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Faktor-Faktor Yang Mempengaruhi Return Saham Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (BEI) Tahun 2019-2022 Tika Handayani; Hasibuan, Rahnawaty; Shally Rizkiyanti; Ardelia Suharmanto; Maulidia Berlianti
JURNAL MUTIARA AKUNTANSI Vol. 8 No. 2 (2023): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51544/jma.v8i2.4708

Abstract

Tingkat pengembalian yang diperoleh dari pembelian dan penjualan saham dikenal dengan istilah return saham. Laba atau laba periode berjalan berdampak pada harga saham korporasi, menurut data yang dirilis Bursa Efek Indonesia. Harga saham dipengaruhi oleh minat investor, yang meningkat seiring dengan naiknya keuntungan perusahaan. Tujuan penelitian ini adalah untuk mengetahui bagaimana pengaruh CR, ROA, DER, EVA terhadap Return Saham perusahaan manufaktur  subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019-2022. Menggunakan data sekunder dari BEI, metode penelitian menggabungkan analisis deskriptif kuantitatif. Pengujian hipotesis dan penentuan statistik menggunakan metode pengujian tradisional. Pada periode 2019-2022, dikumpulkan data dari 14 perusahaan manufaktur subsektor makanan dan minuman  yang memenuhi syarat pemilihan sampel. Temuan penelitian menunjukkan bahwa meskipun Debt to Equity Ratio dan Economic Value Added tidak berpengaruh terhadap return saham, namun Current Ratio dan Return On Assets (ROA) berpengaruh.
Penyuluhan Kewirausahaan dan Pemberdayaan Guru Serta Pegawai di Pondok Pesantren Ma’had Zaadul Ma’ad Palembang Tika Handayani; Sunanto Sunanto; Adellia Suhermanto; Shally Rizkiyanti; Fepi Leisthari; Hidayah Aprini
Pelayanan Unggulan : Jurnal Pengabdian Masyarakat Terapan Vol. 2 No. 1 (2025): Februari : Pelayanan Unggulan : Jurnal Pengabdian Masyarakat Terapan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/unggulan.v2i1.1179

Abstract

Entrepreneurship is an important element in supporting economic independence and community empowerment, including in Islamic boarding school environments. This article describes the entrepreneurship outreach and empowerment program for teachers and employees of the Ma'had Zaadul Ma'ad Islamic Boarding School in Palembang. This program is designed to increase participants' understanding of the basic concepts of entrepreneurship, marketing strategies and small business management based on Islamic values. The methodology used includes lectures, discussions and evaluations to build a creative, innovative mindset and support economic independence. The results of the training showed high enthusiasm from participants in understanding the role of entrepreneurship as a strategic solution for developing the capacity of teachers and employees, as well as contributing to increasing the competitiveness of Islamic boarding schools. Key findings include the importance of entrepreneurial skills in creating a sustainable economic ecosystem, the relevance of business regulations, and strengthening collaboration between Islamic boarding schools and local communities. This program has had a significant positive impact, but further development is recommended
Behavioral Control, Entrepreneurial Activity, and Entrepreneurship Education: The Mediating Role of Entrepreneurial Attitude in haping Entrepreneurial Interest Tika Handayani; Rosita
Indonesian Journal of Business and Entrepreneurship Research Vol. 3 No. 1 (2025): Vol. 3, No. 1, January 2025: Indonesian Journal of Business and Entrepreneurshi
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/ijober.v3i1.6658

Abstract

Unemployment is a major issue in Indonesia. This is due to Indonesia being a country with a relatively high population growth rate, which impacts competition for job opportunities. One effective way to address unemployment is by creating or increasing the number of entrepreneurs. This study aims to determine the direct and indirect effects of entrepreneurship education, behavioral control, entrepreneurial activity, and entrepreneurial attitude on entrepreneurial interest. The sampling technique used was Proportional Random Sampling, with a total of 106 students at Politeknik Negeri Sriwijaya. The research results indicate that both directly and indirectly, entrepreneurship education, behavioral control, entrepreneurial activity, and entrepreneurial attitude have a significant impact on entrepreneurial interest. Based on the findings of this study, it can serve as a source of information or reference for educators or lecturers to guide and mentor students regarding the development of entrepreneurial skills. Students are expected to deepen their skills related to business management so that they focus not only on the products produced but also on marketing activities and decision-making regarding business evaluation, with the aim of developing their businesses. Furthermore, future researchers are encouraged to deepen and expand this research in terms of variables and the development of research methods.
Optimalisasi Pemanfaatan Pekarangan melalui Peluang Agribisnis Hidroponik di Pesantren Zaadul Ma’ad Leni Sabrina; Waliah Nur Rahayu; Rismarini Rismarini; Tika Handayani
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 3 No. 3 (2025): Mei: ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v3i3.1653

