Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Abdi Psikonomi Journal of Governance, Taxation, and Auditing
Listy, Sheila Rizqya
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance

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Implementation of Livestock Waste Shredding Machine Technology to Increase the Economic Potential of Goat Breeders in the Muhammadiyah Kartasura Environment Mangifera, Liana; Wijayanto, Kusuma; Kurniawan, Muhammad Randhy; Faishal, Afif; Abbas, Novel Idris; Jumadi, Jowasrian; Listy, Sheila Rizqya
Abdi Psikonomi Vol 6, No 2 (2025): Oktober 2025
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/psikonomi.v6i2.12874

Abstract

The Kartasura Branch of the Muhammadiyah Economic Council is a division under the auspices of the Kartasura Muhammadiyah Branch Leadership. The Economic Council has several business units, one of which is a goat farming group called Syamsun Farm. Syamsun Farm is a livestock group focused on breeding, buying and selling goats, and processing and selling animal manure. Despite all of Syamsun Farm's potential, it faces challenges such as the ineffective and inefficient processing of organic waste (grass), and the continued use of conventional marketing methods. For example, selling animal manure in sacks, delivering it directly to plant vendors, and offering goats to mosques during Eid al-Adha. Based on these challenges, the P2AD team proposed solutions, including implementing technology using a manure shredding machine and enhancing digital marketing for Syamsun Farm. The outputs of this activity include a manureshredding machine, a module for using and processing animal manure using the shredding machine, the creation of Google My Business, social media platforms, and a marketplace for Syamsun Farm. In addition, video documentation of activities, publications on YouTube and mass media, and nationally accredited journals were also produced.
The Effect of Firm Size, Liquidity Ratio, and Leverage on The Profitability of The Financial Sector In Indonesia in The 2024 Period LISTY, Sheila Rizqya; IMRONUDIN
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1725

Abstract

The financial sector is one of the main foundations supporting the stability and growth of the Indonesian economy. This sector's role is increasingly crucial as the complexity of business activities and the need for flexible funding increase. Profitability serves as a fundamental benchmark for evaluating the stability and operational success of firms within the financial industry. This research examines how variations in Firm Size, Liquidity Ratio, and Leverage contribute to shaping the profitability performance of financial institutions in Indonesia throughout 2024. Profitability is assessed using two principal indicators—Return on Assets (ROA) and Net Profit Margin (NPM)—which illustrate the degree to which firms can efficiently utilize their assets and convert revenue streams into net income. Employing a quantitative design, the study relies on secondary data derived from the 2024 annual financial statements of 97 financial-sector entities listed on the Indonesia Stock Exchange (IDX). The analysis utilizes a multiple linear regression framework, supported by a full range of classical assumption tests, to evaluate the interactions among the variables. The results indicate that Firm Size has a statistically significant effect on ROA, while its influence on NPM is not found to be significant. The Liquidity Ratio does not affect either profitability indicator. Leverage does not affect ROA, but significantly influences NPM. Simultaneously, all three independent variables significantly influence profitability in both the ROA and NPM models. These outcomes carry notable implications for both financial decision-makers and market participants: company size and debt-based financing structure can impact profitability differently depending on the indicators used. 
Co-Authors Afif Faishal Imronudin Jumadi, Jowasrian Kurniawan, Muhammad Randhy Kusuma Wijayanto, Kusuma Liana Mangifera Novel Idris Abas