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Tuwuh Adhistyo Wijoyo

Jurnal Teknologi Pangan dan Ilmu Pertanian 2025 International Forum of Researchers and Lecturers

Banana blossoms are a part of banana plants (Musa paradisiaca) that are often underutilized and considered agricultural waste. However, banana blossoms have significant potential as an alternative food source with high nutritional value. This study aims to analyze the nutritional content of banana blossoms, develop optimal processing methods, and evaluate their economic potential. The methods used include laboratory experimental approaches for proximate analysis, organoleptic tests for sensory evaluation, and cost analysis calculations for economic assessment.The research findings indicate that banana blossoms contain high fiber (5.7 g/100g), moderate protein (1.6 g/100g), low fat (0.3 g/100g), and are rich in calcium (50 mg/100g), potassium (553 mg/100g), and antioxidants. The optimal processing method was a combination of initial boiling followed by stir-frying, which preserved 87% of the nutrients and produced the best sensory profile. Product development, including banana blossom floss, chips, and flour, demonstrated high consumer acceptance (>70%) with a profit margin ranging from 35-55%.This study concludes that banana blossoms have great potential as a sustainable alternative food source with high nutritional value and promising economic prospects. Utilizing banana blossoms can contribute to food security, the diversification of functional food products, and the empowerment of community-based economic development. Therefore, further efforts to enhance the utilization of banana blossoms should be encouraged to support the sustainability of the food and economic sectors.

Retno Eko Mardani; Geofani Milthree Saragih; Muhammad Khairul Imam

Discourse on Law and Society 2025 International Forum of Researchers and Lecturers

Economic globalization has profoundly reshaped the legal and social structures of indigenous communities, often intensifying conflicts between state law and indigenous law. These conflicts stem from divergent legal norms and the marginalization of indigenous rights within national development agendas. This study investigates the interaction between state law and indigenous law, with particular attention to the impact of globalization and its implications for indigenous rights. Employing a qualitative socio-legal approach, the research utilizes a case study of a specific indigenous community, supported by interviews with indigenous leaders and policymakers, as well as analysis of national and international legal documents. The interpretative method highlights the meaning embedded in legal interactions and the lived experiences of indigenous communities. Findings reveal persistent tensions between state law and indigenous traditions, yet demonstrate that legal pluralism provides a constructive framework for reconciliation. Recognition of indigenous law contributes to social justice and underscores the need for inclusive development policies that promote economic fairness. The study concludes that national legal reforms are essential to strengthen the integration of indigenous law into formal structures, thereby advancing a more equitable and culturally responsive legal system.

Beatricca Shinta Azzahra; Fatih Fuadi; Liya Ermawati

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the internal and external conditions of Kedai Kubo Kopi in Bandar Lampung using the SWOT approach and identify priority factors in marketing strategies to increase sales volume. A qualitative approach was used through interviews with owners, employees, and customers to obtain relevant data. The results of the SWOT analysis show that Kedai Kubo has strengths in high-quality manual brew coffee products, affordable prices, strategic location, friendly service, and attractive interior design. Its weaknesses include limited product variety, low profit margins, limited space during peak hours, dependence on digital promotions, and inadequate staff. Opportunities that can be utilized are the increasing public interest in quality coffee, potential collaboration with influencers, the growth of the coffee market in Indonesia, and the use of social media. The threats faced are competition from large coffee shops and franchises, fluctuations in raw material prices, changes in coffee consumption trends, and reputation risks due to inappropriate promotions. These findings indicate that Kedai Kubo Kopi needs to maximize existing strengths and opportunities, as well as overcome weaknesses and mitigate threats to increase sales volume effectively.  

