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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) GANEC SWARA Jurnal Proaksi Global Financial Accounting Journal JASS (Journal of Accounting for Sustainable Society) Jurnal EK dan BI Jurnal Ilmu Manajemen Profitability Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) 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 KARYA: Jurnal Pengabdian Kepada Masyarakat 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 Zadama: Jurnal Pengabdian Masyarakat Innovative: Journal Of Social Science Research Community: Jurnal Pengabdian Pada Masyarakat Jurnal Nusantara Mengabdi Jurnal Bisnis dan Manajemen (JURBISMAN) Social Science Academic GEMBIRA (Pengabdian Kepada Masyarakat) Journal of Innovative and Creativity Horizon: Indonesian Journal of Multidisciplinary Jurnal Ekonomi Bisnis Digital Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Indonesia Berdampak: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen, Bisnis dan Kewirausahaan
M. Rimawan
Sekolah Tinggi Ilmu Ekonomi Bima
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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.  
ANALISIS PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EUITY, DAN TOTAL ASSET TURNOVER TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR KOSMETIK & BARANG KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BEI Reza Fitriani; M. Rimawan; Hanifah Muthiah
Jesya Vol 9 No 2 (2026): ARTICLES : RESEARCH JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2684

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Debt to Equity Ratio, Return on Equity, dan Total Asset Turnover terhadap nilai perusahaan yang diproksikan dengan Tobin’s Q pada perusahaan subsektor kosmetik dan barang keperluan rumah tangga yang terdaftar di BEI. Jenis penelitian ini menggunakan penelitian asosiatif dengan data sekunder berupa laporan keuangan yang telah ditabulasi, kemudian dianalisis menggunakan metode regresi data panel melalui perangkat lunak EViews 14. Sampel penelitian terdiri dari 6 perusahaan dengan jumlah data sebanyak 30 dari tahun 2020-2024 yang ditentukan menggunakan metode purposive sampling berdasarkan kriteria ketersediaan data laporan keuangan yang lengkap selama periode pengamatan. Hasil penelitian menunjukkan bahwa secara parsial variabel Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover tidak memiliki pengaruh terhadap nilai perusahaan. Sedangakan variabel Return on Equity cenderung memberikan pengaruh terhadap nilai perusahaan. Secara simultan, CR, DER, ROE, dan TATO berpengaruh terhadap nilai perusahaan, yang menunjukkan bahwa kinerja keuangan secara keseluruhan menjadi pertimbangan penting bagi investor dalam menilai perusahaan.
Eksplorasi Transformasi Keuangan Digital Mahasiswa di Era Cashless Society Puji Muniarty; M Rimawan; Ovriyadin Ovriyadin; M Syukur Dwiriansyah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3447

Abstract

This study examines the changes in digital finance among college students in the cashless society era, where the use of GrabFood and the online transaction platform OVO is increasing in daily activities. This study uses a qualitative method with a phenomenological approach through interviews with five students active in the odd-even semester of the 2025/2026 academic year who use digital financial services using GrabFood to pay via OVO more than 5 times, as well as Generation Z born between 1997 and 2012. The results show that digital finance makes transactions easier and faster, but also encourages increased consumption and more spontaneous shopping decisions due to easy access and numerous promotions. On the other hand, the use of this system also provides benefits in the form of neater, more transparent, and easier to monitor financial records. In general, the transformation of digital finance not only changes the way students transact, but also influences their mindset and consumption habits. Therefore, digital financial literacy is crucial for students to manage their finances more wisely amidst increasingly rapid technological developments.
Analisis Pengaruh Likuiditas Struktur Modal dan Aktivitas Terhadap Profitabilitas pada PT Perusahaan Listrik Negara Pesero Tbk Ratih Intan Nuraini; M. Rimawan; Khairul Amar
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6123

