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All Journal Jurnal Akuntansi dan Pajak Jurnal Studi Manajemen dan Bisnis AFRE Accounting Financial Review Majalah Ekonomi Share : Journal of Service Learning International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi MERDEKA: Jurnal Ilmiah Multidisiplin Kajian Ekonomi dan Akuntansi Terapan EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Pajak dan Manajemen Keuangan Jurnal Ekonomi dan Bisnis Scripta Economica: Journal of Economics, Management, and Accounting Ascendia: Journal of Economic and Business Advancement
Bayuadi
Universitas PGRI Adi Buana Surabaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Likuiditas dan Leverage terhadap Profitabilitas pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2023-2025 Bayu Adi; Wahyu Musthika Adi Nur Endahsari; Nisha Afriliyanti; Diantri Nur Anggraini; Erina Yuniar Rohmanah
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.2028

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas dan leverage terhadap profitabilitas perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Penelitian ini menggunakan data sekunder berupa laporan keuangan tahunan perusahaan properti dan real estate dengan rentang waktu 2023-2025 di Bursa Efek Indonesia. Penelitian ini menggunakan pemilihan sampel yaitu dengan metode purposive sampling. Temuan penelitian ini menunjukkan bahwa likuiditas dan leverage tidak memiliki pengaruh secara parsial terhadap profitabilitas perusahaan properti dan real estate. Hal ini menunjukkan bahwa peningkatan likuiditas perusahaan belum berhasil meningkatkan profitabilitas sebuah perusahaan dan semakin tinggi penggunaan utang, maka profitabiltas perusahaan cenderung akan mengalami penurunan yang dimana dapat mengakibatkan peningkatan beban bunga dan kewajiban yang harus ditanggung oleh perusahaan.
Pengaruh Corporate Social Responsibility (CSR), Leverage dan Firm Size terhadap Return on Assets pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Bayu Adi; Safinatun Najah; Silvia Nur Pratama Putri; Fadilah Puspita Sari; Yafi Almaya Istarokha
Surplus: Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2026): Januari-Juni 2026
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/sur.v4i2.2121

Abstract

Penelitian ini meneliti bagaimana Corporate Social Responsibility (CSR), jumlah utang, dan ukuran perusahaan memengaruhi Pengembalian Aset (ROA) di industri manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia (IDX) dari tahun 2021 hingga 2023. Dalam kajian ini, Return on Assets (ROA) berfungsi sebagai ukuran seberapa efektif manajemen menggunakan aset untuk menghasilkan laba. Penelitian ini menerapkan teknik kuantitatif untuk menganalisis informasi sekunder yang dikumpulkan dari laporan keuangan tahunan menggunakan analisis regresi linier berganda. Temuan menunjukkan bahwa baik secara individual maupun kolektif, variabel yang kami teliti memberikan pengaruh signifikan terhadap ROA. Secara khusus, upaya Corporate Social Responsibility (CSR) dan ukuran perusahaan berkontribusi positif terhadap profitabilitas. Di sisi lain, tingkat utang yang tinggi (leverage) berdampak negatif terhadap hasil keuangan. Berdasarkan hasil ini, disarankan agar pimpinan perusahaan lebih memperhatikan koordinasi upaya CSR, pengelolaan struktur modal, dan pengawasan manajemen aset secara keseluruhan untuk meningkatkan kinerja keuangan.
ANALYSIS OF PROFITABILITY AND COMPANY SIZE ON DIVIDEND POLICY Bayu Adi; As’adur Rofik; Sheli Rachmawati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.19915

Abstract

The goal of is to investigate the relationship between dividend policy and company size on profitability. The research sample is the financial reports of several companies during the observation period. Data analysis through SPSS multiple linear regression analysis. Research findings prove dividend policy has a positive significant impact on profitability. The idea that net income serves as the primary basis for determining dividend distribution is supported by these findings. On the other hand, company size has no visible impact on dividend policy. Although it is generally believed that larger companies have more stable operations it is not always a primary consideration when determining dividend policy. This proves that a company's profit-creating ability has a greater affect on dividend distribution decisions than the size of its total assets. Therefore, profitability has a greater influence than company size.
Sosialisasi Optimalisasi Manajemen dan Laporan Keuangan UMKM Ramah Lingkungan di Desa Jimbaran Wetan Kecamatan Wonoayu Kabupaten Sidoarjo Rina Fariana; I Made Bagus Dwiarta; Moch Munir Rachman; Bayu Adi; Yuni Sukandani
Ekobis Abdimas Vol 7 No 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.7.1.11726

