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PENGARUH RETURN ON EQUITY, DEBT TO EQUITY RATIO, CURRENT RATIO, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Qathul Jamalah, Luha; Badariah, Elis; Abdurrohman, Abdurrohman; Maya Andara, Adissya; Nugrahaeni, Indina Dhesta
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.851

Abstract

The company value is correlated with the stock price so that if the stock price increases, there is a possibility that the company value will also increase. This study aims to examine the effect of Return on Equity, Debt to Equity Ratio, Current Ratio, and Company Size on Company Value. This study uses a causal associative research method with a quantitative approach. The sampling technique in this study used Purposive Random Sampling so that the companies sampled amounted to 12 Textile and Garment Companies Listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data panel data obtained from annual financial reports published on the Indonesia Stock Exchange for the 2019-2023 period. Research data testing starts from descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing, and determination coefficient test. The results showed that partially ROE has no positive and insignificant effect on Company Value (PBV), DER and CR have a positive and significant effect on Company Value (PBV), Company Size has a negative and significant effect on Company Value (PBV). While simultaneously the ROE, DER, CR, and Company Size variables together have a positive and significant effect on Company Value (PBV).
Pemberdayaan Masyarakat Dalam Pembangunan Pertanian Berkelanjutan di Dusun Tambes Desa Lerpak Geger Bangkalan Syafiuddin, Syafiuddin; Rohman, Najibur; Yunus, Yunus; Umam, Khotibul; Rizal, Syaiful; Junaidi, Junaidi; Holil, Moh; Rohman, Rohman; Hoiruddin, Hoiruddin; Sadiyah, Fatichatus; Abdurrohman, Abdurrohman
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 2 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i2.1351

Abstract

Agriculture is the main sector of livelihood for the people of Tambes Hamlet. Still, the community has not been able to manage it well with various challenges such as limited quality seeds, pest attacks, limited knowledge in managing the economy, and the lure of a more lucrative practical economy. This article aims to support and empower the community in Tambes Hamlet's sustainable agricultural development efforts. Community empowerment is an important step for local resident to contribute to the development process. Sustainable agriculture is the main focus because it has a great impact on daily life. In completing this program, the author took a participatory approach. This approach involves working with various parties such as village officials, farmer groups, and related agencies. The program stages include problem mapping, sustainable agriculture counseling, environmentally friendly pest control, and yield optimization through commodity diversification. 2,000 seedlings were distributed for greening and agricultural yields. Farmer groups were reactivated for program efficiency and sustainability, with technical assistance and regular monitoring. It is hoped that agriculture in Tambes Hamlet can be more productive and improve the welfare of the community.ABSTRAKPertanian merupakan sektor utama mata pencaharian masyarakat Dusun Tambes, namun masyarakat belum bisa mengelola dengan baik dengan berbagai tantangan seperti keterbatasan bibit berkualitas, serangan hama, adanya keterbatasan pengetahuan dalam mengelola ekonomi, dan iming-iming ekonomi praktis yang lebih menggiurkan. Pengabdian ini bertujuan untuk mendukung dan memberdayakan masyarakat dalam upaya pembangunan pertanian yang berkelanjutan Dusun Tambes. Pemberdayaan masyarakat adalah langkah penting agar penduduk lokal dapat berkontribusi dalam proses pembangunan. Pertanian berkelanjutan menjadi fokus utama karena memiliki dampak yang besar terhadap kehidupan sehari-hari. Tim penulis mengambil pendekatan yang bersifat partisipatif. Pendekatan ini melibatkan kerja sama dengan berbagai pihak seperti perangkat desa, kelompok tani, serta dinas terkait. Tahapan program mencakup pemetaan masalah, penyuluhan pertanian berkelanjutan, pengendalian hama ramah lingkungan, serta optimasi hasil melalui diversifikasi komoditas. 2.000 bibit didistribusikan untuk penghijauan dan hasil pertanian. Kelompok tani diaktifkan lagi untuk efisiensi dan keberlanjutan program, dengan pendampingan teknis dan monitoring berkala. Diharapkan pertanian di Dusun Tambes bisa lebih produktif dan meningkatkan kesejahteraan masyarakat.
DAMPAK PEMBANGUNAN PARIWISATA AYU REZEKI PARK TERHADAP PERTUMBUHAN SOSIAL EKONOMI PADA MASYARAKAT SEKITAR Abdurrohman, Abdurrohman
Jurnal Sosial Humaniora Sigli Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v8i8.3262

