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All Journal ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Management Research Studies Journal Journal of Artificial Intelligence and Digital Business Journal of Entrepreneur, Business and Management Indonesian Journal Of Economy Studies
Mongan, Benyamin
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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PENGARUH STRUKTUR MODAL DAN TINGKAT SUKU BUNGA TERHADAP PROFITABILITAS PADA PT. GUDANG GARAM Tbk. Palempangan, Cristanto Yoga; Mongan, Benyamin; Jaya, Amir
ANALISIS Vol. 15 No. 01 (2025): ANALISIS VOLUME 15 NO. 01 TAHUN 2025
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v15i01.5341

Abstract

This study aims to evaluate the impact of capital structure and interest rates on the profitability of PT Gudang Garam Tbk in the period 2014–2023. Bank Indonesia's basic interest rate and company annual financial reports are the data sources used. The findings of this research indicate that capital structure and interest rates do not have a significant influence on profitability. This indicates that PT Gudang Garam Tbk's profitability is more influenced by external factors such as industry regulations and production costs compared to capital structure and interest rates.
ANALYSIS OF SOURCES AND USE OF WORKING CAPITAL IN ASSESSING FINANCIAL PERFORMANCE AT PT GARUDA INDONESIA PERSERO (Tbk) Padang, Enrichus Sampe; Mongan, Benyamin; Mongan, Claudio Julio
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Publisher : Indonesian Journal Of Economy Studies

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

Abstract

The purpose of this study is to determine and analyze the sources and use of working capital at PT Garuda Indonesia Persero Tbk.The object of this research is PT Garuda Indonesia. The analytical method used in this research is descriptive analysis with a quantitative approach and data analysis used is analysis of balance sheet changes, sources and use of funds, sources and use of working capital and financial ratio analysis. The result of the study indicate that PT Garuda Indonesia Tbk applies the spending principle and can be seen from its working capital which has increased. Judging from the financial ratios, it is good, although there are still some things that are still lacking, but this can be improved with good financial management.Keyword: Working Capital Sources,Working Capital Use,Financial Performance,Financial Ratios
Analysis Of The Effectiveness Of Financial Control In The Toraja Church, Lauwa Congregation, Wajo Regency Pallame, Junihetty; Mongan, Benyamin; Jaya, Amir
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1061

Abstract

Study This aiming For evaluate effectiveness control finances at Toraja Church Congregation Lauwa Regency Wajo during period 2021–2023. Approach descriptive quantitative used with method analysis difference between budget and realization reception as well as expenses , plus analysis sources and uses of funds. Research results show that realization reception always beyond budget , reflects effectiveness tall in management income . On the contrary , there is difference in expenditure that shows effectiveness is not yet optimal even though Still within tolerance limits . Analysis source and use of funds indicated that the funds are used in accordance allocation with system good documentation and verification . Findings​ This indicates that control finance church classified as Enough effective , especially in implementation The principles of Stewardship Theory emphasize not quite enough moral responsibility , transparency and accountability in organizational fund management non-profit . Research This give contribution practical for management finance church as well as enrich literature academic related control finances in non-profit based institutions religious .
ANALYSIS OF FINANCIAL PERFORMANCE IN SOUTH KOREA MUSIC INDUSTRY COMPANIES: HYBE CORPORATION Palondongan, Meysri; Mase, Ignasius Oscar; Mongan, Benyamin; Jaya, Amir; Halik, Markus
Journal of Entrepreneur, Business and Management Vol 2, No 1 (2024): Journal Of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v2i1.103

Abstract

The South Korean music industry is experiencing rapid development due to the Korean Wave that spread South Korean popular culture globally. This study aims to determine the financial performance of Hybe Corporation from 2018 to 2022. This research uses quantitative research. The data source used is secondary data obtained from Hybe Corporation's financial statements from 2018 to 2022 which include balance sheets and income statements obtained through the company's official website. The data analysis method uses financial ratios such as Liquidity Ratio, Solvency Ratio, and Profitability Ratio. The results showed that the liquidity ratio through the Current Ratio and Cash Ratio indicators was in quite good condition. Solvency Ratio through Debt Ratio and Debt to Equity Ratio indicators are in good condition. Profitability Ratio through indicators of Net Profit Margin, Return on Investment, and Return on Equity are in poor condition. As a result, Hybe Corporation's financial performance from 2018 to 2022 has not been optimal in managing its finances.Keywords: Financial Performance, Financial Ratios, Music Industry, Korean Wave
THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL MANAGEMENT ON THE PERFORMANCE OF TAILORING SMES IN NORTH TORAJA Pareang, Triani; Mongan, Benyamin; Halik, Johannes Baptista
Journal of Entrepreneur, Business and Management Vol 3, No 1 (2025): Journal of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v3i1.165