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Total Asset Turnover (TATO) secara parsial maupun simultan terhadap Return on Assets (ROA) pada PT Perusahaan Listrik Negara (Persero) Tbk periode 2015–2024. Jenis penelitian ini adalah kuantitatif dengan pendekatan asosiatif. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan perusahaan yang diperoleh dari situs resmi Bursa Efek Indonesia (BEI) dan PT PLN (Persero) Tbk. Teknik analisis data meliputi uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas, autokorelasi), analisis regresi linear berganda, koefisien determinasi, uji t, dan uji F menggunakan IBM SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial, Current Ratio (CR) tidak berpengaruh signifikan terhadap ROA (sig. 0,723 > 0,05), Debt to Equity Ratio (DER) tidak berpengaruh signifikan terhadap ROA (sig. 0,132 > 0,05), dan Total Asset Turnover (TATO) tidak berpengaruh signifikan terhadap ROA (sig. 0,116 > 0,05). Secara simultan, CR, DER, dan TATO juga tidak berpengaruh signifikan terhadap ROA (nilai F hitung 1,691 < F tabel 4,757 dengan sig. 0,267 > 0,05). Nilai R Square sebesar 0,458 menunjukkan bahwa ketiga variabel independen hanya mampu menjelaskan 45,8% variasi ROA, sisanya 54,2% dijelaskan oleh variabel lain di luar penelitian. Kesimpulannya, likuiditas, struktur modal, dan aktivitas perusahaan belum cukup menjadi prediktor utama profitabilitas pada PT PLN (Persero) Tbk, yang lebih dipengaruhi oleh faktor internal seperti efisiensi operasional dan kebijakan manajemen serta faktor eksternal seperti regulasi pemerintah dan kondisi ekonomi.
Analisis Rasio Solvabilitas Terhadap Harga Saham Pada PT. Indofarma Tbk Nur Komalasari; M Rimawan; Aris Munandar
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6277

Abstract

Abstract. This study aims to analyze the effect of solvency ratios, proxied by Debt to Assets Ratio (DAR), Debt to Equity Ratio (DER), and Interest Coverage Ratio (ICR), on the stock price of PT Indofarma Tbk during the 2015–2024 period. This research employs a quantitative approach with an associative research design. The data used are secondary data obtained through documentation and literature study techniques from the company's annual financial statements and stock closing price data. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 22, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that partially, DAR, DER, and ICR do not have a significant effect on the stock price of PT Indofarma Tbk. Simultaneously, these three solvency variables also do not have a significant effect on stock price, with an F-value of 1.989 and a significance level of 0.217 > 0.05. The coefficient of determination (R²) of 0.499 indicates that DAR, DER, and ICR explain 49.9% of the variation in stock prices, while the remaining 50.1% is influenced by other factors outside the research model. These findings suggest that investors do not solely consider solvency ratios when making investment decisions, but also take into account other factors such as macroeconomic conditions, company prospects, and market sentiment. Keywords: Debt to Assets Ratio, Debt to Equity Ratio, Interest Coverage Ratio, Stock Price.
Analisis Pengaruh Rasio Profitabilitas Terhadap Nilai Perusahaan PT Indo Tambangraya Megah Tbk Hairunnas Hairunnas; M. Rimawan; Nurul Huda
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6304

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio profitabilitas yang diproksikan dengan Net Profit Margin (NPM), Gross Profit Margin (GPM), dan Return on Equity (ROE) terhadap nilai perusahaan yang diproksikan dengan Price to Book Value (PBV) pada PT Indo Tambangraya Megah Tbk. Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan PT Indo Tambangraya Megah Tbk periode 2012–2025 yang dianalisis menggunakan regresi linear berganda dengan bantuan SPSS versi 22. Hasil penelitian menunjukkan bahwa secara parsial NPM tidak berpengaruh signifikan terhadap PBV dengan nilai signifikansi 0,112, dan GPM juga tidak berpengaruh signifikan terhadap PBV dengan nilai signifikansi 0,693. Sementara itu, ROE berpengaruh positif dan signifikan terhadap PBV dengan nilai signifikansi 0,031. Secara simultan, NPM, GPM, dan ROE tidak berpengaruh signifikan terhadap PBV dengan nilai signifikansi 0,088. Nilai koefisien determinasi (R²) sebesar 0,465 menunjukkan bahwa 46,5% variasi nilai perusahaan dapat dijelaskan oleh ketiga variabel profitabilitas tersebut, sedangkan sisanya dipengaruhi oleh faktor lain di luar model penelitian. Temuan ini menunjukkan bahwa ROE merupakan indikator profitabilitas yang paling berperan dalam meningkatkan nilai perusahaan PT Indo Tambangraya Megah Tbk.
Pengaruh Likuiditas dan Solvabilitas Terhadap Pertumbuhan Laba Bersih pada PT. Astra Graphia Tbk Muhamad Asri; Nurul Huda; M. Rimawan
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6316

Abstract

This study aims to determine the effect of liquidity as measured by the Current Ratio (CR) and solvency as measured by the Debt to Equity Ratio (DER) on net profit growth at PT Astra Graphia Tbk during the period 2015–2024. This research employed a quantitative approach with an associative research design. The data used were secondary data obtained from the annual financial statements of PT Astra Graphia Tbk for the period 2015–2024. Data analysis techniques included classical assumption tests, multiple linear regression analysis, correlation coefficient, coefficient of determination, t-test, and F-test using SPSS version 22. The results showed that the Current Ratio (CR) partially had no significant effect on net profit growth, with a significance value of 0.648 > 0.05. The Debt to Equity Ratio (DER) also had no significant partial effect on net profit growth, with a significance value of 0.397 > 0.05. Simultaneously, the Current Ratio (CR) and Debt to Equity Ratio (DER) had no significant effect on net profit growth, with a significance value of 0.646 > 0.05. The coefficient of determination (R²) was 0.117, indicating that liquidity and solvency variables explained only 11.7% of net profit growth, while the remaining 88.3% was influenced by other factors outside the scope of this study.
Pengaruh Total Asset Turnover (TATO) dan Leverage Terhadap Nilai Perusahaan pada PT Waskita Karya (Persero) Tbk Putriani Putriani; Aliah Pratiwi; M. Rimawan
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6349

