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All Journal Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Mirai Management Jurnal Dinamika Ekonomi dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS JIKA: Jurnal Ilmu Keuangan dan Perbankan JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) The International Journal of Business Review (The Jobs Review) Kajian Akuntansi ACCOUNTHIK : Journal of Accounting and Finance Jurnal Aisyah : Jurnal Ilmu Kesehatan Jurnal Ilmiah Wahana Pendidikan Jurnal Abdimas Indonesia : Jurnal Abdimas Indonesia INVOICE : JURNAL ILMU AKUNTANSI ETAM: Jurnal Pengabdian kepada Masyarakat
Heikal M. Zakaria
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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PENGARUH MODAL KERJA DAN TARAN PIUTANG TERHADAP PROFITABILITAS Aulia Rahmawati; Nesti Hapsari; Heikal Muhammad Zakaria
INVOICE : JURNAL ILMU AKUNTANSI Vol 3, No 2 (2021): September 2021
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (973.348 KB) | DOI: 10.26618/inv.v3i2.6041

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis apakah ada pengaruh dari modal kerja dan perputaran piutang terhadap profitabilitas. Metode yang digunakan yaitu deskriptif kuantitatif serta menguji hipotesis.Populasi dalam penelitian ini yaitu Perusahaan Manufakur yang terdaftar di Bursa Efek Indonesia (BEI). Teknik pengambilan sampel dilakukan dengan non probaility sampling yaitu sampling jenuh yang kemudian teknik penentuan sample bila semua populasi digunakan sebagai sample Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, dan pengujian hipotesis dengan regresi linear berganda analisis. Hasil penelitian ini menujukkan bahwa secara bersama-sama(Parsial), Modal Kerja dan Perputaran Piutang tidak berpengaruh terhadap Return On Asset (ROA). Hasil penelitian ini menunjukkan bahwa secara parsial Modal Kerja berpengaruh terhadap Return On Asset (ROA), dan Perputaran Piutang tidak berpengaruh terhadap Return On Asset (ROA) Kata Kunci : modal kerja, perputaran piutang dan profitabilitas(ROA)
Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Restoran Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Purwakarta Cahya Aulia Charisma; Heikal Muhammad Zakaria
Jurnal Mirai Management Vol 7, No 3 (2022)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v7i3.2655

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana efektivitas dan kontribusi penerimaan pajak restoran terhadap Pendapatan Asli Daerah di Kabupaten Purwakarta pada tahun 2017-2021. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif dengan teknik pengumpulan data yang digunakan berupa dokumentasi dan wawancara yang kemudian dianalisis dengan menggunakan analisis rasio efektivitas dan analisis kontribusi. Dari hasil penelitian menunjukkan bahwa tingkat efektivitas pajak restoran mengalami fluktuasi pada tahun 2017-2021 dan termasuk kriteria sangat efektif dengan rata-rata sebesar 109,17%. Untuk kontribusi penerimaan pajak restoran terhadap Pendapatan Asli Daerah pada tahun 2017-2021 selalu mengalami peningkatan tetapi masih dalam kriteria sangat kurang. Maka dari itu, diperlukan peran pemerintah dan pihak terkait dalam menggali potensi yang cukup besar pada pajak restoran di wilayah Kabupaten Purwakarta. Kata Kunci: Efektivitas, Kontribusi, Pajak Restoran, Pendapatan Asli Daerah
Community Perception of Cigarette Consumption Control Policy: A Case Study of Bogor Municipality, West Java Hakim, Heikal Muhammad Zakaria; Fadilla, Arif
Jurnal Aisyah : Jurnal Ilmu Kesehatan Vol 6, No 1: March 2021
Publisher : Universitas Aisyah Pringsewu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.063 KB) | DOI: 10.30604/jika.v6i1.445

