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ANALISIS PENGARUH CURRENT RATIO (CR), RETURN ON ASSET (ROA), DAN PRICE EARNING RATIO (PER) TERHADAP HARGA SAHAM PERBANKAN DI BURSA EFEK INDONESIA (BEI) PERIODE TAHUN 2017-2021 Ida Ayu Gita Sri Mahadewi; Luh Kade Datrini; A.A. Ayu Erna Trisnadewi
Jurnal Riset Akuntansi Warmadewa Vol. 4 No. 2 (2023): Jurnal Riset Akuntansi Warmadewa
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jraw.4.2.8469.25-30

Abstract

Saat ini masyarakat telah menyadari pentingnya investasi, salah satunya adalah investasi saham, namun karena resikonya yang tinggi maka investor sangat membutuhkan informasi yang relevan agar dapat mengambil keputusan investasi yang memberikan keuntungan yang besar. Bank yang saat ini memegang peranan yang sangat penting dalam kehidupan masyarakat juga perlu melakukan pengaturan yang baik guna meningkatkan kinerja perusahaan, salah satunya penghimpunan dana untuk menjalankan kegiatan operasional perusahaan. Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris current ratio (CR), return on asset (ROA), dan price earning ratio (PER) terhadap harga saham perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode Tahun 2017-2021. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Sampel dalam penelitian ini adalah 26 perusahaan perbankan yang ditentukan berdasarkan metode purposive sampling. Data dalam penelitian ini diuji dengan menggunakan analisis regresi linier berganda, uji-F dan uji-t. Hasil penelitian menunjukkan bahwa variabel current ratio (CR), return on asset (ROA) dan price earning ratio (PER) memiliki pengaruh yang positif terhadap harga saham perbankan.
Empowerment of Statue and Tapel Crafts Business Groups in Batuan Village, Sukawati-Gianyar Amlayasa Anak Agung Bagus; A.A. Ayu Erna Trisnadewi; Desak Gde Dwi Arini
Community Service Journal of Law Vol. 3 No. 2 (2024): Community Service Journal of Law
Publisher : Fakultas Hukum, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/csjl.3.2.2024.42-48

Abstract

Creative industries in Batuan-Sukawati area has long been known and has good quality. One of them is the creative industry of statues and tapels. Balinese tapel’s are made of wood. The types of wood that are usually used as materials for making tapels include sandat and pule wood. To reduce the spooky feeling, the wood used is Sandat Wood and does not use Pule wood. This wood raw material must be brought in from other areas, because the wood in Batuan Village has been greatly reduced and can no longer meet production capacity and market demand. The results of field observations found several problems faced by partners. Partners often have difficulty in determining cash inflows and outflows accurately. The transaction recording process is still done manually or is still very simple so that the level of accuracy and effectiveness of transaction calculations is inadequate, and the level of efficiency of bookkeeping time is still relatively low, and partners do not yet have a business license. The solution provided is socialization in the form of literacy and assistance in business licensing as well as training in recording transactions and preparing simple financial reports. The results of community service activities are in the form of compiling practical guidelines for recording financial transactions that are clear and easy to follow, so that partners can record cash flow more accurately and efficiently. In addition, partners gain knowledge about the importance of having a business license.