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Pengaruh Return on Equity, Komite Audit, dan Debt to Asset Ratio terhadap Nilai Perusahaan : Studi Empiris Perusahaan Sektor Perbankan yang Terdaftar di BEI Tahun 2020-2023
Rizky Mulasaputra
; M. Muhayin A Sidik
; Sri Astuti
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 3
, No 1
(2026)
This study investigates the influence of Return on Equity (ROE), the Audit Committee, and the Debt to Asset Ratio (DAR) on firm value in banking companies listed on the Indonesia Stock Exchange for the 2020–2023 period. Firm value is measured using Price to Book Value (PBV). The research is driven by a decline in firm value within the banking sector, which has the potential to affect investor confidence and investment decisions. A quantitative research design is applied, utilizing secondary data...
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Analisis Faktor-Faktor yang Mempengaruhi Penggunaan SAK EMKM ada UMKM Dibidang Asosiasi Pengusaha Indonesia DPP Lampung
Tria Restiani
; Sri Astuti
; Arif Makhsun
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 3
, No 1
(2026)
Micro, Small, and Medium-Sized Enterprises (MSMEs) are critical to the Indonesian economy because they provide jobs and boost the local economy. However, MSMEs continue to disregard the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). With assistance from the Lampung Provincial Leadership Council (DPP) of the Indonesian Employers Association (APINDO), this study aims to investigate the factors influencing the use of SAK EMKM in MSMEs. SAK EMKM socialization, busin...
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Pengaruh Financial Knowledge, Financial Self-Efficacy dan Financial Attitude terhadap Keputusan Penganggaran Modal: Studi Kasus UMKM di Bandar Lampung
Alya Febbyyana Basuki
; Irawan Irawan
; Sri Astuti
Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Vol 2
, No 6
(2025)
Presently, several micro, little, and medium firms (MSMEs) encounter more intricate difficulties in financial management, particularly concerning efficient capital planning and allocation. Numerous business proprietors continue to struggle with the effective management of financial resources due to insufficient financial knowledge regarding principles, a lack of confidence in resource management, an unsupportive financial attitude, or reliance on misconceptions about finance. This study aims t...
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Pengaruh Leverage, Likuiditas, dan Pertumbuhan Penjualan terhadap Profitabilitas pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia (Periode 2021 – 2024)
Dian Lestari
; Arif Makhsun
; Sri Astuti
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 2
, No 4
(2025)
This research aims to analyze the effect of leverage, liquidity, and sales growth on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study used a purposive sampling method with 69 companies and 276 observation data. The data were analyzed using multiple linear regression through SPSS version 26 after classical assumption tests. The results show that leverage (Debt to Equity Ratio) has a negative effect on profitability, w...
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Influence of Service Quality, Brand Image and Customer Relationship Management (CRM) on Customer Loyalty
Sri Astuti
; R A Marlien
Proceeding of the International Conference on Management, Entrepreneurship, and Business
Vol 1
, No 2
(2024)
This research aims to determine the influence of service quality, brand image, and customer relationship management on customer loyalty. The sampling technique used by the researcher was purposive sampling. The population in this study was all 105 cooperative customers, respondents with data analysis using multiple regression. Findings in this research. `Service quality and CRM have a positive and significant effect on customer loyalty where the dominant influence is service quality. Brand Image...
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The Role of E-Commerce in Improving the Economic Walfare of Society in the Digital Age
Sri Astuti
; Nova Ayu Maharany
; Ahmad Raihan Wildan
; Ammar Firmansyah
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 1
, No 3
(2024)
Indonesia as one of the developing countries that Pancasila economic system must utilize new digital technologies to improve its economy, improve its economiy. This research aims to understand the role of e-commerce in improving people’s walfare in the digital era. It explores how the digital economy has impacted the growth of online commerce businesses in Indonesia over the past five years and examines the digital strategies adopted by e-commerce companies to improve operational efficienc...
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Pentingnya Penerapan Digital Marketing Dalam Proses Memajukan UMKM Di Daerah Jakarta Selatan
Sri Astuti
; Bela Hemalia Putri
; Firli Agustini
; Indratni Khair
Jurnal Hasil Kegiatan Bersama Masyarakat
Vol 2
, No 4
(2024)
In an increasingly advanced world, technology can be realized by micro, small and medium business entities (MSMEs). One of the marketing media that is currently in great demand by MSMEs to support sales and promotions is digital marketing. This progress is considered very useful as a business marketing strategy which is also carried out by MSMEs. Use of e-business, e-commerce and social media to support MSMEs in the areas of promotion, marketing and sales. The purpose of this research is to iden...
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Peran Perlindungan Hukum Terhadap Pasar di Era Liberalisasi Perdagangan di Indonesia
Ratu Habibah
; Sri Astuti
; Hilman Haetami
; Abu Bakar
; Fitri Raya
Jurnal Riset dan Publikasi Ilmu Ekonomi
Vol 1
, No 6
(2023)
Investing in economic development is an important aspect because investment is one of the driving forces in the process of strengthening a country's economy. Several countries have made efforts to increase investment within the framework of their economic policies, as one way to encourage the process of strengthening the economy (Jati, 2012). Over the last decade, investment has not only become an important need for a country to advance its economic development but is also the most important mea...
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