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Menilai Efisiensi Operasional Perusahaan melalui Net Profit Margin dalam Tinjauan Kritis Berbasis Literatur Riska Ainur Rosyida; Zulfaa Gunawan; Zahra Gunawan; Cynthia Eka Violita
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i1.1775

Abstract

Net Profit Margin (NPM) is a profitability ratio that is widely used to assess a company's operational efficiency because it reflects the company's ability to control costs and convert sales into net profit. This study uses a qualitative descriptive literature review method by synthesizing national and international scientific articles that discuss NPM, profitability ratios, and company operational efficiency. The results of the study show that NPM is consistently used as the main indicator in assessing operational efficiency, but high sales are not always followed by an increase in NPM. In addition, repeated fluctuations in NPM indicate instability in operational efficiency even though the company is profitable. The novelty of this study lies in the identification of a conceptual pattern that positions NPM not only as a measure of static profitability, but also as a diagnostic tool for assessing the sustainability of a company's operational efficiency in the medium and long term. These findings contribute academically by enriching the understanding of the strategic role of NPM in evaluating a company's operational and financial performance.
Peran Aktif Masyarakat dan Mitra Akademik dalam Mendukung Pertanian Hortikultura untuk Pemberdayaan Desa Riska Ainur Rosyida; Khoiyum Putri Rahayu; Chairil Anwar
Nusantara Community Empowerment Review Vol. 4 No. 1 (2026): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/29g74n07

Abstract

Kegiatan pengabdian masyrakat ini dilaksanakan sebagai upaya pemberdayaan masyarakat melalui pendampingan hortikultura berbasis partisipasi. Desa Gempol Klutuk memiliki potensi lahan hortikultura dengan komoditas utama jambu kristal dan mangga, yang dikelola secara gotong royong bersama perangkat desa dan mahasiswa. Metode yang digunakan dalam pengabdian ini adalah pendampingan aktif berupa kegiatan penyiraman rutin, pendataan kondisi tanaman, serta pendokumentasian perkembangan kebun untuk menjaga transparansi kepada masyarakat. Hasil kegiatan menunjukkan peningkatan keterlibatan masyarakat dalam perawatan kebun, tumbuhnya kesadaran akan potensi desa wisata hortikultura, serta peningkatan pemahaman warga terhadap teknik dasar budidaya. Kolaborasi tim pengabdi dan warga tidak hanya menghasilkan perawatan kebun yang lebih baik, tetapi juga memperkuat ikatan sosial dan meningkatkan rasa memiliki terhadap aset desa. Meskipun terdapat kendala teknis seperti penyiraman manual, program ini tetap berhasil meningkatkan kapasitas masyarakat, memperkuat solidaritas sosial, serta membuka peluang pengembangan ekonomi lokal berbasis hortikultura berkelanjutan sekaligus mendorong inovasi teknologi tepat guna. This community service activity was implemented as an effort to empower the community through participatory horticultural assistance. Gempol Klutuk Village has potential horticultural land with the main commodities of crystal guava and mango, which are managed through cooperation with village officials and students. The method used in this service is active assistance in the form of routine watering activities, recording plant conditions, and documenting garden development to maintain transparency with the community. The results of the activity showed increased community involvement in garden maintenance, growing awareness of the potential of horticultural tourism villages, and an increase in residents' understanding of basic cultivation techniques. The collaboration between the service team and residents not only resulted in better garden maintenance but also strengthened social ties and increased sense of ownership of village assets. Despite technical obstacles such as manual watering, this program still succeeded in increasing community capacity, strengthening social solidarity, and opening opportunities for sustainable horticulture-based local economic development while encouraging innovation in appropriate technology.
Financial Factors Affecting Tax Aggressiveness in JII70 Companies Riska Ainur Rosyida; Chairil Anwar; Achmad Wicaksono; Kafidin Muzakki
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2147

Abstract

General Background: Taxation is the primary source of government revenue used to finance national development. However, companies’ efforts to reduce their tax burden may lower government revenue and affect the sustainability of development. Specific Background: Tax aggressiveness can be influenced by financial conditions, including profitability, liquidity and leverage. This issue is also relevant to Sharia-compliant companies listed on the Jakarta Islamic Index 70 (JII70), which have undergone a Sharia screening process regulated by the Financial Services Authority (OJK). Knowledge Gap: Studies on tax aggressiveness amongst Sharia-compliant companies remain limited and report inconsistent findings, whilst previous research has largely focused on non-Sharia-compliant companies. Objective: This study examines the influence of profitability, liquidity and leverage on tax aggressiveness amongst JII70 companies during the period 2021–2024. Methods: A quantitative approach was employed, utilising secondary data, purposive sampling, and multiple linear regression analysis on 38 companies (152 observations). Results: Profitability did not have a significant effect on tax aggressiveness, whilst liquidity and leverage had significant negative effects; collectively, all these variables significantly influenced tax aggressiveness. Novelty: This study provides empirical evidence from JII70 companies, a research context that has been relatively unexplored. Implications: These findings provide insights for companies, investors and regulators in decision-making and oversight relating to taxation.
THE EFFECT OF FINANCIAL LITERACY AND FINANCIAL ATTITUDES ON THE FINANCIAL PERFORMANCE Riska Ainur Rosyida; Achmad Wicaksono
COMPETITIVE Vol 9 No 1 (2025): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v9i1.13956

Abstract

This study investigates the financial performance of MSMEs in the beverage sector in Tulangan sub-district, Sidoarjo district, in relation to their financial attitudes and literacy. Strong financial literacy enables businesses to plan for the future, manage cash flow, and control costs, while positive financial attitudes foster disciplined income and expense management, thereby enhancing profitability and business sustainability. The study used a quantitative approach to survey 77 MSMEs players using a Likert scale questionnaire, and it used validity, reliability, normality, heteroscedasticity, multicollinearity, T-test, and F-test to analyze the data. The findings show that financial attitudes and literacy have a significant impact on beverage MSMEs' financial success. Financial attitudes serve as a foundation for sound decision-making, while financial literacy enhances financial management capabilities. This research contributes theoretically by empirically demonstrating that these two factors are crucial for the growth and stability of small businesses. However, since the study focuses solely on the beverage industry in one region, its findings may not be generalizable to other sectors; future research could incorporate additional variables such as financial technology or government policies for a more comprehensive analysis.