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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) GANEC SWARA JE (Journal of Empowerment) Jurnal Proaksi Global Financial Accounting Journal JASS (Journal of Accounting for Sustainable Society) Jurnal Abdi Insani Jurnal EK dan BI Jurnal Ilmu Manajemen Profitability Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Cahaya Mandalika JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Bahtera Inovasi JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur INVOICE : JURNAL ILMU AKUNTANSI Jurnal Bina Bangsa Ekonomika Society: Jurnal Pengabdian Masyarakat eCo-Fin Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ekonomi dan Bisnis Dharma Pengabdian Perguruan Tinggi (DEPATI) Jurnal Masyarakat Mengabdi Nusantara Mestaka: Jurnal Pengabdian Kepada Masyarakat Jurnal Publikasi Manajemen Informatika (JUPUMI) Zadama: Jurnal Pengabdian Masyarakat Innovative: Journal Of Social Science Research Community: Jurnal Pengabdian Pada Masyarakat Jurnal Nusantara Mengabdi Jurnal Bisnis dan Manajemen (JURBISMAN) Jurnal Ilmu Pengetahuan dan Teknologi Bagi Masyarakat EduImpact: Jurnal Pengabdian dan Inovasi Masyarakat
M. Rimawan
Sekolah Tinggi Ilmu Ekonomi Bima
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PENGARUH UKURAN PERUSAHAAN DAN RETURN ON EQUITY (ROE) TERHADAP NILAI PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Fitratul Aqidah; M. Rimawan; Nafisah Nurulrahmatiah
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.405

Abstract

This study aims to determine the effect of Company Size and Return On Equity (ROE) on the Company Value of the Cigarette Sub-Sector listed in Indonesia Stock Exchange for the period 2019-2021. Variables to measure company size are LN (Total Assets), the variable Return On Equity (ROE) measured by Net Income / Total Equity, the variable used to measure Company Value is PBV (price per share). The population of this study is companies in the manufacturing sector of the Cigarette subsector listed on the IDX for the 2019-2021 period with a total of 5 companies. Using the purposive sampling method, a sample of 4 companies was taken. The analysis techniques used are multiple linear regression analysis and hypothesis tests and also classical assumption tests which include normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests, with an alpha signification level of 5%. The results showed that the variable Company Size (Ln) did not have a significant effect on Company Value (PBV) and ROE was not significant on company value, while company size and ROE did not simultaneously affect company value
ANALISIS PERBANDINGAN KINERJA KEUANGAN DENGAN MENGGUNAKAN METODE DUPONT SYSTEM PADA PT. PRIMARINDO ASIA INFRASTUCTURE, TBK DAN PT. SEPATU BATA, TBK Nanang Yuliana; Aris Munandar; M Rimawan
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.406

Abstract

This research aims to analyze and determine the difference in the company's financial performance using the Du Pont System method. This type of research is a comparative research with the research instrument in this study is a table list in the form of data on total assets, sales, net profit and equity. The population in this study is the entire financial statements of PT. Primarindo Asia Infrastructure, Tbk and PT. Sepatu Bata, Tbk. The sample used in this study is the financial statements of PT. Primarindo Asia Infrastructure, Tbk and PT. Sepatu Bata, Tbk during the period 2014 – 2021. The sampling technique used is purposive sampling. This research was conducted at PT. Primarindo Asia Infrastructure, Tbk. and PT. Sepatu Bata, Tbk. with data access through www. Idx.com.id. The data were analyzed using Du Pont System analysis independent sample t-test. The results of the study showed that there was no difference in financial performance between PT. Primarindo Asia Infrastructure, Tbk. with PT. Sepatu Bata, Tbk is measured using Du Pont's Return On Investment and Du Pont's Return On Equity approach
Analysis of Factors Affecting Profit Quality in Timber and Processing Sub-Sector Companies Listed on the Indonesia Stock Exchange Nilam Sari; M Rimawan
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 2 (2023): September 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i2.12309