Abstract

Tourism is an activity that plays an important role in the economy as a source of state income. Tourism can be developed as a source of income, both as regional income in general and as income for the surrounding community in particular. Various parties such as the government, the private sector and the community who are directly involved by utilizing tourist attractions as business opportunities will be able to feel the positive impact of the tourism sector. In the research to be conducted, this study uses a qualitative approach with a descriptive research method. The qualitative approach is used by understanding the phenomena, behaviors, perceptions, and actions experienced by the research subjects, which must be understood descriptively. The descriptive method is a collection of sentences that express problems, conditions or events by collecting complete and clear data and information so that they can solve existing problems. The existence of Ayu Rezeki Park tourism has an impact on the economy of the surrounding community, namely the creation of business opportunities for the community, contributing to the local economy or income obtained by business actors, contributing to the Regional Original Income every year, and having an impact on the development of better infrastructure. The more active role of the relevant Agency to help promote tourist attractions so that they can be reached by tourists from outside the region. Cooperation is needed with related parties in order to develop this tourism better in the future, especially in terms of capital.
THE INFLUENCE OF THE APPLICATION OF MANAGEMENT ACCOUNTING INFORMATION, METHODS OF MEASURING PERFORMANCE ON MANAGERIAL PERFORMANCE IN STATE SAVINGS BANKS Abdurrohman, Abdurrohman; Gatot Hartoko; Atika Anggi Hafsara
Jurnal Ekonomi Vol. 11 No. 01 (2022): Jurnal Ekonomi
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (312.113 KB)

Abstract

This study aims to determine how the influence of the application of management accounting information, and performance measurement methods on managerial performance. This research was conducted at Bank Tabungan Negara in Serang and Cilegon Regions by distributing questionnaires to the managerial level with 42 respondents. This research used descriptive analysis, multiple regression analysis, and classical assumption test consisting of normality test, test multicollinearity, heteroscedasticity test, and hypothesis testing were carried out by partial testing (t-test), simultaneous testing (f test) and determination (R2) using the SPSS test tool version 22. From the results of research conducted partially, management accounting information, performance measurement methods, on managerial performance at the State Savings Bank have a significant effect, then simultaneously obtained the results of the independent variable, namely management accounting information, performance measurement methods have a significant effect on the dependent variable, namely performance. managerial at the State Savings Bank from the results of the coefficient of determination (R2) shows that the independent variable influences 0.573 or 57.3%,
Dampak Pembangunan Pariwisata Ayu Rezeki Park Terhadap Pertumbuhan Sosial Ekonomi Pada Masyarakat Sekitar Abdurrohman, Abdurrohman
Jurnal Sosial Humaniora Sigli Vol 8, No 1 (2025): Juni 2025
Publisher : Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsh.v8i1.3283

