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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Akuntansi, Keuangan, dan Manajemen
Maria Septijantini Alie
Universitas Mitra Indonesia, Lampung, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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Financial Ratios as Determinants of Firm Value in the Jakarta Islamic Index Diana Diana Anggraini; Desmon Desmon; Maria Septijantini Alie; Armalia Reny WA; Yudhinanto CN; Susi Indriyani; M. Renandi Ekatama Surya
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5484

Abstract

Purpose: This study investigates the influence of Current Ratio (CR), Debt-to-Equity Ratio (DER), and Return on Equity (ROE) on firm value, proxied by Price-to-Book Value (PBV), among companies listed in the Jakarta Islamic Index (JII) during 2020–2024. Methodology/Approach: Using a quantitative approach, the study analyzes secondary data from annual financial reports of JII-listed companies on the Indonesia Stock Exchange. From a population of 30 firms (150 firm-year observations), purposive sampling selected 16 companies, yielding 80 firm-year data. Multiple linear regression analysis was conducted using SPSS. Results/Findings: The results show that CR has a significant positive effect on PBV, DER has a significant negative effect, and ROE has a significant positive effect. Simultaneously, CR, DER, and ROE significantly influence PBV, highlighting the combined importance of liquidity, leverage, and profitability in determining firm value. Conclusions: Liquidity and profitability enhance firm value, while higher leverage reduces it. Maintaining optimal financial ratios is essential for improving market valuation and competitiveness in the Islamic capital market. Limitations: The study focuses only on three financial ratios and JII-listed firms during 2020–2024, excluding other potential factors such as macroeconomic conditions. Contributions: This study provides empirical insights for financial management and Islamic capital market research, offering practical value for investors, analysts, and managers in making informed financial and investment decisions.
AI-Based Digital Start-up Model through MSME Innovation, Digital Marketing Capabilities, Towards Creative Economy Competitiveness Umar Bakti; Maria Septijantini Alie; Iin Marliana
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.6290

Abstract

Purpose: This study aims to develop an AI-based digital start-up transformation model by examining the roles of technological literacy, student creativity, MSME innovation, and digital capability in enhancing competitiveness in Indonesia's creative economy. Research Methodology: A quantitative approach using Structural Equation Modeling (SEM) with SmartPLS was applied. Data were collected from 350 respondents, including students, MSME actors, and digital start-up entrepreneurs, to evaluate the relationships between key constructs. Results: The results show that technological literacy, student creativity, and MSME innovation have positive and significant effects on creative economy competitiveness. Digital capability serves as a strategic enabler that integrates digital resources and processes to improve productivity and innovation. Significant path coefficients were found for all proposed relationships, with technology literacy having the strongest effect on competitiveness. Conclusions: AI-based digital transformation plays a strategic role in strengthening the innovation ecosystem, improving operational efficiency, and enhancing competitive advantages in Indonesia’s creative economy sector. The integration of literacy, creativity, innovation, and digital capabilities forms a sustainable competitive framework. Limitations: This study is limited to the Indonesian creative economy, which may restrict its generalizability to other countries. Additionally, the cross-sectional design limited our ability to capture long-term transformation dynamics. Contributions: This study makes a significant theoretical contribution to the digital transformation and competitive advantage literature by integrating perspectives on technology literacy, creativity, and innovation in AI-based digital startups. It advances understanding of how these elements drive competitive advantage in the creative economy.
Analisis NIM, LDR, NPL, dan BOPO dalam Mempengaruhi ROA pada PT. BRI Rangga Patti Kesuma; Hasbullah Hasbullah; Maria Septijantini Alie; Andi Surya; Yudhinanto Yudhinanto; Eka Travilta Oktaria; Umar Bakti
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3435

Abstract

Purpose: The study aims to analyze the influence of NIM, LDR, NPL, and BOPO on ROA at PT. Bank Rakyat Indonesia Tbk for the period 2016-2023. Research methodology: this study uses a quantitative method. The data analysis technique used in this study is multiple linear regression using the IBM SPSS version 25 program. The population in the study is quarterly financial reports, or in a year there are 4 (four) quarters (Q1, Q2, Q3, Q4), in the period 2016-2023. The sampling technique used in this study is saturated sampling, so that the number of samples is 32 samples according to the number of populations. Results: The results of this study show that increasing NIM will increase ROA in the company; LDR has a positive and significant effect on ROA, the results of this study show that increasing LDR will increase ROA in the Company; NPL has a negative and significant effect on ROA, the results of this study show that increasing NIM will decrease ROA in the Company; BOPO has a negative and significant effect on ROA, the results of this study indicate that increasing BOPO will decrease ROA in the company. Conclusion: Simultaneously, NIM, LDR, NPL and BOPO have a positive and significant effect on ROA, the results of this study indicate that in an effort to increase ROA, the factors that must be considered are the influence of NIM, LDR, NPL and BOPO. Limitations: This study is limited to only examining ROA, NIM, LDR, NPL and BOPO, further research can examine more broadly related to variables and research objects with a larger Company scale. Contribution: This study contributes to PT. Bank BRI Tbk, in an effort to increase ROA, it must pay attention to the important role of the NIM, LDR, NPL and BOPO ratios. So that the Company's performance can have implications for increasing the Company's performance.
Pengaruh Struktur Aktiva, Rasio Keuangan terhadap Return on Assets pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Kodimah Restiana; Maria Septijantini Alie; Yudhinanto Yudhinanto; M. Nasir; Eka Travilta Oktaria
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3510

