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THE PROFIT PREDICTION PUZZLE: HOW GROSS, OPERATING, AND NET PROFIT INFLUENCE FUTURE CASH FLOWS WITH A DEPRECIATION AND AMORTIZATION TWIST Vista Yulianti; Sindik Widati; Dian Sulistyorini Wulandari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 2 (2025): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i2.489

Abstract

This study aims to analyze the effect of gross profit, operating profit, and net profit on predicting future cash flows, with depreciation and amortization (DA) as moderating variables. The data used in this research is secondary data from financial reports of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2019 to 2023. The research applies panel data regression analysis, with Ordinary Least Squares (OLS), Fixed Effects, and Random Effects models to evaluate the impact of profitability measures on future cash flows. The results show that gross profit and operating profit have significant negative effects on future cash flows, while net profit has a significant positive effect. Furthermore, the introduction of DA as a moderating variable reveals that it significantly influences the relationship between gross profit and future cash flows, but does not significantly affect the relationship between net profit and cash flows. These findings suggest that non-cash expenses like depreciation and amortization should be considered when forecasting future financial performance.
CAPITAL ADEQUACY MEETS OPERATIONAL EFFICIENCY: A DUAL APPROACH TO ENHANCING PROFITABILITY Sindik Widati; Angga Deni Pratama; Dian Sulistyorini Wulandari
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 3 (2025): June
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i3.529

Abstract

This study aims to examine the effect of profitability on capital adequacy, with operational efficiency as a moderating variable in the banking sector. The data employed are secondary data from the annual financial reports of commercial banks listed from 2018 to 2023. A quantitative approach using panel data regression was used to test the relationships among variables. The results indicate that profitability has a positive and statistically significant effect on capital adequacy. However, operational efficiency does not significantly moderate this relationship. These findings suggest that while profitability plays a key role in capital planning, the moderating impact of operational efficiency is limited in the context of the sampled banks. This research provides insights for policymakers and bank managers on the strategic role of sustainable profitability in capital management, independent of internal operational enhancements.
Peningkatan Pemahaman Tata Kelola Keuangan Keluarga di Majelis Talim Daarul Ilmi Cikarang Selatan Sindik Widati; Taufik Hidayat; Eko Budiarto
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 3 No. 3 (2023): Juli : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v3i3.684

Abstract

Majelis Talim Darul Ilmi merupakan perkumpulan ibu-ibu pengajian rutin bulanan di perumahan wahana kabupaten Bekasi dan sebagai mitra dalam kegiatan pengabdian kepada masyarakat (PKM). Sebagian besar anggota dari Mejelis Talim merupakan ibu-ibu rumah tangga yang aktif dalam kegiatan pengajian rutin bulanan. Berdasarkan survei yang dilakukan rata-rata kaum ibu belum memiliki tata kelola yang baik dalam keuangan keluarga. Hal ini yang melatarbelakangi kegiatan pengabdian kepada masyarakat di Majelis Talim Darul Ilmi Cikarang Selatan. Kegiatan ini diawali dengan tahap perencanaan mencakup analisis situasi, dan koordinasi waktu pelaksanaan PKM. Tahap berikutnya pelaksanaan berupa pemahaman tata kelola keuangan dengan metode dialog dan diskusi. Hasil kegiatan menunjukkan bahwa peserta memahami pemaparan yang disampaikan serta dapat mengaplikasikan tata kelola keuangan berupa pemasukan dan pengeluaran keuangan ke dalam aplikasi kas
ANALISIS PENGARUH PENGETAHUAN INVESTASI, MOTIVASI INVESTASI, RETURN INVESTASI DAN RESIKO INVESTASI TERHADAP MINAT MAHASISWA UNTUK MELAKUKAN INVESTASI DI PASAR MODAL Sindik Widati; Endang Wulandari; Arinka Putriliawati
Seminar Nasional Pariwisata dan Kewirausahaan (SNPK) Vol. 1 (2022): April
Publisher : Sahid University Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/snpk.vol1.2022.78

Abstract

Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris mengenai Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Untuk Melakukan Investasi Di Pasar Modal. Ada 4 (empat) variabel yang digunakan dalam penelitian ini adalah pengetahuan investasi, motivasi investasi, return investasi dan risiko investasi. Metode pengumpulan sampel menggunakan purposive sampling. Sampel yang diambil sebanyak 97 mahasiswa. Uji analisis data menggunakan software SPSS V.22. Hasil dari pengujian yang telah dilakukan menunjukkan variabel pengetahuan investasi, motivasi investasi, dan risiko investasi berpengaruh signifikan terhadap minat investasimahasiswa di pasar modal. Untuk variabel return investasi tidak berpengaruh signifikan terhadap minat investasi mahasiwa di pasar modal