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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business DEDIKASI PKM Journal of Research and Publication Innovation Jurnal Intelek Dan Cendikiawan Nusantara Tadris: Manajemen Pendidikan Islam
Sri Mardiana
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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 1 
OPTIMALISASI ANGGARAN KEUANGAN DESA LANJUTAN PADA MASA PANDEMI COVID-19 DI DESA CICALENGKA KECAMATAN PAGEDANGAN KABUPATEN TANGERANG-BANTEN Sri Mardiana; Yenny Merinatul Hasanah; Wawan Supriyatna; Zakaria Zakaria; Indri Indirasari
DEDIKASI PKM Vol 2, No 2 (2021): DEDIKASI PKM UNPAM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dedikasipkm.v2i2.11537

Abstract

Pelaksanaan Pengabdian kepada Masyarakat bertujuan memberikan penyuluhan dan sosialisasi kepada kepala desa, sekretaris desa, BPD, dan masyarakat terkait optimalisasi anggaran keuangan desa pada masa pandemi covid-19 di kelurahan pegedangan.  Desa sebagai penyelengaraan pemerintah terkecil namun merupakan unit terdepan dalam pelayanan kepada masyarakat dan bagian yang strategis untuk keberhasilan semua program pembangunan. Karena itu, upaya untuk memperkuat desa (Pemerintah Desa dan Lembaga Kemasyarakatan) merupakan langkah mempercepat terwujudnya kesejahteraan masyarakat sebagai tujuan otonomi daerah.  Metode dalam pelaksanaan kegiatan pengabdian ini dilakukan dalam beberapa tahap, yaitu:  (1) Tahap Observasi, (2) Tahap Sosialisasi, (3) Tahap Pelaksanaan Penyuluhan. Dalam tahap pelaksanaan penyuluhan, tim PkM Memberikan presentasi mengenai materi optimalisasi penyusunan anggaran keuangan dengan mengadakan pendekatan kepada perangkat desa untuk melakukan tertib administrasi sehingga mempermudah dalam penyusunan anggaran keuangan. Target luaran dari kegiatan Pengabdian kepada Masyarakat ini di harapkan mampu memberikan inspirasi kepada Perangkat desa dalam menambah referensi mengenai optimalisasi penyusunan anggaran keuangan dana desa supaya tepat sasaran sehingga pelaporan keuangan bisa tepat waktu dan tidak menimbulkan keraguan dari masyarakat mengenai pemanfaatan dana desa. Dengan pelaporan tepat waktu dan tepat guna maka akan membangun kepercayaan masyarakat kepada perangkat desa.
ANALISIS RASIO LIKUIDITAS DAN RASIO RENTABILITAS UNTUK MENILAI KINERJA KEUANGAN PADA PT.UNILEVER INDONESIA TBK Sri Mardiana
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i2.464

Abstract

PT. Unilever Indonesia Tbk. also generally have the goal of gaining profit / profit, increasing the value of the company and others. However, in this case, based on financial statement data taken from PT. Unilever Indonesia Tbk. that the company experienced a decrease in the level of profit achievement, an increase in operating costs, the existence of assets or funds that were idle because they had not been used optimally. Data analysis techniques using ratio analysis such as liquidity ratios, current ratios, quick ratios and cash ratios The company's liquidity ratio has increased and decreased. The highest Current Ratio value occurred in 2016 at 71.5%, while the lowest value occurred in 2019 at 60.6%, or decreased by 10.9% from the highest. The highest Quick Ratio value occurred in 2015 at 29.9%, while the lowest value occurred in 2019 at 21.2%, or down 8.7% from the highest. The highest Cash Ratio value occurred in 2017 at 96.9%, while the lowest was in 2015 at 33.4%, or down 63.5% from the highest. The company's profitability ratio has increased and decreased. Through analysis tools, namely the profitability ratio of the company's financial performance is quite good because the Gross Profit Margin, Return On Assets and Return On Equity the company's performance is above the industry standard where the industry standard for gross profit margin is 30%, return on assets is 30%, and return on equity. 40% of the industry standard even though the Net Profit Margin is still below the industry standard of 20%.
ANALISIS RASIO LIKUIDITAS DAN RASIO PROFITABILITAS SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN PADA PT GUDANG GARAM Tbk (PERIODE TAHUN 2014-2023) Nabila Khairunnisa; Sri Mardiana
Journal of Research and Publication Innovation Vol 3 No 1 (2025): JANUARI
Publisher : Journal of Research and Publication Innovation

