Garuda - Garba Rujukan Digital

Analisis Pengaruh Struktur Modal Terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia: Pengabdian Kasmaini; Rina Malahayati
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2468

A company's success is often judged by its reported profitability. If a company wants to survive, it must maintain profitability by reflecting strong performance. The better a company's performance, the higher its profitability, which can attract investors. In order for a company to easily obtain capital from outside or attract investors to invest their capital, the company must have profitability or profit, where the ultimate goal of the company is to obtain maximum profit or profit (. Another thing that can affect the profitability of a company is the capital structure. It can be believed that the capital structure can affect the profitability of the company and the rate of growth of a company. The decision regarding capital structure, namely how the company finances its assets through a combination of debt and equity, is one of the crucial financial decisions. In facing an increasingly competitive environment, decisions regarding capital structure are very important for every side of the business organization. One of the important decisions faced by financial managers in relation to the company's operational activities is the funding decision. The optimal capital structure is one of the considerations between using own capital and using long-term loans. Increasing the capital structure owned by the company will return optimally to the company that makes a profit and also shareholders. In this case, the capital structure is important in increasing the company's profitability and the company's sustainability.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR Sekedang, Safei; Malahayati, Rina; Zulkarnaen, Dicky
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Penelitian ini dilakukan dengan maksud tujuan untuk menganalisisa laporan keuangan PT.Bank Central Asia (Persero) Tbk periode 2020 hingga 2024 dengan menggunakan rasio likuiditas, profitabilitas, solvabilitas dan aktivitas. Pendekatan penelitian yang dilakukan dalam penelitian ini dengan menggunakan pendekatan deskriptif kuantitatif. Data yang diambil merupakan data sekunder yang diperoleh dari laporan keuangan PT.Bank Central Asia (Persero) Tbk periode 2020 hingga 2024. Hasil penelitian menunjukan berdasarkan rasio likuiditas PT Bank Cental Asia selama 2020 hingga 2024, dilihat dari carrent ratio dengan rata-rata 121% kategori sehat, dari aspek cash ratio rata-rata 13% kategori sehat. Berdasarkan rasio Profitabilitas PT Bank Cental Asia selama 2020 hingga 2024 dilihat gross profit margin dengan rata-rata 76% kategori sangat sehat, net profit margin dengan rata-rata 61% kategori sangat sehat, return on asset dengan rata-rata 3% kategori sangat sehat, aspek return on equity dengan rata-rata 18% kategori sangat sehat. Berdasarkan rasio solvabilitas PT Bank Cental Asia selama 2020 hingga 2024 dilihat debt to equity rata-rata 487% kategori tidak sehat, aspek debt to asset rata-rata 82% kategori tidak sehat, dikarenakan sebagian besar dana digunakan untuk membiayai aset perusahaan berasal dari utang. Berdasarkan rasio aktivitas PT Bank Cental Asia selama 2020 hingga 2024 atas dapat dilihat fixed asset turnover rata-rata 2,64 kali kategori belum efisien, aspek receivable turnover rata-rata 7,8 kali kategori belum efisien, aspek asset turnover rata-rata 0,06 kali kategori belum efisien, ini menunjukan bahwa selama lima tahun perusahaan belum efektif dalam mengelola semua asetnya dapat menghasilkan pendapatan.

Analisis Laporan Keuangan PT Bank Central Asia (Persero) TBK Periode Tahun 2020 – 2024 Sikedang, Safii; Malahayati, Rina; Zulkarnaen, Dicky
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

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

Penelitian ini dilakukan dengan maksud tujuan untuk menganalisisa laporan keuangan PT.Bank Central Asia (Persero) Tbk periode 2020 hingga 2024 dengan menggunakan rasio likuiditas, profitabilitas, solvabilitas dan aktivitas. Pendekatan penelitian yang dilakukan dalam penelitian ini dengan menggunakan pendekatan deskriptif kuantitatif. Data yang diambil merupakan data sekunder yang diperoleh dari laporan keuangan PT.Bank Central Asia (Persero) Tbk periode 2020 hingga 2024. Hasil penelitian menunjukan berdasarkan rasio likuiditas PT Bank Cental Asia selama 2020 hingga 2024, dilihat dari carrent ratio dengan rata-rata 121% kategori sehat, dari aspek cash ratio rata-rata 13% kategori sehat. Berdasarkan rasio Profitabilitas PT Bank Cental Asia selama 2020 hingga 2024 dilihat gross profit margin dengan rata-rata 76% kategori sangat sehat, net profit margin dengan rata-rata 61% kategori sangat sehat, return on asset dengan rata-rata 3% kategori sangat sehat, aspek return on equity dengan rata-rata 18% kategori sangat sehat. Berdasarkan rasio solvabilitas PT Bank Cental Asia selama 2020 hingga 2024 dilihat debt to equity rata-rata 487% kategori tidak sehat, aspek debt to asset rata-rata 82% kategori tidak sehat, dikarenakan sebagian besar dana digunakan untuk membiayai aset perusahaan berasal dari utang. Berdasarkan rasio aktivitas PT Bank Cental Asia selama 2020 hingga 2024 atas dapat dilihat fixed asset turnover rata-rata 2,64 kali kategori belum efisien, aspek receivable turnover rata-rata 7,8 kali kategori belum efisien, aspek asset turnover rata-rata 0,06 kali kategori belum efisien, ini menunjukan bahwa selama lima tahun perusahaan belum efektif dalam mengelola semua asetnya dapat menghasilkan pendapatan.

