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Adhani, Ida
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Environmental Science Social Sciences

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ANALISIS PENGARUH PENDAPATAN USAHA, PERPUTARAN PERSEDIAAN, BEBAN OPERASIONAL TERHADAP LABA BERSIH PADA SEKTOR CONSUMER CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2023 Adhani, Ida; Fitri Rahmawati, Dea
Accounting Research and Business Journal Vol. 3 No. 1 (2025): Edisi Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i2.81

Abstract

The purpose of this research is to determine the analysis of the influence of business income, inventory turnover, operational expenses on net profit in the consumer cyclical sector listed on the Indonesian Stock Exchange (BEI) in 2020-2023. The type of data is secondary data from the financial reports of consumer cyclical sector companies listed on Indonesian Stock Exchange for the 2020-2023 period. Sampling was carried out by purposive sampling. The analysis techniques used are the Classical Assumption Test, Descriptive Statistics, Multiple Linear Regression, Coefficient of Determination (R2), t Test and F Test. The results of this study show that partial business income has no and significant effect on net profit, partial inventory turnover has an influence positive and significant on net profit and operational expenses partially have a significant influence on net profit. The results are simultaneously known as Business Income, Operational Costs, Inventory Turnover to Net Profit. The predictive ability of the three independent variables on Net Profit can be seen from the Adjust R Square value of 40.2%, while the remaining 59.8% is influenced by other variables outside the research variables.
ANALISIS PENGARUH EARNING PER SHARE (EPS), PRICE EARNING RATIO (PER), DAN PRICE BOOK VALUE (PBV) TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2018 – 2023 Supriyadi, Holili; Adhani, Ida; Ayu Nur Aini, Nabilah
Accounting Research and Business Journal Vol. 3 No. 1 (2025): Edisi Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bhakti Pembangunan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64237/arbus.v2i2.83

Abstract

This research aims to examine the influence of Earning Per Share (EPS), Price Earning Ratio (PER),and Price Book Value (PBV) on share prices in food and beverage sub-sector companies listed on theIndonesia Stock Exchange (BEI) in 2018-2023 , with a purposive sampling method. The data analysistechnique uses panel data regression, the type of data used is secondary data sourced from thecompany's annual financial report. The method used in this research is a quantitative method with dataanalysis using multiple linear regression tests involving classical assumption tests, followed by partialsignificance using the t test and to find out simultaneously the f test with a significance level of 5%,correlation coefficient test and also the coefficient of determination test (R2). The research results showthat the multiple linear regression test has the equation Y = -908,117+ 12,110X1 + 42,284X2 +495,152X3. Partially, the EPS variable has a significant effect on stock prices with a significance of0.000, while the PER and PBV variables do not have a significant effect on stock prices with asignificance of more than 0.05. Meanwhile, simultaneously the variables EPS, PER, and PBV have asignificant influence on share prices with a significance of 0.000< 0.05. The projection ability of the three variables on stock prices is shown from the results of thecoefficient of determination test (R2) which has an Adjusted R Square value of 50.2%. The remaining49.8% is explained by other variables outside the research model.
PENGENALAN DIGITALISASI AKUNTANSI SEDERHANA DALAM UPAYA MENINGKATKAN DAYA SAING DAN AKSES PASAR BAGI PELAKU UMKM DI DESA PAGEDANGAN Cahyadi, Rony Uncok; Zuhrotun Aulia, Triana; Hanita Rusgowanto , Fransisca; Hijriah, Amanah; Marismiati; Afifi, Zaenal; Adhani, Ida; Merosea, Nitri
Where Theory, Practice, Experience & Talent Meet, TPeT Vol 3 No 1 (2023): TPeT (Theory, Practice, Experience & Talent Meet): Community Service Journal
Publisher : LPPM GICI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58890/tpet.v3i1.186

Abstract

Digitalisasi Usaha Mikro, Kecil dan Menengah (UMKM) merupakan salah satu upaya mendorong perkembangan usaha UMKM melalui pemanfaatan teknologi digital. Salah satu langkah digitalisasi yang penting dilakukan adalah digitalisasi akuntansi yaitu proses pencatatan dan pelaporan keuangan yang semula berbasis tradisional berubah ke proses digital. Pentingnya digitalisasi akuntansi bagi UMKM adalah kebutuhan akan informasi keuangan yang akurat dan cepat untuk mengetahui perkembangan usaha mereka yang bisa diperoleh dari akuntansi berbasis digital. Mengapa harus berbasis digital? Karena proses akuntansi manual membutuhkan waktu dan proses yang panjang dalam pencatatan sampai menyusun laporan keuangan. Sedangkan akuntansi digital, saat transaksi dicatat, maka secara otomatis akan terangkum dalam database yang selanjutnya menghasilkan informasi keuangan, mulai buku besar (ledger) sampai dengan laporan keuangan seperti laba-rugi, laporan posisi keuangan (neraca). Desa Pagedangan memiliki UMKM yang diprakarsai oleh ibu-ibu warga RW 04 yang terdiri dari usaha minuman TOGA (tanaman obat keluarga), makanan/snack olahan, serta produk kerajinan tangan, dll. Selama ini proses pencatatan keuangan dilakukan dengan sederhana dibuku tulis dan hanya mencakup uang keluar dan masuk saja. Diharapkan dari kegiatan ini mendorong UMKM semakin melek teknologi digital dan mampu bersaing dan menghadapi tantangan bisnis di masa depan.
Co-Authors Afifi, Zaenal Ayu Nur Aini, Nabilah Fitri Rahmawati, Dea Hanita Rusgowanto , Fransisca Hijriah, Amanah Marismiati Merosea, Nitri Rony Uncok Cahyadi Supriyadi, Holili Zuhrotun Aulia, Triana