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Abstract

This research aims to determine the financial performance of PT Gudang Garam Tbk for the 2014-2023 period, when viewed from the Liquidity Ratio and Profitability Ratio. In this research, researchers used associative quantitative research.  The population and sample of this research are the financial reports of PT Gudang Garam Tbk for the period 2014-2023 which consist of Tbk's balance sheet and profit and loss report for 10 years. Data collection techniques were carried out using documentation techniques and literature studies. The results of this research show that the financial performance in terms of the Liquidity Ratio of PT Gudang Garam Tbk which is measured by the Current ratio from 2014-2023 on average is 201%, which can be declared "Good". Financial performance in terms of the Liquidity Ratio of PT Gudang Garam Tbk which is measured by the Cash ratio from 2014-2023, the standard average is 13% which can be declared "Poorly Good". Meanwhile, PT Gudang Garam Tbk's profitability ratio, which is measured by Net profit margin from 2014-2023, is a standard average of 9%, which can be declared "Poorly Good". Financial performance in terms of the Profitability Ratio of PT Gudang Garam Tbk which is measured by Return on equity from 2014-2023, the standard average is 14% which can be declared "Poorly Good".
PENGARUH DEBT TO EQUITY RATIO DAN RETURN ON EQUITY TERHADAP PRICE TO BOOK VALUE PADA PT ASTRA INTERNATIONAL, Tbk PERIODE 2014 – 2023 Andy Riyanto; Sri Mardiana
Journal of Research and Publication Innovation Vol 3 No 2 (2025): APRIL
Publisher : Journal of Research and Publication Innovation

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Abstract

The purpose of this study is to determine the effect of Debt to Equity Ratio and Return On Equity on Price to Book Value at PT Astra International, Tbk both partially and simultaneously. The research method used is a quantitative method with an associative approach. The sample used is the Financial Report of PT Astra International, Tbk for 10 (ten) years which has been made into time series data. Data analysis in this study uses classical assumption tests, multiple linear regression analysis, hypothesis testing and determination coefficient analysis. The results of this study are multiple linear regression equations of Y = -1.892 + 0.046X1 - 0.028X2 + e. Partially, the Debt to Equity Ratio variable has a positive and significant effect on Price to Book Value with the results of tcount > ttable or (7.045 > 1.895) with a significance level of 0.00 < 0.05. Meanwhile, the Return On Equity variable has no significant effect on Price to Book Value with the result of tcount < ttable or (-1.079 <1.895) with a significance level of 0.316 > 0.05. Simultaneously, Debt to Equity Ratio and Return On Equity have a positive and significant effect on Price to Book Value with the value of Fcount > Ftable, namely (24.987 > 4.737) with a significance level of 0.001 < 0.05. The coefficient of determination is 84.2%, the remaining 15.8% is influenced by other variables and factors.
Implementasi Sistem Informasi Manajemen Pendidikan: Berbasis Mikrotik dalam Optimalisasi Jaringan di Islam Bahrul Ulum Tangerang Selatan Sri Mardiana; Yenny Merinatul Hasanah; Muhammad Raihan Anhar
Tadris: Jurnal Manajemen Pendidikan Islam Vol. 4 No. 1 (2025): Tadris : Jurnal Manajemen Pendidikan Islam
Publisher : Program Studi Manajemen Pendidikan Islam

