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THE EFFECT OF CASH TURNOVER, RECEIVABLES TURNOVER AND INVENTORY TURNOVER ON LIQUIDITY IN CHEMICAL SUBSECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Anis Fuad Salam; Abdurrohman Abdurrohman; Abdul Wahid Alfarizi; Fahmi Amirulloh Anwar
Jurnal Ekonomi Vol. 11 No. 03 (2022): Jurnal Ekonomi, 2022 Periode Desember
Publisher : SEAN Institute

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Abstract

This study aims to determine whether there is an influence between cash turnover, accounts receivable turnover and inventory turnover on liquidity in chemical subsector companies listed on the Indonesia Stock Exchange either partially or simultaneously. This research was conducted at the Indonesia Stock Exchange with a sample of chemical subsector companies and sampling using a purposive sampling technique. This study uses descriptive analysis, multiple regression analysis, and the classical assumption test which consists of a normality test, multicollinearity test, heteroscedasticity test, and hypothesis testing is done by partial testing (t test), simultaneous test (f test) and the coefficient of determination with a test tool SPSS. The results of research conducted partially show that cash turnover has no significant effect on liquidity; accounts receivable turnover has a significant effect on liquidity; and Inventory turnover has a negative and significant effect on liquidity. While simultaneously cash turnover, accounts receivable turnover and inventory turnover have a significant effect on liquidity
THE EFFECT OF INDEPENDENT COMMISSIONERS, AUDIT COMMITTEES AND FINANCIAL DISTRESS ON THE INTEGRITY OF FINANCIAL STATEMENTS Dwi Fitrianingsih; Luguh Novantari; Abdurrohman Abdurrohman; Anis Fuad Salam; Fidziah Fidziah
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This study aims to determine the Influence of Commissioners Independent, Audit Committee, and Financial Distress to Report Integrity On Mining Companies Listed on the Indonesia Stock Exchange (IDX) Period 2017-2021. This research uses a statistical analysis type of research Descriptive with a quantitative approach. The data used is in the form of data Secondary taken indirectly from the company. Technique Sampling is by purposive sampling, where the sampling is taken Samples are carried out on certain considerations as well as criteria. The study Performed using panel data regression with the help of programs Computer Eviews version 9. The results of this study show that partially the commissioner Independent and audit committees have a significant effect on the integrity of reports Finance. And for financial distress the result has no effect on Integrity of financial statements. While simultaneously, independent commissioners, Audit committee, and financial distress together have a significant effect To the integrity of financial statements.
PENGELOLAAN KEWIRAUSAHAAN DAN MANAJEMEN KEUANGAN BAGI WIRAUSAHA PEMULA DI KECAMATAN GUNUNG PUTRI BOGOR Abdurrohman Abdurrohman; Anis Fuad Salam
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.663

Abstract

The purpose of implementing this service is to provide motivation and enthusiasm for MSME actors to do entrepreneurship, increase the creativity and innovation of MSME actors, and provide knowledge about the importance of recording financial transactions through simple bookkeeping. This activity was carried out in order to help solve problems for novice entrepreneurs in managing their business. The form of this service activity is training (workshop) related to entrepreneurship and financial management issues which was attended by 30 activity participants. In the implementation of the training materials, practice was inserted on how to become a successful entrepreneur and the practice of keeping financial reports. Furthermore, to further solidify the material, the final session was opened for questions and answers and discussion. The suggestion from this activity is that there is a need for further assistance in the field and control over the implementation of entrepreneurial management activities
PENGARUH RASIO LIKUIDITAS, RASIO LEVERAGE DAN RASIO NILAI PASAR TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGE YANG ADA DI BURSA EFEK INDONESIA Abdurrohman Abdurrohman; Anis Fuad Salam; Fitria Haquei; Elis Badariah; Imat Hikmat
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.482

Abstract

This research aims to determine the effect of liquidity ratios, leverage ratios and market value ratios on stock returns, either partially or simultaneously. Researchers limit the problem to only one type of ratio for each variable in this research, namely the liquidity ratio proxied by the Current Ratio (CR), the leverage ratio proxied by the Debt to Equity Ratio (DER) and the market value ratio proxied by Earning Per Share (EPS). This research uses quantitative methods with the research object being food and beverage companies listed on the Indonesian Stock Exchange for the 2018-2022 period. The sample used in this research was 9 companies using purposive sampling techniques. Data analysis uses multiple linear regression methods which are processed using SPSS. The results of hypothesis testing show that H1 the liquidity ratio as proxied by CR has a significant effect on stock returns as indicated by the tcount > ttable value (2.130 > 2.01954) with a significance level of 0.039 < 0.05. H2: The leverage ratio proxied by DER has no significant influence on stock returns as proven by tcount < ttable value (-1.344 < 2.01954) with a significance level of 0.186 > 0.05. H3 The market value ratio proxied by EPS has a significant effect on stock returns, this is indicated by the tcount > ttable value (4.668 > 2.01954) with a significance level of 0.00 < 0.05. Furthermore, H4, simultaneously the liquidity ratio proxied by CR, the leverage ratio proxied by DER and the market value ratio proxied by EPS have a significant effect on stock returns, this is shown by Fcount > Ftable value (9.738 > 2.833) with a significance level below 5% (0.00 < 0.05).
Edukasi Interaktif dan Penguatan Ekosistem Sekolah untuk Pencegahan Bullying di SD Negeri Ujungtebu: Pengabdian Robby Nurtresna; Anis Fuad Salam; Ogi Charist M. Arifin; Nurhalisa; Sopiyati
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7612

