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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL PENGABDIAN KEPADA MASYARAKAT Journal of Islamic Contemporary Accounting and Business
Iseu Anggraeni
Universitas Bale Bandung
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Pemanfaatan Pekarangan Rumah dalam Rangka Kemandirian Ketahanan Pangan di Era Pandemik COVID-19 Iseu Anggraeni
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 12, No 2 (2022): Desember 2022
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v12i2.2179

Abstract

The purpose of this activity is to find out the use of yard land for self-reliance in terms of fulfilling family food during the COVID-19 pandemic. The COVID-19 pandemic has had a broad impact on various sectors, including the agricultural sector which has an impact on food availability and distribution. Strengthening local food productivity at the household or community scale is the key to anticipating food scarcity. This activity uses discussion and socialization methods, field surveys as well as exercises and practices. Selection of activity participants, namely households that use their yards for gardening activities; resides in Ibun Village, Bandung Regency. The results of the inventory of plants in the yard were found that many had grown various kinds of vegetables such as chilies, tomatoes and green onions. Most people think that gardening activities in their yards help them in meeting their food needs during the COVID-19 pandemic. People think that the consumption of vegetables and other foodstuffs from their own gardens is relatively safer and more economical. In addition, there are enthusiastic residents who are actively processing herbal plants in an effort to increase body resistance.
Analisis Pada Efek Rasio Keuangan Terhadap Return On Saham Bumn Bidang Pertambangan Periode 2018-2023 Syifa Vidya Sofwan; iseu Anggraeni
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11090

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan terhadap return saham BUMN bidang pertambangan di Indonesia selama periode 2018-2023. Pendekatan kuantitatif digunakan dengan metode analisis deskriptif dan regresi berganda. Populasi penelitian adalah seluruh BUMN pertambangan di Indonesia, dengan sampel yang dipilih melalui purposive sampling berdasarkan kriteria tertentu seperti konsistensi penerbitan laporan keuangan tahunan dan ketersediaan data return saham. Data yang digunakan adalah data sekunder dari laporan keuangan tahunan dan harga saham. Variabel independen meliputi Current Ratio (CR), Quick Ratio (QR), Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Total Asset Turnover (TAT), Inventory Turnover (IT), Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM), sementara variabel dependen adalah return saham. Hasil penelitian menunjukkan bahwa CR dan ROA memiliki pengaruh signifikan terhadap return saham, sementara TAT dan DER tidak memiliki pengaruh signifikan. Secara simultan, rasio keuangan tidak memiliki pengaruh signifikan terhadap return saham. Temuan ini menunjukkan bahwa meskipun rasio keuangan dapat memberikan wawasan penting mengenai kinerja perusahaan dan return saham, pengaruhnya tidak selalu konsisten dan dapat dipengaruhi oleh berbagai faktor eksternal dan internal. Penelitian ini memberikan wawasan penting bagi investor dan pengelola perusahaan dalam mempertimbangkan rasio keuangan sebagai salah satu alat analisis untuk pengambilan keputusan finansial. Kata Kunci: Rasio Keuangan, Return on Saham ABSTRACT This research aims to analyze the influence of financial ratios on share returns of state-owned mining companies in Indonesia during the 2018-2023 period. A quantitative approach is used with descriptive analysis and multiple regression methods. The research population is all mining BUMNs in Indonesia, with samples selected through purposive sampling based on certain criteria such as the consistency of publishing annual financial reports and the availability of stock return data. The data used is secondary data from annual financial reports and stock prices. Independent variables include Current Ratio (CR), Quick Ratio (QR), Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Total Asset Turnover (TAT), Inventory Turnover (IT), Return on Assets (ROA) , Return on Equity (ROE), and Net Profit Margin (NPM), while the dependent variable is stock returns. The research results show that CR and ROA have a significant influence on stock returns, while TAT and DER do not have a significant influence. Simultaneously, financial ratios do not have a significant influence on stock returns. These findings show that although financial ratios can provide important insights into company performance and stock returns, their influence is not always consistent and can be influenced by various external and internal factors. This research provides important insights for investors and company managers in considering financial ratios as an analytical tool for making financial decisions.
Green Accounting as a Learning Tool: Strengthening Environmental Literacy in Senior High School Economics Education Amri Dhimas Maulana; Umi Sakinah; Iseu Anggraeni; Nabella Dananier; Asnan Purba
Journal of Islamic Contemporary Accounting and Business Vol. 3 No. 2 (2025): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v3i2.539

Abstract

This research tries to explore how Green Accounting can be used as a learning tool to strengthen environmental literacy in high school Economics lessons. This research uses a qualitative approach with a case study design. The research was conducted in a senior high school (SMA Negeri 2 Tanggul, Jember Regency) that has started to integrate environmental issues into the teaching-learning process. Data were collected through interviews with teachers, direct observation in the classroom, and analysis of learning documents such as lesson plans and student assignments. The results showed that when students learn accounting not only from the financial side, but also consider the social and environmental impacts of economic activities, they become more concerned and critical of sustainability issues. Teachers utilize project-based and contextual learning approaches so that students can relate theory to real problems around them, such as environmental pollution or waste management. This process helps students see that accounting is not just about numbers, but can also be a way to take care of the earth. This finding shows that economic education that promotes sustainability is not only possible in schools, but also very important to form a young generation that cares and is responsible for the future of their environment.
Co-Authors Amri Dhimas Maulana Asnan Purba Nabella Dananier Syifa Vidya Sofwan Umi Sakinah