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All Journal Diktum E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) Best Journal of Administration and Management International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) ANDIL Mulawarman Journal of Community Engagement Edusight Jurnal Pengabdian Masyarakat (EduJPM) AT-TAKLIM: Jurnal Pendidikan Multidisiplin JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Mursidah
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH RETURN ON EQUITY RATIO (ROE), DEBT TO EQUITY RATIO (DER), DAN EARNING PER SHARE RATIO (EPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN FOOD & BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023 Mulia, Safara; Mursidah; Yunita, Nur Afni; Mardiaton; Yunina; Indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 26 No. 2 (2025): Oktober
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v26i2.1529

Abstract

This study aims to analyze the effect of Return On Equity (ROE), Debt To Equity Ratio (DER), and Earning Per Share (EPS) on stock prices of Food & Beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research employs a quantitative approach using secondary data obtained from annual financial statements. Data were analyzed using panel data regression with EViews 12 software. The results indicate that Return On Equity (ROE) has a negative and insignificant effect on stock prices, Debt To Equity Ratio (DER) also has a negative and insignificant. effect, while Earning Per Share (EPS) has a positive and significant effect on stock prices. These findings suggest that EPS serves as a key indicator for investors in assessing company performance and profitability potential.
TRANSPARENCY AND FINANCIAL PERFORMANCE IN VILLAGE GOVERNANCE: A RATIO-BASED EVALUATION APPROACH Hikmahwati; Mursidah; Rizky Amelia
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.634

Abstract

The enactment of Law Number 6 of 2014 on Villages has granted substantial autonomy to villages in managing governance, including financial and asset management, accompanied by high demands for transparency and accountability. This study aims to evaluate the financial performance of Pulau Sugara Village, Barito Kuala Regency, from 2019 to 2023 using a quantitative descriptive approach. The analysis is based on the Village Budget Realization Reports (LRA), utilizing five financial ratios: expenditure variance, expenditure growth, expenditure harmony (operational and capital), efficiency, and revenue effectiveness. Data were collected through interviews, observations, documentation, and literature studies. The findings indicate that the village's financial performance, in terms of expenditure variance, is categorized as efficient, with an average of 86.08%, indicating that actual spending was consistently below budgeted amounts. However, the expenditure growth rate was relatively low, averaging 13.40%, reflecting slow progress in financial capacity. Efficiency analysis revealed a five-year average of 92.50%, indicating a tendency toward budget inefficiency due to overspending relative to revenue. Despite efficient capital spending and low operational costs, the overall efficiency remains suboptimal. These results highlight the need for better financial planning, enhanced internal audits, and capacity building among village officials to ensure more effective and efficient village financial management.
Transisi Menuju Batik Ramah Lingkungan: Pemanfaatan Serat Alam sebagai Media Alternatif dan Penerapan Konsep Zero Waste Yustiana Dwirainaningsih; Mursidah; Andri Nur Cahyo; Aria Mulyapradana
Edusight Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2026): Edusight Jurnal Pengabdian Masyarakat
Publisher : Yayasan Meira Visi Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69726/edujpm.v3i1.243

Abstract

The batik industry's dependence on conventional textile raw materials and production patterns that produce high waste (fast fashion) poses serious challenges to environmental and sustainability aspects. This Community Service (PkM) activity aims to facilitate the transition towards more environmentally friendly batik production in the Independent Women's Community. The implemented solutions focus on two main pillars: (1) Substitution of Conventional Media with Sustainable Natural Fibers and (2) Application of Zero Waste Fashion Principles in design and production. The PkM method involves intensive training, technical assistance, and demonstrations of batik making on natural fiber media (pineapple fiber) as well as zero waste cutting pattern design workshops. The results of the activity demonstrated a significant increase in partners' understanding and skills in processing natural fibers into high-quality batik materials, while also enabling them to design fashion products that minimize fabric waste to below 5%. This implementation successfully created a prototype batik product with high sales value, based on renewable materials, and aligned with green market demands. Overall, this Community Service Program not only increased the technical and economic capacity of the Independent Women's Group but also demonstrated that a sustainable and waste-free batik production model is realistic and feasible, making a real contribution to environmental preservation and the development of a responsible creative economy.
Implementasi Nilai Nilai Pancasila Dalam Program CSR Perusahaan Untuk Keberlanjutan Lingkungan Pada PT Telkom Pekalongan Dwirainaningsih, Yustiana; Mursidah; Andri Nur Cahyo
Diktum: Jurnal Ilmu Hukum Vol. 14 No. 1 (2026): Mei
Publisher : Universitas Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/vd5ccm50

Abstract

This study aims to analyze the implementation of Pancasila values within the Corporate Social Responsibility (CSR) programs of PT Telkom Pekalongan, particularly those oriented toward environmental sustainability. The research is grounded in the urgency of integrating corporate social responsibility with the foundational philosophy of the state, which emphasizes a balanced interplay among social, economic, and environmental dimensions in sustainable development. Employing a qualitative method with a case study approach, the study seeks to obtain an in-depth and contextual understanding of the phenomenon. Data were collected through in-depth interviews, field observations, and documentation analysis of the company’s CSR initiatives. The findings demonstrate that the value of Divinity is reflected in the ethical commitment to environmental preservation, the value of Humanity is manifested in efforts to enhance public awareness of a healthy environment, the value of Unity is realized through multi-stakeholder collaboration, the value of Democracy is evidenced by community participation in planning and implementation processes, and the value of Social Justice is embodied in the equitable and sustainable distribution of program benefits. These findings affirm that the internalization of Pancasila values in CSR policies functions not merely as normative legitimacy but also as an effective institutional strategy for strengthening corporate sustainability governance and contributing substantively to sustainable development.
Pengaruh Biaya Produksi dan Perputaran Aset Terhadap Laba Bersih pada Perusahaan Manufaktur yang Terdaftar di BEI 2021–2024 Dendy Syahputra Nasution; Mursidah; Yunina; Indrayani
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol. 27 No. 1 (2026): Juni
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/e-mabis.v27i1.1598

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh biaya produksi dan perputaran aset terhadap laba bersih pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2021–2024. Laba bersih dalam penelitian ini diukur menggunakan Return on Assets (ROA). Populasi penelitian adalah seluruh perusahaan manufaktur yang terdaftar di BEI, dengan teknik pengambilan sampel menggunakan purposive sampling. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa biaya produksi berpengaruh signifikan terhadap laba bersih dan perputaran aset berpengaruh signifikan terhadap laba bersih. Secara simultan, biaya produksi dan perputaran aset berpengaruh signifikan terhadap laba bersih. Hasil ini menunjukkan bahwa pengelolaan biaya dan efisiensi penggunaan aset merupakan faktor penting dalam meningkatkan profitabilitas perusahaan. Kata Kunci: Biaya Produksi, Perputaran Aset, Laba Bersih
Co-Authors Amin Sulistiyowati Andri Nur Cahyo Aria Mulyapradana Arief Rahman Damsar Dendy Syahputra Nasution DUAKAJU, NELLA NAOMI Dwi Hartati Dwirainaningsih, Yustiana Dwi Eny Fahrati Fizal Alharis Hikmahwati Indrayani Irada Sinta Jumadiah Mardhiah, Oya Mardiaton, Mardiaton Muammar Khaddafi Muhammad Multazam Mulia, Safara Munadirin , Ahmad Nasriani Nur Afni Yunita Nurhasanah Rany Gesta Putri Rais Razif Rizky Amelia Sari Yulis Terfiadi Simanjuntak, Joice Yunina Yusra, Muhammad