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All Journal JURNAL RISET AKUNTANSI JAMBI Jurnal Ilmiah Raflesia Akuntansi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Journal of Law, Education and Business Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Marwan Setiawan
Universitas Adiwangsa Jambi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Identifikasi Faktor Utama Penghambat Pengembangan Bisnis Daring bagi Umkm Menuju Indonesia Ekonomi Digital Marwan Setiawan; Jumisar; Seno Aji; Anita Wijayanti
JURNAL RISET AKUNTANSI JAMBI Vol. 4 No. 2 (2021): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

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

Abstract

The development of the internet has radically changed business. The internet influences the development of technology, information, and communication. Information, communication, and technology have now been built based on big data/analytics, cloud, mobile and social business. This development is the basis of the 4.0 industrial revolution. The Government of the Republic of Indonesia is quite adaptive in facing the 4.0 industrial revolution with the development of the Road Map for Industry 4.0, a blueprint for the development of digital industry in Indonesia. Indonesia Digital Economy has become a vision of business development in Indonesia. The Indonesian government realizes that 70% of companies in Indonesia are micro, small and medium enterprises (SMEs) so that the Indonesian government has determined the backbone of Indonesia's Digital Economy success is SMEs. Online business is one of the effective strategies for accelerating SMEs to Indonesia Digital Economy. The purpose of this study is to determine the factors of barrier development online business by SMEs in Indonesia. This study shows 1) online business with company discrepancies, 2) online business is unsafe and high-cost and 3) online business implementation requires the right model for SMEs to be barrier factor for the online business development.
Pengaruh Perputaran Modal Kerja Terhadap Profitabilitas pada PT. Kalbe Farma TBK Periode 2015–2024: Penelitian Putri Bella Pertiwi; Marwan Setiawan; Evrina
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.5783

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja terhadap profitabilitas pada PT. Kalbe Farma Tbk periode 2015–2024. Profitabilitas merupakan indikator penting dalam menilai kemampuan perusahaan dalam menghasilkan laba dan dalam penelitian ini diukur menggunakan Return on Assets (ROA). Metode penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder berupa laporan keuangan PT. Kalbe Farma Tbk periode 2015–2024. Teknik pengumpulan data dilakukan melalui studi dokumentasi terhadap laporan keuangan perusahaan, sedangkan teknik analisis data menggunakan analisis regresi linear sederhana dengan bantuan aplikasi SPSS versi 23. Sebelum dilakukan analisis regresi, terlebih dahulu dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Hasil penelitian menunjukkan bahwa perputaran modal kerja berpengaruh positif dan signifikan terhadap profitabilitas. Hal ini ditunjukkan oleh nilai koefisien regresi sebesar 0,536 dengan nilai signifikansi sebesar 0,000 < 0,05. Nilai koefisien determinasi (R²) sebesar 0,945 menunjukkan bahwa perputaran modal kerja mampu menjelaskan variasi profitabilitas sebesar 94,5%.
Pengaruh ROA, ROE dan DER Terhadap Harga Saham pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2021-2025 Mezaluna Deazzuri; Mulia Inda Purwati; Marwan Setiawan
Journal of Law, Education and Business Vol. 4 No. 2 (2026): Oktober 2026
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jleb.v4i2.9207

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ROA, ROE dan DER terhadap harga saham pada perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia periode 2021–2025. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi penelitian terdiri atas 83 perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia. Berdasarkan kriteria purposive sampling, diperoleh 11 perusahaan sebagai sampel penelitian dengan periode pengamatan selama lima tahun, sehingga diperoleh 55 data observasi. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan dan data harga saham. Teknik analisis data meliputi analisis statistik deskriptif, uji asumsi klasik yang terdiri atas uji normalitas, heteroskedastisitas, multikolinearitas, dan autokorelasi, analisis regresi linear berganda, serta uji hipotesis yang terdiri atas uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa ROA secara parsial berpengaruh positif dan signifikan terhadap harga saham dengan nilai signifikansi sebesar 0,000. ROE secara parsial berpengaruh positif dan signifikan terhadap harga saham dengan nilai signifikansi sebesar 0,001. DER secara parsial juga berpengaruh positif dan signifikan terhadap harga saham dengan nilai signifikansi sebesar 0,005. Secara simultan, ROA, ROE, dan DER berpengaruh signifikan terhadap harga saham dengan nilai signifikansi uji F sebesar 0,002. Nilai R Square sebesar 0,664 menunjukkan bahwa ROA, ROE, dan DER mampu menjelaskan variasi harga saham sebesar 66,4%, sedangkan sisanya sebesar 33,6% dijelaskan oleh faktor lain di luar model penelitian.
Pengaruh Kerja Sama Tim dan Disiplin Kerja dalam Meningkatkan Kinerja Pegawai di Kantor Dinas Kependudukan dan Pencatatan Sipil Kota Jambi Randi Arya Putra E.; Marwan Setiawan; Mukti Hadianto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.7987

