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All Journal Biopsikososial: Jurnal Ilmiah Psikologi Fakultas Psikologi Universitas Mercubuana Jakarta Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Ekonomi dan Bisnis Dharma Andalas Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Tasnim Journal for Community Service Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomika Manajemen Dan Bisnis Review of Management, Accounting, and Business Studies Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Annusfy JRTI (Jurnal Riset Tindakan Indonesia) Jurnal Pengabdian Pemersatu Bangsa (JPPB)
Gustia Harini
Universitas PGRI Sumatera Barat
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Neuroscience Physics Public Health Social Sciences Other

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PENGARUH CURRENT RATIO, EARNING PER SHARE, DEBT TO EQUITY RATIO DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2021-2024 Falki; Gustia Harini; Nora Susanti
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01, Maret 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.43226

Abstract

This study aims to analyze the effect of Current Ratio (CR), Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Firm Size on Stock Prices of LQ45 companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research employs a quantitative approach using secondary data in the form of annual financial statements and closing stock prices. The sample was determined through purposive sampling technique. The data were analyzed using panel data regression, with model selection conducted through the Chow test, Hausman test, and Lagrange Multiplier test. The results indicate that partially, Earnings Per Share has a significant effect on stock prices, while Current Ratio, Debt to Equity Ratio, and Firm Size do not entirely show significant effects. However, simultaneously, CR, EPS, DER, and Firm Size have a significant effect on stock prices. These findings support signaling theory, which suggests that financial information serves as a signal to investors in making investment decisions. This study is expected to provide insights for investors in evaluating company performance before investing in stocks
Pengaruh current ratio, earning per share, debt to equity ratio dan return on asset terhadap return saham transportasi Letri Delvita Sari; Gustia Harini; Nilma Desri Rosya
JRTI (Jurnal Riset Tindakan Indonesia) Vol. 10 No. 1 (2025): JRTI (Jurnal Riset Tindakan Indonesia)
Publisher : IICET (Indonesian Institute for Counseling, Education and Therapy)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/30036090000

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Earning Per Share (EPS), Debt to Equity Ratio (DER), dan Return on Asset (ROA) terhadap return saham pada perusahaan sektor infrastruktur sub sektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi data panel. Populasi dalam penelitian ini adalah 9 perusahaan transportasi yang memenuhi kriteria purposive sampling, dengan total observasi sebanyak 45 data tahun-perusahaan. Hasil uji statistik deskriptif menunjukkan adanya variasi signifikan dalam nilai return saham dan variabel keuangan perusahaan. Berdasarkan uji Chow, Hausman, dan Lagrange Multiplier, model terbaik yang digunakan adalah Fixed Effect Model (FEM). Hasil regresi menunjukkan bahwa EPS dan ROA berpengaruh positif dan signifikan terhadap return saham, sedangkan CR dan DER tidak berpengaruh signifikan. Uji simultan (uji F) menyatakan bahwa seluruh variabel independen secara bersama-sama berpengaruh signifikan terhadap return saham dengan nilai koefisien determinasi (R²) sebesar 43,19%. Penelitian ini menyimpulkan bahwa indikator profitabilitas lebih dipertimbangkan oleh investor dalam menentukan return saham dibandingkan likuiditas dan struktur permodalan. Rekomendasi diberikan bagi manajemen perusahaan, investor, peneliti selanjutnya, dan otoritas pasar untuk meningkatkan efisiensi, kualitas informasi keuangan, dan pendekatan analisis investasi yang lebih holistik.
PELATIHAN AKUNTANSI BAGI USAHA MIKRO KECIL MENENGAH (UMKM) UNTUK MENINGKATKAN KINERJA KEUANGAN USAHA RAKYAT NAGARI TIUMANG, KECAMATAN TIUMANG, KABUPATEN DHARMASRAYA Gustia Harini; Yesmira Syamra; Indra Mulia Pratama
Ekasakti Jurnal Penelitian dan Pengabdian Vol. 1 No. 2 (2021): Ekasakti Jurnal Penelitian dan Pengabdian
Publisher : LPPM Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/ejpp.v1i2.318

