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INDONESIA
JIKA: Jurnal Ilmu Keuangan dan Perbankan
Published by Universitas Komputer Indonesia
ISSN : 20892845     EISSN : 26559234     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 225 Documents
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The Influence of Current Ratio and Sales Growth on ROA with WCT as a Mediating Variable in the FMCG Industry 2020 - 2024 Dhea Olivia Putri; Maiyaliza Maiyaliza
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 2: Juni 2026
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v15i2.19644

Abstract

This study examines the influence of liquidity and sales growth on profitability, with working capital turnover as a mediating variable in Fast Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 – 2024. A quantitative approach was employed using secondary data from annual financial reports. The research population consisted of 20 FMCG companies selected through purposive sampling, yielding a total of 100 samples. Data analysis utilized Strutural Equation Modelling (SEM) based on Partial Least Squares (PLS) via SmartPLS 4.0 software. The analysis result indicate that liquidity and sales growth have a significant positive effect on profitability. However, both variables don’t show a significant effect on working capital turnover. On the other hand, working capital turnover has a negative and significant effect on profitability. Furthermore, working capital turnover does not function as a mediator in the relationship between liquidity and sales performance on profitability. This research implies that FMCG companies need to maintain a balance between liquidity, sales growth, and working capital efficiency to enhance sustainable profitability. Keywords : Liquidity; Sales Growth; Working Capital Turnover; Profitability; FMCG
The Influence of Financial Ratios on Retail Firm Profitability in Indonesia Lilis Setiawati; Erwin Budianto
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 2: Juni 2026
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v15i2.19677

Abstract

This research aims to test and analyze the impact of the debt-to-asset ratio (DAR), total asset turnover (TATO), and firm size on return on assets (ROA) in retail companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was adopted in this research because using secondary data obtained from retail companies' financial reports selected during the observation period. The sampling technique was performed using purposive sampling based on the established criteria to produce a specific sample meet the research requirements. The data were compiled and analyzed using multiple linier regresion for determine both of simultan and partial effects of independent variables on companies' profitability. The results of this research indicate that DAR, TATO, and firm size simultaneously have a significant effect on ROA. However, partially, DAR and firm size have a significant influence on ROA, while TATO does not show a significant effect. These findings imply that capital structure and firm size play an important role in influencing the profitability of retail companies. Therefore, this study provides useful insights for company management in formulating effective financial strategies, as well as for investors in making appropriate investment decisions to improve overall company performance. Keywords: DAR; TATO; Firm Size; ROA; Retail Companies
EPS Moderating the Influence of NPM and ROE on Stocks Lusi Alfarenza; Acep Komara
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 2: Juni 2026
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v15i2.19796

Abstract

This study examines how stock prices in Indonesia’s mining sector are influenced by financial performance, particularly Net Profit Margin (NPM) and Return on Equity (ROE). The study tracks 17 carefully chosen companies listed on the IDX from 2022 to 2024 using Earnings Per Share (EPS) as a moderating variable, producing 51 observations. Statistical testing using Stata 17’s Moderated Regression Analysis (MRA). On the one hand, ROE significantly raises stock prices. Surprisingly, however, NPM exhibits a strong negative impact and pushes in the opposite direction. The information also demonstrates that EPS plays a crucial moderating role in effectively mitigating the relationship between NPM and market pricing. However, when examining ROE, this similar moderating impact vanishes. In the end, these observations provide investors and business executives attempting to identify the precise financial forces that shift shareholder value throughout Indonesia's unstable mining environment in recent years with a clearer road map. Keywords: EPS; NPM; ROE; Stock Price; Mining Sector
Efficiency as an Intervening Factor in the Relationship between Credit Risk and Liquidity on Profitability Selah Azizah; Emmanuel Kristijadi
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 2: Juni 2026
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v15i2.19469

Abstract

This study aims to analyze the effect of credit risk and liquidity risk on profitability, with efficiency as an intervening variable. This study uses descriptive analysis methods, multiple linear regression analysis, path analysis, and the Sobel test. The population used is BUSN Foreign Exchange and the sample used in this study is all BUSN Foreign Exchange for the 2019-2023 period. The analysis results show that NPL has a significant negative effect on Efficiency. ALR has a positive but insignificant effect on Efficiency. NPL has a significant negative effect on ROA. ALR has a positive but insignificant effect on ROA. Efficiency has a significant positive effect on ROA. NPL has a significant effect on ROA, with Efficiency as an intervening variable. ALR has a significant effect on ROA, and ALR has a significant effect on ROA, with Efficiency as an intervening variable. This study emphasizes the need for banks to strengthen their credit risk management systems while simultaneously improving cost efficiency through digitalization, controlling overhead costs, and improving human resource productivity.  Keywords: Credit Risk; Liquidity Risk; Profitability; Efficiency; Bank
Analysis of the Implementation of Cyber Security in Improving Online Transaction Security Muhammad Iffan; Vebriani Vonie Zatsiyah
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 2: Juni 2026
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v15i2.19516

Abstract

Digital transformation in the banking sector has driven an increase in the use of online banking services, but also raised the risk of cyber threats that can disrupt the confidentiality, integrity, and trustworthiness of financial transactions. This study investigates how cybersecurity, viewed from a Management Information Systems (MIS) perspective, can improve digital banking transaction security. A systematic literature review using the PRISMA approach was employed. The method used in this study is a systematic literature review with the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) approach. The article was searched through Google Scholar with the keywords "cybersecurity", "online banking", "management information systems", "PRISMA," and "banking security", covering 2021-2025, limited to peer-reviewed, English-language, full-text articles. Twenty of the 70 articles found met the inclusion criteria and were analyzed. Results show that technologies such as multi-factor authentication, biometrics, encryption, AI, and blockchain increase user trust and reduce fraud risk. Non-technical elements, such as employee training, security regulations, user awareness, and data management, are equally critical to system resilience. The study confirms that a holistic, integrated cybersecurity strategy within banking MIS is essential. Keywords: Cybersecurity; Online Banking; Management Information Systems; PRISMA; Banking Security

Page 23 of 23 | Total Record : 225

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