Abstract

The implementation of cigarette consumption policies that have been provided out by the Bogor Municipality Government for a long time has not significantly decreased the smoking prevalence of the community. Hence, an evaluation of the policy's implementation is needed, one of which is through understanding related to public perceptions. The research purpose was to examine the factors that affect the perception of the community of Bogor Municipality in the implementation of cigarette control policies. The research methods used the logistic regression model in the form of a logit model, with the sampling method had the shape of quota sampling and snowball sampling distributed through six subdistricts. The results showed that the variables of years’ school and gender were factors that significantly affect the community perception of the Bogor Municipality in the policy implementation. Among other items, the Bogor Municipality Government must introduce law enforcement consistently, sufficient budgets and human resources, as well as strong representative and intense socialization.  Abstrak: Penerapan kebijakan konsumsi rokok yang telah lama dicanangkan oleh Pemerintah Kota Bogor ternyata tidak menurunkan angka kejadian merokok di masyarakat secara signifikan. Oleh karena itu, diperlukan evaluasi atas implementasi kebijakan tersebut, salah satunya melalui pemahaman terkait persepsi masyarakat. Tujuan penelitian untuk mengetahui faktor-faktor yang mempengaruhi persepsi masyarakat Kota Bogor dalam pelaksanaan kebijakan pengendalian rokok. Metode penelitian yang digunakan adalah model regresi logistik berupa model logit, dengan metode pengambilan sampel berupa quota sampling dan snowball sampling yang tersebar di enam kecamatan. Hasil penelitian menunjukkan bahwa variabel lama sekolah dan jenis kelamin merupakan faktor yang berpengaruh secara signifikan terhadap persepsi masyarakat Kota Bogor dalam implementasi kebijakan. Antara lain, Pemerintah Kota Bogor harus memperkenalkan penegakan hukum secara konsisten, anggaran dan sumber daya manusia yang memadai, serta keterwakilan yang kuat dan sosialisasi yang intens.
Pengaruh Rasio Profitabilitas dan Rasio Leverage Terhadap Harga Saham pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021 Ardzyka Raka Ramadhan; Heikal Muhammad Zakaria
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 17 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.8293745

Abstract

This research aims to determine the effect of profitability and leverage ratios on stock prices in telecommunications sub-sector companies in 2018-2021. The population in this study was 19 telecommunication companies listed on the Indonesia Stock Exchange from 2018 to 2021. The sample in this study was selected using a purposive sampling technique so that 16 companies were determined that meet the research criteria. This study's analytical methods include multiple linear regression analysis, classical assumption testing, and hypothesis testing. The results showed that Return on Equity (ROE) did not affect stock prices, Debt Equity Ratio (DER) did not affect stock prices, and Return on Equity (ROE) and Debt Equity Ratio (DER) had no effect on stock prices simultaneously.
Pengaruh Financial Distress dan Leverage Terhadap Nilai Perusahaan (Studi Kasus Pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Arum, Sekar Tiyas; Hakim, Heikal Muhammad Zakaria
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10401450

Abstract

This study aims to determine the effect of financial distress and leverage on company value in banking subsector companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study was 20 banking subject companies listed on the Indonesia Stock Exchange by sampling using purposive sampling. The research variable consists of company value as a dependent variable which is proxied with Price to Book Value (PBV). The independent variables consist of financial distress and leverage proxied with Z"-Score and Debt to Asset Ratio (DAR). The data analysis method used is multiple linear regression. The results showed that partially the variables Financial Distress and Leverage each had a significant effect on Company Value. Simultaneously, the results show that the variables Financial Distress and Leverage affect the Company Value of Banking Subsector Companies Listed on the Indonesia Stock Exchange in 2017-2021.
PENGARUH DANA PIHAK KETIGA DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA PERBANKAN BUMN PERIODE 2010-2019 Dewi, Farida Citra; Zakaria, Heikal Muhammad
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 10 No. 2: Juni 2021
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v10i2.3447

Abstract

This study aims to determine the Effect of Third Party Funds and Loan to Deposit Ratio (LDR) on Return on Assets (ROA). This research was conducted at SOE Banks listed on the Indonesia Stock Exchange Period 2010-2019. This study uses multiple linear regression analysis method with a total sampling method. The results showed that: Third Party Funds had a positive and significant effect on Return on Assets (ROA). Loan to Deposit Ratio (LDR) has no significant effect on Return on Assets (ROA). Simultaneous Third Party Funds and Loan to Deposit Ratio (LDR) have a significant effect on Return on Assets (ROA).
Pembinaan di Bidang Pemasaran dan Permodalan kepada Industri Pengolahan Kulit Ikan di Kabupaten Karawang Hakim, Heikal Muhammad Zakaria; Nopiana, Medi; Latuconsina, Husain
Jurnal ETAM Vol. 4 No. 3 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v4i3.967

