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THE INFLUENCE OF DAR, ROE AND COMPANY SIZE ON EPS (FOOD AND BEVERAGE SUB SECTOR COMPANIES IN BEI 2024) Riko Sutriyadi; Nur Haris Ependi; Purwitasari, Maria Evy; Sudirman
JACTA: Journal of Accounting and Tax Vol. 3 No. 2 (2025): JACTA: Journal of Accounting and Taxes
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/jacta.v3i2.634

Abstract

The capital market acts as a source of funding for companies as well as an investment platform that includes various instruments such as stocks, bonds, and mutual funds. The existence of the capital market provides an opportunity for companies to obtain capital that can be used in business development. Stock prices are the main indicator in reflecting the company's performance, which is influenced by internal factors such as financial statements, profitability, as well as external factors such as economic conditions, government policies, and the global market situation. Investors need to understand the risks of stock investment, including price volatility, and consider various factors in decision making in order to maximize profits while increasing company value. This research uses a quantitative descriptive method with data from the Indonesia Stock Exchange. The results showed that partially and simultaneously, Debt to Assets Ratio (DAR), Return on Equity (ROE), and company size affect stock prices with a contribution of 36%.
PELATIHAN ANALISA STRATEGI MANAJEMEN “BAGI BUMDES DESA WISATA TUGU SELATAN” Hamizar, Hamizar; Purwitasari, Maria Evy; Lutviani, Metya; Subagiyo, Subagiyo; Oktaviani, Featy; Syamsurizal, Syamsurizal
JURNAL ABDIMAS PLJ Vol. 5 No. 1 (2025): JURNAL ABDIMAS PLJ, Juli 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v5i1.1631

Abstract

Village-Owned Enterprises, hereinafter referred to as BUMDes, are a village economic institution/entity that is a legal entity formed and owned by the Village Government, managed independently and professionally with capital that is wholly or mostly separated village assets. Ultimately, BUMDes was formed with the aim of increasing business opportunities in order to strengthen village autonomy and reduce unemployment. With Law No. 6 of 2014, the village government is given broader authority in terms of developing and empowering the economy of the village community in accordance with the potential, opportunities and capabilities of the village. However, many economic potentials of villages cannot be optimally utilized by the village to improve the economy and welfare of the community due to limited management strategies in managing BUMDes businesses and limited Human Resource capabilities in managing BUMDes. To achieve this goal, the Lecturers together with Students of the LP3I Jakarta Polytechnic held incidental training for the community and BUMDes Managers of Tugu Selatan Tourism Village in order to provide knowledge and understanding of SWOT analysis and Management Strategy so that it is hoped that the community and BUMDes Managers can further optimize the efforts that are currently being carried out and analyze how to make Tugu Selatan Tourism Village more advanced and developed and known by the wider community.