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INDONESIA
Jurnal Ekonomi dan Bisnis Digital
Published by PT. Smart Training Indonesia
ISSN : -     EISSN : 29629136     DOI : -
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
EKOBIL is intended to be the journal for publishing articles reporting the results of research and review article. The EKOBIL invites manuscripts in the various topics include, but not limited to, functional areas of Financial Management, Human Resources Management, Strategy Management, and Marketing Management, and digital management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 85 Documents
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Finance Statement Analysis of PT. Mayora Indah TBK For The Years 2024 and 2025 Rini Yuniarti; Nova Retnawati; Sri Hermuningsih
EKONOMI DAN BISNIS DIGITAL Vol 5 No 2 (2026): JURNAL EKONOMI DAN BISNIS DIGITAL
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ekobil.v5i2.430

Abstract

Main Objectives: To analyze and evaluate the financial performance of PT Mayora Indah Tbk in 2024 and 2025 across liquidity, activity, solvency, and profitability dimensions.Background Problem: Despite experiencing a nominal net sales growth of 7.23% in 2025, PT Mayora Indah Tbk faced a 5.14% drop in net profit, revealing potential operational inefficiencies and margin pressures that require structured empirical evaluation.Novelty: Provides an up-to-date comparative financial ratio analysis post-2024 recovery, highlighting the strategic trade-off between strong short-term liquidity/solvency and operational activity slowdowns in the fast-moving consumer goods (FMCG) sector.Research Methods: A descriptive-quantitative study with a comparative time-series approach using audited financial statements published on the Indonesia Stock Exchange (IDX).Findings and Results: Liquidity improved significantly (Current Ratio from 2.65x to 3.38x; Quick Ratio from 1.78x to 2.42x), and solvency strengthened (DAR from 42.47% to 41.48%; DER from 73.83% to 70.89%). However, activity ratios showed slower turnarounds (Receivable Turnover dropped from 5.45x to 4.90x; Inventory Turnover from 7.22x to 6.21x), leading to profitability contraction (NPM fell from 8.50% to 7.52%, ROE from 17.94% to 15.85%, and ROA from 10.32% to 9.27%).Conclusion: PT Mayora Indah Tbk maintains a solid liquidity and capital structure foundation, but strategic intervention in working capital management and cost efficiency is essential to prevent further margin erosion.
Strategic Analysis of Digital Transformation and Revenue Optimization in the Modern Business Sector: Accounting and Technology Perspectives Ridho Ahmad Satrio B; Dr. Ilham
EKONOMI DAN BISNIS DIGITAL Vol 5 No 2 (2026): JURNAL EKONOMI DAN BISNIS DIGITAL
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ekobil.v5i2.431

Abstract

Main Objectives: To examine the comprehensive impact of digital transformation on business performance and revenue optimization in the modern economy by integrating three strategic perspectives (e-commerce adoption by MSMEs, cloud computing infrastructure (IaaS) management, and big data analytics implementation) and identifying the strategic synergies required for sustainable business growth.Background Problem: MSMEs and technology service providers face the same pressure to adapt or lose market relevance. Digital adoption among MSMEs is not yet matched by consistent digital accounting practices, IaaS revenue is exposed to SLA penalties, and the adoption of comprehensive big data analytics among SMEs remains below 1%.Novelty: This study weaves three pillars of the digital economy (downstream digital adoption, upstream infrastructure optimization, and data asset processing) into a single strategic analysis that combines accounting and information systems perspectives.Research Methods: A qualitative-descriptive approach using a comparative and integrative literature review that synthesizes the empirical findings, quantitative data, and conceptual frameworks of three studies.Findings and Results: Digital adoption increases MSME turnover by up to 28% through improved financial transparency and wider market access. In cloud computing, revenue maximization depends on strategic SLA management, resource scalability, and minimization of technical penalties. Big data implementation enables modern businesses to turn raw digital traces into high-value monetary assets.Conclusion: Digital transformation is a prerequisite for revenue optimization and business sustainability. The study offers a comprehensive framework and strategic guidance for digital entrepreneurs and researchers to navigate the complexity of the digital economy.
Financial Performance Analysis of PT Indosat Tbk for the 2024–2025 Period Saka Kotamara; Muhammad Faiz Ramadhan; Sri Hermuningsih
EKONOMI DAN BISNIS DIGITAL Vol 5 No 2 (2026): JURNAL EKONOMI DAN BISNIS DIGITAL
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ekobil.v5i2.433

