{"id":"https://openalex.org/W7220165485","doi":null,"title":"PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP PERPUTARAN ASET (ROA) PADA UMKM DI MAKASSAR: STUDI KASUS ETIKA STUDIO","display_name":"PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP PERPUTARAN ASET (ROA) PADA UMKM DI MAKASSAR: STUDI KASUS ETIKA STUDIO","publication_year":2026,"publication_date":"2026-09-01","ids":{"openalex":"https://openalex.org/W7220165485"},"language":"en","primary_location":{"id":"pmh:oai:ojs.unpatompo.ac.id:article/649","doi":null,"is_oa":true,"landing_page_url":"https://ojs.unpatompo.ac.id/index.php/index/article/view/649","pdf_url":null,"source":{"id":"https://openalex.org/S7407077222","display_name":"INDONESIAN JOURNAL ECONOMY AND MANAGEMENT","issn_l":"3026-2798","issn":["3026-2798"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273832","host_organization_name":"Universitas Patompo","host_organization_lineage":["https://openalex.org/I4405273832"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3026-2798","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ojs.unpatompo.ac.id/index.php/index/article/view/649","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5157244286","display_name":"Aulia Nungky P.T.M","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Aulia Nungky P.T.M","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5087781014","display_name":"Ansar Taufiq","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ansar Taufiq","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5154426556","display_name":"Nurmega","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nurmega","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.9477999806404114,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12544","display_name":"Working Capital and Financial Performance","score":0.9477999806404114,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.04670000076293945,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.0013000000035390258,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/capital-structure","display_name":"capital structure","score":0.9869999885559082},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.9120000004768372},{"id":"https://openalex.org/keywords/debt-equity-ratio","display_name":"debt to equity ratio","score":0.8360000252723694},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9829999804496765},{"id":"https://openalex.org/keywords/asset-turnover","display_name":"asset turnover","score":0.9779999852180481},{"id":"https://openalex.org/keywords/small-and-medium-sized-enterprises","display_name":"small and medium-sized enterprises","score":0.8320000171661377},{"id":"https://openalex.org/keywords/economies-of-scale","display_name":"economies of scale","score":0.8539999723434448},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.7850000262260437},{"id":"https://openalex.org/keywords/makassar","display_name":"Makassar","score":0.9760000109672546}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.7653999924659729},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6065999865531921},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.39419999718666077},{"id":"https://openalex.org/C37621935","wikidata":"https://www.wikidata.org/wiki/Q3606845","display_name":"Agricultural science","level":1,"score":0.29739999771118164},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.23190000653266907},{"id":"https://openalex.org/C33070731","wikidata":"https://www.wikidata.org/wiki/Q7218","display_name":"Toxicology","level":1,"score":0.1785999983549118},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.16259999573230743},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.1396999955177307},{"id":"https://openalex.org/C71139939","wikidata":"https://www.wikidata.org/wiki/Q910194","display_name":"Modal","level":2,"score":0.13019999861717224},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.11729999631643295}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs.unpatompo.ac.id:article/649","doi":null,"is_oa":true,"landing_page_url":"https://ojs.unpatompo.ac.id/index.php/index/article/view/649","pdf_url":null,"source":{"id":"https://openalex.org/S7407077222","display_name":"INDONESIAN