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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mandiri Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat International Journal Of Science, Technology & Management (IJSTM) JURNAL ABDIMAS TRIDHARMA MANAJEMEN Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Journal of Economy, Business, Entrepreneuship and Finance (IJEBEF) Indonesian Financial Review Jurnal Mahasiswa Mengabdi (JIMAWAbdi) Jurnal Indonesia Sosial Sains Jurnal Manajemen, Akuntansi, Ekonomi Journal of Research and Publication Innovation Economics, Business, Management, & Accounting Journal Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Pengabdian Tangerang Selatan Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan
akbar, Akhmad
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Pengaruh Struktur Modal, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan pada PT Telkom Indonesia (Persero) Tbk Periode 2014-2024 Ramy Anisa, Zahra; Akbar, Akhmad
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 2 (2025): Jurnal Manajemen, Akuntansi, Ekonomi (September)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i2.1535

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Struktur Modal (Debt to Equity Ratio), Profitabilitas (Return on Equity), dan Ukuran Perusahaan (Size) terhadap Nilai Perusahaan (Price to Book Value) pada PT Telkom Indonesia (Persero) Tbk periode 2014-2024. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan. Metode penelitian ini menggunakan metode kuantitatif asosiatif. Analisis data yang dilakukan dengan uji statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, uji hipotesis, dan uji koefisien determinasi. Hasil uji parsial menunjukkan struktur modal tidak berpengaruh signifikan terhadap nilai perusahaan (t-hitung = -0,538 < t-tabel = 2,365; sig. = 0,607 > 0,05), Profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan (t-hitung = 3,335 > t-tabel = 2,365; sig. = 0,013 < 0,05), sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan (t-hitung = -0,530 < t-tabel 2,365; sig. = 0,612 > 0,05). Uji simultan menghasilkan pengaruh signifikan ketiga variabel terhadap nilai perusahaan (F-hitung = 11,728 > F-tabel = 4,35; sig. = 0,004 < 0,05). Nilai koefisien determinasi R Square sebesar 84,3% sedangkan sisanya sebesar 16,6% dijelaskan variabel lain diluar penelitian ini.
ANALISIS PERILAKU PENGENDALIAN DIABETES MELITUS TIPE II BERDASARKAN KOMPLIKASI Akbar, Akhmad; Haskas, Yusran; Hasyari, Mutmainnah
Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan Vol 1 No 2 (2021): Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan
Publisher : STIKES Nani Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35892/jimpk.v1i2.562

Abstract

Diabetes mellitus merupakan keadaan hiperglikemik kronik yang disertai berbagai kelainan metabolik akibat gangguan hormonal yang menimbulkan berbagai komplikasi kronik pada mata, ginjal, saraf dan pembuluh darah. Penelitian ini bertujuan untuk mengetahui hubungan antara perilaku pengendalian DM dengan terjadinya komplikasi penyakit di puskesmas Kassi-Kassi kota Makassar. Jenis penelitian yang digunakan pada penelitian ini adalah Analitik dengan jenis desain cross sectional yaitu merupakan jenis penelitian yang menekankan waktu pengukuran/observasi data variabel independen dan dependen pada satu saat, tujuan untuk mengetahui proporsi kejadian berdasarkan ada tidaknya komplikasi sebuah paparan dan untuk mengetahui hubungan antar variabel. Penelitian ini dilakukan di puskesmas Kassi-Kassi kota Makassar, yang dimulai pada tanggal 11 Desember 2017-11 januari 2018. Data dikumpulkan dengan alat bantu kuesioner yang selanjutnya diolah dengan menggunakan SPSS versi 16.0. dan dilakukan analisis univariat dan bivariat, dengan a= 0,05. Sampel pada penelitian ini adalah pasien yang berobat di puskesmas Kassi-Kassi kota Makassar dan menderita komplikasi penyakit diabetes melitus dengan cara accidental sampling. Adapun samplenya adalah sebanyak 43 respponden. Hasil penelitian ini menunjukkan banhwa ada hubungan antara perilaku pengendalian DM dengan komplikasi penyakit (r=0.008).  
PELATIHAN PENGELOLAAN KEUANGAN USAHA HIDROPONIK SEBAGAI SOLUSI PETANI PERKOTAAN URBAN FARMING POSYANTEK KECAMATAN SETU, KOTA TANGERANG SELATAN Supatmin, Supatmin; Sutiman, Sutiman; Krisnaldy, Krisnaldy; Hermawan, Hengki; Akbar, Akhmad
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 1 No 3 (2020): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v1i3.6871

