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Analisis Pengaruh Return On Asset, Return On Equity dan Net Profit Margin terhadap Nilai Perusahaan Sub Sektor Pulp and Paper di BEI Fayzha Oktavia; M. Rimawan
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 2 (2025): Agustus : Jurnal Manajemen, Bisnis dan Kewirausahaan (JUMBIKU)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i2.5487

Abstract

The significance of profitability in raising business value, especially in the pulp and paper subsector, which confronts efficiency and competition issues, is what drives this study. The main objective of this research is to investigate the effects of ROA, ROE and NPM on firm value as measured by PBV. Three firms listed on the Indonesia Stock Exchange between 2019 and 2023 are the subject of this research, which use a purposive selection strategy and an associative quantitative technique. Multiple linear regression and traditional assumption tests were used to evaluate the data. The findings indicate that NPM has no discernible impact on company value, although ROA and ROE do. The three factors all have a major impact on PBV at the same time.. The study concludes that the effectiveness in utilizing assets and equity is a primary consideration for investors in assessing firm value, whereas operational efficiency represented by NPM is not yet a determining factor. These results have real-world ramifications for business managers, who should concentrate on raising ROA and ROE to improve their standing with investors.
Pengaruh Sistem Pengendalian Internal, Whistleblowing System, dan Moralitas Individu terhadap Pencegahan Fraud dalam Pengelolaan Keuangan Daerah: Studi Empiris pada Pemerintah Kota Bima Alwi Alwi; M. Rimawan; Ismunandar Ismunandar
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7379

Abstract

Tujuan Penelitian ini adalah untuk menguji dan menganalisis pengaruh Sistem pengendalian Internal Whistleblowing System, dan Moralitas Individu terhadap Pencegahan Fraud dalam pengelolaan keuangan daerah. Poulasi dalam penelitian ini adalah Pegawai Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kota Bima , dengan Jumlah Sampel penelitian adalah 65 responden. Analisis regresi linear berganda digunakan untuk menguji pengaruh variabel independen yakni Sistem pengandalian internal, whistleblowing system, dan Moralitas individu terhadap Pencegahan Fraud pengelolaan keuangan daerah, dengan tahapan analisis Uji kualitas data (Uji Validitas dan reabilitas) kemudian Uji Asumsi Klasik, dan di lanjutkan uji hipotesis melalui uji t dan Uji F dan Koefisien determinasi (R2). Hasil penelitian Menunjukkan bahwa Sistem pengendalian Internal Whistleblowing System, dan Moralitas Individu berpengaruh signifikan terhadap Pencegahan Fraud dalam pengelolaan keuangan daerah
Pemberdayaan Masyarakat Desa Talabiu Melalui Penyelenggaraan T-Fest ( Talabiu Festival) sebagai Upaya Pelestarian Adat dan Penguatan Ekonomi Lokal Sahrul Akbar; Chaerul Anam; Muhammad Rimawan; Muhammad Badar
Indonesia Berdampak: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2025): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/e7rbzd47

Abstract

Community service activities through the Community Service Program (KKN) are a form of implementation of the Tri Dharma of Higher Education (Tri Dharma) in community empowerment. This study aims to describe and analyze the empowerment process of the Talabiu Village community through the organization of T-Fest (Talabiu Festival) by STIE Bima students, as an effort to preserve local customs and strengthen the local economy. This activity was motivated by low community participation in preserving regional culture and the lack of economic innovation based on local potential The study used a descriptive qualitative approach with participatory methods, in which students played a direct role in designing and implementing the festival activities with the community. Data were collected through in-depth interviews with village officials, traditional leaders, and MSMEs, as well as observations of activities during the festival. The results indicate that the T-Fest successfully raised community awareness of the importance of preserving Talabiu customs and culture. The festival featured a variety of traditional arts, a local product exhibition, a culinary bazaar, and social activities involving all villagers. From an economic perspective, T-Fest opened up opportunities for MSMEs to introduce their products, increase sales, and expand their marketing networks. Furthermore, this activity fosters a sense of pride and solidarity among residents through collaboration between students and the community. In conclusion, T-Fest is a concrete example of community empowerment based on campus-village collaboration, where preserving traditional customs and improving the local economy can go hand in hand. This activity demonstrates the strategic role of KKN students in building cultural awareness and promoting economic independence in village communities.