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All Journal Cakrawala Repositori Imwi Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Locus Penelitian dan Pengabdian Jurnal Ekonomi, Teknologi dan Bisnis Mutiara: Multidiciplinary Scientifict Journal Al Makki Health Informatics Journal
Astuti, Aurelia Widya
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Aerospace Engineering Arts Humanities Astronomy Automotive Engineering Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mathematics Mechanical Engineering Nursing Public Health Social Sciences Veterinary

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Dampak Sistem Pembayaran Digital terhadap Perolehan Pendapatan Federal Inland Revenue Service di Nigeria umar, Manir; Astuti, Aurelia Widya
Cakrawala Repositori IMWI 1669-1679
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v8i4.819

Abstract

Tujuan penelitian ini adalah untuk menganalisis dampak sistem pembayaran digital terhadap perolehan pendapatan Federal Inland Revenue Service (FIRS) di Nigeria. Studi ini memanfaatkan kumpulan data triwulanan yang mencakup periode dari kuartal pertama tahun 2009 hingga kuartal terakhir tahun 2024. Menggunakan teknik Autoregressive Distributed Lag (ARDL) untuk analisis data, temuan menunjukkan bahwa Transfer Remita (RMTA) dan National Electronic Funds (NEFT) tidak secara signifikan memengaruhi pendapatan FIRS selama periode dianalisis. Hal ini menunjukkan bahwa platform ini mungkin tidak digunakan secara efektif untuk transaksi terkait pajak atau tidak memiliki volume transaksi yang cukup untuk memengaruhi pendapatan secara keseluruhan. Sebaliknya, hasilnya menunjukkan bahwa Web Pay memiliki dampak positif yang signifikan pada perolehan pendapatan, menunjukkan bahwa transaksi yang diproses melalui platform ini kemungkinan terkait dengan kegiatan kena pajak, sehingga meningkatkan pengumpulan pendapatan. Keberhasilan Web Pay dapat dikaitkan dengan antarmuka dan keandalannya yang ramah pengguna, yang mendorong peningkatan keterlibatan wajib pajak dalam transaksi digital. Namun, studi ini juga menemukan bahwa Mobile Pay memiliki dampak negatif yang signifikan pada perolehan pendapatan FIRS, berpotensi karena tingkat adopsi yang lebih rendah untuk transaksi terkait pajak atau tantangan dalam pelacakan dan pelaporan. Berdasarkan temuan tersebut, disarankan agar FIRS memprioritaskan Web Pay, mempromosikan adopsinya melalui kampanye yang ditargetkan, dan menyelidiki keterbatasan Remita dan Transfer Dana Elektronik Nasional. Selain itu, penilaian komprehensif Mobile Pay diperlukan untuk mengidentifikasi dan mengatasi hambatan, yang bertujuan untuk mengubahnya menjadi alat penghasil pendapatan yang lebih efektif untuk FIRS.
Narasi Transmedia sebagai Intervensi Sosial: Strategi Desain Partisipatif untuk Kampanye Perubahan Perilaku dalam Isu Lingkungan Astuti, Aurelia Widya
Co-Value Jurnal Ekonomi Koperasi dan kewirausahaan Vol. 16 No. 5 (2025): Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan
Publisher : Program Studi Manajemen Institut Manajemen Koperasi Indonesia Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/v1cw2624

Abstract

Perubahan perilaku masyarakat terhadap isu lingkungan menuntut strategi komunikasi yang lebih inklusif, partisipatif, dan adaptif terhadap era digital. Penelitian ini bertujuan untuk merancang dan menganalisis efektivitas narasi transmedia berbasis desain partisipatif sebagai strategi intervensi sosial dalam kampanye lingkungan. Menggunakan pendekatan kualitatif studi kasus, data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan analisis konten dari berbagai platform media seperti TikTok, Instagram, YouTube, WhatsApp, dan Podcast. Hasil penelitian menunjukkan bahwa elemen naratif seperti cerita pribadi dan infografik memiliki dampak tinggi terhadap kesadaran lingkungan, sementara partisipasi aktif komunitas dalam proses desain kampanye memperkuat relevansi dan keterlibatan audiens. Implikasi penelitian ini memberikan model strategis bagi kampanye sosial yang berfokus pada kolaborasi digital, keterlibatan emosional, dan keberlanjutan pesan lintas platform.
Analysis of Financial Risk Profiles and Enterprise Risk Management Frameworks in Transit-Oriented Development Property Companies Astuti, Aurelia Widya
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 12 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/2thmqz63