Abstract

Tourism is an activity that plays an important role in the economy as a source of state income. Tourism can be developed as a source of income, both as regional income in general and as income for the surrounding community in particular. Various parties such as the government, the private sector and the community who are directly involved by utilizing tourist attractions as business opportunities will be able to feel the positive impact of the tourism sector. In the research to be conducted, this study uses a qualitative approach with a descriptive research method. The qualitative approach is used by understanding the phenomena, behaviors, perceptions, and actions experienced by the research subjects, which must be understood descriptively. The descriptive method is a collection of sentences that express problems, conditions or events by collecting complete and clear data and information so that they can solve existing problems. The existence of Ayu Rezeki Park tourism has an impact on the economy of the surrounding community, namely the creation of business opportunities for the community, contributing to the local economy or income obtained by business actors, contributing to the Regional Original Income every year, and having an impact on the development of better infrastructure. The more active role of the relevant Agency to help promote tourist attractions so that they can be reached by tourists from outside the region. Cooperation is needed with related parties in order to develop this tourism better in the future, especially in terms of capitalKeywords : Economic, Social, Tourism
Pemberdayaan Masyarakat Desa yang Mandiri dalam Mengembangkan Potensi Lokal Menuju Desa Tegalwangi yang Berkelanjutan Wisri, Wisri; Novianti, Cucum; Abdurrohman, Abdurrohman; Firmansyah, Putra; Lismawati, Lismawati; Indri, Indri; Noviyanti, Mirana; Sofyan, Mohamad; Ningsih, Nia Kurnia; Melina, Gita; Prayoga, Angga; Sholeh, Mohamad Agus; Syifa, Ahmad
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 8 (2025): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i8.3144

Abstract

Kegiatan kuliah pengabdian masyarakat (KPM) bertujuan untuk  pemberdayaan masyarakat desa yang mandiri dalam mengembangkan potensi lokal menuju desa Tegalwangi  yang berkelanjutan. Kegiatan KPM ini sejalan dengan Tri Dharma perguruan tinggi dan memberikan pengetahuan sekaligus kinerja kepada mahasiswa melalui program-program pemberdayaan masyarakat desa Tegalwangi, kecamatan Weru, kabupaten Cirebon, provinsi Jawa Barat. Dilihat dari letak geografis desa tersebut, oleh karena itu dimanfaatkan sebagai nilai untuk dikembangkan serta memberikan wawasan baru kepada masyarakat di desa Tegalwangi, kecamatan Weru, kabupaten Cirebon, provinsi Jawa Barat. Objek sasaran beserta mahasiswa KPM dibimbing oleh dosen pembimbing lapangan dalam pelaksanaan KPM secara kolektif. Program yang diselenggarakan yaitu mencakup bidang pendidikan, bidang kesehatan, bidang ekonomi, bidang lingkungan, serta bidang sosial dan keagamaan. Hasil program kuliah pengabdian masyarakat melalui kegiatan KPM telah memberikan kontribusi positif terhadap kehidupan masyarakat.
Implementasi Moderasi Beragama Dalam Program Masyarakat Peduli Lingkungan Di Desa Dahian Tunggal Jayanti, Annida Rida; Timotius, Frenly; Jumiati, Nurul; Chintya, Chintya; Arisna, Arisna; Abdurrohman, Abdurrohman; Bernita, Bernita; Novia, Eka; Kamisriati, Kamisriati; Anggelisa, Anggelisa; Andrew, Andrew; Ipan, Ipan; Kartika, I Kadek
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4354

