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The Effect of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Current Ratio (CR) on Return on Assets (ROA) in Property Companies Listed on the Indonesia Stock Exchange in 2022-2023 Utami, Ayu Putri; Andriani, Nini; Lestari, Tri Ayu; Fitrisam, Syarifah Aliyah; Iskandar, Rizkiani; Luneto, Abdul Razik
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Publisher : Indonesian Journal Of Economy Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the effect of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Current Ratio (CR) on Return on Assets (ROA) in Property Companies Listed on the Indonesia Stock Exchange in 2022-2023. This study uses a quantitative approach with secondary data obtained from the company's annual report. The population in this study were all property companies listed on the IDX. Data analysis was performed using multiple linear regression. The results of this study indicate that DER has a significant negative effect on ROA, DAR has a significant positive effect on ROA, the CR variable has no significant effect on ROA.

Peran Kecerdasan Buatan dalam Meningkatkan Efisiensi dan Transparansi Pasar Keuangan: The Role of Artificial Intelligence in Improving Financial Market Efficiency and Transparency Iskandar, Rizkiani; Rhamadhani, Rika Febby; Utami, Ayu Putri; Fitrisam, Syarifah Aliyah; Akbar, Muhammad
Economic and Education Journal (Ecoducation) Vol. 7 No. 1 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i1.1374

Kemajuan pesat kecerdasan buatan telah memberikan dampak signifikan terhadap sektor keuangan, khususnya dalam meningkatkan efisiensi transaksi, mengoptimalkan manajemen risiko, dan memperkuat transparansi dalam sistem keuangan global. AI telah merevolusi layanan perbankan dan pasar keuangan melalui pemrosesan data yang lebih cepat dan lebih akurat, termasuk perdagangan algoritmik, deteksi penipuan, dan kepatuhan terhadap regulasi keuangan. Selain meningkatkan prediksi pasar dan mengurangi biaya operasional, AI juga meningkatkan transparansi dengan meningkatkan keandalan data dan memungkinkan kebijakan regulasi yang lebih adaptif. Namun, tantangan seperti keamanan data, risiko manipulasi pasar, dan interpretabilitas keputusan yang didorong oleh AI tetap menjadi perhatian penting. Studi ini bertujuan untuk mengeksplorasi kontribusi AI dalam meningkatkan efisiensi dan transparansi di pasar keuangan dengan menyoroti manfaat, tantangan, dan rekomendasi strategis bagi para pemangku kepentingan utama di industri keuangan. Dengan memperdalam pemahaman tentang dampak dan tantangan implementasi AI, penelitian ini bertujuan untuk memberikan wawasan berharga bagi pengembangan kebijakan dan penerapan teknologi AI di sektor keuangan.

Digital natives and deferred payments: A qualitative study of young consumers' e-commerce BNPL behaviors Fitrisam, Syarifah Aliyah; Iradat, Muhammad Isra; Iskandar, Rizkiani; Utami, Ayu Putri; Rhamadhani, Rika Febby
Priviet Social Sciences Journal Vol. 5 No. 9 (2025): September 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i9.575

The swift adoption of Buy Now, Pay Later (BNPL) options has significantly changed the online shopping experience, particularly among younger demographics, such as Generation Z and Millennials, in Indonesia. Given that many individuals in this age group do not possess traditional credit cards, BNPL has become a favored and easily accessible solution that fits their digital lifestyle. This research examines how the rise of BNPL affects the purchasing choices, financial outlooks, and expressions of identity of younger consumers. The results indicate a transition in consumer behavior that prioritizes convenience, facilitated by digital platforms, where payment methods serve as a form of self-expression and reflect personal lifestyle preferences. The findings highlight the social and psychological aspects of deferred payment systems, offering valuable insights into the evolving dynamics between young consumers and financial innovation.

The Effect of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Current Ratio (CR) on Return on Assets (ROA) in Property Companies Listed on the Indonesia Stock Exchange in 2022-2023 Utami, Ayu Putri; Andriani, Nini; Lestari, Tri Ayu; Fitrisam, Syarifah Aliyah; Iskandar, Rizkiani; Luneto, Abdul Razik
Indonesian Journal Of Economy Studies Vol. 3 No. 1 (2024): Indonesian Journal Of Economy Studies
Publisher : Siddiq Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63828/ijes.v3i1.67

This study aims to determine the effect of Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Current Ratio (CR) on Return on Assets (ROA) in Property Companies Listed on the Indonesia Stock Exchange in 2022-2023. This study uses a quantitative approach with secondary data obtained from the company's annual report. The population in this study were all property companies listed on the IDX. Data analysis was performed using multiple linear regression. The results of this study indicate that DER has a significant negative effect on ROA, DAR has a significant positive effect on ROA, the CR variable has no significant effect on ROA.