Abstract

Indonesia's property industry faces increasing complexity of financial risks in the post-pandemic era, especially Transit-Oriented Development (TOD)-based companies that integrate property development with mass transportation infrastructure. This study aims to analyze the financial risk profile of PT Adhi Commuter Properti Tbk and identify an appropriate Enterprise Risk Management  framework to manage the risk of TOD property companies. The research adopts a quantitative approach with a case study design, analyzing the audited financial statements for the period March 31, 2025 through a comprehensive financial ratio analysis that includes four dimensions: profitability, debt repayment, operational efficiency, and growth strategy. The results of the study revealed an alarming financial risk profile with a Net Profit Margin of only 0.02%, Return on Assets 0.000236%, Return on Equity 0.000622%, a very low Quick Ratio at 9.94%, a high Debt to Equity Ratio of 1.64, an Asset Turnover of 1.02%, and a decrease in net profit of 99.77%. The findings confirm that the company faces significant liquidity risks, excessive leverage, low profitability, and weak operational efficiency that require urgent strategic intervention. The research identifies the need for the implementation of the COSO Enterprise Risk Management and Integrated Risk Management framework tailored to the unique characteristics of the TOD. Practical implications include restructuring capital structures, improving operational efficiency, strengthening liquidity management, and developing an early warning system based on Big Data technology to proactively detect potential financial distress and increase the financial resilience of TOD property companies in Indonesia.
Evaluating Corporate Financial Performance: A Profitability Ratio Approach Astuti, Aurelia Widya; Tekle, Kiflu Chekole; Lema, Alemayehu Abera; Magfiroh, Diana
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 11 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/qs4g0w42

Abstract

Corporate financial performance evaluation is essential for guiding strategic decision-making by managers, investors, and stakeholders, yet raw financial data alone provides limited insight without a structured interpretive framework. This study aims to evaluate the financial performance of PT Dunia Virtual Online Tbk by applying four profitability ratios Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) simultaneously within a unified analytical framework. A descriptive quantitative research design was employed, with data sourced from the company's audited financial statements for the period ending 31 March 2025. Each ratio was calculated using standardized formulas derived from the income statement and balance sheet, encompassing net sales of IDR 14,567,561,590, cost of goods sold of IDR 6,917,131,209, net income of IDR 2,028,267,985, total assets of IDR 301,240,237,537, and total equity of IDR 234,410,798,865. The results show that GPM reached 52.52%, reflecting strong production cost efficiency; NPM was recorded at 13.92%, indicating effective overall cost management; while ROA and ROE were notably low at 0.67% and 0.87% respectively, suggesting that the company's substantial asset and equity base has not yet been fully optimized to generate proportional returns. These findings reveal a dual performance profile: high operational efficiency at the production and cost management level, contrasted with low capital utilization efficiency—consistent with characteristics of a company in an active investment and asset accumulation phase. This study concludes that an integrated multi-ratio approach yields a more comprehensive and diagnostically precise assessment of corporate financial health than single-indicator analysis, offering actionable insights for both internal management and external investors.
Co-Authors Abdullah Abdullah Agus Rohmat Hidayat Dwiatmojo, Muhammad Adit Fransisca, Vika Lema, Alemayehu Abera magfiroh, diana Nugroho Sujiono, Hari Rafli Firmansah, Satrio Raharjo, W Sigit Rihadatul Aisy, Mamduh Rosidah Rosidah Slamet Riyadi, Rega Tekle, Kiflu Chekole Umar, Manir