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Andri Putra Kesmawan
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Perumahan Sidorejo, Jl. Sidorejo Gg. Sadewa No.D3, Sonopakis Kidul, Ngestiharjo, Kapanewon Kasihan, Kabupaten Bantul, Daerah Istimewa Yogyakarta 55184
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INDONESIA
Journal of Micro, Small and Medium Enterprises
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30630975     DOI : https://doi.org/10.47134/umkm
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Micro, Small and Medium Enterprises is a forum for researchers, students, and professionals who want to publish their writing or research. The focus and scope of Journal of Micro, Small and Medium Enterprises include: Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-business, Knowledge Management, Corporate Governance Management Information System, International Business, Business Ethics and Sustainability Entrepreneurship.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 32 Documents
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Does Revenue and Operating Income Determine Profitability? The Case of PT Eagle High Plantations Tbk Aydinarafa Nabila Chindagafika; Evelyn Nathania Aqilah Aqilah; Dinda Anugrahenny Sanjaya Putri; Risky Budianto
Journal of Micro, Small and Medium Enterprises Vol. 3 No. 2 (2026): October
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/umkm.v3i2.1308

Abstract

Profitability reflects a company’s financial performance, although revenue growth does not always correspond to higher profitability. This issue is relevant in the oil palm plantation industry, where financial results are affected by operational conditions and fluctuations in commodity prices. This study investigates the relationships between revenue, operating profit, and profitability at PT Eagle High Plantations Tbk (BWPT) from 2021 to 2025. A quantitative associative approach was applied using secondary data from the company’s consolidated financial statements. Revenue was measured by net sales, operating profit by Operating Profit Margin (OPM), and profitability by Net Profit Margin (NPM). The relationships were analyzed using descriptive statistics, Pearson’s correlation, and Spearman’s correlation. The analysis focuses on associations rather than causal effects or the identification of profitability determinants. The results indicate a positive but statistically insignificant relationship between revenue and NPM (Pearson r = 0.804, p = 0.101). OPM exhibited a stronger positive association with NPM. This relationship was insignificant under Pearson’s test (r = 0.860, p = 0.061) but significant under Spearman’s test (ρ = 0.900, p = 0.037). These findings indicate that OPM tended to move more consistently with NPM than revenue did during the observation period. This analysis covers only five annual observations (n = 5) from one company. The findings should therefore be interpreted as exploratory, considering their sensitivity to the correlation method and limited generalizability. They also do not establish a causal relationship
Advertising Ethics in Social Media Platforms: User Knowledge, Perceived Importance, Ethical Issues, and Recommendations in Marawi City, Philippines Juberlyn Canoy; Ellah Grace Gentiles; Aldrich June Caraecle; Annalee Mala
Journal of Micro, Small and Medium Enterprises Vol. 3 No. 1 (2026): July
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/umkm.v3i1.1310

Abstract

Social media advertising has become a major source of product information and consumer persuasion, while also raising concerns about truthfulness, transparency, privacy, influencer accountability, and cultural sensitivity. This qualitative study examined advertising ethics in social media platforms as perceived by online users at Mindanao State University-Main Campus in Marawi City, Philippines. It explored users' knowledge of digital advertising ethics, perceived importance, observed ethical issues, and recommendations for improving ethical standards. Data were gathered through in-depth interviews with 20 qualified online users who had recent online purchasing experience and active exposure to Facebook, TikTok, YouTube, Instagram, and related platforms. Thematic analysis showed that users understood advertising ethics as ethical online behavior, compliance with rules and responsibilities, and respect for user rights. They considered ethics important for building trust, protecting users from misleading or harmful content, and guiding responsible marketing. Frequently observed issues included exaggerated or deceptive claims, weak oversight, culturally insensitive content, undisclosed sponsorships, and privacy concerns. Participants recommended truthful product representation, clear disclaimers, seller verification, stricter platform filtering, influencer qualification standards, and stronger government or institutional oversight. The study concludes that ethical advertising is both a consumer-protection concern and a strategic trust-building mechanism for digital commerce, providing community-based evidence for digital literacy, responsible influencer marketing, and more accountable platform governance.

Page 4 of 4 | Total Record : 32

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