Abstract

Profit information is one of the most important parts of financial reports that attracts a lot of attention from investors, because investors tend to choose to invest in companies that experience an increase in profits every year. This research aims to analyze the influence of profitability, leverage, company size and Investment Opportunity Set (IOS) on earnings quality. The sampling technique used was using a saturated sampling technique. The sample in this research is 4 companies in the wood and processing sub-sector that have been listed on the Indonesia Stock Exchange (BEI) from 2019 to 2021. The data in this study was processed using the SPSS version 26 application with the multiple linear regression analysis method. The hypothesis testing method uses a significance level of 5% or 0.05. The research results show that 1) the profitability variable has no effect on earnings quality, 2) the leverage variable has an effect on earnings quality, 3) the company size variable has no effect on earnings quality, and 4) the investment opportunity set variable has an effect on earnings quality. From this research, the results obtained show that the variables profitability, leverage, company size and investment opportunity set have a simultaneous influence on earnings quality. Partially, the profitability and company size variables have no effect on earnings quality, while the leverage and investment opportunity set variables have an effect on earnings quality.
KAJIAN LITERATUR : STRATEGI SEKOLAH TINGGI ILMU EKONOMI BIMA DALAM MENUMBUHKEMBANGKAN KEWIRAUSAHAAN DI KALANGAN MAHASISWA Puji Muniarty; M Rimawan; Ovriyadin Ovriyadin; Ni Made Dwi Puspitawati
Jurnal Cahaya Mandalika ISSN 2721-4796 (online) Vol. 4 No. 3 (2023): Jurnal Cahaya Mandalika
Publisher : Institut Penelitian Dan Pengambangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jcm.v4i3.2319

Abstract

Sekolah Tinggi Ilmu Ekonomi Bima is a private university in Bima City, West Nusa Tenggara which has a vision, namely to make the Sekolah Tinggi Ilmu Ekonomi Bima (STIE) an educational institution that produces superior, professional and enthusiastic human resources.Entrepreneurship. This research is about higher education strategies for developing entrepreneurship, especially management study program students with a focus on the main problems discussed, namely (1) The concept of entrepreneurship, (2) Factors that cause entrepreneurial success and failure, (3)Digital Preneur of students and (4) Strategies to foster entrepreneurship among students. This research uses the methodliterature review.The research sample read various references quoted from various books, journals and other publications that were relevant to the research content. Data was collected using library research data collection techniquessearching keyword article to be inreview with secondary data sources from google scholar and various published journal links according to the research referred to. The strategy of the College of Economics in developing entrepreneurship among students is through a) entrepreneurship supporting courses in the curriculum such as Introduction to Business, Entrepreneurship I, Entrepreneurship II,Digital Marketing, Cooperative & MSME Management, Creative Business Planning, Business Ethics and Event Management, (b) Establishing cooperation with domestic and foreign universities, provincial governments, city/district governments, banking, BUMN, and MSMEs as well as KKNT-MBKM ( c) Establishment of a Business Incubator and (d) Implementation of Entrepreneurial Fair Entrepreneurship Bazaar activities.
Pengembangan dan Pelatihan Produk Kacang Tanah dan Singkong untuk meningkatkan Pedapatan UMKM Desa Ntonggu di Masa Pendemic Covid 19 Muhammad Rimawan; Mawar Hardiyanti; Muhammad Badar; Ahmad Mustainbillah; Ida Fitriani
Jurnal Ilmu Pengetahuan dan Teknologi Bagi Masyarakat Vol. 1 No. 2 (2021): Mei - Agustus
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/ipmas.1.2.2021.30