Abstract

Purpose: This research aims to determine the effect of Asset Structure, Total Asset Turnover (TATO), Fixed Asset Turnover, Debt To Equity Ratio (DER), Current Ratio (CR) on Profitability Return On Assets (ROA) in Property and Real Estate companies in the Construction and Subsectors. Buildings on the Indonesian Stock Exchange for the 2016-2023. Methodology/approach: This type of research is quantitative research using the SPSS version 27 program. The analytical tool used is the classic assumption test which includes the Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Hypothesis testing includes Multiple Linear Regression Analysis, Determinant Coefficient Test, F Test, and T Test. Results/findings: The research results of simultaneous hypothesis testing state that Asset Structure, Total Asset Turn Over, Fixed Asset Turnover, Debt to Equity Ratio and Current Ratio have a significant effect on Return On Assets. Partial hypothesis testing states that Asset Structure, Total Asset Turn Over, Fixed Asset Turnover, and Current Ratio have a positive and significant effect on Return On Assets, while the Debt to Equity Ratio has a negative and insignificant effect on Return On Assets Conclusion: This study analyzes the impact of asset structure and financial ratios on Return on Assets in property and real estate companies listed on the IDX. The analysis results show that total assets turnover, fixed asset turnover, and debt to equity ratio have a significant effect on ROA, while the current ratio does not show a significant impact. Limitations: The use of historical data and variables is limited. The research year is only nine years with five variables Contribution: This research helps Property and Real Estate companies in the construction and building sector to see to what extent the company is able to generate profits from the assets it owns, with good marketing and management strategies.
Pengaruh Pemasaran Berbasis ICT Terhadap Volume Penjualan Produk Kuliner UMKM Bandar Lampung Dhenita Elvira; Andi Surya; Yudhinanto Yudhinanto; Renandi Renandi; Maria Septijantini Alie; Hasbullah Hasbullah; Eka Travilta Oktaria
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.3564

Abstract

Purpose: This resealrch alims to determine the influence of the use of ICT-balsed malrketing straltegies represented by the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment on salles volume. Methodology/alpproalch: The resealrch method used is al qualntitaltive method with multiple linealr regression alnallysis. The populaltion, nalmely MSMEs in the MDH community in Balndalr Lalmpung City with al 72 salmple, wals selected using the method purposive salmpling. Hypothesis testing with the coefficient of determinaltion, F test alnd t test. Previously, instrument tests were calrried out, alnd clalssicall alssumption tests. Results/findings: The research results show that the marketing strategy implemented can have a positive influence in increasing sales volume when using social media variables, e-commerce and e-payment. But, in use mobile marketing by UMKM MDH the results did not have a significant effect. Conclusions: Regression analysis showed that while ICT-based marketing strategies (social media, e-commerce, mobile marketing, and e-payment) were expected to influence sales volume, mobile marketing (X3) had no significant partial effect. Limitaltions: This resealrch is limited to the influence of ICT-balsed malrketing straltegies with the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment by MSMEs in the MDH community of Balndalr Lalmpung city for period of 1 yealr. Contribution: This resealrch is useful for MSMEs, it caln increalse understalnding of the benefits of ICT-balsemalrketing straltegies to increalse salles volume in the current eral of digitall, provide guidalnce in selecting alnd implementing alpproprialte ICT-balsed malrketing straltegies, Enrich the repertoire of resealrch knowledge for the UMITRAL
Co-Authors Andi Surya Armalia Reny WA Desmon Desmon Dhenita Elvira Diana Diana Anggraini Eka Travilta Oktaria Hasbullah Hasbullah Iin Marliana Kodimah Restiana M. Nasir M. Renandi Ekatama Surya Rangga Patti Kesuma Renandi Renandi Susi Indriyani Umar Bakti Yudhinanto CN Yudhinanto Yudhinanto