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Analitika: Journal of Economics, Management, and Business
Published by Tahta Media Group
ISSN : 31633641     EISSN : 31634354     DOI : 10.550.80
Core Subject :
Analitika: Journal of Economics, Management, and Business is a scholarly journal dedicated to publishing research findings, conceptual studies, and best practices in the fields of economics, management, and business. This journal serves as a platform for academics, researchers, practitioners, and students to share critical perspectives and innovative solutions to contemporary issues in the economic and business sectors. The core focus of the journal includes applied microeconomics and macroeconomics, development economics, and economic policy with implications for business. In the management area, the journal welcomes contributions on strategic management, financial management, marketing, human resource management, as well as operations and supply chain management. Analitika also promotes research on business innovation, entrepreneurship, digital business, organizational behavior, Islamic economics, and inclusive finance. Articles submitted to the journal are expected to offer strong theoretical grounding with practical implications, aiming to bridge the gap between academic knowledge and industry application.
Arjuna Subject : -
Articles 5 Documents
 1 
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Net Profit Margin (NPM) pada PT Unilever Indonesia TBK Periode 2014-2023 Seveny Amellia Lingga; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1956

Abstract

Penelitian ini bertujuan mengevaluasi dampak perputaran kas dan perputaran piutang terhadap Net Profit Margin (NPM) pada PT Unilever Indonesia Tbk periode 2014–2023. Menggunakan metode kuantitatif dengan pendekatan asosiatif, studi ini mengolah data sekunder dari laporan keuangan tahunan yang bersumber dari situs resmi perusahaan. Analisis data dilakukan melalui uji regresi linier berganda dengan bantuan perangkat lunak SPSS versi 24. Temuan penelitian menunjukkan bahwa secara parsial, baik perputaran kas (Sig. 0,300 > 0,05) maupun perputaran piutang (Sig. 0,712 > 0,05) tidak memiliki pengaruh signifikan terhadap NPM. Secara simultan, kedua variabel tersebut juga tidak menunjukkan pengaruh berarti dengan nilai signifikansi 0,417 > 0,05. Adapun nilai koefisien determinasi sebesar 0,221 mengindikasikan bahwa kontribusi perputaran kas dan piutang terhadap variasi NPM hanya sebesar 22,1%, sementara 77,9% sisanya ditentukan oleh faktor-faktor lain di luar lingkup penelitian ini.
The Effect of Profitability and Company Size on Company Value in the Banking Sector Listed on the Indonesia Stock Exchange for the Period 2022–2024 Jacob William Marriott; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1962

Abstract

Abstract. This study aims to analyze the effect of profitability and company size on company value in the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. The banking sector was chosen because of its crucial role as the backbone of the national economy and the high transparency of data through audited financial reports and Financial Services Authority (OJK) supervision. The research method used a quantitative approach with purposive sampling technique. The sample consisted of 15 banks in the KBMI 3–4 category that recorded positive profits throughout the research period and had complete financial statement data. Profitability was proxied by Return on Assets (ROA), company size was measured by the natural logarithm of total assets, and company value was proxied by Price to Book Value (PBV). This study employs multiple linear regression analysis with SPSS version 27. Results show that ROA has a significant positive effect on PBV (β = 87.327, p = 0.000), while company size has no significant effect on PBV (β = −0.009, p = 0.948). Simultaneously, both variables explain 63.7% of PBV variation (R² = 0.637, F = 25.372, p = 0.000). These findings confirm that profitability is the dominant factor shaping market perception of banking company value in the post-pandemic economic recovery era of 2022–2024.
The Effect of the Implementation of Green Accounting and Material Flow Cost Accounting on Company Profitability (in Manufacturing Sector Companies Listed on the Indonesia Stock Exchange) Dimas Nugroho; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1965

Abstract

This study examines the influence of Green Accounting (GA) and Material Flow Cost Accounting (MFCA) implementation on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The manufacturing sector faces significant pressure to balance competitiveness with growing environmental responsibility demands. Using a quantitative causal-associative approach with panel data from 35 purposively selected companies, this study employs Fixed Effect Model (FEM) regression via EViews 13. Profitability is measured by Return on Asset (ROA), while GA is measured through environmental cost disclosure index and PROPER score, and MFCA through Material Efficiency Ratio and waste reduction percentage. Results show that GA has a significant positive effect on ROA (β = 3.87; p = 0.012) and MFCA also has a significant positive effect (β = 0.29; p = 0.028). Simultaneously, both variables significantly affect profitability (F-prob = 0.000) with R² = 0.462. The findings confirm that environmentally responsible accounting practices are not merely regulatory burdens but strategic investments that enhance financial performance in the manufacturing sector.
The Effect of Return on Assets (ROA), Debt to Equity Ratio (DER), Asset Growth and Firm Size on Firm Value (Study on Telecommunications Sub-Sector Companies Listed on the Indonesia Stock Exchange Period 2020–2022) Jacob William Marriott; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1973

Abstract

This study investigates the effect of Return on Assets (ROA), Debt to Equity Ratio (DER), Asset Growth, and Firm Size on Firm Value (Price to Book Value/PBV) in 10 telecommunications sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2022 period. A quantitative causal associative approach was applied using secondary panel data from annual financial reports, yielding 30 observations via purposive sampling. Multiple linear regression with classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) was employed using IBM SPSS Statistics version 26. Simultaneous testing confirms that all four variables significantly affect PBV (F = 18.764; sig. = 0.000; R² = 0.672). Partially, ROA (β = 0.387; sig. = 0.000), Asset Growth (β = 0.215; sig. = 0.027), and Firm Size (β = 0.078; sig. = 0.003) each exert a positive and significant effect on PBV, while DER (β = −0.124; sig. = 0.129) has no significant effect. Grounded in Signalling Theory, these findings demonstrate that profitability, expansion capacity, and firm scale transmit stronger value signals to investors than leverage in the post-pandemic digital transformation era.
The Effect of Capital Structure and Liquidity on Profitability in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange Seveny Amellia Lingga; Lorina Siregar Sudjiman
Analitika: Journal of Economics, Management, and Business Vol. 1 No. 1 (2026): ANALITIKA
Publisher : Tahta Media Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55080/analitika.v1i1.1976

Abstract

This study aims to examine the effect of capital structure and liquidity on the profitability of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2020 to 2023. A quantitative approach was employed, using secondary data from the financial reports of 10 purposively selected companies. Data were analyzed through descriptive analysis, data testing, classical assumption tests, and hypothesis testing. Debt to Equity Ratio (DER) was used to measure capital structure, Current Ratio (CR) was employed to measure liquidity, and Return on Assets (ROA) served as the profitability indicator. The results reveal that DER has a negative yet insignificant effect on ROA. Similarly, CR shows a positive but insignificant influence on ROA. Simultaneously, neither capital structure nor liquidity was found to have a significant effect on profitability.

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