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All Journal Budgeting: Jurnal Akuntansi Syariah
Carmidah Carmidah
Institut Agama Islam Negeri Metro, Lampung

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Pengaruh Hutang Usaha dan Modal Kerja Terhadap Profitabilitas pada Perusahaan Sub Sektor Perdagangan Eceran yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021 Esti Marina Aurifah; Carmidah Carmidah
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 2 (2024): Budgeting: Jurnal Akuntansi Syariah, Desember 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i2.5060

Abstract

A single paragraph of about 250 words maximum. For research articles, abstracts should The company's ability to generate profits is closely related to the funding sources used to support business activities. Funding sources can come from external or internal sources. The main objective of this study is to determine the effect of accounts payable and working capital on projected profitability using Return On Assets (ROA). The study was conducted on 8 retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021 with data collection using documentation techniques and statistically tested using multiple linear regression analysis. The results of the study showed that accounts payable partially had a negative effect on ROA and working capital partially had no effect on ROA. While simultaneously accounts payable and working capital had an effect on profitability represented by ROA in retail trade sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021.
Pengaruh Biaya Produksi dan Harga Jual Padi Terhadap Pendapatan Petani di Desa Margodadi Deva Lestari; Carmidah Carmidah
Budgeting: Jurnal Akuntansi Syariah Vol. 5 No. 2 (2024): Budgeting: Jurnal Akuntansi Syariah, Desember 2024
Publisher : PROGRAM STUDI AKUNTANSI SYARIAH FAKULTAS SYARIAH DAN EKONOMI ISLAM IAIN SYAIKH ABDURRAHMAN SIDDIK BANGKA BELITUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32923/bdg.v5i2.5061

Abstract

The selling price of rice is highly dependent on market conditions and seasons. During the main harvest, the price of rice tends to fall due to abundant supply, while at certain times the price can soar due to limited availability. In addition, high production costs are also a problem. The increase in the price of agricultural inputs such as fertilizers, medicines, and labor costs, increases the burden of production that must be borne by farmers. The purpose of this study was to measure the effect of production costs and selling prices of rice on farmers' income. Data collection through questionnaires and documentation. The sample used in this study was 85 respondents, with the community in farmers in Margodadi Village, Tumijajar District, West Tulang Bawang Regency. The data analysis techniques used were instrument testing, multiple linear analysis, and hypothesis testing. The results of this study indicate that production costs do not have a significant effect on the level of farmer income in Margodadi Village, selling prices have a significant effect on farmer income in Margodadi Village and production costs and selling prices simultaneously affect farmer income in Margodadi Village.
Co-Authors Deva Lestari Esti Marina Aurifah