Wiarsih Febriani
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DAMPAK RASIO KEUANGAN DAN KENAIKAN TARAF HIDUP TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KONSUMSI DI INDONESIA Wiarsih Febriani; Dadi Kuswandi
Jurnal Akuntansi dan Manajemen Bisnis Vol. 4 No. 3 (2024): Desember: Jurnal Akuntansi dan Manajemen Bisnis
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jaman.v4i3.1889

Abstract

Penelitian ini bertujuan untuk menganalisis dampak rasio keuangan dan kenaikan taraf hidup terhadap kinerja keuangan perusahaan di sektor konsumsi. Rasio keuangan yang dianalisis meliputi rasio lancar (current ratio), rasio cepat (quick ratio), dan rasio hutang terhadap aset (debt-to-assets ratio), sementara kenaikan taraf hidup diukur melalui pendapatan per kapita. Data diperoleh dari laporan keuangan perusahaan dan indikator ekonomi selama lima tahun terakhir. Hasil analisis menunjukkan bahwa rasio lancar memiliki pengaruh positif signifikan terhadap return on assets (ROA), sedangkan rasio cepat menunjukkan pengaruh negatif signifikan. Rasio hutang terhadap aset tidak menunjukkan pengaruh signifikan terhadap ROA. Pendapatan per kapita berpengaruh positif signifikan, menunjukkan bahwa daya beli masyarakat memperkuat kinerja keuangan perusahaan. Penelitian ini memberikan wawasan tentang pentingnya pengelolaan rasio keuangan yang seimbang dan strategi yang adaptif terhadap dinamika sosial-ekonomi.
BEHAVIORAL ECONOMICS IN PUBLIC POLICY: A REVIEW OF NUDGE-BASED INTERVENTIONS AND ECONOMIC OUTCOMES Dadi Kuswandi; Radi Sahara; Sri Wulan Windu Ratih; Wiarsih Febriani
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2098

Abstract

This study provides a systematic literature review on the application of behavioral economics, particularly the nudge theory, in shaping public policy and influencing economic outcomes. As traditional economic models assume rational decision-making, behavioral approaches challenge this by highlighting systematic biases, heuristics, and cognitive limitations in individual choices. This review synthesizes findings from 50 peer-reviewed articles and policy reports from 2010 to 2024, exploring how nudge-based interventions have been utilized in domains such as taxation, savings, energy conservation, and public health. The study categorizes nudges into types—defaults, simplifications, reminders, and social norm framing—and evaluates their effectiveness across various economic settings. The findings suggest that nudges are cost-effective, scalable, and adaptable, but their long-term impact and ethical considerations remain contested. This paper contributes to the discourse on evidence-based policymaking by offering insights into the design and evaluation of behavioral tools for public governance.