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PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS: Pada Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2016-2020 Friyanto, Friyanto; Masrifah, Fa’issa Barokatin; Saifuddin, Saifuddin
Jurnal Ilmiah Administrasi Bisnis dan Inovasi Vol 5 No 2 (2021)
Publisher : FAKULTAS ILMU ADMINISTRASI UNIVERSITAS DR SOETOMO SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jiabi.v5i2.4378

Abstract

There are several objectives in this study, including: To find out and analyze the effect of receivable turnover and inventory turnover partially on profitability in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2016-2020. And also to find out and analyze the effect of receivable turnover and inventory turnover simultaneously on profitability in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2016-2020. The sample in this study was the financial statements on 9 (Nine) food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2016-2020 which amounted to 45 financial statements selected using purposive sampling techniques. The data used is secondary data taken from www.idx.co.id data. This study uses quantitative methods with multiple regression analysis techniques assisted by using the SPSS (Statistical Product and Service Solution) application program version 20. The results of the first t test proved that the hypothesis partially had no effect on independent variables i.e. the variable turnover of receivables to profitability was not proven to be true. While the results of the second t test proved that the hypothesis partially affects independent variables, namely inventory turnover to profitability is proven to be true. And the results of regression analysis from the F test showed that simultaneously or together there was an influence between the variable turnover of receivables and inventory turnover affecting profitability in food and beverage sub-sector companies listed on the Indonesia Stock Exchange
Influence of Green Banking and Financial Performance Implementation to Profitability Levels in Conventional Banking Financial Companies Listed On the Indonesian Stock Exchange Period 2020 Friyanto, Friyanto; Haritsar, Yosar
Journal of Business Management and Economic Development Том 2 № 01 (2024): January 2024
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v2i01.499

Abstract

The Interesting talks in the company in Indonesia is about social and environmental issues. This event corresponds to the publication of Presidential Regulation No. 92 of 2020 pertaining to the Ministry of Environment and Forestry. As a result, having complete and accurate environmental information will lead to better environmental performance. In this situation, financial services firms such as banks can help to realize a green environment by channeling financing to environmentally friendly and sustainable businesses. The purpose of this study was to analyze the effect of Green Banking and Financial Performance on the Level of Profitability in Conventional Bank Sector Financial Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 term. For a total sample of 21 enterprises, this study used the purposive sampling method and secondary data in the form of financial statements. SPSS 24.0 was used to analyze the data using the multiple linear regression analysis approach. The findings revealed that Green Accounting has a marginally (Test t) insignificant influence on Return On Asset (ROA). Return On Asset (ROA) is influenced by Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), BOPO, and Loan to Deposit Asset Ratio (LDR).
Pendampingan Penyusunan Modul Ajar Akuntansi Bagi Guru Sekolah Indonesia Davao Filipina Nuswantara, Dian Anita; Sulistyowati, Raya; Mulyani, Heni; Kurniati, Fitrina; Sari, Wulan Iyhig Ratna; Friyanto, Friyanto; Djoewita, Djoewita; Selfiah, Selfiah; Sugangga, Fannie; Musyaffi, Ayatulloh Michael; Nasution, Hafifah
Jurnal KARINOV Vol 7, No 2 (2024): Mei
Publisher : Institute for Research and Community Service (LP2M), Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um045v7i2p079

Abstract

Program pengabdian kepada masyarakat internasional adalah kegiatan yang melibatkan kolaborasi lintas negara untuk memberikan kontribusi nyata kepada masyarakat melalui transfer ilmu pengetahuan, teknologi, dan keterampilan. Program pengabdian kepada masyarakat internasional ini bertujuan untuk meningkatkan keterampilan guru dalam menyusun modul ajar akuntansi jasa di Sekolah Indonesia Davao Filipina. Kegiatan ini melibatkan berbagai workshop dan pendampingan intensif untuk para guru, dengan fokus pada pengembangan materi ajar akuntansi jasa yang sesuai dengan kurikulum dan konteks setempat. Pendekatan yang digunakan mencakup identifikasi masalah, persiapan dan koordinasi, sosialisasi program, pelaksanaan pendampingan secara daring dan luring, diskusi kelompok, serta evaluasi berkelanjutan guna memastikan keterampilan yang diperoleh dapat diterapkan dengan efektif. Hasil dari program ini menunjukkan peningkatan signifikan dalam kemampuan guru untuk merancang modul ajar yang inovatif dan relevan, serta peningkatan pemahaman mereka tentang konsep-konsep akuntansi jasa. Dampak positif lainnya termasuk terbentuknya jaringan kerja sama yang lebih kuat antara pengajar di kedua negara, serta peningkatan kualitas pendidikan akuntansi di Sekolah Indonesia Davao, Filipina. Kata kunci—Pengabdian, Keterampilan guru, Pendampingan, Workshop Abstract An international community service program involves cross-country collaboration to make a tangible contribution to society through the transfer of knowledge, technology, and skills. This international community service program aims to enhance the skills of teachers in developing teaching modules for service accounting at the Indonesian School in Davao, Philippines. This activity includes various workshops and intensive mentoring for teachers, focusing on the development of service accounting teaching materials that are aligned with the local curriculum and context. The approach used encompasses problem identification, preparation and coordination, program socialization, online and offline mentoring implementation, group discussions, and continuous evaluation to ensure the acquired skills can be effectively applied. The results of this program show a significant improvement in teachers' ability to design innovative and relevant teaching modules, as well as an increased understanding of service accounting concepts. Other positive impacts include the formation of stronger collaborative networks between educators in both countries and an improvement in the quality of accounting education at the Indonesian School in Davao, Philippines. Keywords— Community service, Teacher Skill, Mentoring, Workshop
An analysis of using games in learning English toward students’ vocabulary mastery in literature review Habibie, Ainsha Ainun; Saleh, Yuwin; Friyanto, Friyanto
Journal of English Teaching and Linguistic Issues (JETLI) Vol. 1 No. 1 (2022): Journal of English Teaching and Linguistic Issues (JETLI)
Publisher : English Education Department

