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72,210 articles from 658 journals · 2,111 citations tracked

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Ida Astina Laia; Natalia Kristiani Lase

Hidroponik : Jurnal Ilmu Pertanian Dan Teknologi Dalam Ilmu Tanaman 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Global food demand continues to increase, but over-farming without considering environmental sustainability has led to land degradation. This can result in decreased crop yields. However, this problem can be solved by applying environmentally friendly farming methods using beneficial microbiomes that can improve soil health and increase crop productivity. This research aims to explore the role of the soil microbiome in enhancing crop productivity and crop resilience to biotic and abiotic stresses and supporting soil health, which enables the use of eco-agricultural approaches to solve these problems. This research utilizes the literature review technique, which involves analyzing, summarizing, evaluating and synthesizing documents from various references. This method aims to improve our understanding of how microorganisms promote plant growth in degraded soils. The results show that soil microbes improve soil quality and control plant diseases. Crop production on marginal lands can be sustainably increased with the use of the microbiome. In addition, the microbiome helps sustainable agriculture by reducing our dependence on synthetic chemicals, reducing environmental pollution and supporting food security worldwide, and supporting food security worldwide.  

Maftuhin Agung Prasetia; Moch Iqbal Romadhan; Dicky Satria Ananta Haqq; Cholis Hidayati

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

This study aims to analyze the comparative financial performance of manufacturing companies in the livestock feed sub-sector in Indonesia, specifically PT Charoen Pokphand Indonesia Tbk, PT Japfa Comfeed Indonesia Tbk, and PT Malindo Feedmill Tbk, during the 2019-2023 period. The research employs a descriptive quantitative analysis method using annual financial report data published by each company. Financial ratios, such as profitability, liquidity, solvency, and operational efficiency ratios, are the primary indicators used to assess financial performance.The findings reveal significant differences in the financial performance of the three companies. PT Charoen Pokphand Indonesia Tbk demonstrates excellence in profitability ratios, with consistently high net profit margins, while PT Japfa Comfeed Indonesia Tbk excels in operational efficiency. On the other hand, PT Malindo Feedmill Tbk faces challenges in maintaining solvency ratio stability. External factors, such as fluctuations in raw material prices and domestic market dynamics, also influence each company's financial performance.This study provides valuable insights for stakeholders to understand the financial conditions of the livestock feed industry in Indonesia and serves as a reference for strategic decision-making to enhance competitiveness in the market.

Asep Sunandar

Manajemen Kreatif Jurnal (MAKREJU) 2025 Pusat Riset dan Inovasi Nasional

This study aims to determine and describe the financial performance of PT Sri Rejeki Isman Tbk from 2013 until 2019. The method used in this study was quantitative descriptive analysis using profitability ratio measurements which were then concluded by trend analysis. The data used in this study was secondary data with documentation studies obtained from the Indonesia Stock Exchange in the form of company financial statements from 2013 until 2019.The results of this study indicated that Net Profit Margin had a positive trend, so that the financial performance in the research year was in a good condition. Return on Assets had a negative trend, so that the financial performance in the year of the study was in an unfavorable condition. Return on Equity had a negative trend, so that the financial performance in the research year was not in a good condition  

Harianti Harianti; Aisyah Syahrir; Muhammad Arya Maulana; Nurhikma Nurhikma; Kasma Kasma

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2025 CV. ALIM'SPUBLISHING

This study aims to analyze the effect of the Debt to Equity Ratio (DER) on the Net Profit Margin (NPM) of PT Astra International Tbk, listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a descriptive quantitative approach using secondary data obtained from the company's annual financial reports. Data analysis techniques include descriptive analysis, Pearson correlation test, and simple linear regression. The results show a negative relationship between DER and NPM, with a correlation coefficient of -0.726, indicating that an increase in DER tends to be followed by a decrease in NPM. However, this relationship is not statistically significant, with a p-value of 0.483. Regression analysis results reveal that DER can only explain 52.7% of the variation in NPM, while the remaining percentage is influenced by other variables outside this research model. Therefore, although capital structure plays a role in influencing profitability, other factors such as operational efficiency and cost management also need to be considered to improve the company's financial performance.

