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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat Accounting and Business Journal
Ermal M, Eky
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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FACTOR INFLUENCING OF PROFITABILITY: A CASE OF TEXTILE AND GARMENT COMPANIES LISTED IN INDONESIA STOCK EXCHANGE Putra Ritonga, Mirwansyah; Ermal M, Eky; Hasibuan, Mhd Zulkifli
Accounting and Business Journal Vol 2 No 2 (2020): ACCOUNTING AND BUSINESS JOURNAL
Publisher : Lembaga Jurnal & Seminar Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/abj.v2i2.1012

Abstract

This study aims to determine whether there is an influence between Current Ratio and Debt to Asset Ratio on Return on Assets in Textile and Garment Companies listed on the Indonesia Stock Exchange. The methodological approach used in this research is associative research. The data analysis techniques, such as a classical assumption test, correlation, t-test, F-test, and the coefficient of determination. Using secondary data, this study obtained from textile and garment companies listed on the Indonesia Stock Exchange, while the samples as the purposive criteria were 8 textile and garment companies from 2008 to 2011. The results showed that the t-test value on Current Ratio and Debt to Asset Ratio are partially significant, also the F test results in the study showed positive results. Based on the coefficient of determination test results, the value of R square in the regression model leads to strong results. It can be seen that Current Ratio and Debt to Asset Ratio have a significant effect on Return on Assets partially or simultaneously.
KEMAMPUAN PEGAWAI BUMDES DALAM MENGAPLIKASIKAN ZAHIR DALAM PEMBUATAN LAPORAN KEUANGAN DI DESA PEMATANG SERAI TANJUNG PURA DI SUMATERA UTARA Arnita, Vina; Hernawaty, Hernawaty; Ermal M, Eky
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2021): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v4i1.118-122

Abstract

In this dedication the researcher helps provide solutions to Bumdes employees to make financial reports. At the beginning of this dedication, the researchers visited Pematang Village, Lemongrass, Tanjung Pura, and Bumdes employees told of their strengths and weaknesses. The deficiencies faced by them were also explained during the visit. The village residents who were in the area of Lemongrass Temple were one of the villages that received grants from the central government. So the problems that arise they do not understand to make computerized financial statements. With this problem the researchers took part in alleviating their problems in making financial statements. The disadvantage faced by them was that the employees in Bumdes only graduated from high school, so they did not know how to make a correct financial report. Educational background for Bumdes employees makes it difficult for them to understand financial statements, researchers provide learning about accounting and accounts from accounting. After they understand new accounts entered into journals. By completing accounts and journals, then they can enter financial reports through the zahir application.
Co-Authors Hernawaty, Hernawaty Mhd Zulkifli Hasibuan Putra Ritonga, Mirwansyah Vina Arnita