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Analytics

Lelia Astriani; Retno Indah Hernawati

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research seeks to examine the impact of liquidity, Net Interest Margin (NIM), and capital structure on the profitability of banking companies traded on the Indonesia Stock Exchange during the years 2022–2024. The method of research employed is quantitative, utilizing multiple linear regression approach derived from secondary information found in company financial reports. The research sample consisted of 24 banking firms consisting of a total of 70 data points. The findings of the analysis indicate that Net Interest Margin has a meaningful and positive impact on profitability, while liquidity and capital structure do not produce a notable impact. These results suggest that the efficiency of managing productive assets and net interest income are the main factors in increasing bank profitability, while liquidity management and capital composition have not contributed significantly to profit growth. This study has important implications for bank management to optimize NIM as the main strategy for improving financial performance, as well as for regulators and stakeholders in conducting evaluations and decision-making. This study also suggests expanding the variables and research period in the to acquire a more thorough insight into the factors that affect the profitability of banking companies.

Erista Marpaung; Listiorini Listiorini

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to analyze the effect of profit growth, liquidity, and Leverage on profit quality with company size as a moderation variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. This research is based on the importance of profit quality as an indicator of real financial performance, as well as the phenomenon of profit management practices that can reduce the quality of financial information. The research method used was quantitative with a causal and associative approach, using secondary data from the financial statements of 65 manufacturing companies over five years. Data analysis techniques include multiple linear regression analysis and moderated regression analysis (MRA) with the help of SPSS software. The results show that profit growth, liquidity, and Leverage have a significant negative effect on the quality of profit. This indicates that the increase in these three variables tends to decrease the quality of profits, which is likely due to profit management practices to maintain the company's financial image. In addition, company size is not able to moderate the relationship between profit growth, liquidity, and Leverage to profit quality. These findings imply that the scale of the company does not affect the strength of the relationship between these variables and the quality of profits. This research makes a theoretical contribution in enriching the accounting literature regarding the factors that affect the quality of profits and the role of company size. Practically, the results of the research can be a reference for company management and investors in improving the transparency and quality of financial reporting.

Reyza Hatipah Puspitasari; Sri Wahyuni Jamal; Fenty Fauziah

Jurnal Riset Rumpun Ilmu Ekonomi 2025 Lembaga Pengembangan Kinerja Dosen

This research examines the effect of current ratio and company size on profit growth in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2015 to 2023. All companies in this sub-sector are the research population, with sample selection using purposive techniques based on certain criteria. A total of 72 observation data were analyzed using a quantitative approach through multiple linear regression. Data were obtained from the annual financial reports that have been officially published. The results of the analysis show that the current ratio does not have a significant effect on profit growth, indicating that the level of liquidity does not always contribute directly to profitability. On the other hand, company size has a significant effect, indicating that a larger operational scale and the availability of adequate resources have a positive impact on profit performance. These findings are expected to be a reference in making corporate financial decisions and considerations for further research in the field of corporate finance.

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.

Eka Fuji Lestari; Wahyumi Ekawanti

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of the pharmaceutical industry in Indonesia presents both an opportunity and a challenge in increasing company value amidst the dynamics of an increasingly digital and competitive capital market. This phenomenon demonstrates that strong operational performance does not always translate into high market value, making it crucial to identify internal factors that influence company value, particularly in the pharmaceutical subsector, which plays a strategic role in Indonesia.This research aims to analyze the effect of Working Capital Turnover, Cash Turnover, Liquidity, and Profit Growth on Company Value in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The research method used was quantitative with an explanatory approach. The sampling technique used total sampling, with a sample size of 10 companies. Secondary data, in the form of financial statements, were analyzed using multiple linear regression analysis.The results indicate that only Cash Turnover significantly impacts company value, with a negative effect, while Working Capital Turnover, Liquidity, and Profit Growth do not. These findings suggest that efficient working capital management and consistent profit growth play a crucial role in increasing the value of pharmaceutical companies. This research is expected to be a reference for management in strategic decision making and for academics for further research.  

