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All Journal JPM (Jurnal Pemberdayaan Masyarakat) Jurnal Penelitian Manajemen Terapan (Penataran) Studi Akuntansi, Keuangan, dan Manajemen Jurnal REKOMEN (Riset Ekonomi Manajemen) DFAME Digital Financial Accounting Management Economics Journal ADIMA Perwira Journal of Economics and Business (PJEB) Asmara
Purwantini, Heni
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS RASIO PROFITABILITAS UNTUK MENILAI KINERJA KEUANGAN PT WIJAYA CAHAYA TIMBER TBK YANG TERDAFTAR DI BURSA EFEK INDONESIA Joko Priyadi; Cita Akhmalia Sari; Heni Purwantini
Perwira Journal of Economics & Business Vol 5 No 1 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i1.302

Abstract

This research aims to determine the financial performance of PT. Wijaya Cahaya Timber Tbk in terms of profitability ratios for the period 2021 - 2022. The type of research used in this research is quantitative. Profitability ratios are used to see how much profit the company gets based on performance that affects financial statement records. There are several types of Profitability ratios that are used as measuring tools, namely Profit Margin on Sales, Return on Investment / ROI (Return on Investment), Return on Equity / ROE (Return on Equity for total asset turnover), Earning Per Share of Common Stock (Earnings Per Common Share). Based on the calculation results Profitability ratio at PT. Wijaya Cahaya Timber Tbk shows that there has been a decrease in all types of ratios from 2021 to 2022, the results achieved are still below industry standards which shows that the company's performance is still not good compared to other similar industries. In this case it is necessary to improve the company's operations in order to improve the company's performance and financial condition which is much better.
MEMAKSIMALKAN KEPATUHAN PAJAK MENGGUNAKAN TINGKAT PENDIDIKAN DAN TINGKAT PENDAPATAN MELALUI SELF ASSESMENT Heni Purwantini; Destin Alfianika Maharani
Perwira Journal of Economics & Business Vol 5 No 2 (2025)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v5i2.607

Abstract

The purpose of this study is to analyze the relationship between education level and income level on tax compliance through self-assessment. The study was conducted on the Srikandi Women's Business Group (UMKM) in Bojongsari Village, Bojongsari District, Purbalingga Regency, with 45 members. The sample size used in this study was 45. The sampling method used was saturated sampling. The data obtained were analyzed using path analysis. The results indicate that education level has a direct effect on self-assessment, while income level does not. Both education and income levels positively influence tax compliance. In addition, self-assessment serves as a mediating variable that strengthens the relationship between education and income levels and tax compliance.
EMPOWERING WOMENPRENEUR MELALUI EDUKASI PAYBACK PERIOD SEBAGAI STRATEGI PENGAMBILAN KEPUTUSAN INVESTASI Dyah Supriatin; Heni Purwantini; Karunia Zuraidaning Tyas; Popi Kurniasi
ADIMA Jurnal Awatara Pengabdian Kepada Masyarakat Vol 4 No 4 (2026): Oktober
Publisher : Awatara Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61434/adima.v4i4.441

Abstract

The womenpreneur empowerment program using payback period education aimed to improve women entrepreneurs’ understanding of financial management and investment decision-making. The program was conducted on August 8, 2026, at Universitas Perwira Purbalingga and involved 22 participants. The activities included presentations, participatory discussions, case studies, simulations, practical exercises using financial templates, and evaluation through pre-tests and post-tests. Topics covered payback period calculations, cash-flow recording, production cost calculation, simple profit-and-loss statements, separation of personal and business finances, and cost-based pricing. Participants’ mean scores increased from 56.8 on the pre-test to 84.1 on the post-test, representing a rise of 27.3 points. A total of 20 participants (90.9%) achieved post-test scores of at least 80. The program also produced an educational module, a payback period template, a simple cashbook, and a financial dashboard. These results indicate improved short-term understanding of basic business financial management. Further monitoring is needed to assess whether participants consistently apply the materials and whether such application contributes to changes in business performance.
Co-Authors Cita Akhmalia Sari Destin Alfianika Maharani Dwi Kurniasih Dyah Supriatin Eki Tunggal Saputra Elsa Farah Nabila Gita Zulia Rahma Hana Afifah Hasibuan, Reza Rahmadi Hasirun Hasirun Hasirun Hasirun Hasirun Joko Joko Priyadi Juli Handayani Karunia Zuraidaning Tyas Laila Nur Fadhilah Maman Sulaeman Meliana Cintia Sari Meliana Cintia Sari Muhammad Shahid Khan Mutia Pamikatsih Nur Rahmat Popi Kurniasi Puput Utami Rahman Rahman Ridho Pangestu Sari, Cita Akhmalia Sidiq Ali Mustofa Tri Astuti Usman Khamaludin Victor Prasetya