Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Siber International Journal of Digital Business Greenation International Journal of Economics and Accounting Dinasti Accounting Review
Fanny Suzuda Pohan
Universitas Trilogi, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinants of Firm Value in Food and Beverage Industry Zahri Ulfiah; Fanny Suzuda Pohan
Greenation International Journal of Economics and Accounting Vol. 2 No. 2 (2024): Greenation International Journal of Economics and Accounting (June - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v2i2.220

Abstract

This study aims to examine the effect of debt policy, dividend policy and profitability on firm value in food and beverage companies listed on the Indonesia stock exchange for the 2019-2023 period. This type of research is associative. The population of this research is 95 companies. The sample was determined by purposive sampling technique as many as 17 companies. The type of data in this study is secondary data with quantitative research methods and descriptive approaches. Data analysis used is panel data regression analysis. This research is processed using software EViews 12. The results of this study indicate that debt policy proxied by Debt-to-Equity Ratio (DER) and profitability proxied by return on assets (ROA) have a significant effect on firm value, while dividend policy proxied by Dividend Payout Ratio (DPR) has no effect on firm value. Simultaneously, debt policy, dividend policy and profitability have an effect on firm value.
Digital and Entrepreneurial Drivers of Financial Performance: Evidence From Food and Beverage MSNEs in Jakarta Ariq Putra Pratama; Fanny Suzuda Pohan
Siber International Journal of Digital Business (SIJDB) Vol. 4 No. 2 (2026): (SIJDB) Siber International Journal of Digital Business (October - Desember 202
Publisher : Siber Nusantara Review & Yayasan Sinergi Inovasi Bersama (SIBER)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/sijdb.v4i2.435

Abstract

Micro, small, and medium enterprises (MSMEs) in the food and beverage sector play a vital role in Jakarta's economy, yet the number of active business units has fluctuated sharply amid limited digital adoption, constrained raw-material management, and heavy dependence on personal capital. Prior studies have generally examined digital transformation, information and communication technology (ICT) capabilities, financial bootstrapping, entrepreneur competency, and innovation separately in relation to financial performance, producing inconsistent findings and rarely integrating all five factors within a single model, leaving a gap in the understanding of their combined influence. This study analyzes the effect of these five variables on the financial performance of food and beverage MSMEs in Jakarta. A quantitative survey was distributed to 100 MSME owners selected through purposive sampling, and the data were analyzed using Structural Equation Modeling with a Partial Least Squares approach. The results show that digital transformation, ICT capabilities, entrepreneur competency, and innovation have a positive effect on financial performance, whereas financial bootstrapping shows no significant effect. These findings indicate that technological and managerial capabilities meaningfully strengthen operational effectiveness and competitiveness, while reliance on internal funding alone remains insufficient without external financial support, offering an integrated perspective that has rarely been addressed in prior MSME research.
The Effect of Financial Ratios on Financial Distress in Insurance Companies Aditya Mawardana; Fanny Suzuda Pohan
Dinasti Accounting Review Vol. 2 No. 1 (2024): Dinasti Accounting Review (July - September 2024)
Publisher : Dinasti Research & Yayasan Dharma Indonesia Tercinta (DINASTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dar.v2i1.634

Abstract

This study aims to analyze the effect of Financial Ratios consisting of Claims Expense Ratio, Liquidity Ratio, Underwriting Ratio, and Own Retention Ratio to Financial Distress which is proxyed as RBC (Risk Based Capital) in Conventional Insurance Companies listed on the IDX on period 2017 – 2021, using the panel data regression analysis method. The model chosen in this research is the Fixed Effect Model (FEM). The technique used in sampling was purposive sampling of 13 companies. From the results of research that has been done that produces a Claim Expense Ratio, Liquidity Ratio, Underwriting Ratio, Own Retention Ratio collectively have a significant effect on Financial Distress. And from the partial test results in this study, the Claim Expense Ratio has a negative and significant effect on Financial Distress, the Liquidity Ratio has a negative and significant effect on Financial Distress, the Underwriting Ratio has no effect on Financial Distress, and the Own Retention Ratio has no effect on Financial Distress.
Co-Authors Aditya Mawardana Ariq Putra Pratama Zahri Ulfiah