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini berkaitan dengan penggunaan laporan keuangan untuk pelaku usaha masyarakat yaitu pelaku Usaha Mikro Kecil Menengah (UMKM). Peserta pelatian pada pengabdian ini berjumlah 20 orang dari setiap pelaku Usaha Mikro Kecil Menengah (UMKM). Pengabdian ini dilakukan di Kecamatan Tiumang, Kabupaten Dharmasraya. Pengabdian ini bertujuan yaitu memecahkan masalah tentang rendahnya pemahaman anggota UMKM usaha rakyat Nagari Tiumang diKecamatan Tiumang, Kabupaten Dharmasraya. Kegiatan ini dilakukan dengan menggunakan metode ceramah, tanya jawab dan diskusi. Hasil yang diperoleh dari pengabdian masyarakat ini yaitu: (1) Pelaku UMKM Nagari Tiumang Kecamatan Tiumang, Kabupaten Dharmasraya memperoleh pengetahuan dalam penyusunan dan penyajian laporan keuangan usahanya sesuai dengan prinsip dan standar akuntansi yang berlaku umum. (2) Kegiatan pelatihan ini sangat bermanfaat bagi pelaku UMKM Nagari Tiumang Kecamatan Tiumang Kabupaten Dharmasraya dalam meningkatkan kinerja keuangannya sehingga laporan keuangan yang mereka buat sesuai dengan prinsip dan standar akuntansi yang berlaku umum sehingga dapat memberikan informasi bagi pihak pengguna laporan tersebut. Kata kunci: Laporan Keuangan Akuntansi
Pengembangan Strategi Bisnis Berbasis Financial Untuk Meningkatkan Kompetensi Pengelolaan Keuangan Pelaku UMKM Gustia Harini; Nora Susanti; Indra Mulia Pratama; Dina Amaluis; Erita
Jurnal Pengabdian Pemersatu Bangsa Vol. 3 No. 1 (2026): Juni
Publisher : CV Abid Abadi Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in supporting economic growth; however, many still face challenges in financial management and business strategy development. This community service program aimed to enhance the knowledge and skills of MSME owners in developing financial-based business strategies through effective financial management. The program employed the Participatory Learning and Action (PLA) approach, consisting of observation, needs assessment, training, interactive discussions, practical sessions, mentoring, and evaluation. The participants were MSME owners who had limited capabilities in financial record-keeping and in utilizing financial information for business decision-making. The results indicated an improvement in participants' understanding of transaction recording, preparation of simple financial statements, cash flow management, and financial analysis as the basis for business strategy formulation. Furthermore, participants were able to develop business strategies based on financial information, enabling more effective and informed decision-making. The program positively contributed to improving financial literacy and managerial capacity among MSME owners, thereby supporting business sustainability. Continuous mentoring is recommended to ensure the consistent implementation of financial-based business strategies and to achieve long-term benefits.
The influence of ROE, company size, DER, and EPS on stock price in mining sub-sector companies coal listed on BEI period 2018–2022 Martia Ningsih; Gustia Harini; Erita Erita
Review of Management, Accounting, and Business Studies Vol. 3 No. 1 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v3i1.4556

Abstract

This research aims to analyze: 1) The return on equity on the company's stock price, 2) Company size to stock price, 3) Debt to Equity Ratio to stock price, 4) Earnings per share-to-stock price, 5) The return on equity, company size, Debt to Equity Ratio, and earnings per share against stock price. The type of research used is quantitative. The population of this research is all companies in the coal sub-sector listed on the Indonesia Stock Exchange, namely 24 companies with 5 research years (2018-2022). The sampling technique used the Purposive Sampling method with a total research sample of 19 companies. The data analysis technique uses the Ordinary Last Squares (OLS) method using the EViews program. The results of this research indicate that: First, there is no significant influence between Return on Equity (ROE) and stock prices. Second, company size has a significant impact on stock prices. Third, Debt to Equity has no effect on stock prices. The four earnings per share do not have a significant effect on stock prices.
Pelatihan Peningkatan Kompetensi SDM Pengurus Koperasi Desa Merah Putih Kabupaten Pesisir Selatan Nora Susanti; Alfattory Rheza Syahrul; Gustia Harini; Mona Amelia; Indra Mulia Pratama; Nilmadesri Rosya; Nisha Selvia; Asti Ananta
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/f5g60f42

Abstract

The Human Resources (HR) Competency Improvement Training for the Management of the Merah Putih Village Cooperative in Pesisir Selatan Regency was conducted as an effort to increase the capacity of the management in professional, transparent, and accountable cooperative management. The implementation methods included lectures, interactive discussions, case studies, and hands-on practice in bookkeeping and analyzing cooperative financial reports. The training results showed an increase in the understanding and skills of cooperative management in recording financial transactions, preparing cooperative financial reports, and analyzing the cooperative's financial condition in a simple manner. In addition, this training encouraged increased awareness of the management of the importance of good cooperative governance. This activity is expected to support the sustainability and performance of the Merah Putih Village Cooperative in Pesisir Selatan Regency and increase member trust in cooperative management
Co-Authors Alfattory Rheza Syahrul, Alfattory Rheza Asti Ananta Desi Areva Devi Edriani Dina Amaluis Erita Erita Erita Falki Krisya Wahyu Kinarsih Letri Delvita Sari Liesma Maywarni Siregar Liesma Maywarni Siregar Martia Ningsih mona amelia, mona Nilma Desri Rosya Nilmadesri Rosya Nisha Selvia Nora Susanti novi pefbrina pratama, Indra Mulia Rahmania, Meri Saputra, Syailendra Eka Wati Wati Wati Wati Wellia Novita Yesmira Syamra, Yesmira