Daud, Adolvina; Ahmad, Ibrahim; Ismail, Nurwita

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the universal concept of human rights as fundamental to all individuals. Human rights reflect dignity, equality, autonomy, and legal protection, and must be ensured by the state. Although broadly accepted, continuous education and public awareness—especially for marginalized groups—remain essential. In Gorontalo Province, the Ministry of Law and Human Rights’ Regional Office plays a pivotal role in responding to alleged human rights violations through its Community Communication Services Program, as regulated by Ministerial Regulation No. 23 of 2022. Using an empirical legal approach, the study gathers data through literature reviews, legal documents, and interviews with relevant stakeholders. Findings show that the Regional Office serves as a key constitutional institution promoting access to justice and upholding legal protections. Its activities include handling public complaints, forming investigative teams, and coordinating with law enforcement and legal aid bodies. Legal aid—both state-sponsored (pro deo) and volunteer-based (pro bono)—emerges as a crucial tool for promoting justice, especially for the underprivileged. The structured complaint mechanism under Ministerial Regulation No. 23 of 2022 strengthens the state’s role in ensuring equality before the law and fulfilling its constitutional obligations to protect human dignity and human rights.

Yosi Evelyn Tondang; Nabila Shaini Putri; Annisa Ananda; Syamsul Bahri

Jurnal Ilmuan Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

From past to present, masculinity has continuously shaped how men are expected to behave in society, especially in adolescence. The television series Adolescence highlights these expectations by portraying different male characters in their daily interactions, reflecting how masculinity operates in real life. This study aims to explore the types of masculinity displayed in the series based on R.W. Connell’s theory (2005), which classifies masculinity into hegemonic, complicit, subordinate, and marginalized types. The research applies a qualitative descriptive method to examine social realities through selected dialogues and scenes. The findings reveal that hegemonic masculinity (64%) is the most frequently represented form, where dominance, toughness, and emotional restraint are highlighted as masculine ideals. Subordinate masculinity (27%) follows, showing that expressions such as emotional openness or queerness are still viewed as less masculine. Marginalized masculinity (9%) appears in contexts involving race and class, while complicit masculinity (5%) is rarely shown, suggesting that most characters either fully embody or struggle against dominant norms. The data shows how the media continues to uphold hegemonic masculinity while only subtly acknowledging its alternatives, offering insight into the gender dynamics experienced by teenage boys today.  

Ang Riqko Suhendi; Mia Lasmi Wardiyah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effectiveness of murabahah financing distribution on net profit growth at Bank BJB Syariah Lippo Cikarang Branch Office (KCP). The method used in this study is a descriptive qualitative method with a case study approach. Data were obtained through in-depth interviews with internal bank parties, direct observation, and documentation of financial reports and murabahah financing data from previous years. The results of the study indicate that murabahah financing distribution at Bank BJB Syariah KCP Lippo Cikarang has a significant contribution to increasing net profit, especially because of the characteristics of murabahah which provides a fixed profit margin for the bank. However, financing effectiveness is also influenced by external factors such as macroeconomic conditions, people's purchasing power, and the bank's ability to analyze financing risks. Overall, the strategy of murabahah financing distribution that is right on target and good risk management has been proven to be able to increase bank profitability. This study is expected to be a reference for management in improving the quality of financing distribution and financial management based on sharia principles.

Zuhrinal M. Nawawi; Yusliani Yusliani

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This study uses a qualitative method with a case study approach to analyze the marketing strategy of the Cicil Emas (Gold Installment) product amid price fluctuations, as implemented by BSI KCP Kejuruan Muda. Cicil Emas is one of the flagship products of Islamic banks, offering great potential to fulfill the investment needs of Muslim communities. However, global gold price volatility poses a significant challenge in maintaining customer interest. This research aims to explore how marketing strategies are designed and applied in a dynamic market environment. Data were collected through in-depth interviews with marketing staff, direct observation, and internal documentation. The results reveal that BSI KCP Kejuruan Muda adopts adaptive marketing strategies through customer education, competitive margin offers, enhancement of digital services, and personalized approaches via Islamic finance communities. These strategies have proven effective in retaining customer loyalty and increasing the transaction volume of the Cicil Emas product despite price fluctuations. The study concludes that innovation and trust are essential in marketing Sharia-based products, particularly those that are highly sensitive to global market changes such as gold.    

