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All Journal Value: Jurnal Manajemen dan Akuntansi Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) BanKu: Jurnal Perbankan dan Keuangan International Journal of Economics and Management Research
Gumilar, Angga
STISIP Bina Putera Banjar
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS PERPUTARAN MODAL KERJA DAN CURRENT RATIO TERHADAP RETURN ON ASSET Angga Gumilar
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 7, No 1 (2019): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.614 KB) | DOI: 10.25157/je.v7i1.2671

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis perputaran modal kerja, Current Ratio, Return on Asset, dan besarnya pengaruh perputaran modal kerja dan Current Ratio terhadap Return on Asset PT Mayora Indah Tbk periode 2007-2016. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis metodenya explanatory. Sumber data sekunder dengan teknik sampling analisis time series. Metode statistik analisis jalur (path analysis), serta dilakukan uji asumsi klasik. Hasil penelitian ini menemukan bahwa perputaran modal kerja, Current Ratio, dan Return on Asset PT Mayora Indah Tbk periode 2007-2019 cenderung fluktuatif. Pengaruh perputaran modal kerja dan Current Ratio terhadap Return on Asset sebesar 5%, pengaruh perputaran modal kerja terhadap Return on Asset sebesar -0,08%, dan pengaruh Current Ratio terhadap Return on Asset sebesar 5,04%. Berdasarkan uji hipotesis, tidak terdapat pengaruh signifikan perputaran modal kerja, Current Ratio terhadap Return on Asset pada PT Mayora Indah Tbk periode 2007-2016 baik secara parsial ataupun secara simultan.
PENGARUH MARKET SHARE DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON EQUITY (Kasus pada PT Kalbe Farma Tbk) Angga Gumilar; Asep Endri Mulyana
BanKu: Jurnal Perbankan dan Keuangan Vol 3, No 1 (2022): Volume 3, Nomor 1, Februari 2022
Publisher : Program Studi Perbankan dan Keuangan Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.003 KB)

Abstract

ABSTRACTThe purpose of this study was to determine and analyze Market Share, Total Assets Turnover, Return on Equity (ROE) and the magnitude of the influence of Market Share and Total Assets Turnover (TATO) on Return on Equity (ROE) at PT Kalbe Farma Tbk in 2010-2019. The research approach used in this study is a quantitative approach with an explanatory type of method. This study uses secondary data with purposive sampling analysis sampling technique. The statistical method used is multiple linear regression. Based on the results of the analysis at PT Kalbe Farma Tbk for the period 2010-2019 that the Market Share, Total Assets Turnover and Return On Equity fluctuated. The influence of Market Share and Total Assets Turnover on Return On Equity simultaneously is 57.4%. The results of the hypothesis test state that there is no significant effect of Market Share and Total Assets Turnover on Return On Equity. The effect of Market Share on Return On Equity partially results from the hypothesis that there is a significant effect of Market Share on Return On Equity. While the results of the hypothesis of the effect of Total Assets Turnover on Return On Equity partially the results of hypothesis testing state that there is no significant effect of Total Assets Turnover on Return On Equity at PT Kalbe Farma Tbk.Keywords: market share; total assets turnover; return on equity. ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui dan menganalisis Market Share, Total Assets Turnover, Return on Equity (ROE) dan besarnya pengaruh Market Share dan Total Assets Turnover (TATO) terhadap Return on Equity (ROE) pada PT Kalbe Farma Tbk tahun 2010-2019.  Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan jenis metodenya explanatory. Penelitian ini menggunakan data sekunder dengan teknik sampling analisis purposive sampling. Metode statistik yang digunakan adalah regresi linier berganda. Berdasarkan hasil analisis pada PT Kalbe Farma Tbk periode 2010-2019 bahwa Market Share, Total Assets Turnover dan Return On Equity mengalami fluktuatif. Besar pengaruh Market Share dan Total Assets Turnover terhadap Return On Equity secara simultan adalah sebesar 57,4%. Hasil uji hipotesis menyatakan bahwa tidak terdapat pengaruh signifikan Market Share dan Total Assets Turnover terhadap Return On Equity. Secara parsial hasil hipotesis menyatakan terdapat pengaruh signifikan Market Share terhadap Return On Equity. Sedangkan Total Assets Turnover secara parsial tidak terdapat pengaruh signifikan terhadap Return On Equity pada PT Kalbe Farma Tbk.Kata Kunci: market share; total assets turnover; return on equity.
Determinan Adopsi Financial Technology Menggunakan Pendekatan Theory Planned Behavior Pada UMKM Fashion Gumilar, Angga; Marliana, Lia
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 1 (2024): Januari - April 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i1.4859