Abstract

This research analyzes the influence of financial literacy and financial management on the performance of tailoring Small and Medium Enterprises (SMEs) in North Toraja. SMEs play a strategic role in the Indonesian economy, but face obstacles in managing finances. The methodology used was descriptive quantitative research using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach on 57 respondents who were active in the sewing sector. The research results show that financial literacy does not have a significant influence on the performance of tailoring SMEs, while financial management is proven to have a significant positive impact. These findings emphasize the importance of good financial management in improving business performance. Although financial literacy still plays an important role, it has not been implemented consistently by SMEs.Keywords: : Financial Literacy; Financial management; SME Performance; SEM-PLS; North Toraja
ANALYSIS OF SOURCES AND USE OF WORKING CAPITAL IN ASSESSING FINANCIAL PERFORMANCE AT PT GARUDA INDONESIA PERSERO (Tbk) Padang, Enrichus Sampe; Mongan, Benyamin; Mongan, Claudio Julio
Indonesian Journal Of Economy Studies Vol. 3 No. 2 (2024): Indonesian Journal Of Economy Studies
Publisher : Siddiq Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63828/ijes.v3i2.82

Abstract

The purpose of this study is to determine and analyze the sources and use of working capital at PT Garuda Indonesia Persero Tbk.The object of this research is PT Garuda Indonesia. The analytical method used in this research is descriptive analysis with a quantitative approach and data analysis used is analysis of balance sheet changes, sources and use of funds, sources and use of working capital and financial ratio analysis. The result of the study indicate that PT Garuda Indonesia Tbk applies the spending principle and can be seen from its working capital which has increased. Judging from the financial ratios, it is good, although there are still some things that are still lacking, but this can be improved with good financial management.Keyword: Working Capital Sources,Working Capital Use,Financial Performance,Financial Ratios
The Influence of Financial Literacy and Lifestyle on Student Consumptive Behavior (Study at the Faculty of Economics and Business, UKI Paulus Makassar) Halik, Johannes Baptista; Mongan, Benyamin; Kamban, Stevani Tandi
Management Research Studies Journal Vol. 6 No. 1 (2025): Management Research Studies Journal
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/mrsj.v6i1.852

Abstract

This research aims to analyze the influence of financial literacy and lifestyle on the consumptive behavior of students at the Faculty of Economics and Business, Paulus Indonesian Christian University, Makassar. The research method used is quantitative, namely systematic scientific research on relationships or influences obtained using statistical models, involving 88 respondents from the active student population. The technique used in this sampling is a simple random sampling technique. Data is collected through questionnaires that measure financial literacy, lifestyle and consumer behavior. The results of analysis using Partial Least Squares-Structural Equation Modeling (PLS-SEM) show that financial literacy has no significant effect on consumptive behavior, while lifestyle has a positive and significant effect. These findings indicate that even though students have good financial literacy, lifestyle factors that tend to be consumptive are more dominant in influencing their shopping behavior. It is hoped that this research will provide insight into better financial management among students and encourage the importance of financial literacy education.
Pengaruh Total Aset, Pendapatan, Kapasitas Pasar terhadap Laba pada PT. Astra Internasional Tbk. Patinggi, Divia; Mongan, Benyamin; Todingbua , Manuel A.
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4805

Abstract

Peningkatan aset, pendapatan, kapasitas pasar, serta pertumbuhan laba adalah metrik penting untuk mengevaluasi kinerja keuangan suatu bisnis. Dalam konteks persaingan pasar yang semakin ketat, pemahaman mendalam terhadap faktor-faktor yang mempengaruhi laba perusahaan menjadi penting bagi para pemangku kepentingan, termasuk investor, manajer, dan analisis keuangan. Studi ini bertujuan menganalisis pengaruh Total Aset, Pendapatan, dan Kapasitas Pasar terhadap Laba. Penelitian ini menggunakan metodologi kuantitatif dengan memanfaatkan data sekunder dari laporan keuangan tahunan resmi Bursa Efek Indonesia (BEI), yang dipilih karena presentasinya terhadap perusahaan publik di indonesia. Data yang mencakup lima tahun, dari 2020 hingga 2024, dimasukkan dalam sampel penelitian. Metode analisis data yang digunakan meliputi statistik deskriptif untuk menggambarkan karakteristik data, analisis regresi linier berganda untuk menguji hubungan antarvariabel, serta uji asumsi klasik guna memastikan kelayakan model penelitian. Selain itu, pengujian hipotesis dilakukan melalui uji t untuk mengetahui pengaruh parsial masing-masing variabel independen, uji F untuk menguji pengaruh simultan, dan analisis koefisien determinasi menggunakan perangkat lunak SPSS versi 26. Berdasarkan temuan penelitian menunjukan bahwa, total aset, pendapatan, dan kapasitas pasar secara parsial memiliki pengaruh yang signifikan terhadap keuntungan. Keuntungan perusahaan juga dipengaruhi secara signifikan oleh ketiga variabel terpisah ini secara bersamaan. Dengan koefisien determinasi (R²) sebesar 0,984, Total Aset, Pendapatan, dan Kapasitas Pasar menjelaskan 98,4% variasi dalam Keuntungan, dengan faktor tambahan dipengaruhi oleh faktor lain di luar model penelitian mempengaruhi 1,6% sisanya.
Pengaruh Struktur Modal dan Pertumbuhan Pendapatan terhadap Earnings per Share pada PT Unilever Indonesia Tbk Dartika, Gabrillea; Mongan, Benyamin; Halik, Johannes Baptista
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.5934

