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All Journal Akuntansi Krida Wacana Jurnal Muara Ilmu Ekonomi dan Bisnis Budimas : Jurnal Pengabdian Masyarakat PRIMA : Portal Riset dan Inovasi Pengabdian Masyarakat Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Pengabdian Masyarakat Sultan Indonesia Jurnal Akuntansi International Journal of Social Science and Community Service Jurnal Serina Abdimas
Rosmita Rasyid
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Religion Aerospace Engineering Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Veterinary Other

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PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN REAL ESTATE Somally, Monica Chen; Rasyid, Rosmita
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34995

Abstract

This research aims to analyze the effect of liquidity, leverage, and profitability, as well as firm size on the possibility of financial distress with the Altman approach in property and real estate companies listed on the Indonesia Stock Exchange during 2019-2021. The sample was selected using purposive sampling method. The valid data amounted to 24 companies. Multiple regression analysis was used as the data processing technique assisted through EViews version 12 and Microsoft Excel 2016 programs. The results showed that leverage has a positive effect on financial distress and profitability has a negative effect on financial distress. The implication of this research is that companies should pay attention to financial performance such as the amount of debt to the profits generated so that companies can realize early the possibility of financial distress.
PELATIHAN MENGEMBANGKAN RENCANA ASORTMENT UMKM Rosmita Rasyid; Stevia Carla Sucipto; Tiara Wella Nilam; Stephanie Trianti
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.19269

Abstract

Mengembangkan rencana asortimen merupakan strategi pengelolaan pilihan menu yang terencana dan efisien dalam usaha makanan. Konsep pengelolaan rencana asortimen merupakan salah satu pendekatan yang dapat digunakan untuk mengatasi permasalahan tersebut. Pada awalnya, konsep ini berkembang dalam manajemen ritel untuk mengatur kombinasi produk secara efektif. Jika diterapkan pada usaha makanan, asortimen merujuk pada jumlah dan jenis menu yang tersedia pada waktu tertentu, baik harian maupun mingguan. Pengecer pada akhirnya menentukan total kuantitas rak untuk barang-barang terdaftar yang digunakan untuk memenuhi permintaan pelanggan dan bertujuan untuk memaksimalkan total laba yang diharapkan di semua barang terdaftar. Mitra pelatihan adalah UMKM Warteg Nasi Liwet yang berlokasi di kawasan permukiman padat di Jakarta Barat. Usaha ini menyediakan berbagai menu siap saji dan menu pesanan khusus, namun belum memiliki perencanaan menu yang terstruktur, sehingga sering menghadapi kendala dalam efisiensi operasional dan pemborosan bahan. Kegiatan ini bertujuan untuk membantu pemilik usaha memahami pentingnya penyusunan menu berbasis konsep asortimen agar lebih efisien, tepat sasaran, dan minim risiko pemborosan. Metode kegiatan dilakukan melalui pelatihan langsung berupa pemaparan teori, diskusi, dan simulasi perencanaan menu. Strategi ini diharapkan mampu meningkatkan kinerja operasional, kepuasan pelanggan, dan keberlanjutan usaha. Dengan pelatihan ini, UMKM diharapkan dapat mulai menyusun rencana menu harian dan rotasi yang lebih efisien dan sesuai dengan kapasitas usaha. Keyword: asortimen, pelatihan, UMKM
Pelatihan Proses Perencanaan Merchandise Dalam Menjaga Efisiensi Ritel Rasyid, Rosmita; Arvid, Justin; Poeady, Michael
Jurnal Pengabdian Masyarakat Sultan Indonesia Vol. 2 No. 2 (2025): Abdisultan
Publisher : Sultan Publsiher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58291/abdisultan.v2i2.475

Abstract

Perencanaan merchandise menjadi salah satu komponen yang cukup penting dalam strategi bisnis ritel yang digunakan oleh banyak pemilik bisnis. Persaingan ketat dalam industri ini membuat para pemilik bisnis membuat perencanaan merchandise yang lebih terstruktur dan lebih baik. Mitra yang menjadi tempat kegiatan PKM bergerak dalam bidang kuliner roti yang berlokasi di Sunter Jakarta. Dimana permasalah utama terletak pada minimnya pengetahuan mitra tentang proses perencanaan barang dagangn dalam menjalankan usaha.  Perencaaan bahan dangang yang tepat juga mendukung adanya penghematan biaya penyimpanan dan juga meminimalkan kebutuhan untuk mengadakan diskon besar-besaran atau likuidasi stok barang yang terlalu banyak dan berlebihan. Metode kegiatan dilakukan dengan pelatihan terkait dengan legal dan etis. Pelatihan dilakukan secara daring melalui platform zoom. Melalui kegiatan ini diharapkan, masalah yang muncul pada usaha mitra akan teratasi, mitra dapat meningkatkan pengetahuan dalam hal penerapan proses perencanaan bahan dagang, ini dapat dilihat dalam peningkatan efisiensi operasional yang didapatkan melalui sistem yang menjadi lebih terstruktur dan teroganisir. 
Discount Price Decisions in Attracting Buyer Interest in ASHAC&C SMEs in Jambi Rasyid, Rosmita; Setiawan, Levina
International Journal of Social Science and Community Service Vol. 3 No. 1 (2025): January
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/ijsscs.v3i1.59

