Claim Missing Document
Check
Articles

Found 6 Documents
Search

Impact Of Current Ratio (Cr) And Debt To Asset Ratio (Dar) On Return On Assets (Roa) at PT. Smart Tbk Period 2011-2020 Sampurnaningsih, Sri Retnaning; Ikhsyan , Muhammad
Adpebi Science Series 2022: 1st AICMEST 2022
Publisher : ADPEBI

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

Abstract

The purpose of this study was to determine the effect of the current ratio (CR) and debt to asset ratio (DAR) on the Return on Assets (ROA) at PT SMART Tbk for the period 2011-2020. The research method used is descriptive quantitative and uses the classical assumption test, hypothesis testing (T-test and F-test), Coefficient of Determination test, with SPSS version 26 program. The result of the study is that the Current Ratio partially has no significant effect on ROA; Based on the results of the partial test (T-test), the CR variable with a value of t-count < t-table is 0.678 < 2.365 with a significant value of 0.519 > 0.05. Debt to Assets Ratio partially has no significant effect on Return on Assets; Based on the result of the partial test (T test), the DAR variable with a t-count value of 2.320 < t-table 2.365 with a significant value of 0.053> 0.05. Current Ratio and Debt to Assets Ratio simultaneously have a significant effect on Return on Assets, based on the result of F-test that F-count (5.453) > F-table (4.74) and the significant value is 0.037
Perencanaan Keuangan dan Pengelolaan Arus Kas sebagai Dasar Investasi Produktif bagi Anggota Kelompok Sadar Wisata di Kampung 7 Muara Kecamatan Bojongsari Kota Depok Supratikta, Hadi; Sampurnaningsih, Sri Retnaning; Darmawan, Galylia Aryanita; Subur, Akhmad; Noviani, Dini; Faisal, Lutfi; Mulya, Muchamad Rizki
Jurnal Peradaban Masyarakat Vol. 5 No. 3 (2025): Jurnal peradaban masyarakat (JPM)
Publisher : LPPM STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jpm.v5i3.569

Abstract

Pengembangan pariwisata yang berfokus pada komunitas memerlukan dukungan manajemen keuangan yang kuat agar usaha tersebut dapat bertahan. Kegiatan Pengabdian kepada Masyarakat (PKM) ini ditujukan untuk memberikan pemahaman praktis tentang perencanaan keuangan dan pengelolaan arus kas kepada anggota Kelompok Sadar Wisata di Desa 7 Muara, Kecamatan Bojongsari, Kota Depok. Pendekatan yang diterapkan adalah kualitatif dengan teknik ceramah interaktif, diskusi kelompok, serta pelatihan praktis. Kegiatan tersebut berlangsung pada 25 Mei 2025 dan melibatkan 30 peserta dari pelaku UMKM pariwisata setempat. Hasil kegiatan menunjukkan kemajuan pemahaman peserta tentang konsep dasar perencanaan kas, pencatatan penerimaan dan pengeluaran usaha, serta strategi investasi jangka panjang. Pengaruh baik dari aktivitas ini adalah terbentuknya dasar yang kokoh untuk pengembangan usaha pariwisata yang berkelanjutan di Kampung 7 Muara.
Peningkatan Literasi Keuangan Bagi Pelaku UMKM Melalui Pelatihan Pencatatan Keuangan Digital Di Kecamatan Sindang Jaya Kabupaten Tangerang Catio, Mukhlis; Sampurnaningsih, Sri Retnaning; Hidayat, Riyan; Faddilah, Nur; Hasbiyansyah, Hasbiyansyah; M. , Fakhrurazi; Nandani, Yundi Christie
Jabdimas: Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2025): Jabdimas: Jurnal Pengabdian Masyarakat
Publisher : Magister Manajemen, Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jabdimas.v3i1.218

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia. Namun, rendahnya tingkat literasi keuangan dan minimnya pemanfaatan teknologi digital menjadi hambatan utama dalam pengelolaan keuangan mereka. Kegiatan Pengabdian Kepada Masyarakat (PKM) yang dilakukan di Kecamatan Sindang Jaya, Kabupaten Tangerang bertujuan untuk meningkatkan literasi keuangan dan keterampilan pencatatan digital pada pelaku UMKM melalui pelatihan penggunaan aplikasi BRI Merchant. Hasil pelatihan menunjukkan adanya peningkatan signifikan dalam pemahaman keuangan dasar, keterampilan pencatatan keuangan, dan minat menggunakan aplikasi digital dalam kegiatan usaha sehari-hari. Kegiatan ini diharapkan dapat mendorong pelaku UMKM untuk mengelola keuangan secara lebih profesional dan berkelanjutan.
The Impact of Macroeconomic Factors on IDX30 Stocks Through Profitability Period 2020-2024 Wulandari, Nur Asti; Zulfitra, Zulfitra; Sampurnaningsih, Sri Retnaning
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 4 (2025): September
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i4.335