Abstract

Devotion to the community was an integral part of tri dharma higher education institutes which in its implementation cannot be separated from two dharma a dream and the other , as well as involving he utterly destroyed all the sivitas its products: he got from his lecturers , what the students are , of teaching staff as well as alumni .Through pkm academic sivitas can attend in tengah- heart of communities .See the campus that does away with the location Posyantek Setu , Tangerang Selatan, and so are mandatory for pamulang university (Unpam) to participate in help various problems that are faced by the good close or far away. The science of financial growth management especially financial management about the way find out about the management of the funds systematically, so that financial management is not only mastery of a collection of knowledge but also by is the process of discovery. What problems arose that is they did not the media that is adequate to explain a concept, Learning that effective. But most schools is still feeling a lack of facilities and infrastructures are. There are still quite information is. This will make it tougher for masyrakat in understanding the concept of, so to be an instructor should look to be creative and innovative. The result of the activities of its service is the citizen as well as the caretaker posyantek financial management that the problem is very important and is far from expected. The caretaker posyantek also find as much financial problems must be improved especially about how to get funds and also the most difficult too how to use the funds that there could be used effectively and efficiently. The obstacles faced on both posyantek managers and residents are unable to exploit existing conditions to use the funds available and have no further a partner of funding to run a business which is run wheels. The result of devotion and activities are the residents of the financial management problems posyantek aware very important far than expected. Posyantek also realized the many financial problems must be solved about receive fund and also most difficult is also the manner of use funds can be used in business hydroponic and will become a pioneer in the area, the held with a base to this training. And obstacles faced on both the posyantek and residents will use is no existing conditions to use funds and support of the government touching optimally.Hydroponic if managed well should will make a substitute for farmers in pertotaan so will the need for vegetables awarded.
PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PADA PT. WISMILAK INTI MAKMUR TBK PERIODE 2013-2023 Maesaroh, Siti Imas; Akbar, Akhmad
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 12 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i12.3043

Abstract

Penelitian ini bertujuan untuk mengidentifikasi pengaruh profitabilitas terhadap harga saham pada PT. Wismilak Inti Makmur Tbk periode 2013-2023. PT. Wismilak Inti Makmur Tbk merupakan salah satu perusahaan tembakau terbesar di Indonesia yang mengalami fluktuasi signifikan dalam Harga Sahamnya. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Sampel diambil menggunakan teknik purposive sampling berdasarkan data historis laporan keuangan perusahaan selama 11 tahun. Hasil uji regresi linier berganda menunjukkan bahwa ROA, NPM berpengaruh signifikan terhadap Harga Saham, dengan koefisien determinasi sebesar 86,2%, yang berarti kedua variabel ini menjelaskan Sebagian besar variasi dalam Harga Saham. Uji hipotesis menunjukkan bahwa secara simultan ROA dan NPM memiliki pengaruh signifikan terhadap Harga Saham, dengan nilai F-hitung 32,362 > F-tabel 4,459 dan signifikansi <,001 < 0,05. Hasil penelitian ini menyipulkan bahwa semakin tinggi ROA dan NPM, semakin efisien perusahaan dalam menghasilkan laba dan mengelola biaya, yang berdampak positif pada Harga Sahamnya.
MODEL RIGHT ISSUES DAN RASIO SOLVABILITAS MENINGKATKAN PENILAIAN HARGA SAHAM PADA PASAR MODAL INDONESIA Rahim, Eka; Nurita, Endang; Akbar, Akhmad
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 5 No. 2 (2025): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v5i2.261