Pengaruh Struktur Modal, Ukuran Perusahaan, Profitabilitas Terhadap Nilai Perusahaan Non Manufaktur Tahun 2020-2024: Penelitian Mila Hayati; Rina Malahayati; Dicky Zulkarnaen
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2654

Company Value is one of the most important factors for investors and creditors in deciding whether to invest, and creditors will use Company Value as a factor in deciding whether to provide loans. The purpose of this study is to determine and analyze the Effect of Capital Structure, Company Size, Profitability on the Value of Non-Manufacturing Companies in 2020-2024. The type of data used in this study is quantitative data with secondary data sources, namely from company financial reports. The collected data were tested using SPSS software consisting of descriptive statistical tests, classical assumption tests, multiple linear regression, and simultaneous and partial hypothesis tests and coefficients of determination. The results of the study indicate that capital structure has a partial positive and significant effect on company value. This shows that capital structure has a theoretical and real effect in increasing company value in non-manufacturing companies in the plantation sector for the period 2020-2024. Company size has a partial positive and significant effect on company value. This shows that company size has a theoretical and real effect in increasing company value. Profitability partially has a negative and insignificant effect on company value in non-manufacturing companies in the plantation sector for the period 2020-2024. This shows that profitability does not have a significant effect in increasing the company value of non-manufacturing companies in the plantation sector for the period 2020-2024. Capital structure, company size and profitability simultaneously have a positive and significant effect on company value in non-manufacturing companies in the plantation sector for the period 2020-2024. In the coefficient of determination, the Adjusted R2 value obtained is 0.15, meaning that variations in the variables Capital structure, company size and profitability can explain their influence on company value by 15% while the remaining 75% is a variation in other variables not explained in this study, for example cash flow, etc.

Financial Management Analysis of Cafe Raihan in Mbarung Village, Babussalam District, Southeast Aceh Regency Nasruddin, Nasruddin; Soefi, Roezaini; Malahayati, Rina
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1248

This study aims to analyze the financial management practices applied at Cafe Raihan, a micro-enterprise in Mbarung Village, Babussalam District, Southeast Aceh Regency. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, participatory observation, and documentation. The results of the study indicate that financial management at Cafe Raihan is still done manually, inconsistently, and has not separated business and personal finances. Transaction recording is done simply and does not cover all aspects of business finances, while cash flow is uncontrolled due to the lack of planning and periodic reports. Cafe Raihan has also not utilized digital financial technology, and the owner's financial literacy is still limited. However, there is awareness and intention from the owner to improve financial management in the future. This study recommends the importance of financial literacy training, the use of digital recording applications, and ongoing assistance from the government or related institutions.

Computer Based Accounting System to Improve Village Fund Financial Accountability Malahayati, Rina; Hasan, Muridha; Pertiwi, Tri
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1346

This study examines the implementation of a computer-based accounting system to enhance the accountability of village fund management in Pasir Bangun Village, Southeast Aceh. Using a qualitative case study approach, data were collected through in-depth interviews, participatory observation, and document analysis from August to December 2024. The results indicate that the system significantly improved financial document completeness from 58% to 92% and reduced reporting time from 47 days to 9 days. Key findings identify three critical success factors: (1) strong village leadership, (2) tiered mentoring by district government, and (3) cultural adaptation of the system through Acehnese language interface and integration with traditional village deliberation. Major challenges include limited electricity and internet infrastructure, human resource competency gaps, and resistance from older-generation village officials. The study recommends regular training funding allocations, village technology task forces, and basic infrastructure provisions as strategic measures. These findings contribute to the literature on village government digitalization by proposing an implementation model that integrates technical, social, and cultural aspects.