Ismayani Ismayani

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

Penelitian ini bertujuan untuk mengetahui dan menganalisis penilaian rasio profitabilitas pada kinerja keuangan PT Unilever Indonesia Tbk selama periode 2021 hingga 2023. Metode penelitian yang digunakan adalah kuantitatif deskriptif dengan menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia yaitu laporan keuangan tahunan PT Unilever Indonesia Tbk. Analisis dilakukan dengan menggunakan rasio profitabilitas seperti Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), dan dan Earning per Share of Common Stock (EPS). Hasil penelitian menunjukkan bahwa GPM perusahaan konsisten di atas standar industri dan mencerminkan efisiensi produksi yang baik. Namun, NPM dan ROA menunjukkan tren penurunan dan berada di bawah standar industri, menunjukkan adanya tekanan pada laba bersih dan efisiensi penggunaa aset. ROE mengalami peningkatan signifikan yang berada di atas standar industri, menandakan efektivitas pengelolaan modal sendiri. Sementara itu, EPS mengalami penurunan sejalan dengan penurunan laba bersih. Secara keseluruhan, PT Unilever Indonesia Tbk menunjukkan kekuatan dalam efisiensi produksi dan pengelolaan ekuitas, namun menghadapi tantangan dalam mempertahankan laba bersih dan efektivitas aset. Penelitian ini merekomendasikan efisiensi biaya operasional, optimalisasi penggunaan aset, serta strategi penguatan ekuitas untuk memperbaiki kinerja keuangan di masa depan. This study aims to determine and analyze the assessment of profitability ratios on the financial performance of PT Unilever Indonesia Tbk during the period 2021 to 2023. The research method used is quantitative descriptive using secondary data obtained from the Indonesia Stock Exchange, namely the annual financial report of PT Unilever Indonesia Tbk. The analysis was carried out using profitability ratios such as Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Earning per Share of Common Stock (EPS). The results of the study show that the company's GPM is consistently above the industry standard and reflects good production efficiency. However, NPM and ROA show a downward trend and are below the industry standard, indicating pressure on net profit and asset use efficiency. ROE has increased significantly above the industry standard, indicating the effectiveness of equity management. Meanwhile, EPS has decreased in line with the decline in net profit. Overall, PT Unilever Indonesia Tbk shows strength in production efficiency and equity management, but faces challenges in maintaining net profit and asset effectiveness. This study recommends operational cost efficiency, optimization of asset utilization, and equity strengthening strategies to improve financial performance in the future.

Hilmy Awalu Faizien

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

This study aims to comprehensively examine the role of women in agricultural economic development through three main focuses: women's real contribution in agricultural economic activities, structural and socio-cultural barriers that limit their participation, and empowerment strategies to realize a more inclusive agricultural economy. The background of this research stems from the reality that although women play a significant role in various aspects of agricultural production and resource management, recognition of their contribution is still structurally and culturally limited. This research uses a descriptive qualitative method with a library research approach, which utilizes primary sources such as official government documents and reports of international institutions, as well as secondary sources in the form of relevant scientific literature. Data were collected through a systematic search of digital databases, then analyzed using content analysis techniques to identify key themes related to the roles, barriers and strategies for empowering women in the agricultural economy. The results show that women have concrete contributions in production activities, processing of agricultural products, and financial management of farm-based households. However, their participation is still hampered by patriarchal structures, limited access to resources (such as land, capital, and training), and social norms that tend to marginalize women's role in decision-making. Effective empowerment strategies include strengthening women's capacity through education and skills training, forming women's farmer groups, and advocating for policies that support gender equality in agricultural development. In conclusion, the role of women in the agricultural economy is not only relevant but also crucial in promoting food security and sustainable rural development. Therefore, the integration of gender perspectives in agricultural policy is an urgency that cannot be ignored.