Abstract

Main Objectives: To analyze the financial performance of PT Indosat Tbk for the 2024–2025 period using financial ratios covering the liquidity, activity, solvency, and profitability dimensions. Background Problem: Telecommunication companies require large fixed-asset investments, continuous technological development, and complex capital structure management amid increasingly intense industry competition, so effective financial management is a key determinant of business sustainability. Novelty: This study provides a comprehensive, benchmark-based evaluation of the most recent two-year financial performance of PT Indosat Tbk, a period in which digital transformation and operational efficiency initiatives are under way, by comparing ten financial ratios against industry standards. Research Methods: A descriptive quantitative approach was used. Secondary data from the company’s published financial statements were analyzed using ten financial ratios covering liquidity, activity, solvency, and profitability. Findings and Results: The results show measurable improvements in short-term liquidity, efficiency of receivables management, and overall profitability. However, the company’s leverage ratios remain relatively high, and asset utilization has not yet reached its optimal potential. Conclusion: The evidence indicates that the ongoing digital transformation program and operational efficiency initiatives are beginning to deliver tangible financial benefits, but further optimization of asset allocation and strengthening of the capital structure remain necessary to support sustainable long-term growth.
Financial Performance Analysis of PT. Aneka Tambang TBK in 2024 and 2025: A Comprehensive Ratio Evaluation Hannix Sulistyowati; Agil Nugroho; Dwi Wahyuprasetia; Sri Hermuningsih
EKONOMI DAN BISNIS DIGITAL Vol 5 No 2 (2026): JURNAL EKONOMI DAN BISNIS DIGITAL
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ekobil.v5i2.435

Abstract

Main Objectives: To analyze and evaluate the financial performance of PT Aneka Tambang Tbk (ANTAM) by comparing fiscal years 2024 and 2025 using financial ratio benchmarks established by Kasmir. Background Problem: Global commodity price volatility, macroeconomic shifts, and growing raw material demands for the electric vehicle (EV) battery ecosystem necessitate an in-depth evaluation of ANTAM's financial resilience and operational efficiency. Novelty: Presents an empirical comparative assessment of state-owned mining enterprise performance during a major strategic transition toward global downstream mineral integration. Research Methods: : A descriptive-quantitative study employing literature review and documentation techniques based on audited consolidated annual financial statements. Findings and Results: : ANTAM experienced a surge in financial performance in 2025, highlighted by a 105.27% increase in annual net profit from Rp3.85 trillion to Rp7.92 trillion. Liquidity improved (Current Ratio from 2.03x to 2.82x; Quick Ratio from 1.57x to 2.28x), while profitability rose sharply (NPM from 5.58% to 9.36%, ROA from 10.05% to 18.21%, and ROE from 13.38% to 24.19%). Capital structure remained safe with DAR at 0.25x and DER at 0.33x. Conclusion: ANTAM demonstrates a highly liquid, solvent, and profitable condition, reflecting strong managerial execution and promising operational prospects.
Digital Transformation and Business Model Innovation in Digital Business: A Review of Scopus Indexed Publications 2023-2025 Lia Nur Utami; Syamsul Hadi; Rima Sotlikova
EKONOMI DAN BISNIS DIGITAL Vol 5 No 2 (2026): JURNAL EKONOMI DAN BISNIS DIGITAL
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/ekobil.v5i2.477

Abstract

Main Objectives: To synthesize 35 Scopus-indexed publications (2023–2025) and explain how digital technology and digital transformation reshape firms' business models, particularly in small and medium-sized enterprises (SMEs). Background Problem: Many firms fail to obtain proportional returns from digital investments (the digital paradox). Existing literature remains fragmented across leadership, external enablers, and cross-contextual perspectives. Novelty: Provides an integrated conceptual framework connecting triggers, capabilities, digital leadership, BMI pathways, outcomes, and boundary conditions, complemented by six testable research propositions. Research Methods: A thematic literature review analyzing abstracts, keywords, and metadata exported from Scopus across 35 recent journal publications (2023–2025). Findings and Results: Digital transformation positively influences BMI and performance, with BMI acting as a key mediator. Organizational capabilities, dynamic learning, and digital leadership determine whether digital paradox is overcome. Conclusion: Digital business value emerges when technology is translated into business model innovation through capabilities and leadership, rather than merely adopting technological tools.

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