Abstract

This study aims to analyze the effect of Total Asset Turnover (TATO) and Leverage, proxied by Debt to Equity Ratio (DER), on firm value at PT Waskita Karya (Persero) Tbk during the 2015–2024 period. Firm value was measured using Tobin’s Q ratio. This research employed a quantitative approach with an associative method. The data used were secondary data obtained from the company's annual financial statements. Data analysis techniques included classical assumption tests, multiple linear regression analysis, correlation coefficient, coefficient of determination, t-test, and F-test using SPSS software. The results indicate that partially, Total Asset Turnover (TATO) has no significant effect on firm value with a significance value of 0.639 > 0.05. Debt to Equity Ratio (DER) also has no significant effect on firm value with a significance value of 0.514 > 0.05. Simultaneously, TATO and DER do not significantly affect firm value with a significance value of 0.780 > 0.05. These findings suggest that asset utilization efficiency and capital structure have not been the primary factors influencing the firm value of PT Waskita Karya (Persero) Tbk during the study period.
Analisis Pengaruh Return on Assets dan Debt to Equity Ratio Terhadap Pertumbuhan Laba pada PT Indika Energy Tbk Sri Wahyuningsih; M. Rimawan; Rahmatia
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.6377

Abstract

This study aims to analyze the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on profit growth at PT Indika Energy Tbk during the 2015–2024 period. The study employed an associative quantitative approach using secondary data obtained from the company's annual financial statements. The sample consisted of ten years of financial reports selected through purposive sampling. Data analysis was conducted using multiple linear regression, preceded by classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that Return on Assets (ROA) does not have a significant partial effect on profit growth, as evidenced by a significance value of 0.325 (>0.05). Likewise, Debt to Equity Ratio (DER) does not significantly affect profit growth, with a significance value of 0.173 (>0.05). Simultaneously, ROA and DER also do not have a significant effect on profit growth, as indicated by an F significance value of 0.311 (>0.05). The coefficient of determination (R²) of 0.283 shows that 28.3% of the variation in profit growth can be explained by ROA and DER, while the remaining 71.7% is influenced by other factors outside the model. These findings suggest that profit growth at PT Indika Energy Tbk is affected by factors beyond profitability and leverage ratios.
Co-Authors Afdatul Wahdaniyah Ainun Fadilah Aliah Pratiwi Alwi Alwi Alwi Alwi Alwi Alwi Alwi Amirulmukminin Amirulmukminin Anggi Anggriani Aris Munandar Aris Munandar Chaerul Anam Della Saputri Dhini Nurullah Dzaitun Mithaqain Fakriatun Baiti FATIHITUL MIHRAD fatmawati fatmawati Fayzha Oktavia Fitratul Aqidah Gunawan Sakti Hairunnas Hairunnas Hamdani Hanifah Muthiah Hanifah Muthiah Hanifah Mutiah Husmiati Ismaliah Indah Putri Sari Intisari Haryanti Irwan Irwan Ismunandar dan Irma Mardian Ita Nur Athiaturrahman Jaeanab Jaeanab Jaenab Jaenab Kartin Aprianti Khairul Amar M Syukur Dwiriansyah M Syukur Dwiriansyah M Syukur Dwiriansyah M. Yusuf Mawar Hidayati Muhamad Asri 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 Nur Komalasari Nuraini Nuraini Nuranisyah dan Firmansyah Kusumayadi Nurhayati Nurhayati Nurul Huda Ovriyadin Ovriyadin Ovriyadin Ovriyadin, Ovriyadin Ovriyaidn Puji Muniarti Puji Muniarty Puji Muniarty Putri Sabilah Putriani Putriani Rahmatia Ratih Intan Nuraini Reza Fitriani Rosti Waliana Putri Sahrul Akbar Saidnil Aksa Salimatul Uyun Soedjatmiko Sri Ernawati Sri Ernawati Sri Mulyanti Sri Wahyuningsih Sufriani Sufriani Tri Wahyuni Alifah Tri Wahyuni Alifah WULANDARI Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Yuyun Andrianingsih