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All Journal Prosiding Seri Seminar Nasional
Henny Wirianata
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Industrial & Manufacturing Engineering Materials Science & Nanotechnology

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PROFITABILITAS, LEVERAGE, NET WORKING CAPITAL, DAN PENGARUHNYA TERHADAP CASH HOLDINGS Henny Wirianata; Viriany Viriany; Christy Angelia
PROSIDING SERINA Vol. 1 No. 1 (2021): PROSIDING SERINA III 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (539.125 KB) | DOI: 10.24912/pserina.v1i1.17543

Abstract

Since the Covid-19 pandemic, companies have been encouraged to have adequate amounts of cash in hand as an embodiment of precautionary motives. The company must have adequate cash in hand as a reserve fund in dealing with unexpected crises. This research was conducted to determine the effect of financial performance consisting of profitability, leverage, and net working capital on cash holdings. The data in the study is secondary data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the research period 2017-2019. The data was taken by purposive random sampling. The data in the study was processed using Eviews 10. Data analysis uses regression analysis of panel data. Profitability proxied with ROA has a positive but insignificant effect. Leverage proxied with DAR has a negative effect but has no significant effect on cash holdings. Net working capital can significantly lower the amount of cash on hand. Together the levels of profitability, leverage, and net working capital significantly affect the amount of cash on hand.
PENYUSUNAN LAPORAN KEUANGAN PADA PD XXX SESUAI SAK EMKM Henny Wirianata
PROSIDING SERINA Vol. 1 No. 1 (2021): PROSIDING SERINA III 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (661.01 KB) | DOI: 10.24912/pserina.v1i1.17681

Abstract

Community service activities carried out to PD XXX is the first carried out by the Untar Team. Based on the results of initial observations and discussions, PD XXX sees a need to get a correct understanding of the accounting cycle and the preparation of financial statements. Since it began operating, PD XXX has not been able to present complete information about the financial condition of the company. The Untar team provides training about how to prepare the correct financial statements in accordance to MSME Accounting Standards. With the training, PD XXX is expected to get more adequate knowledge about financial statements and can apply that knowledge in the process of preparing financial statements. The training was given 3 times, in October and November 2021. In training 1 and 2, PD XXX are given exposure about accounting cycles and financial statements for MSME. In training 3, the Untar Team explained the format of financial statements that are in accordance with the operational activities of PD XXX and the needs of PD XXX in the future.
Co-Authors Christy Angelia Viriany Viriany