Abstract

This research aims to determine whether or not there is an influence of Right Issues and debt to equity ratio on share prices of issuers listed on Index 80 for the 2015-2022 period. The data used in this research is secondary data, namely issuers that carry out limited public offerings (PUT) with the HMETD system registered in Index80 for the 2015-2022 period. The method used in this research is a quantitative method, with data analysis methods namely descriptive analysis, data normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, multiple linear regression, R Square coefficient of determination analysis test, t test, and F test. Variables in this research are HMETD (X1) and Debt to Equity Ratio (X2) to Share Price (Y). Based on the results of the first hypothesis test, HMETD has a significant positive influence on share prices (tcount > ttable) and significance value (). The results of the second hypothesis, DER has no influence on stock prices (tcount > ttable) and significance value (). The results of the third hypothesis, HMETD and DER have a significant positive influence on stock prices (Fcount > Ftable) and significance value ().Keywords: HMETD, Debt to Equity Ratio, Share Price.
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN RETURN ON ASSET (ROA) TERHADAP PERTUMBUHAN LABA PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK PERIODE 2013-2024 Zahra Qurana Sabila; Akbar, Akhmad
Jurnal Indonesia Sosial Sains Vol. 6 No. 10 (2025): Jurnal Indonesia Sosial Sains
Publisher : CV. Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jiss.v6i10.1887

Abstract

In increasingly fierce business competition, profit growth is a key indicator of company performance, influenced by various financial factors. This study aims to examine and analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Asset (ROA) on profit growth at PT Industri Jamu Dan Pharmacy Sido Muncul Tbk for the 2013–2024 PERIOD. The research method used is a quantitative approach, with secondary data obtained from the company’s financial statements. The study results indicate that the significance value of the Current Ratio is 0.817 > 0.05, and the calculated t-value is less than the t-table value (0.240 < 1.859), leading to the conclusion that the Current Ratio partially has no significant effect on Profit Growth. The Debt to Equity Ratio also shows no significant partial effect on Profit Growth, with a significance value of 0.790 > 0.05 and a calculated t-value less than the t-table (0.275 < 1.859). In contrast, the Return on Asset reveals a significance value of 0.040 < 0.05 and a calculated t-value greater than the t-table (2.445 > 1.859), indicating that Return on Asset partially has a positive and significant effect on Profit Growth. Furthermore, the combined values of Current Ratio, Debt to Equity Ratio, and Return on Asset yield a significance value of 0.037 < 0.05 and an F-calculated value greater than the F-table (4.610 > 4.07). This demonstrates that, simultaneously, these three variables have a positive and significant effect on Profit Growth.
Optimalisasi Pengelolaan Keuangan Koperasi untuk Pemberdayaan Ekonomi Masyarakat ARGAPURI Supatmin, Supatmin; Noryani, Noryani; Akbar, Akhmad
Jurnal Pengabdian Tangerang Selatan [JURANTAS] Vol. 1 No. 1 (2023): Jurnal Pengabdian Tangerang Selatan : JURANTAS [Periode: Maret s.d Juni 2023]
Publisher : LAP4B