Abstract

Krisis lingkungan menjadi problematika yang tengah terjadi di kalangan masyarakat. Permasalahan ini pun terjadi di Desa Dahian Tunggal dengan pengelolaan sampah yang  kurang baik mengakibatkan lingkungan desa menjadi tercemar. Untuk mengatasi hal ini, diperlukan pendekatan dengan konsep moderasi beragama dalam program masyarakat peduli lingkungan. program lingkungan memiliki ruang tersendiri dalam ruang moderasi beragama. Tujuan utama dari penelitian ini adalah untuk meningkatkan kesadaran masyarakat mengenai pengelolaan sampah Penelitian ini menggunakan metode PAR yang melibatkan semua pemangku kepentingan guna merencanakan, melancarkan aksi, mengobservasi dan merefleksikan perubahan sosial. Dengan penyelenggaraan sosialisasi pengelolaan sampah kepada pemangku kepentingan dan siswa siswi SMPN 2 Pulau Malan, diharapkan dapat meningkatkan kesadaran terhadap permasalah sampah dan menjadi program awal bagi peneliti. Hasil dari pengabdian kepada masyarakat adalah adanya tempat pembuangan akhir untuk sampah yang sebelumnya belum dimiliki oleh Desa Dahian Tunggal. Dan peneliti juga menemukan adanya relevansi moderasi beragama dalam program masyarakat peduli lingkungan.
Analysis of Work-Life Balance and Job Satisfaction in Improving Employee Performance Mediated by Work Motivation Nawawi, Nawawi; Wahyudi, Wahyudi; Abdurrohman, Abdurrohman
Almana : Jurnal Manajemen dan Bisnis Vol 9 No 1 (2025): April
Publisher : Bandung: Prodi Manajemen FE Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/almana.v9i1.2798

Abstract

The complexity of problems in the work environment demands attention to work-life balance (WLB) and job satisfaction as key determinants of employee performance, with work motivation acting as a mediating variable that strengthens the causal relationship between working conditions and individual productivity. This study aims to examine the influence of WLB and job satisfaction on employee performance, focusing on the mediating role of work motivation within a government context. Using a quantitative approach, primary data were collected through questionnaires distributed directly to 70 employees of the Serang District Ministry of Religion Office, and the relationships between variables were tested using PLS-SEM version 4.0. The empirical findings reveal that WLB neither directly nor indirectly influences employee performance. Conversely, job satisfaction significantly affects work motivation, which positively contributes to improving employee performance. Furthermore, work motivation mediates the relationship between job satisfaction and performance, but it does not serve as a mediating factor between WLB and performance. These findings underscore the importance of implementing human resource management strategies centered on performance enhancement to foster a more motivated and productive workforce, which, in turn, can support the efficiency of public sector services and contribute to broader economic growth
Analisis Risiko Operasional Bank Syariah Pada Masa Pandemi Covid-19 Fauziah, Heftika Nur; Fakhriyah, Aini Nur; Abdurrohman, Abdurrohman
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 6, No 2 (2020)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v6i2.3629

Abstract

This study aims to determine the risk management carried out by PT.BNI Syariah KC Mataram during the COVID 19 pandemic. This study uses a qualitative method with a case study approach. The data collection technique used in this study was interviewed. The analysis technique used in this research is an explanation or explanation. The results of this study indicate that operational risk is divided into two, namely the risk to the customer and the risk to the bank, including limitation of service offices, increased operating expenses and decreased profit. The factors that cause operational risk are divided into internal factors from the bank and external factors from customers, the method used by BNI Syariah KC Mataram to overcome operational risk that occurs is to focus on these 2 factors, optimize controlling for all employees (internal) and also optimize controlling for customers (external).
PENGGUNAAN MODEL PEMBELAJARAN TALKING STICK DIPADU MEDIA GAMBAR UNTUK MENINGKATKAN PRESTASI BELAJAR PADA PEMBELAJARAN PAI Abdurrohman, Abdurrohman
MAJALAH LONTAR Vol 33, No 3 (2021): Majalah Lontar
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/ltr.v33i3.11498

