Claim Missing Document
Check
Articles

Found 2 Documents
Search

THE RELATIONSHIP BETWEEN FINANCIAL RATIOS AND STOCK PRICES IN THE MANUFACTURING SECTOR COMPANIES IN THE HEALTHCARE AND CONSUMER NON-CYCLICAL SECTORS LISTED ON THE INDONESIAN STOCK EXCHANGE FROM 2019 TO 2023 Helly Aroza Siregar; Agustian Anggoro; Yenny Wati; Irawati; Zulhelmi
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5968

Abstract

This study aims to determine the effect of several financial ratio which are debt to equity ratio, earnings per share, price earning ratio, dividend payout ratio, and return on equity on the stock prices of manufacturing companies in the Healthcare and Consumer Non-Cyclical sectors listed on the Indonesia Stock Exchange from 2019 to 2023. Secondary data is used in this quantitative study. The sample was selected using a purposive sampling method, resulting in a total of 145 data observations derived from 8 companies over a five-year observation period. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 31. The results of this study indicate that the debt-to-equity ratio, earnings per share, and price-earnings ratio have a positive and significant effect on stock prices, dividend payout ratio has no effect on stock prices, while return on equity has a negative and significant influence on stock prices. This study implies that investors should adopt a comprehensive approach when evaluating stocks by considering multiple financial indicators simultaneously. For managers, the findings emphasize the importance of sustaining profitability, optimizing capital structure, and maintaining earnings quality to enhance investor confidence and support long-term stock value.
Digitalisasi Pencatatan Keuangan sebagai Upaya Penguatan UMKM Mikro di Tuah Madani Syakina Ahdanisa; Zulhelmi
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2026): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

UMKM mikro di Pekanbaru kepada para pelaku UMKM mikro di wilayah Tuah Madani sering menghadapi kesulitan dalam pengelolaan keuangan karena keterbatasan pengetahuan akuntansi dan mahalnya software komersial. Pengabdian masyarakat ini bertujuan membantu UMKM mencatat transaksi dan membuat laporan keuangan sederhana menggunakan aplikasi mobile open source untuk akuntansi, seperti Money Manager Ex, GnuCash, atau Akaunting, yang gratis dan mudah digunakan. Kegiatan dilaksanakan selama tiga hari melalui pelatihan teori singkat, praktik langsung dengan aplikasi, dan diskusi kelompok, melibatkan 20 peserta dari sektor kuliner, kerajinan tangan, dan fashion. Peserta belajar mencatat pemasukan dan pengeluaran, membuat kategori transaksi, serta menyusun laporan arus kas sederhana. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam pencatatan transaksi harian, penyusunan laporan sederhana, dan pemantauan arus kas. Peserta melaporkan aplikasi mudah digunakan, meningkatkan rasa percaya diri, dan memudahkan pengambilan keputusan bisnis berbasis data. Pengabdian ini memberikan kontribusi praktis bagi UMKM mikro untuk meningkatkan transparansi keuangan dan menjadi dasar pengembangan literasi akuntansi digital lebih lanjut di Tuah Madani, Pekanbaru.