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Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside

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Published by Gapenas Publisher

ISSN : 27979733 EISSN : 27770540 DOI : https://doi.org/10.53363/yud

Core Subject : Economy,

Economics, Econometrics & Finance

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside editorials, reviews, research articles and short communications on following topics: Finance Accounting Budget Investment decision Financing decision Dividend decision Working capital decision Strategy Inside Corporate strategy Strategic planning Communication Research & Development Management Risk Management Management functions Operations Management Management science International Business Management Organizational Behavior Portfolio Management

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 158 Documents

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PENGARUH PERSISTENSI LABA DAN GROWTH OPPORTUNITIES TERHADAP RELEVANSI NILAI LABA AKUNTANSI PADA PERUSAHAAN INDUSTRI FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2020-2025 Dori HP Putra; Iin Syofia Yandra; Tiara Lilis Surya
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.175

This study aims to find out: 1) Is there an effect of Profit Persistence and Growth Opportunities on the Relevance of Accounting Profit Value in Food and Beverage Industry Companies listed on the Indonesia Stock Exchange (IDX) in 2020-2025 partially or simultaneously?, 2) How much influence does Profit Persistence and Growth Opportunities have on the Relevance of Accounting Profit Value in Food and Beverage Industry Companies listed on the Indonesia Stock Exchange (IDX) Year 2020-2025. The analysis tool used in this study is multiple linear regression analysis with the help of SPSS version 26. The data source is sourced from the annual financial statements. The data collection technique is carried out with literature research techniques. The methods used are quantitative and qualitative methods, both methods are used as observations involving numbers in the form of calculations and to analyze financial data in the company by using theories or concepts as references.

PENGARUH INKLUSI KEUANGAN DAN LITERASI KEUANGAN TERHADAP KINERJA USAHA UMKM: STUDI EMPIRIS DI KABUPATEN LAMPUNG SELATAN Nofitasari, Susi; Alfina, Alfina
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.176

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in encouraging regional economic growth, including in South Lampung Regency. However, limited access to formal financial services and low levels of financial literacy are still the main obstacles affecting the performance of MSME businesses. This study aims to analyze the influence of financial inclusion and financial literacy on the business performance of MSMEs in South Lampung Regency. This study uses a quantitative approach with a survey method. Primary data was obtained through the distribution of questionnaires to MSME actors who were used as research respondents. The data analysis technique used is multiple linear regression analysis (or SEM-PLS, adjustable) to test the influence of financial inclusion and financial literacy variables on MSME business performance. The results of the study show that financial inclusion and financial literacy have a positive and significant effect on the performance of MSME businesses. The findings of this study are expected to be the basis for local governments, financial institutions, and related stakeholders in formulating policies and programs for empowering MSMEs that are oriented towards increasing access to and understanding of finance to encourage the sustainability and competitiveness of MSMEs in South Lampung Regency.

MENGANALISIS KINERJA KEUANGAN: PENDEKATAN PERSAMAAN SIMULTAN PADA SEPULUH BANK SYARIAH TERBESAR INDONESIA Zahra, Surti; Komarudin, Mamay; Tabroni, Tabroni
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.177

Objective: This study aims to explore how various factors simultaneously affect financial outcomes in the ten largest Islamic banking institutions in Indonesia through a recursive block simultaneous equation model. The main focus is on addressing the issue of endogeny inherent in performance measurement systems. Design/methodology/approach: Using quarterly panel data for the period 2020 to 2024 from the ten largest Islamic banks in Indonesia, this study applies the Three Stage Least Squares estimation technique to analyze three interrelated subsystems, namely profit performance measured through ROA, cost management effectiveness captured by BOPO, and portfolio quality demonstrated by NPF. The simultaneous framework used is able to reveal the reciprocal relationships and feedback mechanisms that operate between the endogenous constructs. Findings: The results of empirical estimation show a significant simultaneous relationship between various performance dimensions. Cost inefficiencies were shown to significantly reduce profitability (?? = negative 0.0847, p less than 0.01), while a decrease in portfolio quality had a negative impact on revenue (?? = negative 0.2341, p less than 0.01). The reciprocal influence showed that increased profitability drove cost efficiency (?? = negative 0.3156, p less than 0.01) and strengthened portfolio quality (?? = negative 0.1823, p less than 0.05). The scale of the institution and the strength of capital play a crucial role as drivers of performance, while macroeconomic factors show varying impacts across the various analysis blocks. Limitations/implications of the study: This study focused on only ten leading institutions, so the possibilities are limited to generalizing to smaller market participants. Further research may incorporate nonlinear specifications and broader risk measurement frameworks. Practical implications: Empirical evidence suggests that Islamic banking institutions need to prioritize improving cost efficiencies to build a sustainable revenue trajectory. Supervisory authorities need to understand the interrelated performance dynamics when designing prudential supervision mechanisms for Islamic financial institutions. Originality/value: This study contributes to the Islamic banking literature by applying simultaneous equation techniques to capture complex interdependencies that have rarely been studied before, resulting in a comprehensive perspective on the operational dynamics of Indonesian Islamic banking.

MENDORONG KEBERLANJUTAN BISNIS MELALUI PAJAK KARBON, KINERJA LINGKUNGAN, DAN CORPORATE SOCIAL RESPONSIBILITY Romlah, Siti; Nopianti, Rina; Pertiwi, Sari Putri
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.178

This study aims to analyze the role of carbon tax, environmental performance, and corporate social responsibility (CSR) in driving business sustainability among mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample consists of 12 mining companies selected using purposive sampling over five years. The independent variables include carbon tax, environmental performance (measured by the PROPER index), and CSR (measured using a disclosure dummy). Business sustainability is proxied by Return on Assets (ROA) as an indicator of profitability. The multiple linear regression analysis shows that carbon tax, environmental performance, and CSR do not have a significant effect on business sustainability (ROA). These findings indicate that during the observed period, environmental policies and CSR initiatives have not been sufficiently effective in enhancing sustainable profitability in the mining sector.

