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All Journal Jurnal Kajian Akuntansi Jurnal Ekonomi Dan Bisnis Coopetition : Jurnal Ilmiah Manajemen Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings AMMA : Jurnal Pengabdian Masyarakat
RIYADI, WULAN
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PENGARUH PERPUTARAN MODAL KERJA DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS [Studi Pada Perusahaan Food and Beverages yang Terdaftar di BEI Periode 2020-2022] Melia Wida Rahmayani; Riyadi, Wulan; Ahmad, Eva Fauziah; Hernita, Nita; Dewi, Dea Febrianti
Jurnal Ekonomi dan Bisnis Vol. 28 No. 1 (2025): JURNAL EKONOMI DAN BISNIS MARET 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/jebi.v28i1.6020

Abstract

Analyzing the effect of Working Capital Turnover and Sales Growth on Profitability in Food and Beverages companies operating in the food and beverages sector and listed on the Indonesia Stock Exchange (BEI) for the 2020-2022 period is the aim of this research. Working Capital Turnover and Sales Growth are independent variables in this reserch while Profitability is used as the dependent variable. To process the data collected from quantitative research using the panel data regression analisis method, the author used the Eviews 9 application. Secondary data originating from financial reports published in full by the campany and which have been audited were taken by the author using a purposive sampling method via the official BEI website and the official website of the campany the author chose to be the sample. Data collected by the author resulted in a sample of 21 companies over a 3 year period, so that the sample data obtaines was 63 sample data. The test results by the author show that the Working Capital Turnover variable partially has on effect on Profitability, while Sales Growth partially has an effect on Profitability.
Pemberdayaan Ekonomi Masyarakat Melalui Revitalisasi Unit Pengelola Keuangan (UPK) Kelurahan Cicurug Riyadi, Wulan; Z.Nur, Latief; Hernita, Nita; Wida Rahmayani, Melia; Achmad Mahiri, Eli
AMMA : Jurnal Pengabdian Masyarakat Vol. 2 No. 4 (2023): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

The purpose of this PKM is to provide understanding and knowledge about productive UPK management, based on the phenomenon that occurred at UPK Cicurug Village in Majalengka Regency, West Java, namely regarding strategies for handling problem loans through credit analysis training and strengthening organizational governance through organizational training, as well as encouraging the creation of good governance manage UPKs that are competitive in accordance with the nature of their presence, namely to improve the economic welfare of the village community. The PKM method used is by providing training related to financial management and credit analysis. It is hoped that this PKM activity will provide UPK members with an understanding in the field of financial management that can increase and a change in mindset for the community and UPK managers to be more professional and able to run the UPK organization well through community economic empowerment programs.
Identifikasi Faktor Penyebab Tingkat Audit Delay di Bursa Efek Indonesia Ginanjar, Yogi; Rahmayani, Melia Wida; Riyadi, Wulan
Jurnal Kajian Akuntansi Vol 3 No 2 (2019): DESEMBER 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i2.2628

Abstract

AbstractThis study aims to find empirical evidence about the effect of leverage, operating profit / loss, company size and the complexity of company operations on audit delay in manufacturing companies listed on the Indonesia Stock Exchange in the period 2013-2017. The research method used is an explanatory method with survey techniques. The sample in this study were 255 company data by determining the sample using a purposive sampling technique. Data collection techniques is to use study literature and documentation. The data analysis tool used is the determination of panel data estimation methods, the classic assumption test, regression analysis, hypothesis testing and the coefficient of determination using the SPSS application. The results shows that leverage influences audit delay with the direction of a positive relationship. Operating profit / loss has an effect on audit delay with a negative relationship. The size of the company does not affect the audit delay with the direction of a positive relationship and the complexity of the company's operations does not affect the audit delay with the direction of the negative relationship. Simultaneously, leverage, operating profit / loss, company size and complexity of company operations affect audit delay with a contribution of 4.7%.Keywords: Leverage, Operating Profit / Loss, Company Size, Complexity of Company Operations and Audit Delay. Abstrak Tujuan kajian ini untuk mengetahui bukti empiris tentang pengaruh leverage, laba/rugi operasi, ukuran perusahaan dan kompleksitas operasi perusahaan terhadap audit delay pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2013-2017. Metode penelitian yang digunakan yaitu metode eksplanatori dengan teknik survey. Sampel kajian ini sebanyak 255 data perusahaan dengan penentuan sampel menggunakan teknik purposive sampling. Teknik pengumpulan data yaitu dengan menggunakan study literature dan dokumentasi. Alat analisis data yang digunakan yaitu penentuan metode estimasi data panel, uji asumsi klasik, analisis regresi, uji hipotesis dan uji koefisien determinasi menggunakan aplikasi SPSS. Hasil kajian menunjukkan bahwa leverage berpengaruh terhadap audit delay dengan arah hubungan positif. Laba/rugi operasi berpengaruh terhadap audit delay dengan arah hubungan negatif. Ukuran perusahaan tidak berpengaruh terhadap audit delay dengan arah hubungan positif dan kompleksitas operasi perusahaan tidak berpengaruh terhadap audit delay dengan arah hubungan negatif. Secara simultan bahwa leverage, laba/rugi operasi, ukuran perusahaan dan kompleksitas operasi perusahaan  berpengaruh terhadap audit delay dengan kontribusi sebesar 4,7%.Kata kunci: Leverage, Laba/Rugi Operasi, Ukuran Perusahaan, Kompleksitas Operasi Perusahaan dan Audit Delay.
Co-Authors Abdul Hakim Achmad Mahiri, Eli Ahmad, Eva Fauziah Alan Rusdiana Dewi, Dea Febrianti Dias Anugrah, Faskal HASANAH, NADIA HERNITA, NITA Kurnadi, Engkun Latief Zaenuddin Nur Melia Wida Rahmayani MOCHAMAD FEBRI SAYIDIL UMAM Mulyani, Hani Sri Raden Wulan Saparinda Siti Nabilla, Zalfa Wida Rahmayani, Melia Yogi Ginanjar Z.Nur, Latief