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All Journal Jurnal Ilmiah Mahasiswa Akuntansi Jurnal Pengabdian Masyarakat Indonesia
Pitriani Dwi Agustin
Universitas Djuanda
Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Pengaruh Inventory Turnover Terhadap Return On Assets Melalui Net Profit Margin Sebagai Variabel Mediasi Pada Sektor Healthcare Pada Tahun 2023 - 2025 Siti Rachma; Najma Nur Kamila; Pitriani Dwi Agustin; Muhammad Nur Afif
Jurnal Ilmiah Mahasiswa Akuntansi Vol 6 No 2 (2026): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/wvjayx45

Abstract

Pasca-pandemi COVID-19, perusahaan sektor kesehatan di Indonesia menghadapi normalisasi permintaan dan tekanan biaya operasional. Penelitian kuantitatif ini bertujuan untuk menganalisis pengaruh Inventory Turnover (ITO) terhadap ROA dengan Net Profit Margin (NPM) sebagai variabel mediasi. Menggunakan metode purposive sampling, terpilih 10 perusahaan kesehatan terbesar di BEI dengan 30 data pengamatan yang diolah menggunakan metode Fixed Effect Model (FEM) pada software EViews 12. Hasil uji parsial menunjukkan bahwa ITO tidak berpengaruh signifikan terhadap ROA akibat fenomena overstock dan rendahnya utilitas aset tetap. NPM juga tidak berpengaruh signifikan terhadap ROA karena tekanan inflasi medis global dan beban biaya tetap investasi masa krisis. Selanjutnya, hasil uji Sobel menegaskan bahwa NPM tidak memediasi hubungan ITO terhadap ROA. Penelitian ini memberikan perspektif baru terkait teori profitabilitas pasca-krisis, meski memiliki keterbatasan dalam jumlah sampel dan waktu pengamatan. Implikasi praktisnya, manajemen perusahaan healthcare disarankan fokus pada peningkatan produktivitas dan efisiensi total aset secara menyeluruh, bukan sekadar strategi harga jangka pendek.  
Pengembangan Potensi Desa Melalui Digitalisasi dan Pemberdayaan Masyarakat di Desa Girijaya Kecamatan Cidahu Apri Setiawan A. R.; Ayi Jamaludin Aziz; Samsuri Samsuri; Maya Apriyana; Ajeng Fitria Sabila; Pitriani Dwi Agustin; Siti Nurfauziah
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 5 No. 3 (2026): Oktober: Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v5i3.7907

Abstract

The Student Community Service Program (KKN) is an academic initiative that enables students to contribute to identifying and developing the potential of rural communities. Girijaya Village in Cidahu District, Sukabumi Regency, possesses natural resource and tourism potential ripe for development; however, the utilization of digital technology to support economic and tourism activities remains suboptimal. This KKN program aims to enhance the use of digital technology to foster the development of Girijaya Village’s potential through education, training, and mentoring. The implementation methodology involved observation, interviews, discussions, needs analysis, and program execution. Specific activities included assistance with QRIS registration and activation, training on basic financial record-keeping, guidance on digital marketing and branding, and the creation and updating of tourism signage infrastructure. The results indicate that digitalization supports village economic and tourism activities by providing digital transaction tools, improving financial record-keeping skills, establishing digital promotional channels, and creating attractive tourism facilities with clear signage. This initiative demonstrates that digitalization serves as a practical approach to enhancing community capacity, expanding access to promotion and information, and supporting the effective and adaptive management of village potential. Program sustainability relies on the consistent use and management of these digital tools by the community and the village government.
Co-Authors Afif, M Nur Ajeng Fitria Sabila Apri Setiawan A. R. Aziz, Ayi Jamaludin Najma Nur Kamila Samsuri . Siti Nurfauziah Siti Rachma