Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside

home
Website

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 154 Documents

12 13 14 15 16

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 Putra, Dori HP; Yandra, Iin Syofia; Surya, Tiara Lilis
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.

Page 16 of 16 | Total Record : 154

12 13 14 15 16

Filter by Year

2021 2025

Filter By Issues

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

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