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Abstract

ABSTRAK   This study aims to determine how the connection settings and internet network settings at SMP Islam Bahrul Ulum South Tangerang. This research method is a qualitative approach through data collection techniques of observation, documentation and interviews. Data analysis techniques through data collection, data reduction, data presentation and conclusion drawing. The results showed that Mikrotik can be used to manage computer networks of various scales, ranging from small to large. The use of Mikrotik in schools can manage internet networks more efficiently, improve security, optimize bandwidth usage, and support digital learning with stable and secure connections. This is important to create an educational environment that is modern, conducive, and responsive to the needs of technology-based learning.    
PENGARUH TOTAL ASSET TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PADA PT. NIPPON INDOSARI CORPINDO,TBK PERIODE 2013-2023 Arif Fadhillah; Sri Mardiana
Journal of Research and Publication Innovation Vol 3 No 3 (2025): JULY
Publisher : Journal of Research and Publication Innovation

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Abstract

The purpose of this study is to determine the effect of Total Asset Turnover and Debt To Equity Ratio on Return On Asset at PT Nippon Indosari Corpindo Tbk. both partially and simultaneously. The research method used is a quantitative method with an associative approach. The sample used is the financial report of PT Nippon Indosari Corpindo Tbk. For 11 (eleven) years which has been made into Time Series data. Data analysis in this study uses the classical assumption test, multiple regression analysis, hypothesis testing, and determination coefficient analysis. The results of this study are multiple linear regression equations of Y = -8.496 + 0.167X1 + 0.030X2 + e. Partially, the Total Asset Turnover variable has a positive and significant effect on Return On Asset with the results of t count> t table or (6.213> 2.306) with a significance level of 0.001 <0.05. While the Debt variable To Equity Ratio has a positive and significant influence on Return On Asset with the results of t count> t table or (3.097> 2.306) with a significance level of 0.015 <0.05. Simultaneously, Total Asset Turnover and Debt To Equity Ratio have a positive and significant influence on Return On Asset with a value of f count> ft table, namely (34.127> 4.459) with a significance level of 0.001 <0.05. The coefficient of determination is 86.9%, the remaining 13.1% is influenced by other variables and factors.
Pengaruh Total Asset Turnover dan Current Ratio Terhadap Return On Equity pada PT Sumber Alfaria Trijaya Tbk periode 2014-2023 Ayu Nur Faizah; Sri Mardiana
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 4 (2025): AGUSTUS - SEPTEMBER 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh Total Asset Turnover dan Current Ratio terhadap Return on Equity pada PT Sumber Alfaria Trijaya Tbk periode 2014-2023, secara parsial maupun simultan. Metode penelitian yang digunakan adalagh metode kuantitatif dengan pendekatan asosiatif. Teknik analisis data dalam penelitian ini menggunakan analisis statistik deskriptif, uji asumsi klasik, uji regresi linear berganda, uji koefisien determinasi (Adjusted R2), uji t dan uji F menggunakan SPSS Versi 27. Hasil penelitian menunjukkan bahwa secara parsial Total Asset Turnover terdapat pengaruh positif dan signifikan terhadap Return on Equity dengan hasil uji thitung 3,381> ttabel 2,365 dengan nilai signifikan sebesar 0,012<0,05. Current Ratio tidak terdapat pengaruh positif dan signifikan terhadap Return on Equity dengan hasil uji thitung -2,173< ttabel 2,365 dan nilai 0,066>0,05. Secara simultan terdapat pengaruh positif dan signifikan antara Total Asset Turnover dan Current Ratio terhadap Return On Equity dengan hasil uji F hitung 6,115 > F table 4,74 dan nilai signifikansi 0,029<0,05. Sedangkan nilai koefisien determinasi sebesar 53,2% sedangkan sisanya 46,8% dipengaruhi oleh variabel lain.