Mariana Mariana; Martinus Budiantara

Jurnal Manajemen dan Ekonomi Bisnis 2025 Pusat Riset dan Inovasi Nasional

This study aims to examine the influence of dividend policy, investment decisions, company growth, and profitability on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2022. The company value is measured using the Price to Book Value (PBV) ratio, while the independent variables include dividend policy measured by the Dividend Payout Ratio (DPR), investment decisions using the Price Earnings Ratio (PER), company growth measured by asset growth, and profitability measured by the Net Profit Margin (NPM). This research utilizes a quantitative approach with multiple linear regression techniques to analyze secondary data obtained from the companies' annual financial reports. The findings indicate that dividend policy, investment decisions, company growth, and profitability simultaneously have a significant impact on the company's value. Partially, dividend policy, investment decisions, and company growth have a significant positive effect on company value, while profitability shows a more varied influence. These findings highlight the importance of company management in considering consistent dividend policies, strategic investment decisions, and effective profitability management to enhance company value and attract investors.

Heriyadi Heriyadi; R Agrosamdhyo; Iswahyuni Iswahyuni

International Journal of Islamic Religious Studies and Sharia 2025 International Forum of Researchers and Lecturers

This study focuses on the marketing strategy of the Murabahah bil Wakalah financing product at Bank Muamalat Indonesia KCU Denpasar, Badung Regency, Bali. Murabahah is a sales contract that states the acquisition price and the agreed profit margin, while wakalah is the delegation of purchasing goods on behalf of the first party. The study aims to examine the marketing strategy and customer interest in this financing product. The research method used is descriptive qualitative, with data collection techniques through interviews, observation, and triangulation, and data analysis techniques including data reduction, data presentation, and conclusion drawing. The results show that the marketing strategy includes several elements: product (iB Hijrah Multiguna Consumer Financing and iB Muamalat KPR), price (transparent and mutually agreed upon), place (strategic office location), promotion (social media, website, email marketing), people (professional staff), process (focused on customer satisfaction), and physical evidence (supportive physical elements). Customer interest is influenced by internal factors, trust, and a sense of security. The study's implications can serve as a reference for Bank Muamalat to increase the attractiveness of financing products to customers.

Yyunan Inan Octafi'istoh; Ridho Pamungkas; Jini Ajeng Novitasari

Proceeding of the International Conference on Electrical Engineering and Informatics 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Advances in information technology have encouraged government agencies to implement electronic-based systems to improve the effectiveness, efficiency, and transparency of services. The Community and Village Empowerment Service of Magetan Regency uses the Presence and Performance Application System Si Apik application to record the attendance of State Civil Apparatus as part of the E-Government program. This study aims to evaluate the usability of the Si Apik application using the System Usability Scale method to measure the level of user satisfaction. The research approach involves descriptive qualitative and quantitative methods, with data collection through observation, SUS questionnaires, and semi-structured interviews. The results showed an average SUS score of 52.59, which is in the marginal category, with a grade D and an "OK" rating. This score indicates that the system still has technical constraints, such as network connections and application errors, which affect ease of use. Recommendations for improvement include optimizing features, increasing system stability, and providing clearer technical guidance. This study provides strategic input for the Community and Village Empowerment Service of Magetan Regency in improving the quality of Si Apik application services.

Kristi Indriyani; Ewhidar Ewhidar; Shirley Wijaya

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

We used a few financial ratios in this study: the price-earning ratio (PER), net profit margin (NPM), debt-to-equity ratio (DER), current ratio (CR), and economic ratio (ER). Our goal is to gather actual data regarding changes in the financial performance of nickel companies listed on the BEI before and after the implementation of Permen No. 11 in 2019 regarding the export restrictions of nickel ore. This is a quantitative study that uses SPSS and the Paired T-test method. The financial accounts of nickel companies serve as a secondary data source for our investigation.

Okta Leyndra Putra Santoso; Averril Corina Singgih

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The prospects of Islamic banking in Indonesia, when viewed from the real sector, are quite positive. Because, the operationalization of Islamic education does not matter! interest, and the income comes from the retum for the harvest! for projects financed or margin financing the sale and purchase of goods. In this way, it can be ascertained, that theoretically Islamic banking is very interested in encouraging the progress of the nile sector. The most important thing for Islamic banking is that no matter how advanced and developed it is, it will never leave the real sector, because it is from this sector that banking activities emerge. Unlike the conventional banking system, the monetary sector has grown far away from the real sector of Inl. This is because, with interest, money has shifted from just a medium of exchange to a commodity. 

