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All Journal CIVITAS: Jurnal Studi Manajemen EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Ekonomi Bisnis Manajemen Prima Journal of Social Responsibility Projects by Higher Education Forum Jurnal Ekonomi Jurnal Pengabdian Masyarakat Akademisi Jurnal Ilman: Jurnal Ilmu Manajemen
Aswin Akbar
Sekolah Tinggi Ilmu Manajemen Sukma
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences

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PENGARUH PERPUTARAN PIUTANG TERHADAP (ROA) RETURN ON ASSET PADA PT. UNILEVER INDONESIA, TBK Rina Rizkian; Aswin Akbar; Desy Irana Dewi Lubis
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 4 No. 1 (2022): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v4i1.2929

Abstract

Tujuan penelitian ini adalah untuk mengetahui apakah ada pengaruh perputaran piutang terhadap ROA (Return On Asset) pada PT Unilever Indonesia Tbk. Pada penelitian ini tidak menggunakan sampel sebagai responden, namun menggunakan data sekunder sebagai bahan yang akan diteliti. Adapun data yang sekunder tersebut berupa sumber data yaitu Laporan Keuangan dari PT Unilever Indonesia Tbk. Analisis data menggunakan uji koefisien determinasi (R2), dan uji parsial (uji t), sedangkan pengolahan data menggunakan SPSS 20. Hasil penelitian dari uji koefisien determinasi menunjukkan hanya 24.6% variabel perputaran piutang mampu menjelaskan variasi yang terjadi pada ROA PT Unilever Indonesia Tbk, sedangkan sisanya 75.4% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian ini. Selain itu secara parsial perputaran piutang tidak berpengaruh dan tidak signifikan terhadap ROA (Return On Asset).
ANALYSIS OF RECEIVABLE TURNOVER AND WORKING CAPITAL ON COMPANY PROFITABILITY AT PT. BFI FINANCE INDONESIA, TBK Ruth Veronika Butar-Butar; Aswin Akbar
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This study aims to analyze account receivable turnover and working capital on company profitability at PT. BFI Finance Indonesia Tbk. This study uses quantitative methods and secondary data used is the financial statements of PT. BFI Finance Indonesia Tbk for 2018-2022. The data analysis technique uses simple linear regression with the help of SPSS Statistics. The results showed that the coefficient of determination obtained by 0,396 or 39,6% showed that account receivable turnover and working capital was able to explain the variation in profitability in PT. BFI Finance Indonesia Tbk, while the remaining 60,4% was explained by other variables not studied in this study. The results showed that account receivable turnover partially had no significant effect on profitability and working capital had no significant effect on profitability, while simultaneously account receivable turnover and working capital had no effect on profitability.
FINANCIAL ADMINISTRATION GOVERNANCE ANALYSIS AT THE SILAEN DISTRICT OFFICE TOBA REGENCY Juriana Megawati Hutabarat; Aswin Akbar
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

The purpose of this research is to ascertain the financial management structure of the Silaen District Office in the Toba Regency in the year 2022. Case study research employing a descriptive qualitative methodology was used for this study. The information used is a synopsis of the Silaen District Office, Toba Regency, 2020 budget as found in the office's annual report. Descriptive analysis was used in this investigation to help paint a clear picture by gathering and sorting data in great detail, then describing what was found. After compiling data, we can say that the Silaen District Office, Toba Regency's Financial Administration Governance follows Domestic Regulation No. 13 of 2006, Minister of Home Affairs Regulation No. 77 of 2020, Article 56 of Law No. 1 of 2004 of the Republic of Indonesia Relating to the State Treasury; Chapter IX of PP No. 58 of 2005 Relating to Regional Financial Management; Article 99 of the Regulation of the Minister of Home Affairs No. 13 of 2006 Relating to Guidelines for Regional Financial Management, Dated May 15, 2006; Part III of Chapter XII of the Regulation of the Minister of Home Affairs No. 64 of 2006 Relating to Regional Financial Management; and the Regulation of the Minister of Home Affairs.
Optimalisasi Tiktok Sebagai Media Pembelajaran Untuk Mendukung Dampak Psikologis dan Keuntungan Finansial Nazmah Nazmah; Aswin Akbar; Dian Purnama Sari
Journal of Social Responsibility Projects by Higher Education Forum Vol 5 No 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jrespro.v5i2.6245

Abstract

This community service aims to optimize the use of TikTok as an interactive and economically potential learning medium for students and teachers at SMA Harapan 3 Medan. The primary issue identified was the participants' lack of understanding regarding the utilization of social media for educational purposes and monetization. The solution was provided through a workshop based on seven literacies: digital, technological, media, financial, informational, social, and cultural. The implementation methods included theoretical sessions, practical applications, evaluations through pre-tests and post-tests, and follow-up surveys. Results indicated an improvement in participants' understanding, with 85% of students able to create educational content after the training, and 70% of them understanding monetization strategies. The workshop also motivated 60% of teachers to consider social media as a teaching aid. The impact of this activity is expected to continue in adaptive learning and the creative economy in the digital er.
Co-Authors Annisa Haznun Desy Irana Dewi Lubis Dian Purnama Sari Jecky Ryan Jecky Ryan Juli Meliza Juriana Megawati Hutabarat Melia Lestari Tarigan Muhammad Chaidir Nazmah Nazmah Nurhayati Nurhayati Rahmadani Rina Rizkian Ruth Veronika Butar-Butar Siti Asmaul Husna Susilawati Manullang Yulandari Yulandari