Abstract

Penelitian ini bertujuan untuk penggunaan model pembelajaran talking stick dipadu media gambar untuk meningkatkan prestasi belajar pada pembelajaran PAI. Metode penelitian yang digunakan adalah penelitian Tindakan kelas. Populasi pada penelitian ini adalah peserta didik kelas 8 SMPN 2 Cilongok, sedangkan Sampel dalam penelitian ini adalah 30 peserta didik di kelas VIIIA SMPN 2 Cilongok. Alat pengumpulan data dalam penelitian ini menggunakan observasi dan dokumentasi. Observasi yakni peneliti melakukan pengamatan melalui  lembar observasi yang diisi dengan tanda chek list. Sedangkan dokumentasi yakni peneliti mengumpulkan data aktivitas belajar peserta didik dan aktivitas guru. Dari hasil penelitian ini menunjukkan adanya peningkatan dengan menggunakan model pembelajaran Talking Stick sebagai model pembelajaran. Hal ini dilihat dari  adanya  peningkatan  pada  siklus I sampai siklus III dalam  proses pembelajaran  dengan  menggunakan  model pembelajaran Talking Stick sebagai model pembelajaran. hasil belajar siswa pada pratindakan, terdapat 12 orang siswa yang tuntas mencapai ketuntasan belajar dan 18 orang siswa lainya masih belum mencapai ketuntasan belajar sehingga perlu perbaikan dengan menggunakan model pembelajaran talking stick (tongkat berbicara). Hasil yang diperoleh dari tes tindakan siklus I adalah terdapat 16 siswa yang mencapai tuntasan belajar dan 14 orang siswa lainnya yang belum mencapai ketuntasan belajar. Pada siklus II rata-rata nilai siswa adalah 82,2 dengan ketuntasan mencapai 83,4%, terdapat 25 orang yang tuntas dan 5 orang yang belum tuntas dengan persentase 16,6%..  Hal  tersebut  dapat  disimpulkan  bahwa  penerapan  model pembelajaran Talking  Stick  sebagai  model pembelajaran  dapat meningkatkan dipadu media gambar meningkatkan prestasi belajar pada pembelajaran PAI.
Co-Authors A, Amilyasa Afifuddin Afifuddin, Afifuddin Ahmad Solihin Aldien, Fasya Aqiyla Aliyah, Nelud Darajaatul Andara, Adissya Maya Andrew Andrew, Andrew Angga Prayoga Anggelisa, Anggelisa Arhamna, Syahrul Ihza Ariny, Sarrah Arisna, Arisna Arum, Mega Asep Supriyadi Asror, M. Zainul Atika Anggi Hafsara Aulia, Maya Avinash, Buschhaus Bernita, Bernita Bintang, Mutiara Chintya, Chintya Cucum Novianti, Cucum Didit Darmawan Elis Badariah Fakhriyah, Aini Nur Faradhiba, Siti Zikrina Fauziah, Heftika Nur Firmansyah, Putra Gatot Hartoko Guilin, Xie Gumelang, Bagas Titian Hasbullah Hasbullah Herlina, Nurlaili Hoiruddin, Hoiruddin Holil, Moh Huldiya Syamsiar I Wayan Suastra Indina Dhesta Nugrahaeni Indri Indri Ipan, Ipan Jayanti, Annida Rida Jiao, Deng Johanna, Anne Juhji, Juhji Jumiati, Nurul Junaidi Junaidi Juniarrochman, Wemby Kamisriati, Kamisriati Kartika, I Kadek Khotibul Umam Lismawati, Lismawati Melina, Gita Muhammad Sakdullah, Muhammad Muhammad Wildan Nawawi Nawawi Ningsih, Nia Kurnia Ningsih, Restia Novia, Eka Noviyanti, Mirana Nurhayadi, Willy Nurkomala, Siti Putu Arnyana, I Bagus Qathul Jamalah, Luha Rizqianto, Dias Bayu Rohman Rohman Rohman, Najibur Sadiyah, Fatichatus Salma Salma Salsabila, Aeni Putri Salsabila, Desmi Saputra, Nur Cahyo Adi Sari, Ahmad Sholeh, Mohamad Agus Sofyan, Mohamad Sucihati, Sucihati Syafiuddin Syafiuddin Syaiful Rizal Syifa, Ahmad Takwallo, Takwallo Tari Dewi, Baiq Pransiska Ayu Julian Timotius, Frenly Umar Umar Wahyudi Wahyudi Wisri Wisri, Wisri Yaqub Cikusin Yunus Yunus