M. M Naeem; J. Selvam; F. Ahmad

Proceeding of the International Conferences on Engineering Sciences 2024 Asosiasi Riset Ilmu Teknik Indonesia

Pakistan is a developing country. Its transportation infrastructure mainly consists of road network. About 95% passengers and fright is transported using the road network. This high demand on road network is because of the unreliable railway system between the cities. Due to such high demand on road network the accident involvement risk of an individual is much high as compared to developed countries. This study uses a new modeling approach to estimate road safety risk for WTP.  A correlated random parameters Tobit model (heterogeneity-in-mean) is integrated with machine learning (Decision tree).  The decision tree categorizes higher-order interactions, while the model captures unobserved correlations and heterogeneity. The framework examines WTP determinants using a representative sample of 3178 road users from Pakistan. The model estimates WTP for different (fatal and severe injury) risk reductions to monetize road traffic crash costs. Results show maximum respondents are willing to support safety improvement policies. The model reveals significant WTP heterogeneity linked to perceptions of road safety and accident risk. Systematic preference heterogeneity emerges through higher-order interactions, offering insights into WTP relationships. Marginal effects highlight varying sensitivities to explanatory variables, quantifying their impact on WTP probability and magnitude. The framework provides two key contributions. It identifies public WTP determinants, emphasizing heterogeneous effects. It also helps in prioritization safety policies by understanding public sensitivity to WTP. The insights further emphasizing on the importance of road safety interventions to the specific socio-economic profiles of road users. This study offers a significant contribution to road safety improvement by providing valuable recommendations for policy makers. By integrating detailed socio-economic factors, it also addresses the urgent need for targeted traffic safety interventions in Pakistan. These findings are expected to aid policymakers and stakeholders in developing effective strategies to enhance road safety and reduce the accident involvement risk effectively.

Aisyah Aulia Putri

Proceeding of the International Conference on Social Sciences and Humanities Innovation 2024 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

This study investigates the public perception of local dialects and their implications for cultural identity. Local dialects serve as vital markers of regional identity and heritage, yet they often face stigma and marginalization in favor of standardized languages. Through a mixed-methods approach, including surveys and in-depth interviews, the research examines how individuals perceive various local dialects in terms of prestige, authenticity, and social value. The findings reveal a nuanced landscape of attitudes, where some respondents express pride in their local dialects as symbols of cultural heritage, while others associate them with negative stereotypes, which impacts their willingness to use these dialects in public settings. The study highlights the complex relationship between language, identity, and social dynamics, suggesting that fostering positive perceptions of local dialects can enhance cultural pride and community cohesion. Additionally, the research discusses the role of education and media in shaping perceptions of local dialects and emphasizes the need for initiatives that promote linguistic diversity. Ultimately, this research underscores the importance of recognizing and valuing linguistic diversity as a crucial component of cultural identity in an increasingly globalized world, advocating for the preservation and celebration of local dialects to strengthen community ties and cultural heritage.

Maria Martha; Andreas Rengga; Margaretha Yulianti

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to assess the financial performance of PT. Gudang Garam Tbk by using financial ratio analysis. The population of this study is the financial statements of PT. Gudang Garam Tbk for the years 2012 to 2021, while the sample is the balance sheet and profit and loss report for the 2012-2021 period. Data was collected using documentation techniques, and analyzed using financial ratio analysis, namely liquidity ratios (CR, QR, CAR), solvency ratio (DAR, DER), profitability ratios (NPM, ROA,ROE), and activity ratios (RTO, TATO). Findings of the study indicated that PT. Gudang Garam Tbk’s financial performance was generally poor. This is examined: 1). Each indicator’s findings are show in the liquidity ratio; the current ratio falls into the “good” category, while the quick ratio and the cash ratio fall into the “bad” category. 2). The ratio of assets to debt and the equity to debt are in the unfavorable group, according to the solvance ratio, which displays the outcomes of each indicator. 3). The profitability ratio displays the outcomes of each adverse indicator, including the net profit margin ratio, return on assets ratio, and return on equity ratio. 4). The acivity ratio show the results of each indicator, the accounts receivable turnover ratio is in the good category and the assets turnover ratio is in the bad category.  

