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All Journal The Indonesian Accounting Review Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Priviet Social Sciences Journal Equivalent : Journal of Economic, Accounting and Management SUBSERVE: Community Service and Empowerment Journal
Ida Ayu Fatmayuni
Universitas Slamet Riyadi
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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 1 
Do profitability and liquidity drive market valuations? A study based on Tobin Q in LQ45 Firms (Q1 2021 – Q3 2024) Aditya Wardana; Rolan Mart Sasongko; Hafidh Rifky Adiyatna; Ryan Setya Budi; Ida Ayu Fatmayuni
Priviet Social Sciences Journal Vol. 5 No. 9 (2025): September 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i9.587

Abstract

This study aims to evaluate the effect of return on assets and current ratio on firm value in LQ45 indexed companies from Q1 2021 until Q3 2024. Quantitative causal-comparative design used and a census sampling of 45 companies (675 observations), This study employs Tobin’s Q as an indicator of firm value. The analysis reveals that ROA positively and significantly influences firm value, indicating that higher profitability improves investor valuation. In contrast, there is no statistically significant relationship between CR and firm value, suggesting that liquidity is not a primary driver of market valuation. Recommendations include focusing on profitability and asset efficiency to increase firm value, while future research should explore additional variables such as firm size or leverage. The limitations of this study relate to the use of Tobin's Q as a measure of firm value, whereas other methods can also be used.
Comparison of capital structure, risk, and profitability between Islamic and conventional banks in Indonesia Arowadi Lubis; Ida Ayu Fatmayuni; Hikmah Endraswati
Priviet Social Sciences Journal Vol. 5 No. 10 (2025): October 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i10.588

Abstract

This study aims to compare Islamic and Conventional Banks in Indonesia in terms of Capital Structure, Profitability, and Risk handling. Data for the analysis were taken from the quarterly financial reports of nine Islamic and Conventional Banks for the 2013Q1 – 2020Q3 period. Binary logistic regression was employed as an analysis tool using SPSS 19 software. The results show that Islamic and Conventional Banks are significantly different in terms of capital structure, profitability, and risk handling. Conventional banks have better capital structures and profitability. Islamic Banks, on the other hand, have better risk management.
Determinants of Financial Distress Using a Binary Approach: Evidence from Property and Real Estate Firms on the IDX (2014–2023) Ida Ayu Fatmayuni; Rina Susanti; Aditya Wardana
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v4i1.1438

Abstract

The study explores factors that influence the probability of distress on IDX. The study focuses on property and real estate companies. The study measures distress, with a dummy variable, where 1 mark a distressed firm and 0 marks a healthy firm. I looked at profitability, liquidity, solvency and efficiency ratio as indicators. The study used a targeted sampling method to select 36 issuers observed from 2014 to 2023. I tested the relationship, between ratios and financial distress using a regression model. I see that the results show the profitability reduces the chance of the distress. I notice that when the profitability is higher the chance that a firm will face the distress goes down. I see that the liquidity raises the chance of the distress. I notice that when the liquidity is higher, in this sector the liquidity may point to working capital management. I find that the solvency does not change the chance of the distress. I find that the efficiency ratio does not change the chance of the distress either. I see that the findings show the profitability and the liquidity matter for predicting the distress, in the property and real estate industry. I find the study gives information for the investors the creditors and the regulators. The study helps the investors; the creditors and the regulators check the stability and find the warning signs.   
Survival Strategy under Pressure: Expenses Retrenchment, Assets Retrenchment and Free Assets on Financial Turnaround of Negative Equity Companies on the IDX (2022-2024) Ida Ayu Fatmayuni; Sri Dwi Ari Ambarwati; Dorothea Ririn Indriastuti; Aditya Wardana
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.19490

Abstract

This study aims to analyze the effects of expense retrenchment, asset retrenchment, and free assets on the probability of financial turnaround in companies with negative equity listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The research begins by identifying firms with negative equity, followed by classifying those experiencing financial distress using the Altman Z-Score model. The sample comprises 46 companies selected through purposive sampling, based on the criterion of having published at least one annual report within the study period. Panel logistic regression is employed in this model using STATA software. The findings demonstrate that free assets have a statistically significant and positive influence on the likelihood of a financial turnaround. This suggests that firms with a higher proportion of unencumbered or readily available assets are better positioned to respond flexibly and swiftly to financial distress without resorting to cost-cutting or asset liquidation. Conversely, expense and asset retrenchment strategies do not show a significant impact, indicating that such measures alone may be insufficient to drive recovery in the absence of adequate financial buffers. This study is limited to financial variables and does not incorporate qualitative factors such as CEO characteristics. Future research is encouraged to include non-financial dimensions to enrich the understanding of effective turnaround strategies in distressed firms.
EDUKASI STRATEGI MENCIPTAKAN PENGHASILAN TAMBAHAN KELUARGA DI TENGAH KETIDAKPASTIAN EKONOMI PADA POKJA TP PKK KELURAHAN KLITREN, YOGYAKARTA Ida Ayu Fatmayuni; Arowadi Lubis; Aditya Ramadhani
SUBSERVE: Community Service and Empowerment Journal Vol. 4 No. 2 (2026): Juli 2026
Publisher : Prime Identity Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67766/scsej.v4i2.250

