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Pelatihan Keuangan Sederhana bagi Pelaku Usaha Mikro di Kecamatan Limboto Usu, Idrus; Lamuda, Ilyas; Paramata, Moh Rolli; Ibrahim, Ismail A; Yusuf, Nurdin; Yakup, Anggita Permata; Ishak, Olfin; Hasan, Wahyudin; Abdul, Elfis Mus; Rahman, Zubaidah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Nusantara Edisi April - Juni
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i2.5998

Abstract

Pelatihan keuangan sederhana berbasis digital ini dilaksanakan untuk membantu para pelaku usaha mikro di Kecamatan Limboto dalam memahami dan mengelola keuangan usaha mereka secara lebih baik. Selama ini, banyak pelaku usaha masih mencampuradukkan keuangan pribadi dan usaha, serta belum memiliki kebiasaan mencatat transaksi secara rutin. Melalui pendekatan yang praktis dan mudah dipahami, peserta dikenalkan pada aplikasi pencatatan keuangan berbasis Android seperti BukuKas dan Catatan Keuangan Harian, yang dirancang agar ramah digunakan oleh siapa saja, termasuk mereka yang belum terbiasa dengan teknologi digital. Metode pelatihan mencakup sesi penyampaian materi, praktik langsung, dan pendampingan personal. Hasilnya, sebagian besar peserta mulai memahami pentingnya pencatatan keuangan yang rapi dan mulai menerapkannya dalam usaha mereka. Meski demikian, masih ada peserta yang memerlukan bimbingan lebih lanjut dalam menggunakan aplikasi secara mandiri. Kegiatan ini menunjukkan bahwa pelatihan keuangan berbasis digital dapat menjadi langkah awal yang efektif untuk meningkatkan literasi keuangan pelaku usaha mikro, apalagi jika didukung dengan pendampingan berkelanjutan dan akses teknologi yang memadai.
Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Abdullah, Rugaiya; Lamuda, Ilyas; Rahman, Zubaidah
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik (J-EMSPOL) Vol. 2 No. 2 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i2.50

Abstract

This study aims to determine the effect of profitability and leverage on company value in cigarette companies listed on the Indonesia Stock Exchange, the technical analysis of this research data uses multiple linear regression. This can be seen from the hypothesis test where the value of profitability is significant for the profitability variable (X1) with a significance value of 0.038 because <0.05 which means that the profitability variable has a positive effect. So it can be said that profitability (X1) statistically affects the value of the company (Y) which means that the first hypothesis is accepted, the leverage variable (X2) with a significance value of 0.993 which means> 0.5. So it can be said that leverage (X2) statistically does not affect the value of the company (Y). The results of this study state that partially, leverage variable (x2) dominantly has no effect on company value in cigarette companies listed on the indonesia stock exchange. this means hypothesis 2 is rejected.
Pengaruh Kebijakan Dividen Terhadap Pertumbuhan Laba Lakoro, Febriyanti; Junus, Onong; Rahman, Zubaidah
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik (J-EMSPOL) Vol. 2 No. 2 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i2.67

Abstract

This research aims to determine the effect of dividend policy on profit growth. This is a quantitative study with an explanatory type of research that explains the relationship or influence between variables. The population in this study consists of 6 cosmetics and household goods companies for the period 2018-2022, with 30 financial report data points. The sampling method used is saturated sampling. This research uses secondary data obtained from the annual financial reports of cosmetics and household goods companies listed on the Indonesia Stock Exchange for the period 2018-2022. The data analysis method used in this research is simple linear regression. The independent variable in this research is the Dividend Policy. The dependent variable in this research is Profit Growth. Based on the analysis results, it shows that simultaneously, the Dividend Policy does not affect Profit Growth.
Dampak Modal Kerja Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Makanan dan Minuman di Bursa Efek Indonesia Ahmad, Rukia; Junus, Onong; Rahman, Zubaidah
Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik (J-EMSPOL) Vol. 2 No. 3 (2025): Jurnal Ekonomi, Manajemen, Ilmu Sosial dan Politik
Publisher : CV. Dalle’ Deceng Abeeayla

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69623/j-emspol.v2i3.135

Abstract

This research aims to determine the impact of working capital on firm value. This is a quantitative study that explains the relationship or influence between variables. The sample used consists of 30 companies over the period 2018-2022, with 150 financial report data points. This research uses secondary data obtained from the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange. The data analysis method used in this research is multiple linear regression. The independent variables in this research are the working capital structure and working capital turnover. The dependent variable in this research is firm value. Based on the analysis results, it shows that, simultaneously, working capital turnover and working capital structure do not affect firm value.