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Pengaruh Rasio Profitabilitas dan Rasio Aktivitas terhadap Harga Saham pada Perusahaan Sub Sektor Ritel di Indonesia Febrisi Dwita; Nurul Kamila; Adrianus Trigunadi Santosa; Leony Agustine
JURNAL ADMINISTRASI KANTOR Vol 10 No 2 (2022): Vol 10 No 2 (2022): Jurnal Administrasi Kantor
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Bina Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51211/jak.v10i2.2144

Abstract

This research was conducted to determine the effect of profitability ratios, namely Gross Profit Margin and Return on Equity and activity ratios, namely Total Asset Turnover and Working Capital Turnover, which have an influence on stock prices of retail companies in Indonesia. In this study, there were 10 retail companies that had been listed on the Indonesia Stock Exchange from 2008 to 2020 using multiple linear regression analysis techniques. The results of this study are that the Gross Profit Margin, Return on Equity and Total Asset Turnover variables have an influence on retail company stock prices while the Working Capital Turnover variable has no effect on retail company stock prices in Indonesia. From the results of this study are expected to provide information about the factors that affect the company's stock price so that investors can invest properly. Keywords: stock prices, activity ratios, profitability ratios
Pendampingan Penyusunan Laporan Keuangan Usaha Tani di Kabupaten Singkawang Timur Leony Agustine; Febrisi Dwita; Andri Andri; Eka Widiawati Wijaya Kusuma; Adrianus Trigunadi Santoso; Grin Tommy Panggabean
Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial Vol. 3 No. 1 (2026): Februari : Masyarakat Berkarya : Jurnal Pengabdian dan Perubahan Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/karya.v3i1.3004

Abstract

This community service activity aims to improve the ability of farmers in East Singkawang Regency to prepare simple and structured financial reports. Prior to the activity, most farmers had not maintained regular financial records, thus experiencing difficulties in identifying production costs, revenue, and profitability. The implementation method included socialization of farm financial management, training in preparing simple financial reports, and intensive mentoring. This activity involved 20 farmers as community service partners. Evaluation was conducted through comparing conditions before and after the activity using pre- and post-test instruments and observing financial record keeping results. The results showed a 45% increase in farmers' understanding of financial reporting concepts, as well as a 50% increase in their ability to prepare simple profit and loss and cash flow statements. Furthermore, 83% of participants were able to record business transactions independently and sustainably after the mentoring activity. The implementation of simple financial reports also helped farmers identify production cost structures and determine business plans for the next planting season. This community service activity contributed to strengthening the application of financial management in farming businesses and supported increased transparency, efficiency, and economic sustainability for farmers in East Singkawang Regency.