Abstract

This research aims to examine and analyze the impact of inflation, interest rates, and the exchange rate of the rupiah on IDX 30 stocks through profitability during the 2020-2024 period. The type of research used is Descriptive Quantitative. The research population chosen as the object of this study is the Annual Financial Statements of companies included in the IDX30 index listed on the Indonesia Stock Exchange (BEI). The sample selection was conducted using the saturated sampling technique. The samples used include Inflation, Interest Rates, and the Exchange Rate of the Rupiah against Stock Prices with Profitability as the Intervening Variable in companies included in the IDX30 index listed on the Indonesia Stock Exchange (BEI). The research data was subsequently processed using Eviews 12 Software. The analysis method used is panel data regression, which is a combination of cross-section and time series data. The panel data regression analysis was conducted through model selection tests to determine the best model, and the test results indicate that the Fixed Effect Model (FEM) is the most appropriate model. The results of the coefficient of determination test against ROA show a value of 78.90%. The results of the coefficient of determination test against Stock Prices show a value of 89.41%. The hypothesis testing results indicate that Inflation and the Exchange Rate have a negative partial effect on ROA, Interest Rates do not affect the ROA variable, Inflation, Interest Rates, and the Exchange Rate simultaneously affect ROA, Inflation does not affect Stock Prices, Interest Rates, the Exchange Rate, and ROA have a partial effect on Stock Prices, Inflation, Interest Rates, and the Exchange Rate simultaneously affect Stock Prices.
Peran Profitabilitas Sebagai Mediasi Dalam Hubungan Struktur Modal, Kesempatan Investasi dan Kebijakan Dividen Terhadap Nilai Perusahaan Sub Sektor Industri Kelapa Sawit Periodem 2018-2023 zairi, zairi; Sahroni, Sahroni; Sampurnaningsih, Sri Retnaning
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2783

Abstract

This study aims to analyze the effect of capital structure, investment opportunity, and dividend policy on firm value with profitability as a mediating variable in palm oil sub-sector companies listed on the Indonesia Stock Exchange during 2018–2023. The background of this research is based on the fluctuations in financial performance reflected in firm value, profitability, and financial policies, as well as inconsistent findings in previous studies. This research employs a quantitative approach using panel data regression analysis. The sample was determined through purposive sampling and consists of 10 companies with a total of 60 observations. The data were obtained from annual financial statements and stock price information published by the Indonesia Stock Exchange. The results show that capital structure, investment opportunity, and dividend policy do not have a significant effect on profitability. Investment opportunity has a positive and significant effect on firm value, while capital structure, dividend policy, and profitability have no significant effect. Furthermore, profitability does not mediate the relationship between the independent variables and firm value. These findings indicate that investors place greater emphasis on long-term growth prospects rather than short-term profitability or financing policies when assessing palm oil companies. The study implies the importance of sustainable growth strategies in enhancing firm value and opens opportunities for further research by including external factors such as global commodity prices and environmental issues.
Analisis Peran Moderasi Good Corporate Governance (GCG) pada Hubungan Profitabilitas dan Solvabilitas terhadap Nilai Perusahaan (Pada Perusahaan yang Terdaftar di IDXBUMN20 Tahun 2020-2024) Nurafifah, Nurafifah; Marjohan, Masno; Sampurnaningsih, Sri Retnaning
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2886

Abstract

Tujuan penelitian ini adalah untuk menguji dan menganalisis baik secara parsial dan simultan serta melihat peran moderasi Good Corporate Governance (GCG), pada hubungan Profitabilitas dan Solvabilitas terhadap Nilai Perusahaan (Tobin’s Q) pada perusahaan yang terdaftar di IDXBUMN20 tahun 2020-2024. Metode penelitian ini adalah asosiatif kuantitatif dengan mengunakan model regresi data panel. Pengujian yang di lakukan dengan uji asumsi klasik, uji model, uji hipotesis, uji model regresi data panel. Penentuan sample mengunakan metode purposive sampling dan mendapatkan 11 perusahaan sebagai samplenya. Alat analisis yang digunakan Eviews13. Hasil penelitian secara parsial adalah ROA dan DER memiliki pengaruh signifikan terhadap nilai perusahaan, sedangkan NPM tidak memiliki pengaruh signifikan terhadap Nilai Perusahaan. Uji secara simultan pada ROA, NPM, dan DER berpengaruh signifikan terhadap Nilai Perusahaan. Hasil analisis MRA adalah GCG tidak memoderasi hubungan ROA, NPM dan DER terhadap Nilai Perusahaan (Tobin’s Q).