Abstract

Price structure is one of the pricing strategies that is important in increasing consumer purchasing interest. Price is also the only part of the marketing mix that provides income for the company. The partner chosen in the PKM activity is a culinary business located in Jambi. PKM aims to assist partners in an effort to increase their knowledge ability in finding and understanding the right price structure in conducting business activities on the products sold. The method offered in this activity is training/socialization through zoom. The material is in the form of understanding the price structure which includes: understanding the price structure. The purpose of making discounts, factors that determine discount price decisions, factors that determine the structure of quality discounts. The importance of price structure in increasing purchase interest in partner products. Through this activity, it is hoped that the problems that arise in partner businesses will be resolved, partners can increase buyer interest by using the right discount price strategy. Outputs of PKM activities in the form of publications to national journals and HKI (Intellectual Property Rights).
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KEUANGAN PERUSAHAAN SEKTOR KONSUMEN PRIMER Marvinico Lauren; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36111

Abstract

This research aims to obtain the results of the effect of leverage, sales growth, liquidity, and firm size on the financial performance of Consumer Non-Cyclicals Sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The method used in this research in sampling was purposive sampling. and obtained as many as 42 samples of companies. This research performs data processing using Eviews version 12 and WPS Office. The results of this research showed that leverage has a negative effect on financial performance, sales growth and firm size have a positive effect on financial performance, and liquidity has no effect on financial performance. The implication of this research is that a company's financial performance can be influenced by many factors, therefore companies need maximum consideration if they want to improve their financial performance.
PENGARUH LEVERAGE, PROFITABILITAS, SALES GROWTH, DAN FIRM SIZE TERHADAP FINANCIAL DISTRESS Jennifer Patricia; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36126

Abstract

This research aims to find empirical evidence related to the effect of Leverage, Profitability, Sales Growth, Firm Size on a company's financial distress. The population is the basic materials companies listed on the Indonesian Stock Exchange from 2019-2021. The method used is purposive sampling, a sample of 23 companies was obtained . The data analysis used in this research is Multiple Linear Regression Analysis. The analysis program used is Eviews 12. The results show that profitability has a negative effect on financial distress, and firm size has a positive effect on financial distress. While leverage and sales growth have no effect on financial distress. The implication of this research is that companies need to improve efficiency so that there is an increase in profits so as to prevent financial distress.
FAKTOR- FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN CONSUMER CYCLICALS DI BEI Audrey Adelia Gunawan; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

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

Abstract

The purpose of this study is to analyze the effect of firm size, leverage, profitability, and liquidity on the firm value. This research was conducted on consumer cyclicals sector companies (non-primary consumers) listed on the Indonesia Stock Exchange from 2018 to 2021, samples were selected using the purposive sampling method based on data that matched the criteria of 54 companies. The data processing technique uses multiple regression analysis assisted by the SPSS (Statistical Product and Service Solution) for windows released 16. The results of this study show that the size of the company affects the value of the company. Meanwhile, leverage, profitability, and liquidity have no effect on the firm.
PENGARUH PROFITABILITAS, RASIO NILAI PASAR DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM Ferdie Hansel Budianto; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/w8qh7z76

Abstract

This study's goal is to examine the impact of profitability, market value ratio, and firm size on stock prices ininfrastructure companies listed on the Indonesia Stock Exchange (IDX). The population for this study is from the period 2019 – 2021 using 186 data which consists of 62 infrastructure companies. Multiple linear regression analysis was employed in this study's data analysis to evaluate the hypothesis, and the research's data processing tools included SPSS Version 25 and Microsoft Excel 2013. The results of this study indicate that profitability has a significant and positive effect on stock prices. While the market value ratio does not have a significant and positive effect on stock prices. And firm size has a significant and positive effect on stock prices.
FAKTOR YANG MEMPENGARUHI CSRD PADA PERUSAHAAN CONSUMER NON-CYCLICAL PERIODE 2019-2021 Felix Colim; Rosmita Rasyid
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/7gf16g70

Abstract

This research was made with the aim of studying and obtaining empirical evidence regarding the iinfluence, profitability, liquidity, firm size, and solvency on the value of CSRD of non-cyclical consumer companies listed on the IDX for the 2019-2021 periods. The study used secondary data obtained at www.idx.co.id, samples that match the criteria were taken from as many as 30 companies. This research used a purposive sampling method. The techniques that were used for data analysis were descriptive statistics and the method for testing the hypothesis was the regression method which was processed by Eviews12. CSRD uses the GRI-4 standard. This study reveals that profitability, firm size, and solvency have significant effects on the value of CSRD while the current ratio has no significant effects on the value of CSRD. The implications of this study are to pay attention to profitability, firm size, and solvency to improve the value of CSRD.
Co-Authors Anggela, Nicole Arvid, Justin Audrey Adelia Gunawan Chinthia Surya Wijaya Christianto ATS, Einstein Christianto, Albert Devita, Christina Diputra, Catherine Evelyn Dra. Nurainun M.M.,Ak Bangun Elvira, Shannen Ervina Joice Kostaman Fauzan, Ahmad Fikri Taftazani Felice, Jeslyn Felix Colim Ferdie Hansel Budianto Gabriella Fortunata Gunawan, Audrey Adelia Harris Kristanto Herni Kurniawati Jaya, Stephen Wahyudi Jennifer Patricia Karaniya , Karaniya Karaniya, Karaniya Kelvin Kevin Aldri Lysander, Joshua Jose Manalu, Agatha Avhia Dorothea Marvinico Lauren Morika Wijaya Nur Adibah, Zahra Fiany Poeady, Michael Puspita, Elizabeth Christinio Puswita Anhar, Dela Asokawati Putri, Hertarisa Rahadani, Fansisca Puspita Sabdaputra, Ray Selsha Gabriella Soeandi Setiawan, Fanny Andriani Setiawan, Levina Shine, Angel Elaine Simamora, Deviana Somally, Monica Chen Stephanie Trianti Stephen Wahyudi Jaya Stevia Carla Sucipto Suhandy , Ricky Sunarko, Calista Sanko Supardi, Eviana Marvina Tiara Wella Nilam