Yustinus Rawi Dandono; Desika Andriani; Desika Andriani; Arizal Azhari; Vandra Angelica

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

to determine the partial and simultaneous effects of NPM, DER, and EPS on the stock prices of manufacturing firms in the food and beverage industry. For this quantitative research, secondary data sources were the Food and Beverage Department Manufacturing Companies' Financial Statements published in the IDX. Purposive sampling is the technique used for sampling. The t-test, F-test, and multiple linear analysis tests were used in this study's testing. The results of the partial study (t-test) showed that the stock prices of food and beverage manufacturing companies listed on the Indonesia Stock Exchange were positively and significantly impacted by NPM, DER, and EPS. It concurrently demonstrated that the stock prices of the Food and Beverage Manufacturing Companies listed on the IDX were positively and significantly impacted by NPM, DER, and EPS, either separately or in combination..

Gita Melinnia Sisiana; Febrian Febrian

Publikasi Para ahli Bahasa dan Sastra Inggris 2024 Asosiasi Periset Bahasa Sastra Indonesia

The film "Wicked," adapted from the novel by Gregory Maguire, offered a new perspective on the character Elphaba, who was known as the wicked witch in the classic story "The Wizard of Oz." This research aimed to explore how Elphaba's character challenged the negative stereotypes associated with her and highlighted the importance of representing complex characters in media. This study was descriptive in nature, employing a semiotic approach to analyze the signs and meanings contained within Elphaba's character, as well as the social critique implications that arose. The findings indicated that Elphaba was not merely perceived as a symbol of evil but also served as a representation of empowerment for marginalized individuals, reflecting the complexities of identity and the struggle against social stigma. Elphaba's character illustrated a journey of transformation from ostracism to self-acceptance, inspiring audiences to understand and appreciate diversity and the challenges faced by those considered different. The film invited viewers to reflect on how societal judgments were often based on physical appearance and encouraged them to celebrate differences. The implications of this social critique were significant, as they could foster empathy and positive change within society, as well as raise awareness of the importance of embracing individual uniqueness.  

Almira Siva Devina Wijarnako; Ellisa Noviana Dera; Wahyu Marginingtyas A.P; Endang Kartini Panggiarti

Jurnal Akuntan Publik 2024 International Forum of Researchers and Lecturers

In the era of globalization, companies face intense competition alongside the implementation of PSAK 22 (revised 2010) in Indonesia, particularly in the merger between PT Bentoel Internasional Investama, Tbk. and PT BAT Indonesia, Tbk. in 2010. Utilizing the purchase method according to PSAK 22, this research applies a qualitative approach with content analysis to compare the practices of business combination accounting before and after the adoption of IFRS. The research focuses on how well PT Bentoel Internasional Investama Tbk. adheres to accounting standards, especially PSAK 22 after IFRS adoption. The adoption of PSAK 22 and IFRS enhances transparency, limits potential earnings management, and improves the quality of financial reporting. Although there is an improvement in disclosing minority rights and non-controlling ownership, these aspects still require further attention. With its positive impact, this research demonstrates that the implementation of PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk. can enhance the company's effectiveness in facing competition. Highlighting the positive impact of implementing PSAK 22 and IFRS in PT Bentoel Internasional Investama, Tbk., the research reinforces transparency, integrity, and the quality of financial reporting related to business combinations. The company is expected to be more effective in dealing with competition by reducing opportunities for earnings management practices. Recommendations for further research include expanding the sample size and conducting comparative studies for a more comprehensive understanding.    

Kristi Indriyani; Ewhidar Ewhidar; Shirley Wijaya

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

We used a few financial ratios in this study: the price-earning ratio (PER), net profit margin (NPM), debt-to-equity ratio (DER), current ratio (CR), and economic ratio (ER). Our goal is to gather actual data regarding changes in the financial performance of nickel companies listed on the BEI before and after the implementation of Permen No. 11 in 2019 regarding the export restrictions of nickel ore. This is a quantitative study that uses SPSS and the Paired T-test method. The financial accounts of nickel companies serve as a secondary data source for our investigation.