Abstract

Penggunaan financial technology (fintech) pada usaha fashion sangat penting, mengingat sub-sektor fashion tercatat memiliki nilai ekspor tertinggi pada industry kreatif tahun 2017-2019. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor apa saja yang mempengaruhi minat pelaku UMKM Sektor Fashion di Kota Tasikmalaya dalam mengadopsi fintech berdasarkan pendekatan Theory of Planned Behavior (TPB). Penelitian ini menggunakan metode kuantitatif dengan Struktural Equation Modeling (SEM) untuk menguji konseptualisasi teoritis terhadap 56 responden pemilik usaha fashion di Kota Tasikmalaya. Hasil penelitian menunjukkan bahwa adopsi fintech pelaku usaha fashion di Kota Tasikmalaya dipengaruhi oleh faktor sikap, norma sosial, dan control perilaku, selain itu informasi yang berkualitas menjadi input dari ketiga variabel tersbut untuk menggunakan fintech. Berdasarkan hal tersebut, penelitian ini memberikan kontribusi terkait literatur tentang minat menggunakan financial technology dari sudut pandang teori TPB (Theory of Planned Behavior) pada usaha fashion di Kota Tasikmalaya.
Bridging the Digital Divide: Corporate-Rural Partnerships in MSMEs Transformation through Shopee Center Muhamad Ihsan Pahlefi; Angga Gumilar; Yogi Sugiarto Maulana
International Journal of Economics and Management Research Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i2.636

Abstract

This qualitative study investigates the corporate e-commerce strategy implemented by Shopee through its Shopee Center program to empower Micro, Small, and Medium Enterprises (MSMEs) in Bangunharja Village, Indonesia. Employing a descriptive case study methodology, the research engaged 11 key informants comprising Shopee representatives, local MSME actors, and BUMDES (Village-Owned Enterprise) leadership. Data collection incorporated in-depth interviews, participatory observation, and documentary analysis, with subsequent examination following the interactive model of Miles and Huberman. The findings demonstrate that Shopee's strategic approach effectively catalyzed initial digital adoption among rural MSMEs through multifaceted interventions: comprehensive digital literacy training, enhanced internet infrastructure via affordable WiFi partnerships, and robust collaboration with local institutions. Notably, the program facilitated product innovation and market expansion for various MSMEs, enabling traditional businesses to access digital marketplaces. However, the research identifies persistent challenges including declining participation rates over time, ongoing digital literacy gaps, and infrastructural limitations in internet connectivity. The study concludes that while corporate-led initiatives significantly advance digital inclusion, sustainable transformation necessitates continuous program adaptation, advanced skill development modules, and strengthened multi-stakeholder cooperation to address systemic barriers in rural digital ecosystems.
Mendorong Inovasi Produk Dan Daya Saing Global UMKM Kreatif Melalui Adopsi Teknologi Artificial Intelligence   Gumilar, Angga; Mulyana, Asep Endri
Value : Jurnal Manajemen dan Akuntansi Vol. 20 No. 3 (2025): September - Desember 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v20i3.8033

Abstract

Tasikmalaya's craft MSMEs have great economic potential, but their competitiveness is hampered by limited technology and product innovation. This study aims to analyze the effect of AI adoption on product innovation and the competitiveness of creative MSMEs, and to examine the role of product innovation as a mediator in this relationship. The study used a quantitative approach with a survey method of creative MSMEs in Tasikmalaya. The collected data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS). The results show that AI adoption has a significant positive effect on product innovation, and product innovation has a significant effect on competitiveness. In addition, product innovation is proven to partially mediate the relationship between AI adoption and MSME competitiveness. These findings enrich the application of the Technology–Organization–Environment (TOE) framework by emphasizing the strategic role of product innovation as a mechanism for technological transformation towards competitive advantage. Practically, the research findings emphasize the importance of improving digital literacy, AI-based training, and developing an innovation ecosystem that supports local MSMEs to compete in the global market. This study provides theoretical and practical contributions to strengthening the transformation of a green creative economy based on local resources.
Co-Authors Asep Endri Mulyana Marliana, Lia Muhamad Ihsan Pahlefi Yogi Sugiarto Maulana