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam meningkatkan perekonomian masyarakat desa. Namun, masih banyak pelaku UMKM yang menghadapi permasalahan dalam pengelolaan keuangan, seperti pencampuran keuangan pribadi dan usaha, tidak adanya pencatatan transaksi, serta kurangnya kesadaran terhadap efisiensi penggunaan sumber daya. Kegiatan sosialisasi mengenai optimalisasi manajemen dan laporan keuangan UMKM ramah lingkungan dilaksanakan di Desa Jimbaran Wetan, Kecamatan Wonoayu, Kabupaten Sidoarjo sebagai upaya meningkatkan kapasitas pelaku usaha dalam mengelola keuangan secara efektif dan berkelanjutan. Melalui kegiatan ini, peserta diberikan pemahaman tentang pentingnya pencatatan keuangan sederhana, pengelolaan arus kas, serta penerapan praktik usaha yang ramah lingkungan untuk meningkatkan daya saing dan keberlanjutan usaha. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya manajemen keuangan dan keberlanjutan usaha. Hal ini terlihat dari kemampuan peserta dalam melakukan pencatatan transaksi sederhana dan menyusun laporan laba-rugi sederhana pada sesi praktik.
Formulasi Strategi Pengembangan Bisnis Berbasis Analisis SWOT dan Orientasi Pasar: Studi pada Produk Korean Pancake di Indonesia Mohammad Afrizal miradji; Bayu Adi; Putri Ayu; Chika Aulia; Nabila Natcjwa; Ayunda Frischa
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/w569d413

Abstract

The phenomenon of the Korean Wave (Hallyu) has influenced lifestyle and consumption trends among Indonesian society, including in the culinary sector. This study aims to analyze market potential and formulate business development strategies for Korean Pancakes (Hotteok) in Indonesia. The research method used is qualitative descriptive with a case study approach, through observation of digital sales trends, interviews with business actors and consumers, as well as literature analysis. The results show that Korean Pancakes have high market potential among young consumers, mainly due to the support of Korean cultural trends and increased food consumption through online platforms. SWOT analysis reveals that the main strengths are product uniqueness and visual appeal that aligns with social media trends, while weaknesses include production limitations and product shelf life. Significant opportunities lie in digital collaboration and online market expansion, with the main threats being modern dessert competition and rapid trend changes. Recommended development strategies include flavor variant innovation, brand strengthening through social media, digital distribution optimization, and the development of long-lasting products. Overall, this study confirms that the success of the Korean Pancake business in Indonesia depends on continuous innovation, market trend adaptation, and the establishment of a strong brand identity.
Analisis Profitabilitas dan Efisiensi Biaya pada Usaha Rujak Cireng sebagai Produk Kuliner UMKM Mohammad Afrizal Miradji; Bayuadi Bayuadi; Rahmi Tara Iman Aisyah; Putri Mariana; Tri Aji Pratomo; Nabila Mar’Atus Sholichah
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/s3reh791

Abstract

This study aims to analyze the profitability and cost efficiency of rujak cireng as a micro, small, and medium enterprise (MSME) culinary product with market potential among students, university students, and the general public. The main issue addressed is the extent to which rujak cireng can generate optimal profits with limited capital and how production cost management supports business sustainability. A qualitative descriptive approach was employed, with data collected through direct observation of the production process, detailed recording of raw material, energy, packaging, and distribution costs, as well as daily sales simulations. Financial data were analyzed to calculate net profit, profit margin, and cost efficiency to assess the business’s financial feasibility. The results indicate that with a capital of IDR 765,000, the rujak cireng business can achieve daily revenue of IDR 2,000,000 and a net profit of IDR 1,235,000, yielding a profit margin of 61.75%. A simple cost structure, the use of local raw materials, and optimized home-based production processes contribute to high cost efficiency. These findings confirm that rujak cireng is a viable and profitable MSME culinary venture with long-term growth potential, providing significant economic benefits for both entrepreneurs and the surrounding community.  
Evaluasi Potensi dan Model Pengembangan Bisnis Magic Water pada Industri Minuman Sehat di Era Gaya Hidup Modern Bayuadi Bayuadi; M. Afrizal Miradji; Lizaristi Berliana Putri; Muhammad Rizky Rizal Maulana; Nurul Fitrianingtyas; Icha Nurul Laili Fitriah; Muhammad Arfian Bayu Nugroho
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/9hv6h931

Abstract

This study aims to evaluate the potential and business development model of Magic Water as part of the growing healthy beverage industry, in line with increasing public awareness of a more health-oriented modern lifestyle. The study was conducted through market data analysis from official international reports, literature studies, and a review of relevant natural beverage product development strategies. The results of the study show that global demand for functional and health drinks is experiencing stable growth, as reflected in market value projections for 2030 and 2033. These findings show that innovation based on natural ingredients, branding power, and digital marketing strategies are key determinants in increasing the competitiveness of Magic Water products in domestic and international markets. This research emphasizes the importance of integrating product uniqueness, health trends, and sustainable business approaches to ensure Magic Water can secure a strategic position and grow competitively amid the increasingly progressive dynamics of the global healthy beverage industry.
Analisis Terhadap Peluang dan Strategi Pengembangan Ide Bisnis DIY Charm di Indonesia Mohammad Afrizal miradji; Bayu Adi; Tania Eka Sabrina; Ratu Aimartasia; Dwi Helena Yuliastari; Galang Trian Saputra; Abiansyah Abiansyah
Journal of Economics, Management, and Accounting Vol 1 No 3 (2026): March: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/m636wj50