ANALISIS PENGARUH INFLASI, NILAI TUKAR, ROA, DER DAN CR TERHADAP RETURN SAHAM Diana Kurniawati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.179

The growth of the Indonesian capital market is an important indicator of the national economy, forming the need to understand the factors that suggest stock returns. This study aims to analyze the effect of inflation, exchange rate, Return on Assets (ROA), Debt to Equity Ratio (DER), and Current Ratio (CR) on the return of shares of companies listed on the Indonesia Impact Exchange. The quantitative approach was applied using a correlational research design, utilizing secondary data from the company's financial statements and official macroeconomic data for the 2019–2023 period. The analysis method used includes multiple linear regression, accompanied by classical assumption testing to ensure the validity of the model. What will happen is that inflation and exchange rates have a negative and significant impact on stock returns, while ROA has a significant positive effect. on the other hand, DER and CR do not have a significant impact on stock returns. These findings confirm that external macroeconomic variables have a significant impact on stock performance. So far, among the internal financial indicators, the company's profitability has become the most dominated factor. The contribution of this research lies in a more comprehensive understanding of the simultaneous impact of internal and external factors on stock returns in the Indonesian capital market, as well as providing simple implications for investors and financial managers in designing investment strategies that are more adaptive to economic changes.

MENDEFINISIKAN NILAI PERUSAHAAN MELALUI GREEN INVESTMENT DAN ECO- EFFICIENCY: STUDI KASUS DENGAN CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN Sari Putri Pertiwi; Rina Nopianti; Rihand Akbar Cahyanti
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.180

The recent fluctuation of stock prices in the capital market reflects growing investor uncertainty toward the domestic market. This is driven by concerns over fiscal deficits, the depreciation of the rupiah, and volatile global sentiment, all of which collectively affect firm value. This study aims to analyze the influence of green investment, eco-efficiency, and corporate governance on firm value, with firm size acting as a moderating variable. The research focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. A quantitative approach was employed using purposive sampling, resulting in a sample of 10 energy companies with 50 firm-year observations from secondary data in annual reports. Hypothesis testing was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with IBM SPSS software. The findings reveal that green investment and corporate governance have a positive influence on firm value, while eco-efficiency does not. Furthermore, firm size strengthens the relationship between both green investment and corporate governance with firm value, but it fails to moderate the relationship between eco-efficiency and firm value. This research provides significant implications for companies, especially in the energy sector, to actively integrate sustainability practices. Firms are encouraged to increase investment in impactful green initiatives and strengthen board structures by enhancing the proportion of independent commissioners to improve firm value.

Pendistribusian Zakat Bentuk Pinjaman Dalam Mengatasi Pedagang Usaha Mikro Dari Pinjaman Ribawi Di BAZNAS Kabupaten Merangin Dori HP Putra; Agustiari Agustiari; Alan Rakhmat Putra
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 6 No. 1 (2026): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v6i1.181

This research is motivated by the phenomenon of the proliferation of micro business traders who make usury loans in conventional-based financial institutions. BAZNAS Merangin Regency is here to answer this phenomenon, by launching a program to distribute zakat funds in the form of loans for capital assistance for micro business traders. Therefore, this study aims to look at the distribution of zakat in the form of loans in overcoming micro merchants from usury loans, as well as to see what are the supporting factors and obstacles to the distribution of zakat on loans. The study used a descriptive qualitative approach. The research data uses primary data sources by using the Miles and Huberman model as a data analysis tool. This study shows that the distribution of zakat in the form of loans provided by BAZNAS has not been able to overcome all micro traders from usury loans. In terms of supporting factors for the distribution of zakat on loans is a revolving fund which has reached Rp. 1,820,000,000 and BAZNAS employees who are professional in the field of merchant development, and the inhibiting factor is the imbalance between the available funds and the amount of capital needed by traders, so that there are still many traders who choose to use usury loans as additional funds for business capital

Analisis Prospek Pertanian Dalam Mengembangkan Potensi Ekonomi Masyarakat Kelurahan Marawas Kecamatan Tondano Utara John R. M. Apituley
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.182

Analysis of agricultural prospects is crucial for developing the economic potential of communities, especially in rural areas. Agriculture plays a strategic role in food security, employment, and increasing community income. This analysis helps identify superior commodities, market opportunities, and appropriate development strategies to improve the welfare of farmers and communities. Agriculture plays a central role in the Indonesian economy, particularly in subdistricts and rural areas. Analysis of agricultural prospects can help measure the level of public welfare and the potential of natural resources. Agricultural prospects are a crucial step in developing the economic potential of communities, especially in the regions. By understanding existing potential and opportunities, sustainable and farmerfriendly agricultural development can be implemented, thereby improving community welfare and driving regional economic growth.

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Yudi Nur Supriadi

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Home Page

OAI Link

Editorial Team

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Reviewer

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Contact Name Yudi Nur Supriadi

Contact Email admin@gapenas-publisher.org

Phone +6285885400000

Journal Mail Official admin@gapenas-publisher.org

Editorial Address Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location Kota tangerang, Banten INDONESIA

Abstract

Abstract

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Abstract

Abstract

Abstract

Contact Name
Yudi Nur Supriadi

Contact Email
admin@gapenas-publisher.org

Phone
+6285885400000

Journal Mail Official
admin@gapenas-publisher.org

Editorial Address
Gg. H.Ridan No.48 RT. 002/002 Kelurahan Poris Plawad Indah Kecamatan Cipondoh Tangerang

Location
Kota tangerang,

Banten

INDONESIA