Abstract

Program pengabdian kepada masyarakat ini dilatarbelakangi dengan melimpahnya hasil pertanian musm kemarau maupun musim hujan yang ada di Desa Ntoggu, Kecamatan Palibelo, Kabupaten Bima. Dengan Komoditas utamanya adlah Kacang Tanah dan Singkong. Permasalahan dan kendala utam yang dihadapi para petani kacang dan singkong di Desa Ntonggu belum adanya diversifikasi produk olahan Kacang dan singkong yang berdaya Jual Tinggi. Kondisi ini dikarenakan masih rendahnya pengetahuan dan minimnya informasi tentang Nilai Gizi Kacang dan Singkong, Tampilan Produk Pangan dari Kacang dan Singkong yang kurang menarik dan kurangnya Inovasi Produk yang dilakukan oleh Masyarakat Ntonggu serta pengolahan Kulit Singkong Solusi yang dapat dilakukan adalah dengan membuat olahan Kacang dan Singkong Menjadi Produk Makanan yang kreatif dan Inovatif misalnya Bolu Tape, Kacang sukro, Bumbu Kacang Gado-gado siap saji dan kerupuk kulit Singkong. Pengabdian dilakukan dengan cara Sosialisasi dan demo pembuatan produk secara langsung. Target utama adalah ibu-ibu dan remaja Putri. Kegiatan ini berjalan dengan lancar dan sukses. Hal ini dibuktikan dengan antusias warga dalam mengikuti kegiatan serta adanya warga yang mlanjutkan peluang bisnis baru ini. Hasil yang diperoleh dari pengabdian masyarakat ini adalah terciptanya pemahaman masyarakat akan pentingnya berwirausaha, meningkatkan keterampilan masyarakat dalam mengolah berbagai produk Makanan, meciptakan peluang usaha baru bagi masyarakat,serta meningkatkan pendapatan masyarakat.
Pendampingan Penyusunan Proposal Program Kreativitas Mahasiswa (PKM) Prodi Manajemen Sekolah Tinggi Ilmu Ekonomi Bima Puji Muniarty; M Rimawan; Ovriyadin Ovriyadin; Wulandari Wulandari; Tri Wahyuni Alifah; Salimatul Uyun; Gunawan Sakti
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2024): April 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i2.339

Abstract

The PKM program is a routine grant program every year which will be participated in by PTN and PTS which is organized by the Belmawa Directorate as a forum for channeling student creative ideas. The hope is that by launching the Student Creativity Program (PKM) in various fields, it will train students to be able to present solutions to problems faced by the government, society, or the world of work/industry, so that the life of the nation and state moves in a better direction. The participation of students and accompanying lecturers in PKM activities can support the achievement of their higher education's IKU. Especially at IKU 1 (graduates get decent work), IKU 2 (students get experience outside campus), IKU 3 (lecturers carry out activities outside campus), and IKU 5 (the results of lecturers' work are used by the community). Apart from that, the output of this PKM program can be in the form of articles that are declared to have passed by reviewers and can be published in a scientific journal, which is a form of dissemination of activities carried out by students and indirectly contributes to progress and technology. However, the problem in 2024 is that there is still low student participation in taking part in PKM grants and low knowledge and understanding of students in preparing proposals and taking part in PKM and difficulty finding ideas to put into writing. The community service method uses a participatory method through a preliminary stage, core stage and advanced stage. The results of the activity show that it was carried out according to the timeline and increased student interest in developing ideas and skills as well as student interest in proposing PKM, this is proven by the increase in the number of PKM proposals proposed in the Simbelmawa system.
Kuliah Kerja Nyata Tematik Merdeka Belajar Kampus Merdeka Sekolah Tinggi Ilmu Ekonomi Bima Melalui Program Asistensi Mengajar Muniarty, Puji; M Rimawan; Hamdani; Ovriyaidn; Alwi; Ni Made Dwi Puspitawati
JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) e-ISSN 2722-824X Vol. 4 No. 2 (2023): Desember
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

