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All Journal Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Rengganis Jurnal Pengabdian Masyarakat West Science Business and Management
Sari, Syarifah Ratih Kartika
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Pengaruh Ukuran Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di BEI Tahun 2018-2022 Sari, Syarifah Ratih Kartika; Safira, Marta Swastika Hani; Ratnaningtyas, Djuwitawati
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 14 No. 1 (2025): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v14i1.209

Abstract

This study aims to analyze the effect of company size, company growth, profitability, and liquidity on the company's capital structure. The technique in sampling uses purposive sampling method. Data obtained from secondary data annual reports of 15 companies engaged in the health sector listed on the IDX in 2018, 2019, 2020, 2021, and 2022. Data analysis was carried out by multiple linear regression with the SPSS version 25 for windows program. The results of hypothesis research show that the company size independence variable is 0.002, the company growth independence variable is 0.946, the profitability independence variable is 0.000 and the liquidity independence variable is 0.000. With these results it can be stated that company growth has no significant effect, while company size, profitability and liquidity have a significant effect.
Pendampingan Penyusunan Laporan Keuangan dan Pelaporan Pajak pada Perkumpulan Petani Porang Indonesia (Peporindo) Sari, Syarifah Ratih Kartika; Rochman, Fatchur; Purnomo, Herry
Rengganis Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): November 2025
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/rengganis.v5i2.510

Abstract

Pelaksanaan Pengabdian Kepada Masyarakat ini ditujukan kepada Perkumpulan Petani Porang Indonesia (Peporindo) yang memiliki kendala belum memiliki sumber daya yang memadai dalam penyusunan laporan keuangan dan pelaporan pajak, serta software yang mendukung dalam administrasi pelaporan keuangan. Tujuan program Pengabdian Kepada Masyarakat ini adalah meningkatkan pengetahuan dalam pengelolaan keuangan kepada Pengurus Peporindo dalam penyusunan akuntansi berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) secara terkomputerisasi menggunakan Microsoft Excel. Solusi yang ditawarkan adalah implementasi penyusunan laporan keuangan terstruktur sesuai SAK EMKM secara terkomputerisasi berbasis Microsoft Excel serta pelatihan peyusunan dokumen dan peningkatan pemahaman terhadap kewajiban pelaporan pajak. Metode yang digunakan adalah pendampingan guna meningkatkan pemahaman, pengetahuan dan kemampuan praktik akuntansi dalam menyusun Laporan Keuangan serta peningkatan terkait pelaporan SPT tahunan. Hasil dari program Pengabdian Kepada Masyarakat ini antara lain memberikan peningkatan pengetahuan dalam pengelolaan keuangan secara baik dan benar kepada Pengurus Peporindo dalam penyusunan akuntansi berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil dan Menengah (SAK EMKM) secara terkomputerisasi menggunakan Microsoft Excel serta pelatihan peyusunan dokumen dan peningkatan pemahaman terhadap kewajiban pelaporan pajak.
A Qualitative Study in Indonesia Comparing the Institutional and Socio-Economic Roles of Banking and Cooperatives Aribowo, Wira Ganet; Sari, Syarifah Ratih Kartika
West Science Business and Management Vol. 3 No. 03 (2025): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v3i03.2004

Abstract

The goal of this qualitative study is to compare the roles, operational structures, and socioeconomic contributions of banks and savings and loans cooperatives in Indonesia. Both entities are strategically responsible for supporting the national financial system, especially in providing financial services to the lower middle class. This study uses a case study approach and in-depth interviews with managers of banks and cooperatives in three different areas. The study also found that banks are better at following the law and running their businesses efficiently, while cooperatives are better at building social ties and community-based economic empowerment. However, management and professionalism is a big problem for cooperatives. The results of this study say that to strengthen an inclusive and sustainable financial system in Indonesia, the commercial banking approach and the cooperative social approach must work together.
Co-Authors Aribowo, Wira Ganet Djuwitawati Ratnaningtyas Fatchur Rochman Herry Purnomo Safira, Marta Swastika Hani