Pelatihan Dan Penyuluhan Kewirausahaan Bagi Pelaku Usaha Dalam Meningkatkan Daya Saing Dan Inovasi Kasim, Muhammad Yunus; Nurdin, Djayani; Darman, Darman; Fattah, Vitayanti; Asriadi, Asriadi; Buntuang, Pricylia Chintya Dewi; Evrianti, Hesti; Iskandar, Rizkiani; Utami, Ayu Putri
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 10 No. 4 (2025): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ghhmkk50

Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia menghadapi tantangan rendahnya adopsi teknologi digital dan terbatasnya kemampuan inovasi yang menghambat daya saing. Kegiatan pengabdian ini bertujuan meningkatkan pengetahuan dan keterampilan kewirausahaan melalui pelatihan terpadu bagi 100 peserta yang terdiri dari pelaku usaha UMKM, mahasiswa, dan alumni Universitas Tadulako. Metode pelaksanaan menggabungkan ceramah, workshop interaktif, dan praktik langsung selama 2 hari (11-12 September 2025) dengan materi meliputi strategi bisnis, pemasaran digital, pengelolaan keuangan, dan pengembangan inovasi produk. Evaluasi dilakukan melalui pre-test dan post-test menggunakan kuesioner terstruktur skala Likert. Hasil menunjukkan peningkatan signifikan pada keempat aspek: pemahaman strategi bisnis meningkat 50,3% dengan 67% peserta mencapai target; penguasaan pemasaran digital mencapai 76% peserta mampu mengoperasikan minimal 2 platform; kemampuan pengelolaan keuangan dicapai 73% peserta; dan 54% peserta menghasilkan ide inovasi produk. Pendekatan pembelajaran praktis menggunakan tools gratis seperti Excel, Canva, dan platform media sosial terbukti efektif meningkatkan kapasitas peserta. Pendekatan hybrid dan partisipatif dengan integrasi tools digital berbasis kebutuhan lokal belum banyak dikaji dalam pelatihan kewirausahaan di Indonesia, sehingga model ini menjadi kontribusi baru dalam konteks pendidikan kewirausahaan berbasis komunitas kampus yang dapat direplikasi untuk akselerasi literasi digital UMKM mikro. Keberhasilan program ini berkontribusi terhadap pencapaian SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), dan SDG 9 (Industry, Innovation and Infrastructure), serta memperkuat ekosistem kewirausahaan di lingkungan kampus. Entrepreneurship Training and Outreach for Business Actors to Enhance Competitiveness and Innovation Abstract Micro, Small, and Medium Enterprises (MSMEs) in Indonesia face significant challenges regarding low adoption of digital technology and limited innovation capabilities that hinder their competitiveness. This community service activity aimed to enhance entrepreneurial knowledge and skills through integrated training for 100 participants comprising MSME actors, students, and alumni of Tadulako University. The implementation method combined lectures, interactive workshops, and hands-on practice over 2 days (September 11-12, 2025), covering business strategy, digital marketing, financial management, and product innovation development. Evaluation was conducted through pre-test and post-test using structured Likert-scale questionnaires. Results demonstrated significant improvements across four aspects: business strategy comprehension increased by 50.3% with 67% of participants achieving the target; digital marketing proficiency reached 76% of participants capable of operating at least 2 platforms; financial management competency was attained by 73% of participants; and 54% of participants generated product innovation ideas. The practical learning approach utilizing free tools such as Excel, Canva, and social media platforms proved effective in enhancing participants' capacity. The hybrid and participatory approach with integration of digital tools based on local needs has not been widely studied in entrepreneurship training in Indonesia, making this model a novel contribution in the context of campus-based community entrepreneurship education that can be replicated for accelerating digital literacy among micro-MSMEs. The success of this programme contributes to the achievement of SDG 4 (Quality Education), SDG 8 (Decent Work and Economic Growth), and SDG 9 (Industry, Innovation and Infrastructure), whilst strengthening the entrepreneurial ecosystem within the campus environment.

PELATIHAN DIGITAL MINDSET & TRANSFORMASI USAHA DI ERA 5.0 KEPADA PELAKU USAHA DAN MAHASISWA WIRAUSAHA Iskandar, Rizkiani; Kasim, Mohammad Yunus; Nurdin, Djayani; Fattah, Vitayanti; Darman, Darman; Buntuang, Pricylia Chintya Dwi; Asriadi, Asriadi; Utami, Ayu Putri; Evrianti, Hesti
Jurnal AbdiMas Nusa Mandiri Vol. 8 No. 2 (2026): Periode April 2026
Publisher : LPPM Universitas Nusa Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33480/abdimas.v8i2.7931

This community service program aims to strengthen digital mindsets and encourage business transformation in the Society 5.0 era for local business owners and student entrepreneurs in Palu City. The activity was designed as a participatory workshop that integrated the presentation of the Society 5.0 concept (a super-intelligent society that places humans at the center of technology-based innovation) and digital mindset (an adaptive way of thinking that utilizes digital technology as part of a long-term business strategy) with hands-on practice using digital applications for marketing and business management. Evaluation was conducted through pre- and post-tests, satisfaction questionnaires, and observations of 50 participants. The results showed an increase in the average score of understanding digital mindsets from 68,20 to 85,40, with 85% of participants stating that the activity was very beneficial and 75% stating that they were ready to implement business digitalization strategies. Student entrepreneur participants showed faster adaptation to digital applications compared to senior business owners, who still needed further mentoring. These findings indicate that strengthening digital mindsets combined with practical training has the potential to effectively encourage gradual digital-based business transformation and increase entrepreneurial competitiveness in Palu City in the Society 5.0 era.