Abstract

This study aims to analyze market opportunities and development strategies for the DIY Charm business idea in Indonesia. The growing interest in creative products that emphasize personalization and emotional value has created significant potential for DIY Charm to develop as part of the creative industry. This research employs a descriptive qualitative approach using literature review, observation, and strategic analysis through SWOT and Business Model Canvas frameworks. The findings indicate that DIY Charm benefits from strong market opportunities driven by consumer lifestyle trends, digital platform utilization, and the increasing role of UMKM in the national economy. Product differentiation, branding consistency, digital marketing strategies, and community engagement emerge as key factors in supporting business growth. The study highlights that a well-structured business model and adaptive strategy are essential for maintaining competitiveness and long-term sustainability. The results are expected to serve as a reference for entrepreneurs and stakeholders in developing creative business ideas that align with market dynamics in Indonesia.
ANALYSIS OF THE INFLUENCE OF FINANCIAL REPORT FRAUD, FINANCIAL PERFORMANCE, AND SUSTAINABILITY DISCLOSURE ON COMPANY VALUE Mohamad Afrizal Miradji; Widiar Onny Kurniawan; Bayu Adi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.19204

Abstract

This research aims to investigate the effects of financial performance, corporate social responsibility (CSR) disclosure, sustainability reporting, corporate governance, and environmental impact on the valuation of firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The employed methodology is a quantitative framework that uses multiple linear regression to analyze secondary data from annual and sustainability reports. The findings demonstrate that financial performance has a positive and significant effect on corporate value. Furthermore, CSR and sustainability disclosures enhance corporate valuation, while effective corporate governance promotes transparency and bolsters investor confidence. These findings suggest that organizations adopting policies focused on financial performance, social responsibility, and sustainability can enhance their market value. This study advances the fields of accounting and management science and provides substantive practical implications for corporate governance
Co-Authors Abiansyah Abiansyah Ade Rafli Rizaldy Adheriana Wida Adheriana Wida Saputri Aisyah Amos Firdo Sihotang Ananda Cahya Adi Putra Angga Rizal Prayuda Anggi Maharani Aristha Purwanthari sawitri Aristha Purwanthari Sawitri As’adur Rofik Ayunda Frischa Ayunda Frischa Nadira Chika Aulia Christina Menuk Sri Handayani Diantri Nur Anggraini Dwi Helena Yuliastari Ella Djamila Syah Ella Djamilah Syah Erina Yuniar Rohmanah Evita Purnaningrum Fachrudy Asj'ari Fadensyah Muhammad Daffa Effendi Fadilah Puspita Sari Fauziyah Fauziyah Ferry Hariawan Fitri Novita Putri Kirana Galang Trian Saputra Gunita Gunita Gunita I Gusti Made Suwandana I Made Bagus Dwiarta Icha Nurul Laili Fitriah Jea Nur Fitriana Lizaristi Berliana Putri M. Abbiyul Ilman Hakiki M. Rizki Rizal Maulana Martha Suhardiyah Miftachul Masrofin Fifmansyah Mochammad Munir Rachman Mohammad Afrizal Miradji Mohammad Hisya Muhammad Arfian Bayu Nugroho Muhammad Rizky Rizal Maulana Nabila Mar’atus Nabila Mar’Atus Sholichah Nabila Natcjwa Nashrudin Latif Ni Wayan Ekawati Nisha Afriliyanti Nofan Aldiansyah Nurdina Nurdina Nurul Fitrianingtyas Putri Ayu Putri Mariana Putri Mariana Ratu Aimartasia Rayhan Kanza Albani Rina Fariana Riyanto, Agung Rizky Mohammad Faiz Safinatun Najah Sheli Rachmawati Sigit Prihanti Utomo Sigit Prihanto Utomo Silvia Nur Pratama Putri Siti Istikhoroh Siti Samsiyah Subakir Suhariyanto Suhariyanto Suharyanto Sutama Wisnu Dyatmika Tania Eka Sabrina Teguh Purwanto Tri Aji Pratomo Tri Aji Pratomo Tri Ariprabowo Tri Ariprabowo Untung Lasiyono Wahyu Musthika Adi Nur Endahsari Widhayani Puri S Widiar Onny Kurniawan Yafi Almaya Istarokha Yanus Sumitro Yuni Sukandani