Jurnal Equilibrium Manajemen Fakultas Ekonomi Universitas Panca Bhakti

Profitability Ratio Analysis at PT Astra Agro Lestari Tbk for the Period 2020–2024

Suardi Satel — 2025-05-26

The profitability ratio is a measure of a company's success based on the efficiency of its capital usage. To calculate a company's profitability, financial reports are needed at a specific time. The profitability ratio is necessary to determine the company's ability to generate profits. This research on PT Astra Agro Lestari Tbk pada periode 2020-2024. In this study, the author used a quantitative descriptive research method. The data and sources of data used in this study are secondary data obtained from the official website of PT Astra Agro Lestari Tbk. The quantitative method used in this study is the calculation of gross profit margin, net profit margin, return on assets (ROA), and return on equity (ROE). The results of the analysis show that the gross profit margin, net profit margin, ROA, and ROE are calculated as follows: The analysis of the company’s financial performance over the past five years (2020–2024) highlights significant fluctuations in gross profit margin, net profit margin, ROA, and ROE. The gross profit margin increased from 1.75% in 2020 to 25.26% in 2021, but then decreased significantly in subsequent years before rising again to 27.38% in 2024. The net profit margin and ROA also exhibited an up-and-down trend. The net profit margin reached its lowest point at 2.26% in 2024, while ROA peaked at 6.02% in 2022 before declining. ROE initially declined, then rose to 6.68% in 2023 before declining again.

The Influence of Influencer Marketing on Purchase Decisions of Geoff Max Shoes in Pontianak City with Customer Perceived Value as a Mediating Variable

Ilpan — 2025-05-26

This study aims to analyze the influence of Influencer Marketing on purchasing decisions of Geoff Max shoes in Pontianak City with Customer Perceived Value as a mediating variable. Using an associative quantitative method with purposive sampling, this study involved 100 respondents and was analyzed through SEM-PLS 3.0 using SmartPLS. The results show that Influencer Marketing has a significant effect on Purchasing Decisions (p-value 0.004 <0.05) and increases Customer Perceived Value (p-value 0.000 <0.005). Customer Perceived Value also has a positive impact on Purchasing Decisions (p-value 0.000 <0.05) and acts as a mediating variable (p-value 0.000 <0.05). This finding confirms that the success of Influencer Marketing depends not only on popularity, but also on its ability to form positive perceptions of product value, which drives purchasing decisions

The Influence of Profitability and Dividend Policy on Firm Value of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the Period 2020–2023

Boris — 2025-05-27

This study analyzes the impact of profitability and dividend policy on the firm value of property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the period 2020-2023. Profitability is measured using Return on Equity (ROE), dividend policy using Dividend Payout Ratio (DPR), and firm value using Price to Book Value (PBV). The study employs a panel data regression method with financial report data from BEI, analyzed using E-Views. The research sample consists of 19 companies that consistently distributed dividends from a total population of 92 companies. The results show that profitability (ROE) has a negative and significant impact on firm value (PBV). Meanwhile, dividend policy (DPR) does not have a significant impact on firm value. However, simultaneously, profitability and dividend policy significantly influence firm value

Fear of Missing Out in Shaping Self-Control and Impulse Buying of Viral Coffee Shop Purchases in Pontianak

Tantri — 2025-05-28

Coffee Shops in Pontianak are proof that people's interest in coffee is increasing. With unique concepts, diverse flavors, and a comfortable atmosphere, coffee shops in Pontianak have successfully captured the hearts of coffee lovers. This study aims to determine the influence of fear of missing out (FOMO) on self-control and impulse buying in viral coffee shops. The population in this study were people who had previously purchased coffee shops in Pontianak, selected using a purposive sampling method, resulting in a total sample of 100 people. This quantitative study tested hypotheses using SmartPLS3. The results showed that FOMO had a positive effect on purchases of viral coffee shops in Pontianak, self-control had a positive effect on purchases of viral coffee shops in Pontianak, and impulse buying had a positive effect on purchases of viral coffee shops in Pontianak

The Influence of Influencer Marketing, Word of Mouth (WOM), and Brand Image on Purchase Decisions at Chatting Café & Dimsum in Pontianak City

Reni Ernawati — 2025-05-28

This study aims to determine the influence of influencer marketing, word of mouth (WOM), and brand image on purchasing decisions at chatting cafes and dimsum in Pontianak City. This study used a quantitative approach and multiple linear regression analysis using SPSS version 26 software. The sampling technique used accidental sampling with a non-probability sampling method, with a sample size of 170 respondents. The results showed that simultaneously, influencer marketing, word of mouth (WOM), and brand image significantly influenced purchasing decisions. Partially, word of mouth and brand image had a more dominant influence than influencer marketing. These findings indicate that consumer reviews and brand perception play a significant role in driving purchasing decisions at Chat Cafe & Dimsum in Pontianak