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All Journal Sharing: Journal Of Islamic Economics, Management And Business
Nafisah Nurulrahmatia
Sekolah Tinggi Ilmu Ekonomi Bima, Indonesia
Economics, Econometrics & Finance

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Struktur Modal, Debt to Equity Ratio (DER), Net Profit Margin (NPM), PT Gudang Garam Tbk Junaidin Junaidin; Nafisah Nurulrahmatia; Ovriyadin Ovriyadin
Sharing: Journal of Islamic Economics Management and Business Vol. 4 No. 2 (2025): Desember 2025
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v4i2.50092

Abstract

This study aims to analyze the effect of capital structure, proxied by the Debt to Equity Ratio (DER), on profitability as measured by the Net Profit Margin (NPM) at PT Gudang Garam Tbk during the 2014–2023 period. Capital structure is one of the fundamental aspects of corporate financial management because it is directly related to funding sources, financial risk, and the cost burden borne by the company. The use of an unoptimal composition of debt and equity may lead to a decline in net profit. The data used in this study are secondary data in the form of annual financial statements obtained from the official websites of the Indonesia Stock Exchange (IDX) and PT Gudang Garam Tbk. The analytical method applied is simple linear regression, using SPSS version 26, which aims to determine the partial effect of DER on NPM. The results indicate that capital structure has a positive and significant effect on Net Profit Margin. These findings suggest that appropriate management of capital structure, through a balance between debt and equity usage, can improve operational efficiency and enhance corporate profitability. Therefore, the management of PT Gudang Garam Tbk is advised to continuously evaluate its capital structure proportions to maintain financial stability and improve sustainable net profit performance.
Analisis Pengaruh Biaya Operasional Pendapatan Operasional Dan Net Profit Margin Terhadap Pertumbuhan Laba Pada Bank Mandiri Marangga Mantika; Alwi Alwi; Nafisah Nurulrahmatia
Sharing: Journal of Islamic Economics Management and Business Vol. 4 No. 2 (2025): Desember 2025
Publisher : Program Studi Ekonomi Syariah Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/sharing.v4i2.50178

Abstract

This study aims to analyze the effect of operating costs, operating income, and Net Profit Margin (NPM) on profit growth at PT Bank Mandiri (Persero) Tbk. The study uses secondary data in the form of annual financial statements, which are analyzed using a quantitative approach. The analytical methods employed include multiple linear regression, partial testing (t-test), simultaneous testing (F-test), and the coefficient of determination to measure the contribution of each variable to profit growth. The results indicate that operating costs have a negative and significant effect on profit growth, suggesting that an increase in operating costs can reduce the bank’s profitability performance. In contrast, operating income and Net Profit Margin (NPM) have a positive and significant impact on profit growth, indicating that higher operating income and efficient profit management play an important role in improving the company’s financial performance. Simultaneously, operating costs, operating income, and NPM have a significant effect with a substantial contribution to profit growth, while the remaining variation is explained by other factors outside the research model. These findings emphasize the importance of cost efficiency, increasing operating income, and strengthening profit margins to ensure Bank Mandiri remains competitive in the increasingly intense national banking industry.  
Co-Authors Alwi Alwi Junaidin Junaidin Marangga Mantika Ovriyadin Ovriyadin