Abstract

Interesting agricultural cultivation technology that is easy to apply by the community, namely hydroponic agribusiness. Plant cultivation techniques without using soil, but using water enriched with nutrients needed by plants. These hydroponic plants are becoming increasingly popular because they are efficient, environmentally friendly, and can be done in limited land. This activity was carried out with the background of raising awareness, knowledge, insight, and skills in cultivating vegetables using the hydroponic method. The form of this activity is socialization carried out and attended by students, administrators and staff of Ma'had Zaadul Ma'ad on Jl. Padat Karya Lorong Melati RT 01, Talang Jambe Village, Sukarame District, Palembang. namely lectures, discussions, and direct practice on hydroponic cultivation. This activity received a good response from PKM participants, where participants enthusiastically followed the course of the workshop activities, namely making hydroponic plant seeds, hydroponic devices, making AB mix nutrients, planting, harvesting, to preparing financial reports. Hydroponic plants have a higher selling value compared to other plants. Of course, this is a potential profitable and promising business opportunity, so that male and female students, administrators and staff can utilize the yard to cultivate hydroponic plants. The prospects for this plant are very bright in the long term because consumer demand never stops. This program has a significant positive impact, but it is recommended that there be further development to expand the reach and sustainability of activities.
SWOT and CSF Analysis of the Ground Fish Business at Alang - alang Lebar Market Palembang Siska Almaniar; Tika Handayani; Triayu Rahmadiah; Arabiatul Adwiyah; Ayu Kalista; Junainah Junainah; Septi Hermialingga
International Journal of Economics and Management Sciences Vol. 2 No. 2 (2025): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i2.678

Abstract

The city of Palembang, traversed by the Musi River, is well suited for industrial development in the fisheries sector. The area is renowned for its distinctive regional cuisine, one of which is pempek which is a processed fish product. Entrepreneurs supporting the supply of raw materials for processed fish products include ground fish businesses. The ground fish industry continues to expand, with business owners striving to maintain and enhance product quality and service standards to remain competitive and promote growth. In this regard, the decisions made by leaders significantly impact an organization’s ability to achieve its objectives. Therefore, appropriate methodologies are required to analyze the key factors influencing success or failure. SWOT analysis helps identify external opportunities and threats as well as internal strengths and weaknesses. Additionally, CSF analysis provides a clearer interpretation of key elements, defines essential activities, and supplies relevant information. Furthermore, this research proposes strategies to enhance efficiency, effectiveness, and value at every stage of the value chain. It is expected that this analysis will assist businesses in optimizing resources and improving the competitiveness of ground fish enterprises in the market. This study aims to provide a comprehensive analysis of strategic measures that can enhance the competitive advantage of ground fish businesses in the fisheries and food processing sectors.
Edukasi Literasi Keuangan dalam Membangun Fondasi Investasi Dini Leisthari, Fepi; Handayani, Tika; Sunanto, Sunanto; Aprini, Hidayah; Suharmanto, Ardelia; Napitupulu, Rizal Afif A.; Yogasnumurti, Raras Risia
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.862

Abstract

Financial literacy education should ideally be introduced from an early age during school years. Children need to be guided and accustomed to good financial behaviors. This community service research aims to evaluate the effectiveness of financial literacy education in fostering an early investment foundation among students of SMK Muhammadiyah Pangkalan Balai. The low level of financial literacy among the younger generation, particularly in the context of investment, remains a relevant challenge amidst the dynamics of the digital economy. Employing interactive socialization and counseling methods, this program involved 65 twelfth-grade students. Pre-test and post-test results showed a highly significant increase in knowledge (average gain score of 35.8 points), accompanied by positive changes in students' attitudes and interest in early investment. The program's novelty lies in its emphasis on "financial adaptability" and the integration of entrepreneurial values. It is concluded that financial literacy education with an interactive counseling approach is highly effective in equipping students of SMK Muhammadiyah Pangkalan Balai with practical financial competencies for the future.
Analisis Faktor-faktor yang Mempengaruhi Penggunaan Informasi Akuntansi pada UMKM di Kecamatan Sungai Lilin Kabupaten Musi Banyuasin Sunanto, Sunanto; Dewi, Anis Kusuma; Handayani, Tika
Monex: Journal of Accounting Research Vol 13, No 02 (2024)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v13i02.6523