JOURNAL ECONOMY AND MANAGEMENT","issn_l":"3026-2798","issn":["3026-2798"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273832","host_organization_name":"Universitas Patompo","host_organization_lineage":["https://openalex.org/I4405273832"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3026-2798","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs.unpatompo.ac.id:article/649","doi":null,"is_oa":true,"landing_page_url":"https://ojs.unpatompo.ac.id/index.php/index/article/view/649","pdf_url":null,"source":{"id":"https://openalex.org/S7407077222","display_name":"INDONESIAN JOURNAL ECONOMY AND MANAGEMENT","issn_l":"3026-2798","issn":["3026-2798"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4405273832","host_organization_name":"Universitas Patompo","host_organization_lineage":["https://openalex.org/I4405273832"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"3026-2798","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[{"display_name":"Decent work and economic growth","id":"https://metadata.un.org/sdg/8","score":0.6452000141143799}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7215343314","https://openalex.org/W3099490933","https://openalex.org/W7033423405","https://openalex.org/W7220475239","https://openalex.org/W6995659924","https://openalex.org/W3005118350","https://openalex.org/W7215779573","https://openalex.org/W2977428007","https://openalex.org/W1575590212","https://openalex.org/W7060893222"],"abstract_inverted_index":{"Penelitian":[0,44],"ini":[1,45],"bertujuan":[2],"untuk":[3],"menguji":[4],"dan":[5,81,90,117],"menganalisis":[6],"pengaruh":[7],"struktur":[8],"modal":[9],"yang":[10,26,156],"diukur":[11],"dengan":[12,38,49,105],"Debt":[13],"to":[14],"Equity":[15],"Ratio":[16],"(DER)":[17],"serta":[18,179],"Ukuran":[19,91,113],"Perusahaan":[20,92,114],"(Firm":[21],"Size)":[22],"terhadap":[23,95,119,146],"perputaran":[24],"aset":[25,182],"diproksikan":[27],"melalui":[28],"Return":[29],"on":[30],"Assets":[31],"(ROA)":[32],"pada":[33,41,176],"UMKM":[34,171],"di":[35],"Kota":[36],"Makassar,":[37],"studi":[39,51],"kasus":[40,52],"Etika":[42],"Studio.":[43],"menggunakan":[46],"pendekatan":[47],"kuantitatif":[48],"desain":[50],"berbasis":[53],"data":[54],"laporan":[55],"keuangan":[56],"periode":[57],"2019":[58],"hingga":[59],"2024":[60],"(tidak":[61],"mencakup":[62],"tahun":[63],"2020":[64],"akibat":[65],"anomali":[66],"data).":[67],"Analisis":[68],"regresi":[69],"linier":[70],"berganda":[71],"diterapkan":[72],"setelah":[73],"memenuhi":[74],"pengujian":[75],"asumsi":[76],"klasik":[77],"(normalitas,":[78],"multikolinearitas,":[79],"heteroskedastisitas,":[80],"autokorelasi).":[82],"Hasil":[83],"penelitian":[84],"menunjukkan":[85],"bahwa":[86,158],"secara":[87,144],"simultan,":[88],"DER":[89,138],"berpengaruh":[93,115,139],"signifikan":[94,118,143],"ROA":[96,120,147],"(F":[97],"=":[98,101,122,125,149,152],"119,8290;":[99],"p":[100,124,151],"0,0083":[102],"<":[103,127],"0,05)":[104],"koefisien":[106],"determinasi":[107],"(R\u00b2)":[108],"sebesar":[109],"99,17%.":[110],"Secara":[111],"parsial,":[112],"positif":[116,140],"(t":[121,148],"11,2154;":[123],"0,0079":[126],"0,05),":[128,155],"membuktikan":[129],"keberadaan":[130],"efisiensi":[131],"skala":[132],"ekonomi":[133],"(economies":[134],"of":[135],"scale).":[136],"Sebaliknya,":[137],"namun":[141],"tidak":[142],"parsial":[145],"2,7493;":[150],"0,1108":[153],">":[154],"mengindikasikan":[157],"penambahan":[159],"utang":[160],"berperan":[161],"sebagai":[162],"penopang":[163],"operasional,":[164],"bukan":[165],"pendorong":[166],"utama":[167],"profitabilitas":[168],"aset.":[169],"Manajemen":[170],"disarankan":[172],"menjaga":[173],"tingkat":[174],"leverage":[175],"batas":[177],"aman":[178],"mengoptimalkan":[180],"produktivitas":[181],"terintegrasi.":[183]},"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2026-10-05T00:00:00"}