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.263 KB) | DOI: 10.58194/jetli.v1i1.61

Abstract

This research study aims to investigate the effect of game mastery in learning English toward students’ vocabulary. This research employed the qualitative method. The data sources of this research are the ten international indexed journals and two national indexed journals. There are many studies about the games for learning, but those articles focus on vocabularies. This study approved that the use of games affected students’ vocabulary mastery. By using the games in learning activities, the English teachers are to facilitate the students for improving their mastering in vocabulary. There are some games that can be used to enhance vocabulary skill. They are Scattergories Game, Digital Game Based Learning, Language Games (Crowspuzzle and so on particular primary school. Then, there are Hangaroo Game, and Digital Games for intermediate students. However, this study suggests to the next researcher to analyze deeply an advantage and disadvantage of games to improve students’ vocabulary. Because this study still has many limitations to explore the games.
Systematic Literature Review: The Role Of Product Quality And Digital Promotion On Purchasing Decisions Wahyudi, Eko Juni; Friyanto, Friyanto; Borahima, Bahrun; Sudarjo, Sudarjo
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 9 No 1 (2024): January
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v9i1.5189

Abstract

The role of product quality and promotion in the sales context is extremely important. Customer perceptions of value and satisfaction with a product are influenced by product consistency. With promotions on digital platforms, information about product quality can be easily found by all consumers from various regions, either by online reviews, customer testimonials, or content shared by the company itself. This report aims to answer questions about the effect of product quality and promotion on purchasing decisions. Researchers used the systematic literature review approach to find 176 national articles that were endorsed by sinta in a search using publish or perish and other programs such as zotero, & mendeley, which were then sorted into 45 selected articles for descriptive analysis. Brands can increase their visibility and build stronger links with their target audiences by using the right digital marketing techniques, such as internet advertising, social media campaigns, and content marketing. In terms of satisfaction, brand reputation, loyalty, and differentiation from competitors, product quality plays a vital role in making purchasing decisions. Therefore, both product quality and effective promotion play a vital role in creating value for customers and strengthening a brand's position in the market.
UTILIZATION OF QRIS BY MSMEs AS A CASHLESS SYSTEM IN THE DIGITAL ERA IN TLOGOMAS MALANG CITY, INDONESIA (Pemanfaatan QRIS oleh UMKM Sebagai Sistem Nirtunai di Era Digital di Tlogomas Kota Malang, Indonesia) Eddy Chandra; Friyanto, Friyanto; Djoewita, Djoewita
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v5i6.11785

Abstract

The integration of the Indonesian Standard Quick Response Code (QRIS) is a crucial strategic step for Micro, Small, and Medium Enterprises (MSMEs) to modernize their payment infrastructure, thereby catalyzing the acceleration of the digital economy amid widespread digital transformation. This standardized payment system represents a foundational technological breakthrough, establishing a universal framework for QR-based non-cash transactions. Crucially, MSMEs are empowered to consolidate various payment platforms—spanning digital wallets, electronic money applications, and mobile banking services—under one unified QRIS logo. This eliminates the necessity for enterprises to manage multiple proprietary codes. The widespread implementation of QRIS furnishes smaller enterprises with a streamlined, highly effective mechanism to successfully transition towards a cashless operational model, significantly enhancing the fluidity and overall efficiency of financial exchanges. An analysis derived from a targeted investigation conducted in the Tlogmas area of Malang City, Indonesia, indicates that the assimilation of QRIS yields varied outcomes for local MSMEs. The findings underscore the system's inherent capacity to boost operational productivity and open up new market avenues, provided it is complemented by robust technological infrastructure and greater entrepreneurial literacy regarding its full scope of advantages. These observations necessitate proactive policy intervention aimed at heightening MSME proficiency and participation in the utilization of QRIS. It is incumbent upon governing bodies and associated entities to escalate outreach efforts and conduct extensive informational campaigns detailing QRIS benefits. Furthermore, targeted capacity building programs are essential to ensure MSME proprietors possess comprehensive technical mastery, enabling them to optimally leverage this digital payment technology not just for transactional expediency, but as a robust driver for business continuity and long-term sustainable expansion.