Salim Salamah Majdi; Pranoto Effendi; Asgaft Asy Syad Rasyid

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Sharia financing is a key instrument that Islamic banks must promote in channeling third-party funds. This aligns with the basic principles of Islamic banking, which emphasize fairness, partnership, and business sustainability. Therefore, it is crucial to examine how various Islamic financing schemes impact Islamic bank profitability. This study focuses on Bank Mega Syariah, using secondary data sourced from quarterly financial reports for the period 2017 to 2024. The financing variables analyzed include musyarakah, mudharabah, murabahah, and ijarah, while profitability is measured using relevant financial performance indicators. The analysis method used is a quantitative approach using regression techniques to examine the effect of each type of financing on bank profitability. The results show that musyarakah, mudharabah, and murabahah-based financing have a positive and significant impact on profitability, meaning that the higher the distribution of these three types of financing, the greater their contribution to increasing bank profits. These findings indicate that the business partnership model, profit-sharing system, and profit margin stipulated in the murabahah contract significantly contribute to maintaining profit growth. Conversely, ijarah financing did not significantly impact profitability. This may be due to the characteristics of ijarah, which tends to be oriented towards fixed assets or leases, resulting in a relatively limited contribution to increasing short-term profits. Overall, this study provides important implications for Islamic bank management to further optimize the proportion of musyarakah, mudharabah, and murabahah financing as a strategy to boost financial performance and maintain business continuity amidst the competitive Islamic banking industry.

Novitasari, Nindy Irja; Zaman, Badrus; Widiati, Hestin Sri

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

The purpose of this study is to identify the variables that affect profit growth.  Profit growth is the study's dependent variable, and premium income, claim payments, risk-based capital, and investment returns are its independent variables.  Information was gathered from insurance firms that were listed between 2019 and 2023 on the Indonesia Stock Exchange.  Ten businesses that satisfied specific requirements made up the study's sample.  To get a complete picture of the link between one variable and another, multiple linear regression analysis was employed as the study approach, with a 5% confidence level.  The factors Premium Income, Claim Payments, Risk-Based Capital, and Investment Returns all had a somewhat significant impact on Profit Growth, according to the partial test results. The factors Premium Income, Claim Payments, Risk-Based Capital, and Investment Returns all had a substantial impact on Profit Growth at the same time, according to the results of the simultaneous test.  It is anticipated that other businesses listed on the BEI will use the study's findings as a guide to focus more on financial ratios in order to boost their profits.

Annisya Uzzaqia H; Mahatma Kufepaksi

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to analyze the influence of dividend policy, capital structure, and investment opportunity set on firm value in the technology sector industry (A Study of Technology Sector Companies Listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022). This study uses a quantitative approach with secondary data. The population of this study consists of companies operating in the technology industry that have gone public and are listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The data collection method used is secondary data. The secondary data collection method was obtained from data available at the Indonesia Stock Exchange (IDX). The data processing techniques used in this study involved secondary data analysis conducted by the researcher with the assistance of E-Views 9 software. The results of this study indicate that dividend policy has a positive and significant effect on firm value, suggesting that investors in the technology sector still view dividends as a signal of financial stability. Capital structure has a positive and significant effect on firm value, indicating that optimal debt usage can enhance competitiveness and growth in the technology sector. Investment opportunities also have a positive and significant impact on firm value, as companies with high investment prospects are more attractive to investors and experience increased stock prices. Dividend policy, capital structure, and investment opportunities simultaneously have a significant impact on firm value, with firm size and profit growth as control variables that also strengthen this relationship.

Nisa Indri Yani; Ashari Sofyaun; Matyani

Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

The purpose of the study is to determine the position of financial ratios in forming profit growth in chemical sub-sector companies during 2019-2023 listed on the Indonesia Stock Exchange. This research approach uses secondary data types in the form of financial and annual reports. The findings of the partial research results Current Ratio and Total Assets Turnover does not affect profit growth, on the other hand the Debt To Equity Ratio and Net Profit Margin successfully influenced profit growth positively.  

Fahmi Irfanulloh; Mia Lasmi Wardiah

Jurnal Bisnis Inovatif dan Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effectiveness of murabahah financing distribution on net profit growth at Bank BJB Syariah KCP Lippo Cikarang. The background of the study is based on the importance of murabahah financing as one of the main products of Islamic banks in supporting profit growth, as well as the need to ensure that the distribution of financing runs effectively and has a positive impact on the bank's financial performance. This study uses a qualitative method with a case study approach, where data is collected through in-depth interviews and internal bank documentation. The results of the study indicate that the distribution of murabahah financing at Bank BJB Syariah KCP Lippo Cikarang has been running effectively, marked by a consistent increase in net profit during the study period. This finding indicates that optimizing the murabahah financing distribution process can be an important strategy in increasing the profitability of Islamic banks. The implication of this study is the need to strengthen the financing monitoring and evaluation system so that the effectiveness of distribution is maintained and is able to provide maximum contribution to the growth of the bank's net profit.