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

Abstract

Untuk menghasilkan Sumber Daya Manusia yang unggul, profesional dan memiliki rasa tanggung jawab serta bermanfaat bagi masyarakat maka setiap Perguruan Tinggi baik Perguruan Tinggi Swasta (PTS) dan Perguruan Tinggi Negeri (PTN) menjalankan Tridharma Perguruan Tinggi. Salah satu kegiatan pengabdian kepada masyarakat yang dilaksanakan oleh mahasiswa Sekolah Tinggi Ilmu Ekonomi Bima yaitu Kuliah Kerja Nyata Tematik Merdeka Belajar Kampus Merdeka (KKNT-MBKM). Kegiatan KKNT-MBKM ini dimaksudkan agar mahasiswa bekerja membantu masyarakat pedesaan untuk memecahkan persoalan pembangunan sebagai bagian dari kurikulum perguruan tinggi. Berdasarkan program MBKM yang dikeluarkan oleh Kemendikbudristek maka untuk pengembangan model KKN Tematik Sinergi MBKM Sekolah Tinggi Ilmu Ekonomi Bima disusun mengambil 5 tema dari 8 tema MBKM berdasarkan kebijakan Menteri Pendidikan dan Kebudayaan Republik Indonesia yang bisa sinergi capaian pembelajaran dari mata kuliah yang diprogramkan mahasiswa pada semester berjalan yang mencakup (1) Proyek Kemanusiaan, (2) Kewirausahaan, (3) Asistensi Mengajar, (4) Proyek di Desa dan (5) Studi Independent. Namun berdasarkan hasil wawancara dengan pihak Sekolah oleh mahasiswa KKNT-MBKM STIE Bima Kelompok V Rabangodu Selatan di SMPN 5 Kota Bima & SDN 49 Kota Bima ditemukan permasalahan yaitu bahwa dalam mata pelajaran nya tidak ada tentang kewirausahaan dan siswa-siswi minim pengetahuan tentang Kewirausahaan oleh karena itu salah satu program kerja KKNT-MBKM STIE Bima kelompok V Rabangodu Selatan yaitu melaksanakan pengabdian kepada masyarakat pada tema asistensi mengajar guna membangun atmosfir pendidikan pada Sekolah Dasar Dan Sekolah Menengah Pertama mengenal tentang kewirausahaan dan edukasi kewirausahaan di era digital dengan memanfaatkan media sosial sebagai promosi dan sekaligus pengenalan produk yang dihasilkan oleh mahasiswa KKNT-MBKM Kelompok Rabangodu Selatan. Kuliah Kerja Nyata (KKN) merupakan tempat bagi mahasiswa untuk belajar hidup dan mengabdi di masyarakat. Dengan adanya KKNT-MBKM Sekolah Tinggi Ilmu Ekonomi Bima diharapkan mahasiswa dapat berperan dan berpatisipasi secara aktif dalam masyarakat khusussnya tema asistensi mengajar. Kegiatan asistensi mengajar yang dilaksanakan oleh mahasiswa KKNT-MBKM STIE Bima Kelompok V Rabangosu Selatan memberikan dampak yaitu meningkatnya motivasi dan minat belajar siswa (i) tentang kewirausahaan dan antusias dan semangat untuk mempraktekkan produk yang dibuat oleh mahasiswa KKNT-MBKM Kelompok V Rabangodu Selatan serta peningkatan pengetahuan siswa (i) tentang digital marketing seperti IG dan Tiktok dan Facebook sebagai salah satu media penjualan online.
Analysis of Return on Assets, Debt to Equity Ratio, Company Size and Investment Opportunity Set on Share Prices in the Cigarette Sub Sector listed on the Indonesian Stock Exchange M. Rimawan; Puji Muniarty
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1745

Abstract

The purpose of this study was to determine Analysis of Return on Assets, Debt to Equity Ratio, Company Size and Investment Opportunity Set on Share Prices in the Cigarette Sub Sector listed on the Indonesia Stock Exchange. The research design used is quantitative research. The data used is secondary data in the form of time series data. Data analysis used SPSS versio 26. The research results show that: 1). Return on Asset has a significant effect on Share Price; 2). Debt to Equity Ratio has no significant effect Share Prices; 3) company size has a significant effect on Share Prices; 4). Investment Opportunity Set has no a significant effect on Share Prices; 5). And Simultan has a Significant Share Price in the Cigarette Sub Sector listed on the Indonesia Stock Exchange
PEMANFAATAN MOL NIRA AREN DALAM MENDUKUNG PERTANIAN BERKELANJUTAN MELALUI PROGRAM PENYULUHAN DI KECAMATAN RASANAE TIMUR, KOTA BIMA Puji Muniarty; Intisari Haryanti; M Rimawan; Ovriyadin Ovriyadin; Wulandari Wulandari
Jurnal Abdi Insani Vol 11 No 3 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i3.1952