Abstract

Ketiadaan tujuan data pembukuan menjadi salah satu faktor yang membuat UMKM sulit berinovasi dan berkembang sehingga berujung pada likuidasi. Mengetahui apa yang menjadi pengaruh dari pemanfaatan informasi akuntansi dengan menggunakan faktor skala usaha, umur usaha, pendidikan, pelatihan dan pemahaman akuntansi merupakan tujuan dari penelitian. Informasi diperoleh melalui kuisioner. Model regresi linear berganda digunakan dengan menggunakan SPSS. Teknik pengujian menggunakan random sampling, 50 orang pemiliki/pengelola/pekerja UMKM di Kecamatan Sungai Lilin Kabupaten Musi Banyusin untuk tingkat kesalahan 5%. Pengujian data yang diperoleh memperlihatkan bahwa skala usaha dan pelatihan akuntansi berdampak siginifikan positif pada UMKM atas penggunaan informasi akuntansi dengan nilai signifikan sebesar 0,000. Di sisi lain, faktor umur usaha, pelatihan akuntansi, dan pemahaman akuntansi pada UMKM masing-masing memiliki nilai signifikan sebesar 0,705, 0,859, dan 0,502.
Application of Sea Toll as a Means to Maintain the Availability of Goods in the 3T Area (Lagging, Frontier and Outermost) Pambudi, Muhammad Aji Luhur; Handayani, Tika
Maritime Park: Journal of Maritime Technology and Society Volume 2, Issue 2, 2023
Publisher : Department of Ocean Engineering, Faculty of Engineering, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62012/mp.v2i2.26360

Abstract

Public Service Obligation (PSO) is the implementation of public services used by each country to mandate operators regarding minimum service standards, especially for remote areas where the output is expected to be increased and developed every year. Indonesia as an archipelagic country builds connectivity that can be adequate and can improve economic balance and welfare for the surrounding ecological community. The Sea Toll Program is designed so that each region can be connected between regions in Indonesia with adequate schedules and infrastructure, especially in areas that are still 3 T (Lagging, Frontier and Outermost). This study aims to describe the role of the Sea Toll from the government in designing and maintaining the availability of goods in the 3T area. The research method used is qualitative with a descriptive research approach, which is to say solving the current problems based on data that occurs in the field. So the implementation of sea tolls starting from 2015 to 2022 experiences a positive trend because from year to year it is seen that Indonesia has made a policy to realize an even logistics system by developing shipping networks to the periphery.
Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Akuntansi, Latar Belakang Pendidikan, Umur Usaha, Dan Skala Usaha Terhadap Penggunaan Informasi Akuntansi Pada Pelaku Usaha UMKM Medan Belawan Tahun 2019-2023 Eva MariaMagdalena Br.Manalu; Hasibuan, Rahmawaty; Rizka Hilda Siregar; Martalina Situmorang; Eka Rizki Meiwinda; Tika Handayani; Endang Verawati
JURNAL TEKNOLOGI KESEHATAN DAN ILMU SOSIAL (TEKESNOS) Vol. 6 No. 1 (2024): JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL (TEKESNOS)
Publisher : Universitas Sari Mutiara Indonesia

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

Abstract

Accounting information is a system that is generally computer-based and a method for tracking accounting activities in relation to information technology resources. Based on data published by UMKM Medan Belawan. Accounting information affects the development of UMKM for micro, small and medium enterprises that use accounting information. The purpose of this study was to determine the use of information technology, accounting knowledge, educational background, business age, and business scale on the use of accounting information in micro, small and medium enterprises in Medan Belawan 2019-2023. The research method uses quantitative descriptive. Data was taken from 96 UMKM in Medan Belawan sub-district that met the sample assessment criteria. The results of this study state that the use of information technology, accounting knowledge, educational background, business age, and business scale affect the use of accounting information.
Pengaruh Pemanfaatan Teknologi Informasi Dan Modernisasi Sistem Penerimaan Pajak Parkir Terhadap Kepatuhan Wajib Pajak Parkir Era Pandemi Covid-19 Di Badan Pengelola Pajak Dan Retribusi Daerah Kota Medan (Parkir Restaurant Kota Medan) Putri Septiana Margaretha Zega; Rahmawaty Hasibuan; Rizka Hilda Siregar; Situmorang, Martalina; Eka Rizki Meiwinda; Tika Handayani; Ayu Kalista
JURNAL TEKNOLOGI KESEHATAN DAN ILMU SOSIAL (TEKESNOS) Vol. 6 No. 1 (2024): JURNAL TEKNOLOGI, KESEHATAN DAN ILMU SOSIAL (TEKESNOS)
Publisher : Universitas Sari Mutiara Indonesia

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

Abstract

Parking tax compliance is a taxpayer's activity in implementing applicable tax provisions. Compliant Taxpayers are Taxpayers who comply with their tax obligations in accordance with the provisions of the Legislative Regulations (Siti Kurnia Rahayau, 2017). Based on data published by the Medan City Regional Tax and Retribution Management Agency Office, the higher the level of parking tax compliance, the higher the level of parking tax revenue which is supported by the information technology system and modernization of the parking tax revenue system. The aim of this research is to determine the influence of information technology, modernization of the parking tax revenue system on parking tax compliance at the Medan City Regional Tax and Retribution Management Agency in the era of the Covid-19 pandemic. The research method uses quantitative methods with primary data from the Medan City Regional Tax and Retribution Management Agency. The sampling method in this research uses the Probability Sampling method for the period 2017 to 2022, and has met the sample fulfillment criteria. The research results show that information technology and modernization of the parking tax revenue system have an influence on parking tax compliance.