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Puspa Dwi Banowati; Umi Nadhiroh; Ririn Wahyu Arida

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to explain and test the hypotheses regarding the effect of Profit Growth, Capital Structure, and Liquidity Ratio on Earnings Quality. A quantitative approach with an associative method was employed to examine the influence of Profit Growth, Capital Structure, and Liquidity Ratio on Earnings Quality at PT BFI Finance Indonesia Tbk during the 2016–2023 period. The data analyzed are secondary data obtained from financial statements and earnings quality records listed on the Indonesia Stock Exchange. The analysis was conducted using multiple linear regression with both partial and simultaneous hypothesis testing. The partial analysis results indicate that Profit Growth has a negative and significant effect, Capital Structure has a negative and insignificant effect, while Liquidity Ratio has a positive and insignificant effect on Earnings Quality. Simultaneously, the three variables were found to have a significant effect on Earnings Quality. The contribution of Profit Growth, Capital Structure, and Liquidity Ratio to Earnings Quality is 60.7%, while the remaining 39.3% is influenced by other variables not included in this study.

Renanda Dikfa Aristiani; Karari Budi Prasasti; Indah Yuni Astuti

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the influence of firm size, profitability, and liquidity on the capital structure of PT Krakatau Steel Tbk during the 2017–2024 period. The independent variables in this study consist of firm size, measured by the natural logarithm of total assets (Ln Total Assets), profitability measured by Return on Equity (ROE), and liquidity measured by the Current Ratio (CR). The dependent variable is capital structure, proxied by the Debt to Equity Ratio (DER). A quantitative approach was employed, utilizing multiple linear regression analysis to test the hypotheses. The data used were secondary in nature, comprising quarterly financial statements of PT Krakatau Steel Tbk obtained from the Indonesia Stock Exchange (IDX) and other official sources. The empirical findings reveal that, partially, firm size has a negative and statistically significant effect on capital structure. This suggests that larger firms tend to rely less on debt financing. Profitability exerts a positive and significant influence on capital structure, indicating that more profitable companies are more likely to use debt to finance their operations. Conversely, liquidity exhibits a negative yet statistically insignificant impact on capital structure, implying that liquidity does not have a substantial effect on the company's capital structure decisions. Simultaneously, the three independent variables collectively have a significant effect on capital structure. The model’s coefficient of determination (R²) indicates that 26.7% of the variation in capital structure can be explained by the independent variables, while the remaining 73.3% is attributable to other factors not included in this study. These findings contribute to the understanding of financial decision-making within capital-intensive industries.

Kiki Septia Ihwan; Alifa Ilmi; Muhammad Agung Purnama; Yuni Astuti Tri Tartiani

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy by creating jobs and fostering local economic growth. However, MSMEs, especially in the culinary sector, often face challenges in managing finances, including accurately calculating the Cost of Goods Manufactured (COGM). COGM, which includes raw materials, labor, and overhead costs, is essential for setting appropriate prices and maintaining profitability. Miscalculations can lead to inaccurate pricing, impacting competitiveness and profit margins. This study analyzes COGM calculations at U&Mie, a culinary MSME known for its chili oil chicken noodles, to understand its pricing strategy. Findings from this research and prior studies by Harefa and Purwanto reveal that the full-costing method provides consistent results, highlighting the need for comprehensive COGM calculations to avoid overlooking variables that could affect pricing. This study aims to offer guidance for MSMEs in managing production costs and setting prices effectively, enhancing their market competitiveness.

Resqianti Resqianti; Nurmega Nurmega; Johanis Padang

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the financial performance pf Pt. Asia Sejahtera Mina Tbk. Using two ratios, namely likuidity and profitability, this study uses a quantitative descriptive method using secondary data analysis in the form of financial reports for the period 2019-2023. Research findings based on likuidity ratio analysis show that the current ratio, quick ratio, and cash ratio are used by researchers to determine whether the company’s likuidity threshold in 2019-2023 fluctuates. And based on the relative profitability analysis, it shows that return on infestment and return on equity also fluctuate  

Adinda Wulansari; Ayu Fitrianingtyas; Cindy Luthfiana Ganie; Dwi Intan Sari; Fina Widia Wulansari +1 more

Jurnal Penelitian Manajemen dan Inovasi Riset 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine and analyze the feasibility of an Organic Banana Chips House business using business feasibility measurement aspects, namely legal aspects, market aspects, finance, engineering/operations, management, economics and social. Apart from using these aspects, measuring business feasibility also uses the Net Benefit Cost Ratio (BCR). This research uses a qualitative method with a case study approach and the data source used is the primary data source in the form of interviews with the owner of the Rumah Organik Banana Chips business. Based on the business feasibility analysis using BCR at Rumah Organic Banana Chips, a measurement result of 0.95 was obtained, which means this business is categorized as a business worth maintaining in accordance with Faradiba & Musmulyadi (2020) which states that if BCR>0 then the business is worth maintaining

Resty Wahyu Ramadhani; Putri Apria Ningsih; Victor Diwantara

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In managing family management, the one who acts as the manager is usually the housewife. To be able to manage family finances professionally. Research with the title: "Family Economic Management After the Increase in Prices of Basic Materials (Case Study of Housewives in Betung Bedarah Timur Village, Tebo Ilir District). This research uses qualitative research methods. The types and sources of data needed are primary data and secondary data. With 9 informants who were interviewed, namely housewives. The research results show that housewives' understanding of family economic management is very simple. The absence of a housewife regulates the family economy after the increase in prices of basic commodities. There are no income posts and expenditure posts, and expenses often exceed income. There is no influence of internalization on family financial management. And the impact of rising prices of basic commodities has a big impact on housewives' purchasing power.  

Sofia Dewi Anggraini; Nersiwad Nersiwad; Yuliasnita Verlandes

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of financial management was pioneered by the behavior of a person in the decision-making process. Financial management must lead to responsible financial behavior so that all finances for both individuals and families can be managed properly. Early financial planning will help a person to realize his life goals. A student is an age at the stage of self-development to establish attitudes and lifestyle behaviors and be able to carry out good financial planning by understanding financial literacy correctly. This research was conducted by distributing questionnaires via Google form to students at SMKN 1 Jetis who met the research criteria, namely ages 16-18 years. The research sample was 1256 students using a purposive sampling technique, so that 93 respondents were needed. The data analysis technique uses multiple linear regression data analysis with the help of SPSS 25. The results show that the financial literacy variable has a positive and significant influence on financial management behavior, lifestyle has a positive and significant influence on financial management behavior, and financial literacy and lifestyle variables simultaneously influence the behavior of financial management.

Hermin Andi Magga; Roswiyanti Roswiyanti

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Aims to determine the effect of financial literacy (X) on the financial management of millennial generation workers (Y) at the Makassar city Construction Services Office using descriptive quantitative methods. The source of the data used is primary data obtained through a questionnaire with a population of respondents, namely millennial generation workers at the Makassar city Construction Services Office. While secondary data is from previous research journals. Data analysis used is hypothesis testing, correlation test and simple linear regression test using SPSS. The results of the study show that the financial literacy variable has no effect on the financial management of millennial generation workers.