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PERAN PROFITABILITAS DALAM MEMEDIASI MODAL KERJA DAN AKTIVITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN REAL ESTATE Fresiliasari, Oktavie; Widyakto, Adhi; Pradiptya, Adhi
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.14341

Abstract

Property and Real Estate is one of the service company sub-sectors listed as a public company in the Property, Real Estate and construction sectors on the Indonesia Stock Exchange (BEI). Property and real estate are still among the main choices for investors when investing funds. This is because shares of companies in the Property and Real Estate sector still offer potential for increases. The Property and Real Estate sector is one of the sectors that makes a fairly good contribution to economic growth in Indonesia. This research aims to describe and analyze the role of profitability in mediating working capital and activities on company value in real estate companies listed on the BEI in 2019-2022. This research variable uses independent variables, dependent variables and intervening variables. The object of this research is the financial reports of real estate companies listed on the IDX. The type of data used is quantitative data. The data source was obtained from secondary data through intermediaries or indirectly, namely data from real estate company financial reports for the 2018-2022 period. The data collection method uses library research. The analysis technique is descriptive analysis and smart PLS analysis. The data measurement method uses validity tests and reliability tests. Test the structural model using the coefficient of determination. Hypothesis testing uses structural equation modeling analysis with the smartPLS 3.0 program. Measurement model with devaluation reflection indicators with convergent and discriminant validity. The results of this research prove that Working capital (CR) has a significant positive effect on Profitability (ROA), activity (TATO) Has a positive effect on Profitability Policy (ROA), Working capital (CR) has no effect on company value (PBV), Working capital ( TATO) has a significant positive effect on company value (PBV), profitability (ROA) has a significant positive effect on company value (PBV), profitability (ROA) is able to mediate the effect of working capital (CR) on company value (PBV).
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA USAHA UMKM TEMPE MURNI BERDASARKAN SAK EMKM Okta, Oktavie Fresiliasari; Suhardjo, Yohanes; Widyakto, Adhi
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 2 No 4 (2024): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.14699713

Abstract

Tempe Murni UMKM is one of the UMKM businesses in Pedurungan District which is engaged in the manufacture and sale of tempeh. This business is known to have not recorded financial transactions properly and correctly. This is indicated by the absence of financial reports regarding the amount of profit or loss, either daily, monthly, or annually. Therefore, this community service activity aims to provide an understanding of accounting in preparing financial reports in accordance with SAK EMKM for UMKM managers. The method used is a qualitative method by means of observation and interviews which produce data in the form of written or spoken words that can be observed from the owner of Tempe Murni UMKM. The results of this community service activity may still have many shortcomings, but basically the output results obtained in this activity are that the owner and employees of Tempe Murni UMKM already understand and are also able to prepare UMKM financial reports. Suggestions for the future, Tempe Murni UMKM must switch to using financial application technology so that the process is easier and does not complicate the preparation of UMKM financial reports based on SAK EMKM.