Iqro’ Katsir; Romlah Abubakar Askar; Abdul Ghofur

This study departs from the mubadalah approach in interpreting hadiths related to gender relations from the perspective of Faqihuddin Abdul Qadir's thought. Through a literature review and descriptive-analytical analysis method, this research examines how mubadalah, as a hermeneutic method, can offer a fair, contextual, and equitable reading of religious texts. In Faqihuddin's view, mubadalah is based on the principles of reciprocity and mutual relations between men and women, rejecting both gender hegemony and subordination. This approach serves as a critical response to the patriarchal constructions in Islamic interpretations that have marginalized women. The findings indicate that mubadalah can bridge the gap between conservative textual approaches and radical liberal readings, and is relevant for realizing justice and gender equality in the lives of Muslims

Yata Mones, Anselmus; Maria Andika Feka

Sepakat : Jurnal Pastoral Kateketik 2025 Sekolah Tinggi Pastoral Tahasak Danum Pambelum Keuskupan Palangkaraya

Women continue to be victims of domestic violence, sexual harassment, and other forms of gender-based violence in various places. This research aims to deeply understand the synodality of the Church in shaping the congregation's understanding of gender. The meaning of synodality is closely related to the mission or service of the Church, which also involves women, thus requiring principles to further shape the understanding of gender from the perspective of Mulieris Dignitatem. The method used in this research is a qualitative descriptive method where the tools used for data collection are observation and interviews. The research results show that the community's understanding of gender is still limited to the equality of men and women. Understanding how to honor women as partners in God's creation and act like God in holiness has not yet been fully realized in real life. All congregants must comprehend gender understanding in the Church to prevent discrimination that can cause women to feel marginalized and perceive themselves as a weak, small, alienated, and useless group. However, on the contrary, women must always be taken into account, especially their role in responding to God's work of salvation. Synodality becomes a bridge to understanding gender and a key to further understanding gender in the perspective of Mulieris Dignitatem.

Fadillah, Galih; Deslinda, Gadis; Prastyo, Bagus

Jurnal Publikasi Ilmu Psikologi. 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Elderly in the Nurul Iman Islamic Boarding School for the Elderly often face emotional challenges such as feelings of marginalization, loss of purpose, difficulty accepting declining health, loss of a spouse or loved ones, and unpreparedness for death. If these feelings are continuously dwelled upon, they can lead to stress. The aim of this study is to describe the stress coping mechanisms of the elderly residing at the Nurul Iman Islamic Boarding School for the Elderly in Karanganyar. The research method used is qualitative with a phenomenological approach. The research location is at the Nurul Iman Islamic Boarding School for the Elderly in Karanganyar, located at Ngablak RT 01 RW 09, Papahan, Tasikmadu District, Karanganyar Regency. The subjects of this study are 3 individuals selected using purposive sampling technique. Data collection was conducted through interviews and observations. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results show that the elderly apply stress coping using emotion-focused coping. Furthermore, the subjects continue to strive to live their lives by accepting fate and being grateful for whatever happens. The subjects have formed new social groups at the Nurul Iman Islamic Boarding School for the Elderly in Karanganyar, engaging in activities such as religious study sessions, dhikr, and reading Iqro or the Quran. The conditions experienced by the subjects have enhanced their religiosity.

Elis Rumini; Chika Agustina

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Dumplings are many people's favorite food made from  flour with filling inside. Research conducted on chicken dumplings used bones as dumpling filling. Bones were not very well known in the culinary, with this research it is hoped that it will increase the selling value of  bones as well as increase the variety of dumpling menus. This research aims to determine the level of panelists' preferences based on five quality attributes, for appearance, color, texture, flavour and taste. Apart from that, it is also to find out recipe standards, business analysis, and the shelf life of dumplings. The method used was research and development with five expert panelists from lecturers and 20  panelists from students and consumers of Kedai Rest Area 12. The results of the organoleptic test assessment on average, stated that they liked it very much: appearance 72%, color 84%, texture 92%, flavour 88%, and taste 92%. The standard recipe was: 1kg chicken breast, 500g  bones, 150g eggs, 10g garlic, 25g sago flour, 15g salt, 5g sugar, 5g pepper, 10g mushroom stock, 10g oyster sauce, 10g sesame oil , 5g soy sauce, 50pcs wonton skin, and 10g flavoring. Fried bone chicken dumplings can be stored at room temperature (20-25°C) for one day, but before frying stored in the freezer at (-17)°C can last for more than one week. Calculation results the basic price/pax (50pcs) is IDR 71,000, while the selling price is IDR. 120,000. BEP will be achieved after selling 45 pax, margin targets of IDR. 5,000,000 then must sell 149 pax/month. Suggestions for future researchers are to create various sauces to complement fried dumplings.