Abstract

The production process in the fish processing industry indeed produces waste, including fish skin. The fish skin waste is then processed by the fish skin processing industry, one of which is in Tegalsari Village, Cilamaya Wetan Subdistrict, Karawang Regency, so the waste can be helpful and has more added value. In practice, this industry experiences several problems in its development, especially marketing and capital problems. Universitas Singaperbangsa Karawang and other universities took the initiative to hold community service activities, such as coaching for the industry actors. The coaching activity aims to obtain solutions for the fish skin processing industry in this village to the two problems. The coaching method is carried out through counseling for the management of the Berkah Mandiri Women's Cooperative as players in the fish skin processing industry in the village. It requires the involvement of all stakeholders and synergy between them so that the industry's problems can be resolved effectively and thoroughly.
Pengaruh Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2023 Andhika Indah Pratiwi; Heikal Muhammad Zakaria
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 4.A (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

This research investigates the effect of capital structure and financial performance on firm value, focusing on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. Capital structure is measured using the Debt to Equity Ratio (DER), while financial performance is assessed through Return on Equity (ROE). Firm value is represented by the Price to Book Value (PBV), which reflects how the market values a firm relative to its book value. A quantitative research method is used, employing secondary data obtained from company financial statements and stock market data. This study aims to determine whether DER and ROE, both partially and simultaneously, have a significant effect on firm value. The results are expected to provide meaningful insights into the relationship between funding decisions, profitability, and market valuation. The findings could serve as a valuable reference for management in optimizing financial strategies, for investors in evaluating stock potential, and for policymakers in enhancing the competitiveness of the food and beverage industry. This study also aims to enrich the existing literature on corporate finance by exploring empirical patterns in one of Indonesia's most dynamic manufacturing sub-sectors.
Sosialisasi Penggunaan Aplikasi AVIKAR (Asisten Virtual Pengadilan Negeri Karawang) Implementasi Prinsip Justice Delayed Is Justice Denied pada Masyarakat Desa Mekarbuana Kecamatan Tegalwaru Kabupaten Karawang Aryo Fadlian; Ade Maman Suherman; R Bagus Irawan; Heikal Muhammad Zakaria
Jurnal Abdimas Indonesia Vol. 5 No. 2 (2025)
Publisher : Perkumpulan Dosen Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34697/jai.v5i2.1279

Abstract

Terobosan Inovasi yang dilakukan oleh Pengadilan Negeri Karawang merupakan pengejawantahan visi Mahkamah Agung prinsip peradilan sederhana, cepat, biaya ringan namun aplikasi tersebut belum banyak diketahui oleh masyarakat pencari keadilan terutama wilayah – wilayah tertinggal, terluar, terpencil yang jauh dari lokasi pusat pemerintahan daerah. Desa mekarbuana berjarak kurang lebih berjarak 25 kilometer dari pusat pemerintahan daerah secara geografis wilayahnya dataran tinggi/pegunungan, masyarakat sebagian besar menengah kebawah dengan profesi bertani, buruh, walaupun ada beberapa perusahaan di wiliayah tersebut. Tujuan dilakukan sosialisasi untuk penyebarluasan pemahaman tentang aplikasi avikar ke plosok-plosok wilayah kabupaten Karawang sedangkan tujuan dibuatnya aplikasi avikar untuk mendapatkan informasi pengadilan negeri karawang, pengingat jadwal sidang, informasi denda tilang, informasi panjar perkara, informasi tentang pidana,perdata,hukum. Luaran yang ditargetkan dalam pengabdian masyarakat ini adalah terlaksananya kegiatan Sosialisasi Penggunaan Aplikasi Avikar (Asisten Virtual Pengadilan Negeri Karawang) Implementasi Prinsip Justice Delayed is Justice Denied Pada Masyarakat Desa Mekarbuana Kecamatan Tegalwaru Kabupaten Karawang.
Co-Authors Ade Maman Suherman Andhika Indah Pratiwi Ardzyka Raka Ramadhan Arif Rakhman Arum, Sekar Tiyas Aryo Fadlian Aulia Rahmawati Cahya Aulia Charisma Dewi, Farida Citra Fadilla, Arif Gusganda Suria Manda Husain Latuconsina Irvan Yoga Pardistya Melvin Ariesta Nesti Hapsari Nopiana, Medi Oktaviana Marbun Provita Nur Abdillah R Bagus Irawan Suhono Suhono Tiya Maryani Wirman .