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan memberikan edukasi kepada anggota Tim Penggerak Pemberdayaan dan Kesejahteraan Keluarga (TP PKK) Kelurahan Klitren mengenai strategi menciptakan penghasilan tambahan keluarga di tengah ketidakpastian ekonomi. Kegiatan ini dilatarbelakangi oleh meningkatnya biaya pemenuhan kebutuhan rumah tangga yang tidak selalu diikuti oleh peningkatan pendapatan keluarga, sehingga diperlukan alternatif sumber penghasilan yang dapat disesuaikan dengan potensi dan sumber daya masing-masing keluarga. Kegiatan dilaksanakan secara tatap muka pada kelompok Pokja TP PKK Kelurahan Klitren, Kecamatan Gondokusuman, Kota Yogyakarta, dengan menggunakan metode ceramah, diskusi interaktif, dan tanya jawab. Materi yang disampaikan meliputi pentingnya penghasilan tambahan, identifikasi potensi diri, pemetaan peluang usaha rumahan, perhitungan akumulasi penghasilan tambahan, kesalahan umum dalam memulai usaha, serta faktor keberhasilan usaha kecil. Kegiatan ini juga membahas alternatif usaha dengan risiko relatif rendah, seperti reseller, dropshipper, affiliate marketing, dan sistem pre-order. Hasil kegiatan menunjukkan bahwa peserta terlibat secara aktif dalam diskusi, mengajukan pertanyaan, serta menyampaikan pengalaman dan kendala dalam menjalankan usaha. Kegiatan ini memberikan wawasan awal mengenai alternatif penghasilan tambahan yang dapat diterapkan sesuai dengan kemampuan dan kondisi peserta. Dengan demikian, edukasi mengenai peluang usaha sederhana penting untuk mendorong kemandirian dan memperkuat ketahanan ekonomi keluarga.
Survival Analysis: The Impact of Key Factors on Financial Distress and Longevity of Real Estate Firms Listed on the Indonesia Stock Exchange Sri Dwi Ari Ambarwati; Slamet Trisno Haryono; Ida Ayu Fatmayuni; Gunawan Nusanto; Agus Sukarno
The Indonesian Accounting Review Vol. 15 No. 1 (2025): January-June 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i1.4917

Abstract

This study uses a quantitative approach to examine the factors influencing financial distress among companies in the Property Sector listed on the Indonesia Stock Exchange (IDX) from 2014 to 2023. The research focuses on four key financial ratios: Return on Equity (ROE), Current Ratio (CR), Debt to Assets Ratio (DTA), and Total Assets Turnover (TATO), with inflation included as a moderating variable. A purposive sampling method was used to select 36 companies for the study. Survival analysis was conducted using STATA software to analyzed the data. The results reveal that ROE has a significant negative effect on financial distress, indicating that higher ROE reduces the likelihood of financial distress. In contrast, CR has a significant positive effect, suggesting that a higher current ratio is associated with increased financial distress. DTA and TATO were found to have no significant impact on financial distress. Additionally, inflation was found to moderate the relationship between ROE and financial distress, worsening financial distress when ROE is poorly managed. However, inflation does not significantly affect CR, DTA, or TATO. These findings emphasize the importance of efficient financial management, particularly concerning ROE, and the role of inflation in influencing financial distress.
Pemberdayaan UMKM Keripik melalui Pendampingan Pencatatan Keuangan Sederhana dan Perhitungan Harga Pokok Produksi di Pedan, Klaten Ida Ayu Fatmayuni; Rina Susanti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.18970

Abstract

UMKM keripik milik Ibu Umi di Kecamatan Pedan, Kabupaten Klaten, telah beroperasi sejak tahun 2011 dengan memproduksi keripik pisang, sukun, dan singkong. Meskipun memiliki permintaan yang stabil, pengelolaan keuangan usaha masih dilakukan secara informal tanpa pencatatan transaksi harian dan tanpa perhitungan Harga Pokok Produksi (HPP), sehingga pemilik usaha tidak mengetahui laba bersih, struktur biaya, maupun margin keuntungan per produk. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelolaan keuangan UMKM melalui pendampingan pencatatan keuangan sederhana dan perhitungan HPP berbasis pembukuan manual. Pendekatan yang digunakan adalah pelatihan dan pendampingan berbasis praktik langsung dengan penyusunan buku kas manual, laporan laba rugi sederhana, serta perhitungan HPP per produk menggunakan metode biaya total. Hasil kegiatan menunjukkan bahwa UMKM mampu menerapkan pencatatan kas harian secara konsisten, menyusun laporan laba rugi bulanan, serta menghitung HPP untuk setiap jenis produk. Perhitungan HPP menunjukkan bahwa keripik pisang dan keripik singkong memiliki margin laba tertinggi, sedangkan keripik sukun tetap menguntungkan setelah dilakukan penyesuaian harga jual. Secara keseluruhan, kegiatan ini meningkatkan literasi keuangan pemilik usaha, memperjelas struktur biaya dan keuntungan, serta mendukung pengambilan keputusan usaha berbasis data untuk keberlanjutan UMKM.
Co-Authors Aditya Ramadhani Aditya Wardana Aditya Wardana Agus Sukarno Ambarwati, Sri Dwi Ari Arowadi Lubis Dorothea Ririn Indriastuti Gunawan Nusanto Hafidh Rifky Adiyatna Hikmah Endraswati Rina Susanti Rina Susanti Rolan Mart Sasongko Ryan Setya Budi Slamet Trisno Haryono Sri Dwi Ari Ambarwati