PENGARUH EARNING PER SHARE (EPS) DAN PRICE TO BOOK VALUE (PBV) TERHADAP HARGA SAHAM PADA PT ALAM SUTERA REALTY TBK PERIODE 2014 - 2023 Salsabila Salsabila; Sri Mardiana
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 4 (2025): AGUSTUS - SEPTEMBER 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Earning Per Share dan Price to Book Value terhadap Harga Saham pada PT Alam Sutera Realty Tbk baik secara parsial maupun simultan. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendektan asosiatif. Sampel yang digunakan adalah berupa Laporan Keuangan PT Alam Sutera Realty Tbk selama 10 (Sepuluh) tahun yang sudah dibuat menjadi data time series. Analisis data dalam penelitian ini menggunakan uji asumsi klasik, analisis regresi linier berganda, uji hipotesis dan analisis koefisien determinasi. Adapun hasil penelitian ini adalah persamaan regresi linier berganda sebesar Y = 98,222 + 34,088 x1 + 270 x2 + e. Secara parsial Earning Per Share tidak berpengaruh terhadap Harga Saham dengan hasil thitung < ttabel atau (0,123 < 1,894) dengan tingkat signifikansi sebesar 0,906 > 0,05. Sedangkan varibel Price to Book Value terdapat pengaruh positif dan signifikan terhadap Harga Saham dengan hasil thitung  > ttabel atau (12,322 > 1,894) dengan tingkat signifikansi sebesar 0,000 < 0,05. Secara simultan Earning Per Share dan Price to Book Value terdapat pengaruh positif dan signifikan terhadap Harga Saham dengan nilai Fhitung > Ftabel yaitu (82,256 > 4,74) dengan tingkat signifikansi sebesar 0,000 < 0,05. Koefisien determinasi sebesar 95,9%. Sisanya sebesar 4,1% dipengaruhi oleh variabel dan faktor lainnya
Pengaruh Current Ratio (CR), Debt to Asset Ratio (DAR), Terhadap Return on Asset (ROA) pada PT Indocement Tunggal Prakarsa Tbk Periode 2014-2023 Aulia Ratna Sari; Sri Mardiana
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 4 (2025): AGUSTUS - SEPTEMBER 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Current Ratio dan Debt to Asset Ratio terhadap Return On Asset pada PT Indocement Tunggal Prakarsa, Tbk baik secara parsial maupun secara simultan. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan asosiatif. Sampel yang digunakan adalah berupa Laporan Keuangan PT Indocement Tunggal Prakarsa, Tbk selama 10 (Sepuluh) tahun yang sudah dibuat menjadi data time series. Analisis data dalam penelitian ini menggunakan uji asumsi klasik, analisis regresi linear berganda, uji hipotesis dan analisis koefisien determinasi. Adapun hasil penelitian ini adalah persamaan regresi linear berganda sebesar Y = -50,625 + 9,298X1 + 1,581X2 + e. Secara parsial variabel Current Ratio terdapat pengaruh positif dan signifikan terhadap Return On Asset dengan hasil thitung > ttabel atau (15,012 > 1,895) dengan tingkat signifikansi sebesar 0,00 < 0,05. Sedangkan variabel Debt to Asset Ratio terdapat pengaruh signifikan terhadap Return On Asset dengan hasil thitung > ttabel atau (10,856 > 1,895) dengan tingkat signifikansi sebesar 0,00 < 0,05. Secara simultan Current Ratio dan Debt to Asset Ratio terdapat pengaruh positif dan signifikan terhadap Return On Asset dengan nilai Fhitung > Ftabel yaitu (152,429 > 4,737) dengan tingkat signifikansi sebesar 0,00 < 0,05. Koefisien determinasi sebesar 97,1% sisanya sebesar 2,9% dipengaruhi oleh variabel dan faktor lainnya.
Co-Authors Andy Riyanto Arif Fadhillah Aulia Ratna Sari Ayu Nur Faizah Indri Indirasari Muhammad Raihan Anhar Nabila Khairunnisa Nurwijayanti Salsabila Salsabila Wawan Supriyatna Yenny Merinatul Hasanah