Siri, Theodorus Asa; Sesfao, Marianus; Cornelis Usboko, Wilibrordus

Perigel: Jurnal Penyuluhan Masyarakat Indonesia 2024 Universitas 17 Agustus 1945 Semarang

Paulo Freire’s concept of liberal education is still not implemented in the world of education in developing countries. Educational actors still adhere to the banking system to oppress students. This study raises a social correlation between educators and students called school family kinship. The education curriculum needs to be used as an indicator of success in terms of the intelligence of the children. The curriculum has continued to transform since 1947 to 2022 but has not found its identity.  Now, the independent learning curriculum is intensively grounded, but there are gaps between regions and between socio-economic groups in terms of learning quality. The implementation of the independent learning curriculum is considered not to have a significant positive effect in the outermost and marginalized areas. Therefore, the old pattern called banking system of education is still used. Students are considered empty piggy banks that must be filled by the teacher. Teachers are still recognized as the all-knowing in knowledge that must be poured into the brains of students. As a result, students can only follow what is transferred by the teacher. This is the basis for the author to try to provide briefings to Catholic teachers and education personnel in Wini and Wekfau parishes regarding the implementation of an independent curriculum in Catholic Schools. This study uses qualitative methods with observation techniques carried out in coastal parishes (Wini) and in the mountains (Wekfau) in terms of geographical location to find out the similarity of perceptions of the independent curriculum. This study applies a qualitative method with observation techniques carried out in the coastal parish (Wini) and in the mountains (Wekfau) in terms of geographical location to find out the similarities in perceptions of the implementation of the independent curriculum in two different areas.

Salwa Nasyifa; Rahayu Ramadhani; Istifarizah Amanah

Pusat Publikasi Ilmu Manajemen 2024 Fakultas Ekonomi & Bisnis, Univ

This article discusses social entrepreneurship strategies in empowering marginalized women. Empowering marginalized women through social entrepreneurship is seen as a solution to address issues of gender inequality and poverty. Through a literature review, this research identifies various approaches and programs that have been implemented to enhance women's skills and knowledge, as well as their impact on their well-being. The results indicate that social entrepreneurship can increase economic independence and strengthen women's positions in society. This research concludes that support from various parties, including the government and private institutions, is crucial for the implementation of these strategies.

Ignatius Edward Revalyno; Muhammad Yasin

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the market power of the company PT. Hexa Karya Utama uses the Lerner Index as a measuring tool. The Lerner Index is an indicator that describes a company's ability to set prices above marginal costs, which reflects monopoly power and market power. In the context of the timber industry, where competition is increasingly fierce, understanding market forces is crucial for effective business strategies. The analysis results show that PT. Hexa Karya Utama has a significant Lerner Index value, which indicates quite good market strength.

Diva Damai Maharani; Lea Berliana Jeni Salih; Yulita Alfonsia; Ataina Rusdya Fauziyah

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2024 Pusat Riset dan Inovasi Nasional

This study aims to analyze the financial performance of four major banks in Indonesia, namely PT Bank Central Asia (BCA), PT Bank Negara Indonesia (BNI), PT Bank Mega, and PT Bank Rakyat Indonesia (BRI), during the period 2019–2023. The analysis was conducted using financial ratios that include liquidity (current ratio, quick ratio), profitability (return on assets, return on equity), solvency (debt to equity ratio, debt to total asset ratio), efficiency (net interest margin), and market ratio (price to earnings ratio, dividend yield). This study uses a descriptive qualitative method with secondary data obtained from annual financial reports. The results of the study show significant differences in financial management among the banks analyzed. Bank BNI stands out in terms of liquidity, while Bank BRI excels in profitability and asset efficiency. Bank BCA shows good financial stability, while Bank Mega dominates in market attractiveness and dividend policy. However, each bank also faces challenges, such as low asset efficiency at Bank BNI, performance fluctuations at Bank BRI, and challenges in increasing profitability at Bank BCA.