Nurul Ghefira; Dalizanolo Hulu

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate the financial performance of PT Jasa Marga (Persero) Tbk during the period 2021 to 2024 in an effort to assess the effectiveness of financial management within the infrastructure sector. The main focus of the study is to determine whether there has been an improvement in financial performance based on relevant financial indicators. The analysis was conducted using a descriptive quantitative approach based on the company’s published annual financial statements. The results indicate that, in general, PT Jasa Marga has experienced a significant improvement in financial performance over the past four years. This is reflected in improved liquidity, solvency, profitability, and activity ratios. The increase in toll revenue, as the company’s main source of income, along with profit growth and operational efficiency, serve as key indicators of the success of management strategies in addressing post-pandemic challenges and expanding national toll road projects. Additionally, improved debt management is evidenced by the declining leverage ratios year after year. These findings support the hypothesis that there has been an improvement in financial performance during the observation period.

Feberwin Telaumbanua; Ardianus Lau; Geoger F Sitorus; Faliza Fasya

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of financial ratios on changes in net income in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The variables examined include CR, QR, ROA, ROE, DER, and TAT. The method used is multiple linear regression with classical assumption tests. The results indicate that ROA, ROE, and TAT have a significant positive effect, while DER has a significant negative effect on changes in net profit. CR and QR do not have a partial effect. Simultaneously, all variables have a significant effect with an R² of 68.1%. These findings emphasize the importance of efficiency and profitability in driving profit growth.

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.

Septri Anisa

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Batik Tanah Liek is one form of Minangkabau cultural heritage that has a unique coloring process that uses natural materials in the form of clay. This study aims to analyze the business planning of Batik Tanah Liek from two main aspects, namely marketing and finance. The method used is a descriptive approach with secondary data and a five-year financial projection simulation. The marketing strategy is focused on cost-based pricing and digital promotion through social media, participation in cultural events, and partnerships with local business actors. Financial analysis includes profit and loss projections, cash flow, and break-even point (BEP) analysis. The results show that the strategy developed is able to provide significant profit growth potential and healthy cash flow. These findings indicate that Batik Tanah Liek has the potential to develop as a competitive and sustainable local fashion brand.

Budi Susanto; Alamsyah Alamsyah; Hafidz Hanafiah

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

This research is motivated by the problem of marketing performance at PT. TPC is seen from the innovation of the K3 Atunas buoy product. Then implement product innovation and online sales to improve PT's marketing performance. TPC. The aim of this research is to find out how strong the influence of product innovation is on marketing performance. The marketing performance variable (Y) consists of three indicators, namely sales growth (Y1), profit growth (Y2), and customer growth (Y3). Meanwhile, the product innovation variable (X) consists of three indicators, namely line expansion (X1), new products (X2), and competing products (X3). From the resulting data it can be concluded that the product innovation variable (X) influences marketing performance (Y) in a significantly positive way. Where the dominant indicator is the line expansion indicator (X1) which is strongly correlated with the sales indicator (Y1) of rX1.1Y1 = 0.481. Product innovation influences marketing performance with a value of r2 = 0.287 or 28.7%. Meanwhile, the remaining 71.3% was influenced by other variables not examined in this research.

Sintiani Jerahu; Yusram Adi; Andi Herman Tellu

Jurnal Manajemen dan Ekonomi Bisnis 2025 Pusat Riset dan Inovasi Nasional

This study aims to determine whether CR, DER, and ROA affect changes in profit. The data obtained using the quantitative descriptive method with the criteria (1) Consumer Goods Industry Companies listed on the Indonesia Stock Exchange and consistently exist during the 2019-2023 research period, (2) Consumer Goods Industry Companies that provide financial report data during the 2019-2023 research period and consumer goods industry companies do not generate negative profits. The results of the analysis show that the data used in this study meet the classical assumptions, which include: no symptoms of multicollinearity, autocorrelation, no symptoms of heteroscedasticity, and normally distributed data. From the results of the regression analysis shows that the most influential on the independent variable of profit growth is the profitability ratio. With the results shown that the profitability ratio has a positive and significant effect on profit growth.