Baiq Sulistyo Rini; Helminuddin Helminuddin; Fitriyana Fitriyana

International Journal of Information Engineering and Science 2025 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

Fisheries extension services play a strategic role in strengthening the capacity of fish farmers and accelerating the development of sustainable aquaculture businesses. The effectiveness of extension activities is strongly influenced by how fish farmers perceive the roles performed by fisheries extension workers. This study aims to analyze the level of fish farmers’ perceptions of the role of fisheries extension workers in developing aquaculture businesses in Loa Kulu District, Kutai Kartanegara Regency. In addition, this research examines the characteristics of fish farmers and analyzes the relationship between internal and external factors and the level of perception toward extension roles. This study employed a descriptive and correlational research design using both qualitative and quantitative approaches. A total of 42 respondents were selected from 719 fish farmers using the Slovin formula with a 15% margin of error and proportionate stratified random sampling across 10 villages. Data were collected through structured questionnaires using a Likert scale and analyzed using descriptive statistics and Spearman's rank correlation analysis. The results indicate that the overall perception of fish farmers toward the roles of fisheries extension workers—namely as educators, facilitators, motivators, innovators, advocates, organizers, and evaluators—falls within the high category. Among these roles, the organizer and facilitator roles received the highest perception scores. Internal factors such as age, income, and land area showed significant correlations with certain extension roles, particularly the roles of educator, motivator, and evaluator. External factors, including interaction with extension workers, interaction with traders, availability of market information, and access to aquaculture science and technology, were also significantly correlated with perception levels. These findings suggest that strengthening both socio-economic conditions and access to information and technology can enhance positive perceptions of extension services, ultimately contributing to more effective aquaculture development programs. The study highlights the importance of optimizing extension performance to sustain fish farmers’ productivity and welfare improvement.

Nur Fatimah Sutomo

This study aims to analyze in regard of women's social conditions in the film Holy Spiderdirected by Ali Abbasi. Using a descriptive qualitative approach based on Simone de Beauvoir's theory of women's position, Erving Goffman's theory of stigma, Michel Foucault's theory of power, and the sociology of literature approach, this research reveals how Holy Spiderrepresents gender inequality and the oppression of women within Iran's social structure. The characters Rahimi, a journalist, along with Somayeh and Soghra, who are sex workers, illustrate how women experience restricted mobility, violence, discrimination, and social marginalization. The findings show that the portrayal of women's social conditions in the film not only reflects the social realities in Iran but also highlights how power and social norms contribute to reinforcing injustice against women. Through this film, Abbasi presents the harsh reality faced by women living under a rigid patriarchal system that denies space for gender equality.

Pamuji Pamuji; Azmy Abdurrahman; Ahmad Jaelani; Al Anshor; Setiyorini Setiyorini +2 more

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This article explores a critical perspective on epistemology that has long been influenced by Western-centric biases, aiming to uncover its inherent discriminatory aspects. Employing a literature-based approach, the discussion centers on two primary concerns. First, the exclusionary nature of Western epistemology is inseparable from the ideals of modernity, which emphasize progress and innovation. These characteristics often marginalize alternative knowledge systems rooted in traditional or indigenous communities. Second, the discourse of development operates as a mechanism to perpetuate Western epistemological dominance, serving as a justification to reassert control over nations in the Global South or former colonies. The article concludes by emphasizing the importance of fostering a critical mindset among scholars, encouraging openness to diverse epistemological frameworks that reflect local contexts, without entirely dismissing the scientific traditions of the West.

Handika Anggit Pramudya; Rikza Fauzan; Ana Nurhasanah

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2025 CV. ALIM'SPUBLISHING

This study analyzes the representation of women in the national movement within high school history textbooks of the Merdeka Curriculum using the Discourse-Historical Approach (DHA) by Ruth Wodak. The findings reveal that women appear eight times less frequently than men, with their roles concentrated in education (30%), social organizations (25%), and health (20%), while political and military roles are minimal. Language analysis shows that active-strategic diction dominates descriptions of male figures (85%), whereas passive-emotional diction prevails for female figures (60-70%). The narrative structure applies the Great Men Theory, placing women as supplements to the main story. Visual representation marginalizes women through smaller photo sizes, peripheral placement, and domestic contexts. Ideological analysis confirms that patriarchal structures dominate all discourse production dimensions, with the state scoring 5/5 and women as subjects scoring only 1/5. The deconstruction score averages 2.2 out of 10, indicating a significant gap from the ideal inclusive representation. These findings demonstrate that despite the Merdeka Curriculum's inclusive aspirations, history textbooks continue to reproduce gender biases that marginalize women's historical contributions.