Analisis Rasio Likuiditas Pada Perusahaan Sub sektor Perikanan Yang Terdaptar Di Bursa Efek Indonesia Pada Tahun 2016-2019 Zulkarnaen, Dicky; Malahayati, Rina; Aramana, Desi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

This study aims to test the current ratio increases or decreases in fishery sub-sector companies listed on the Indonesian stock exchange (IDX) from 2016 - 2019 and the quick ratio increases or decreases in fisheries sub-sector companies listed on the Indonesian stock exchange (IDX) from 2016 – 2019. The research population is fishery sub-sector companies listed on the Indonesia Stock Exchange in 2016-2019. Analysis of the data used is quantitative and descriptive. The results of the study are the current ratio of the company PT Dharma Samudra Fishing Industries, Tbk in 2016 - 2017 decreased by 2.7% current debt is greater than current assets, the current ratio of the company PT Dharma Samudra Fishing Industries, Tbk in 2017 - 2019 decreased by 5 ,28% because current debt is greater than current assets, the company's current ratio of PT Dharma Samudra Fishing Industries, Tbk in 2018 - 2019 increased by 13.9% because current assets are greater than current debt.

Kompleksitas Operasi, Reputasi Kap, Ukuran Perusahaan, Leverage Terhadap Audit Report Lag Pada Perusahaan Sub Sektor Makanan Dan Minuman Tahun 2017-2020 Sanova, Nur Khalipah; Malahayati, Rina; Aramana, Desi
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 2 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Mei 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

This study aims to test the complexity of operations, reputation of KAP, the size firm, leverage impact on audit report lag. The population in this study was a food and beverage sub-sector company during 2017-2020 which amounted to 30 companies. Data analysis in this study is descriptive statistics, Multiple Linear Regression analysis, R coefficient of determination, and tested T. The results showed that operating complexity and leverage had no effect on audit report lag whereas reputation and size firm had an effect on audit report lag.

AUDIT REPORT LAG KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PADA TAHUN 2020-2024 Minawati, Minawati; Malahayati, Rina; Jamaris, Edi
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10709

The late publication of a company's financial report is known as Audit Report Lag. Timeliness in submitting financial reports is crucial and is governed by various official regulations. This should encourage public companies to report their financial statements on time. The purpose of this study is to determine and analyze the effect of Financial Audit Report Lag on Manufacturing Companies Listed on the IDX in 2020-2025. This research uses a quantitative approach. The sampling technique used in this study is a census method or saturated sampling, where the entire population is used as a sample. Therefore, the total population used in this study is 12 Manufacturing Companies in the Food and Beverage Subsector x 5 years = 60 data. The type of data used in this study is quantitative data with secondary data sources, namely company financial reports. The collected data were tested using descriptive statistics, classical assumption tests, multiple linear regression, and simultaneous and partial hypothesis testing using SPSS software. Profitability partially had a positive and significant effect on audit report lag. Solvency partially had a negative and significant effect on audit report lag. Company size partially had a positive and significant effect on audit report lag. Profitability, solvency, and company size simultaneously had a positive and significant effect on audit report lag. Variations in the variables Profitability, solvency, and company size explained 52.5% of their effect on audit report lag, while the remaining 47,5% was due to variations in other variables not explained in this study, such as cash flow, etc.

Kegiatan Bakti Sosial Dan Gotong Royong di Pemukiman Korban Banjir Bandang Kecamatan Ketambe Aceh Tenggara oleh Universitas Gunung Leuser Rila Maufira; Saddam Hasrul; Zulyadin Berutu; Lusi Tutur Mulia; Gundahara, Gundahara; Farma Ardiansah; Yunita Althin; Mika Sri Wahyuni; Rina Malahayati; Nasruddin, Nasruddin
Jurnal Pemberdayaan Masyarakat Vol. 3 No. 2 (2025): Desember
Publisher : Jurnal Pemberdayaan Masyarakat

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

The community service program conducted in Ketambe Subdistrict, Aceh Tenggara, was a rapid response to the aftermath of a flash flood that caused severe damage to residential areas and disrupted social activities. This initiative engaged university students, lecturers, and local residents to support environmental recovery and strengthen community capacity in disaster preparedness. The activities included house cleaning, removal of mud deposits, minor repairs of public facilities, environmental sanitation, distribution of logistical aid, and basic disaster mitigation education. The results show substantial positive outcomes. A total of 53 damaged houses were cleaned, community participation reached 83%, and accumulated mud levels decreased by an average of 40–70 cm across affected areas. Educational efforts also contributed to a 62% increase in residents’ knowledge regarding disaster mitigation, as measured through simple pre- and post-tests. The community responded positively, recognizing that the program not only offered immediate relief but also promoted long-term awareness of disaster preparedness. Overall, this program demonstrates that coordinated collaboration between universities and local communities can accelerate post-disaster recovery and enhance social and environmental resilience

Title

Found 30 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 30 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 30 Documents
Search