Digitalization of Public Sector AIS in Indonesia: Opportunities and Challenges (A Systematic Literature Review) Abdul Razik Luneto; Rika Febby Rhamadhani; Annastry Widyakusuma; Rizkiani Iskandar
Majalah Bisnis & IPTEK Vol. 18 No. 2 (2025): Majalah Bisnis & IPTEK
Publisher : Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/bistek.v18i2.405

This research systematically investigates the effective implementation of digital transformation in the public sector, with a focus on the renewal of Accounting Information Systems (AIS) as a key component. Employing a Systematic Literature Review (SLR) approach based on the PRISMA framework, the study identified, selected, and analyzed 39 relevant articles sourced from the Scopus database. The analysis centers on implementation, contributing factors, challenges, and opportunities, with a specific focus on the Indonesian context. The findings indicate that digital transformation is a fundamental paradigm shift from simply E-Government towards a more holistic and collaborative Government as a Platform (GaaP) model. The success of implementation is contingent upon factors like robust political leadership, a cohesive policy framework, and multi-stakeholder collaboration. On the other hand, the process is frequently impeded by significant hurdles, such as bureaucratic fragmentation, sectoral protectionism, outdated legacy systems and a skills gap in digital literacy among public officials. While these challenges are acute in Indonesia, they are offset by strategic opportunities to achieve technological leapfrogging and scale up successful local initiatives nationwide. This research concludes that AIS transformation is not the goal, but a pivotal enabler for the successful digital transformation of the entire public sector.

Strategic Capabilities and Muslim Entrepreneurial Behavior: The Mediating Role of Competitive Advantage on MSME Performance Sari, Nurfadilah Sindika; Akbar, Muhammad; Iskandar, Rizkiani; Utami, Ayu Putri; Wulandari, Efriza Pahlevi
Indonesian Journal of Business and Entrepreneurship Research Vol. 4 No. 1 (2026): Vol. 4, No. 1, February 2026: Indonesian Journal of Business and Entrepreneursh
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v4i1.192

This study examines the effects of product innovation, digital marketing, and Muslim entrepreneurial behavior on the performance of Sharia-based MSMEs, with competitive advantage serving as a mediating variable within the Resource-Based View (RBV) framework. A quantitative explanatory approach was employed using a census of 153 fashion-sector MSMEs. Data was collected through Likert-scale questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that product innovation and Muslim entrepreneurial behavior have a positive and significant effect on MSME performance, while digital marketing does not show a significant direct effect. Competitive advantage positively influences performance but only mediates the relationship between Muslim entrepreneurial behavior and performance; it does not mediate the effects of product innovation and digital marketing. These findings suggest that Muslim entrepreneurial behavior functions as an intangible strategic resource that builds Sharia-based reputational capital and enhances firm performance. This study extends the RBV framework within the Islamic economics context by highlighting the strategic role of Islamic values in shaping MSME capabilities and performance.

PENGELOLAAN KEUANGAN SEDERHANA UMKM PADA DESA PANCA MAKMUR KABUPATEN MOROWALI UTARA Phatra Anggana Djuri; Rika Febby Rhamadhani; I Putu Edi Darmawan; Rizkiani Iskandar; Syarifah Aliyah Fitrisam
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.39824

Pengelolaan keuangan yang baik merupakan salah satu faktor penting dalam keberhasilan dan keberlanjutan Usaha Mikro, Kecil, dan Menengah (UMKM). Banyak pelaku UMKM yang masih kesulitan dan sebagian besar belum menerapkan pencatatan akuntansi sederhana dalam pengelolaan keuangan usaha mereka, sehingga dapat berdampak pada aktvitas operasional usaha. Kegiatan ini bertujuan untuk memberikan pelatihan pengelolaan keuangan sederhana bagi pelaku UMKM di Desa Panca Makmur, Kabupaten Morowali Utara. Pelatihan ini mencakup pembuatan laporan keuangan seperti buku catatan pemasukan, pengeluaran, kas utama, stok barang, dan inventaris barang. Metode yang digunakan pada kegiatan ini yaitu metode ceramah, metode tutorial dan metode diskusi. Hasil dari kegiatan ini menunjukkan bahwa setelah pelatihan, peserta dapat membuat laporan keuangan secara mandiri dan lebih terstruktur, yang pada gilirannya meningkatkan pengelolaan keuangan dan kinerja UMKM di desa tersebut. Pelatihan ini diharapkan dapat memberikan dampak positif dalam pengembangan UMKM dan memberikan dasar yang kuat untuk pertumbuhan ekonomi di tingkat desa Kegiatan pengelolaan keuangan bagi usaha mikro, kecil, menengah (UMKM) di Desa Panca Makmur, Kecamatan Soyo Jaya, Kabupaten Morowali Utara berjalan dengan lancar. Semua peserta antusias mengikuti acara hingga selesai dan merasakan manfaat pelatihan bagi kemajuan usaha mereka.

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