Abstract

This study aims to determine and analyze the effect of teamwork and work discipline on employee performance at the Department of Population and Civil Registration of Jambi City, both partially and simultaneously. This study employed a quantitative approach using multiple linear regression analysis. The population consisted of all 77 employees at the Department of Population and Civil Registration of Jambi City. The sampling technique used was saturated sampling; therefore, all members of the population were included as research respondents. Data were collected through questionnaires and documentation and analyzed using SPSS. The results showed that teamwork had a positive and significant effect on employee performance, with a regression coefficient of 0.377, a t-value of 3.415 > t-table of 1.993, and a significance value of 0.001 < 0.05. Work discipline also had a positive and significant effect on employee performance, with a regression coefficient of 0.568, a t-value of 5.337 > t-table of 1.993, and a significance value of 0.000 < 0.05. Simultaneously, teamwork and work discipline had a positive and significant effect on employee performance, with an F-value of 42.565 > F-table of 3.12 and a significance value of 0.000 < 0.05. The R Square value of 0.535 indicates that teamwork and work discipline explain 53.5% of the variation in employee performance, while the remaining 46.5% is influenced by other factors outside this study. Based on the findings, it can be concluded that improving teamwork and work discipline plays an important role in enhancing employee performance at the Department of Population and Civil Registration of Jambi City.
Pengaruh Pelatihan terhadap Kinerja Pegawai di Bidang Bina Konstruksi pada Dinas Pekerjaan Umum dan Penataan Ruangan Provinsi Jambi Bagus Septian Wahyudi; Marwan Setiawan; Mukti Hadianto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.7988

Abstract

This study aims to determine and analyze the effect of Construction Work Training on Employee Performance in the Construction Development Division of the PUPR Department of Jambi Province. The background of this study is based on the persistence of variations in employee performance despite having participated in the same training program, so it is necessary to empirically examine the extent of the influence of training on employee performance. This study used a quantitative method with a descriptive approach. The population in this study consisted of all employees of the Construction Development Division of the PUPR Department of Jambi Province, totaling 33 people, with a saturated sampling technique used so that the entire population was used as the research sample. Data collection was carried out through the distribution of questionnaires using a Likert scale, consisting of 10 statement items for the Construction Work Training variable and 10 statement items for the Employee Performance variable. The data obtained were then analyzed using validity testing, reliability testing, classical assumption testing, simple linear regression analysis, hypothesis testing (t-test), and the coefficient of determination test with the assistance of the SPSS program. The results of the study show that all statement items were declared valid and the research instrument was reliable. The residual data was normally distributed, the relationship between variables was linear, and no symptoms of heteroscedasticity were found in the regression model. The results of the simple linear regression analysis produced the equation Y equals 4.709 plus 0.863X. The results of the hypothesis test show a calculated t value (10.110) > t table (2.040), with a significance value of < 0.001, so it can be concluded that Construction Work Training has a positive and significant effect on Employee Performance. The coefficient of determination value of 0.791 shows that Construction Work Training is able to explain 79.1 percent of the variation in Employee Performance, while the remaining 20.9 percent is influenced by other factors outside this study.
Dampak Literasi Keuangan, Literasi digital dan Finansial Teknologi Terhadap Keberlanjutan Bisnis Pelaku UMKM Di Kabupaten Sumbawa Andre Amirullah; A.Rozi; Marwan Setiawan
Jurnal Ilmiah Raflesia Akuntansi Vol. 12 No. 2 (2026): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v12i2.1533

Abstract

This study aims to analyze the financial performance of the PTPN VI Employee Cooperative for the 2021 to 2024 period using liquidity, solvency, activity, and profitability ratios. The study employed a quantitative descriptive approach and secondary data obtained from the cooperative’s annual financial statements. Data were collected through documentation and analyzed using the current ratio, cash ratio, debt to asset ratio, debt to equity ratio, total asset turnover, return on assets, return on equity, and net profit margin. The findings show that the current ratio fluctuated between 154.45 percent and 194.93 percent, while the cash ratio declined from 20.11 percent in 2021 to 0.52 percent in 2024. The debt to asset ratio increased from 21.50 percent to 50.20 percent, and the debt to equity ratio increased from 32.44 percent to 100.78 percent. Total asset turnover declined from 0.73 times to 0.22 times. ROA, ROE, and NPM fluctuated during the study period. Overall, each ratio provides a different perspective on the cooperative’s financial condition. The findings are presented descriptively without classifying the cooperative as financially healthy or unhealthy. .
Co-Authors A. Rozi Andre Amirullah Anita Wijayanti Bagus Septian Wahyudi Evrina Jumisar Mezaluna Deazzuri Mukti Hadianto Mulia Inda Purwati Putri Bella Pertiwi Randi Arya Putra E. Seno Aji