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Pengaruh Profitabilitas Dan Pertumbuhan Penjualan Terhadap Struktur Modal Emiten di Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) (Studi pada PT. Kimia Farma, Tbk Tahun 2010-2019) Verra Rosyalia Widia Sofyan; Lutfi Kausar Rahman; Rangga Munggaran; Kurniawati; Rama Nugraha Irawan Surayuda
ATRABIS: Jurnal Administrasi Bisnis (e-Journal) Vol 7 No 2 (2021): ATRABIS: Jurnal Administrasi Bisnis (e-Journal) - Desember 2021
Publisher : Program Studi Administrasi Bisnis POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/atrabis.v7i2.1097

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis tentang pengaruh profitabilitas dalam penggunaan modal, perimbangan jumlah utang jangka panjang dan jangka pendek dan pertumbuhan penjualan di PT. Kimia Farma, Tbk. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif. Sumber data dalam penelitian ini yaitu data sekunder berupa laporan keuangan PT. Kimia Farma Tbk yang terdaftar di Bursa Efek Indonesia, dan data-data diambil dari (Galery Investasi). Teknik pengumpulan data menggunakan metode studi dokumentasi dan studi kepustakaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Dengan menggunakan analisis regresi linier sederhana, peneliti mengemukakan bahwa secara parsial, variable bebas profitabilitas dan pertumbuhan penjualan tidak memiliki pengaruh yang signifikan terhadap varibel tetap berupa struktur modal. Secara simultan, variabel bebas berupa profitabilitas dan pertumbuhan penjualan tidak memiliki pengaruh yang signifikan terhadap variabel tetap berupa struktur modal
Dari Literasi Keuangan menuju Kesejahteraan Finansial: Peran Mediasi Perilaku Keuangan dan Inklusi Keuangan dalam Era Ekonomi Digital Verra Rosyalia Widia Sofyan; Rangga Munggaran; Rama Nugraha Irawan Surayuda
Jurnal Ekonomi Bisnis dan Manajemen Vol. 4 No. 1 (2026): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2026
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v4i1.3071

Abstract

The gap between financial literacy and financial well-being in Indonesia remains a structural issue amidst the rapid transformation of the digital economy. This study aims to examine the effect of financial literacy on financial well-being, with financial behavior and financial inclusion as mediating variables in the context of the digital economy era. A quantitative approach with a cross-sectional survey design was applied to 200 productive-age respondents who use digital financial services in Indonesia, selected through a purposive sampling technique. Data analysis used Partial Least Squares – Structural Equation Modeling (PLS-SEM) through SmartPLS 4 software with a bootstrapping procedure of 5,000 subsamples. The test results proved that financial literacy had a positive and significant direct effect on financial well-being (β = 0.241; p = 0.001). Financial behavior was shown to significantly mediate this relationship (β = 0.149; p = 0.002), as was digital financial inclusion (β = 0.114; p = 0.004). The multiple mediation model yielded an R² value of 0.614, indicating that the two mediators were able to explain 61.4% of the variation in respondents' financial well-being. This finding implies that policies to improve public financial well-being must be designed in an integrated manner, encompassing strengthening literacy, developing responsible financial behavior, and expanding access to inclusive digital financial services.
Optimalisasi Pengelolaan Keuangan Klinik Zarzia Tasikmalaya Melalui Program Sosialisasi Dan Pelatihan Pencatatan Akuntansi Rama Nugraha Irawan Surayuda; Ega Gandana; Mela Rohmaniyati
Journal of Empowerment Community Vol 8 No 1 (2026): Maret 2026
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jec.v8i1.2559

Abstract

Financial statement are one of an important factor which is needed by many business people, including those in the healthcare sector. Zarzia Clinic is a clinic that provides various medical services, such as outpatient care, circumcision, inpatient care, and a 24-hour emergency room. Zarzia Clinic has difficulty in recording financial transactions in a regular and structured manner. This community service activity was carried out on October 15, 2025, with the aim of providing information and training on accounting records so that Zarzia Clinic managers could better understand and be able to keep accounting records, including preparing financial statements properly. The methods used in this activity were information sharing, guidance, and training, which were carried out from October 15 to 30, 2025. The results of this activity showed an increase in participants' understanding of the importance of accurate financial recording in accordance with applicable accounting standards, as well as their ability to compile accurate and transparent financial reports. At the end of the training, participants were given a test to measure their understanding, and the results showed that most participants were able to perform well, which was then verified through cross-checking by the owner of the Zarzia Clinic.