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58174/jrt.v1i1.18

Abstract

Abstrak, Koperasi di Indonesia baik dari sisi jumlah maupun kualitas dan jenis usaha terus meningkat, walaupun tidak dapat dipungkiri jumlah anggota yang ada belum banyak. Salah satu penyebabnya adalah dari sisi lemahnya pengelolaan keuangan oleh pengurus, sehingga keberlangsungan usaha tidak dapat dipantau dan menimbulkan ketidakpercayaan dari anggota koperasi. Kegiatan pengabdian bertujuan untuk pertama untuk meningkatkan kemampuan dan keterampilan pengurus koperasi dalam pengelolaan keuangan khususnya terkait penyusunan laporan keuangan sehingga informasi keuangan dapat dimanfaatkan untuk rencana pengembangan usaha. Mitra kegiatan ini adalah Koperasi Usaha Bersama Argapuri. Pelatihan diberikan kepada pengurus dan staf koperasi. Informasi yang tersaji dalam laporan keuangan bisa digunakan sebagai salah satu dasar untuk penetapan kebijakan atau keputusan pengembangan usaha dan menjadi pertanggungjawaban kepada anggota dan stakeholders lainnya.  Kegiatan pengabdian telah dilaksanakan dengan baik dan lancar. Harapan dari mitra, kegiatan pengabdian pada masyarakat seperti ini dapat dilakukan kembali di Koperasi Usaha Bersama Argapuri pada masa yang akan datang.
The Effect Of Regional Native Income And Capital Expenditure On Regional Financial Independence In District /City Goverments In West Java Province Year 2016 -2020 Akbar, Akhmad
International Journal of Science, Technology & Management Vol. 3 No. 4 (2022): July 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i4.561

Abstract

The purpose of this study is to find out the influence of Regional Native Income and Capital Expenditures partially and simultaneously on Regional Financial Independence in Regency / City Governments in West Java Province in 2016-2020. This research uses quantitative methods. The sampling technique in this study used census methods (saturated samples) from 27 district/city samples with observation years for 5 years from 2016-2020 with a total of 135 observation data. The statistical analysis of the data used in this study is the regression analysis of panel data with Eviews 9. The results of the research obtained showed that the original income of the region and capital expenditures were able to explain the financial independence of the region by 99.36%, while the remaining 0.64% was explained by other variables outside the study.The results of the partial test showed that the original income of the region had a significant positive effect on regional financial independence, while capital expenditure had no effect on regional financial independence. The results of the test simultaneously, showed that the original income of the region and capital expenditures affected the financial independence of the region.
The Effect of Debt-to-Equity Ratio and Net Profit Margin on Dividend Payout Ratio at PT Mayora Indah Tbk During 2013-2024 Fahira, Zahra Aulia; Akbar, Akhmad
Indonesian Financial Review Vol. 5 No. 2 (2025)
Publisher : Yayasan Pendidikan Penelitian Pengabdian Al-amsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55538/ifr.v5i2.83

Abstract

This study examines the effect of capital structure and profitability on dividend policy at PT Mayora Indah Tbk during the 2013–2024 period. Using a quantitative approach with multiple regression analysis, the Debt to Equity Ratio (DER) represents capital structure, Net Profit Margin (NPM) measures profitability, and the Dividend Payout Ratio (DPR) reflects dividend policy. The results show that, partially, DER has a significant negative effect on DPR, indicating that higher leverage constrains dividend distribution. NPM also has a significant negative effect on DPR, suggesting that profitability is often retained as internal financing rather than distributed as dividends. Simultaneously, DER and NPM significantly affect DPR. The coefficient of determination of 54.9% indicates that more than half of dividend payout variation is explained by these variables. The findings highlight the strategic role of leverage and profitability in dividend policy decisions.
Co-Authors Ayahrizal, Ahmad Bambang Kurniawan Fahira, Zahra Aulia Gandung, Muhammad Hasyari, Mutmainnah Hermawan, Hengki Krisnaldy, Krisnaldy Maesaroh, Siti Imas Moh. Jazuli Monika Manalu, Siska Noryani, Noryani Nurita, Endang Paeno, Paeno Rahim, Eka Ramy Anisa, Zahra Ratnasih, Pancagaluh Setiawan, Rio Supatmin, Supatmin Sutiman Sutiman, Sutiman Yusran Haskas Zahra Qurana Sabila