Abstract

The agricultural potential in East Rasanae District is also supported by plantation potential, one of which is palm trees. Palm sap produced is still sold in logs, so the shelf life is very low, resulting in damage and the product is wasted, resulting in low economic value. Based on observation visits and interviews with the Chair of KWT Mekar Sari, it was found that problems included a lack of quantity of chemical fertilizer and a lack of knowledge and skills of women farmers in processing and utilizing palm sap natural resources. Beginner Community Empowerment Program (PMP) which involves farmers, especially women farmers who are members of KWT Mekar Sari with a total of 30 members with an organic plant cultivation business that uses the home yard as business land and agricultural extension officers with support academic community as the initiator of agricultural transformation in Bima City by utilizing the potential of sap processing so that it is not wasted. The main objective of implementing Beginner Community Service with KWT Mekar Sari Partners is to achieve one of the MBKM programs at IKU2, IKU3, IKU5 & as a vehicle for mentoring women farmers. Activities using cooperative methods targeting women-KWT Mekar Sari. The results of the activity provide the benefit of increasing the knowledge and skills of partner members in processing palm sap mole & carrying out simple bookkeeping records, increasing the ability and knowledge of partner members in managing MSME businesses so that they have a good management system, realizing organizational management functions that can carry out duties and responsibilities effectively. clearly focused on partner members and increasing partners' knowledge & abilities in packaging and digital marketing via FB, WA and IG so as to increase competitiveness and expand the market and increase partner turnover.
PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN RETURN ON ASSET (ROA) TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR KOSMETIK DAN KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BEI FATIHITUL MIHRAD; M RIMAWAN; AMIRULMUKMININ AMIRULMUKMININ
GANEC SWARA Vol 18, No 3 (2024): September 2024
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v18i3.909

Abstract

Examining the impact of the Current Ratio is the goal of this associational investigation. This analysis makes use of secondary data derived from the financial records of the Cosmetics and Utilities Company Sub-Sector. A company's equity, debt, total assets, net profit, and current and non-current assets are all detailed in its financial statements. From 2018 to 2022, we surveyed residences using a purposive sampling strategy. Multiple linear regression, t-test, correlation coefficient, coefficient of determination, and classical assumptions were among the analytical procedures used to investigate the connection between X1 and SPSS v.26. The results show that X1 and X2 do not affect the value of the business as they are both more than 0.05. Rent On Asset (X3) values below 0.05 however have an effect on the value of the company
Co-Authors Abdulsakur Afdatul Wahdaniyah Ahmad Mustainbillah Ainun Fadilah Aliah Pratiwi Alwi Alwi Alwi Alwi Alwi Alwi Alwi Alwi Amirulmukminin Amirulmukminin Anggi Anggriani Aris Munandar Aris Munandar Della Saputri Dhini Nurullah Dzaitun Mithaqain Fakriatun Baiti FATIHITUL MIHRAD fatmawati fatmawati Fitratul Aqidah Gunawan Sakti Hamdani Hanifah Muthiah Hanifah Muthiah Hanifah Mutiah Husmiati Ismaliah Ida Fitriani Indah Putri Sari Intisari Haryanti Intisari Haryanti Irwan Irwan Jaeanab Jaeanab Jaenab Jaenab Kartin Aprianti M Syukur Dwiriansyah M Syukur Dwiriansyah M. Risky Ramadan M. Yusuf Mawar Hardiyanti Mawar Hidayati Muhammad Badar Muhammad Syafikul Khalis Mukhlis Mulyadin Mulyadin Nafisa Iyelda Nafisah Nurulrahmatiah Nanang Yuliana Ni Made Dwi Puspitawati Nilam Sari Nining Andriani Nunik Tri Wulandari Nur Fetiningsih Syaframis Nuraini Nuraini Nuranisyah dan Firmansyah Kusumayadi Nurul Huda Ovriyadin Ovriyadin Ovriyaidn Puji Muniarty Puji Muniarty Rosti Waliana Putri Saidnil Aksa Salimatul Uyun Selfina Meilan Soedjatmiko Sri Ernawati Sri Ernawati Sri Mulyanti Sufriani Sufriani Tri Wahyuni Alifah WULANDARI Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Yuyun Andrianingsih