Wawan Mulyawan; Muhamad Lutfi

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to deconstruct the technocratic rationality underpinning social investment policies implemented in Bima Regency by critically illuminating the ideological co-optation of neoliberalism, which manifests through the language of modernity, productivity, and pseudo-empowerment. Within a structurally asymmetrical and historically marginalized context, the global paradigm of social investment has been adopted in an ahistorical and depoliticized manner, resulting in policy architectures that are both irrelevant and exclusionary. Employing a critical-qualitative approach with a deconstructive design rooted in post-structuralist epistemology, this research conceptualizes public policy as an ideological text that demands reinterpretation and recontextualization. Data were obtained through rigorous analysis of institutional and academic literature and interpreted using the framework of Critical Discourse Analysis (CDA). The findings reveal that social investment policies in Bima function not as instruments of structural transformation but rather as symbolic mechanisms of ideological co-optation, which conceal systemic inequality under the guise of bureaucratic performance metrics. The local state apparatus has lost its articulative capacity, subordinated to a global epistemology that is profoundly indifferent to local particularities. Terminologies such as “empowerment” and “human capacity” are reduced to administrative slogans devoid of redistributive justice. Consequently, the social investment paradigm has shifted the state's role from an agent of justice to a managerial entity of poverty normalizing exclusion and reinforcing the subordination of the subaltern populace.

Zahira, Nazhan; Binti Ahmad, Putri Afiqah; Febrina, Dwi; Dinata, Agfahmi; Hayati, Fitri

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to examine the contribution of zakat to socio-economic mobility during the leadership of the Prophet Muhammad SAW in Madinah, emphasizing its role not merely as a religious obligation but also as a strategic instrument for social transformation. Employing a qualitative method through literature review, this research explores historical accounts, Islamic economic literature, and academic sources related to zakat management. The findings reveal that zakat, when administered systematically and empowerment-oriented, effectively reduced social inequality, improved the living standards of marginalized communities, and promoted sustainable social mobility. The productive zakat model introduced by the Prophet SAW not only succeeded in establishing social justice in Madinan society but also laid the foundation for an economy based on communal solidarity. These results highlight the relevance of the Prophetic zakat model as an alternative solution for addressing contemporary socio-economic challenges, particularly in promoting equitable and sustainable development.

Dewi Ari Ani

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of financial performance on firm value in the manufacturing sector listed on the Indonesia Stock Exchange. Financial performance in this study is measured through four main indicators: Return on Equity (ROE), Return on Assets (ROA), Net Interest Margin (NIM), and Debt to Equity Ratio (DER). Meanwhile, firm value is determined using market-based financial ratios. The research method used is a quantitative approach with multiple linear regression analysis. The research data were obtained from publicly available financial reports of manufacturing companies with a total of 84 observations during the study period. This research model was designed to test the extent of influence of each financial performance indicator on variations in firm value. The analysis results show that ROE, ROA, NIM, and DER simultaneously have a significant effect on firm value. Partially, ROE and NIM are proven to have a significant positive impact, meaning that the higher the two ratios, the higher the firm value. Conversely, ROA and DER show a significant negative effect, indicating that an increase in these two variables actually decreases the firm value. These findings indicate different dynamics between financial indicators in influencing market perception. The coefficient of determination (R²) of 30.6% confirms that the variation in firm value can be explained by the four independent variables in the model, while the remainder is influenced by other external factors not included in the study. Therefore, the results of this study provide important insights for management and investors regarding the role of financial indicators in shaping firm value. Management can use these findings to evaluate financial strategies, while investors can use this information to strengthen the basis for investment decisions.