Abstract

Penelitian ini bertujuan untuk mengkaji secara empiris pengaruh struktur modal dan pertumbuhan pendapatan terhadap Earnings Per Share (EPS) pada PT Unilever Indonesia Tbk selama periode pengamatan tahun 2015–2024. EPS diposisikan sebagai indikator utama kinerja keuangan yang merepresentasikan tingkat profitabilitas perusahaan dari sudut pandang pemegang saham, sehingga analisis terhadap faktor-faktor yang memengaruhinya menjadi krusial bagi investor maupun manajemen. Struktur modal dalam penelitian ini diukur menggunakan Debt to Equity Ratio (DER) sebagai proksi tingkat penggunaan utang, sedangkan pertumbuhan pendapatan digunakan untuk menggambarkan kemampuan perusahaan dalam meningkatkan pendapatan dari waktu ke waktu. EPS bertindak sebagai variabel dependen yang mencerminkan hasil akhir kinerja keuangan perusahaan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan memanfaatkan data sekunder yang bersumber dari laporan keuangan tahunan PT Unilever Indonesia Tbk. Teknik analisis data dilakukan menggunakan regresi linier berganda yang diawali dengan pengujian asumsi klasik untuk memastikan kelayakan model. Hasil analisis menunjukkan bahwa struktur modal memiliki pengaruh negatif dan signifikan terhadap EPS, yang mengindikasikan bahwa peningkatan proporsi utang cenderung menurunkan laba per saham. Selain itu, pertumbuhan pendapatan juga terbukti berpengaruh negatif dan signifikan terhadap EPS. Secara simultan, struktur modal dan pertumbuhan pendapatan berpengaruh signifikan terhadap EPS, dengan nilai adjusted R² sebesar 0,756, yang menunjukkan bahwa 75,6% variasi EPS dapat dijelaskan oleh kedua variabel tersebut.
Analisis Perencanaan Laba untuk Meningkatkan Efisiensi pada PT Bank Neo Commerce Tbk Vanesa, Sri; Mongan, Benyamin; Todingbua, Manuel August
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6359

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat likuiditas serta efisiensi perencanaan laba pada PT Bank Neo Commerce Tbk selama periode 2020–2024 sebagai salah satu bank digital yang tengah mengalami fase ekspansi dan transformasi bisnis. Metode penelitian yang digunakan adalah pendekatan deskriptif kuantitatif dengan memanfaatkan data sekunder berupa laporan posisi keuangan dan laporan laba rugi tahunan yang diperoleh dari Bursa Efek Indonesia. Analisis likuiditas diukur menggunakan rasio lancar, rasio kas, dan rasio cepat, sedangkan perencanaan laba dianalisis melalui Contribution Margin Ratio (CMR), Break Even Point (BEP), Net Profit Margin (NPM), Operating Profit Margin (OPM), dan Gross Profit Margin (GPM). Hasil penelitian menunjukkan bahwa secara umum tingkat likuiditas PT Bank Neo Commerce Tbk berada pada kategori sangat baik dan mampu mendukung pemenuhan kewajiban jangka pendek perusahaan, meskipun pada tahun tertentu terjadi penurunan rasio cepat yang mengindikasikan perlunya pengelolaan aset likuid yang lebih optimal. Dari sisi perencanaan laba, perusahaan menunjukkan perbaikan kinerja melalui peningkatan margin kontribusi dan pencapaian titik impas pada akhir periode penelitian. Namun demikian, perencanaan laba secara keseluruhan belum berjalan secara efektif dan efisien, yang tercermin dari masih rendahnya Operating Profit Margin dan Net Profit Margin akibat tingginya beban operasional. Gross Profit Margin yang tinggi menunjukkan bahwa permasalahan utama perusahaan bukan pada kemampuan menghasilkan laba kotor, melainkan pada efisiensi pengendalian biaya operasional. Temuan ini memberikan implikasi praktis bagi manajemen dalam memperbaiki strategi perencanaan laba dan meningkatkan efisiensi operasional guna mencapai profitabilitas yang berkelanjutan, serta berkontribusi secara teoretis dalam pengembangan kajian manajemen keuangan pada bank digital di Indonesia.
Co-Authors Dartika, Gabrillea Halik, Markus Jaya, Amir Johannes Baptista Halik Kamban, Stevani Tandi Mase, Ignasius Oscar Mongan, Claudio Julio Padang, Enrichus Sampe Palempangan, Cristanto Yoga Pallame, Junihetty Palondongan, Meysri Pareang, Triani Patinggi, Divia Todingbua , Manuel A. Todingbua, Manuel August Vanesa, Sri