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman, kesadaran, empati, dan keberanian siswa dalam mencegah perundungan di SD Negeri Ujungtebu melalui program Kuliah Kerja Mahasiswa Kelompok 06 Universitas Primagraha. Program menggunakan pendekatan partisipatif-interaktif dalam kerangka Service Learning dan Participatory Action Research yang meliputi tahap persiapan, pelaksanaan, evaluasi, dan tindak lanjut. Edukasi disampaikan melalui ceramah interaktif, media visual, video animasi, simulasi peran sebagai pelaku, korban, dan saksi, kegiatan pohon ungkapan, serta Kotak Aspirasi Anti-Bullying. Evaluasi dilakukan melalui pre-test, post-test, dan observasi partisipasi siswa, sedangkan hasil dianalisis secara deskriptif karena data agregat numerik tidak disajikan dalam kegiatan ini. Hasil menunjukkan perubahan pemahaman siswa dalam mengenali perundungan fisik, verbal, relasional, dan siber, disertai tumbuhnya empati, keberanian menolak tindakan perundungan, dan kesediaan melapor kepada guru. Pembahasan menegaskan bahwa edukasi satu kali perlu dihubungkan dengan penguatan ekosistem sekolah melalui aturan kelas, kanal pelaporan aman, keterlibatan guru dan orang tua, serta pemantauan berkelanjutan. Program ini menunjukkan bahwa edukasi interaktif berpotensi menjadi strategi pencegahan dini yang relevan apabila dilaksanakan secara konsisten dan terintegrasi dengan tata kelola perlindungan anak di sekolah.
Pemberdayaan Masyarakat melalui Edukasi Pengelolaan Sampah Berbasis Bank Sampah dalam Meningkatkan Kesadaran Lingkungan di Lingkungan Calincing Masjid, Kelurahan Tembong, Kota Serang Delis Hidayani; Musa Bahri; Henny Setiani; Anis Fuad Salam; Faiz Hardiansyah
Jurnal Pemberdayaan Masyarakat dan Komunitas Vol 3, No 2: 2026
Publisher : STAI Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jpmk.v3i2.527

Abstract

Permasalahan pengelolaan sampah rumah tangga di Lingkungan Calincing Masjid, Kelurahan Tembong, Kota Serang masih ditandai dengan praktik pembakaran sampah, belum adanya sistem pengelolaan yang terorganisasi, serta rendahnya pemahaman masyarakat mengenai pemilahan sampah. Kondisi tersebut mendorong dilaksanakannya kegiatan edukasi pengelolaan sampah berbasis bank sampah sebagai upaya meningkatkan kesadaran lingkungan masyarakat. Kegiatan ini bertujuan mengidentifikasi kondisi awal pengelolaan sampah serta meningkatkan pemahaman masyarakat mengenai pengelolaan sampah berbasis bank sampah. Metode yang digunakan adalah pendekatan pemberdayaan masyarakat (community development) melalui strategi participatory engagement yang melibatkan masyarakat dalam proses identifikasi masalah, edukasi, diskusi, penyusunan rancangan pengelolaan sampah, dan perencanaan tindak lanjut program. Hasil kegiatan menunjukkan bahwa dari 25 peserta yang mengikuti kegiatan, sebagian besar mampu menjelaskan perbedaan sampah organik dan anorganik serta memahami alur pemilahan sampah berbasis bank sampah. Terjalin koordinasi awal antara masyarakat, Kelurahan Tembong, dan Dinas Lingkungan Hidup Kota Serang sebagai langkah mendukung pengembangan pengelolaan sampah berbasis masyarakat. Kegiatan ini menunjukkan bahwa edukasi berbasis pendekatan partisipatif dapat menjadi strategi awal dalam meningkatkan kesadaran lingkungan dan membangun komitmen masyarakat menuju pengelolaan sampah yang berkelanjutan.
Pengaruh Return On Equity, Debt To Equity Ratio Dan Earning Pershare Terhadap Harga Saham Imat Hikmat; Elis Badariah; Anis Fuad Salam
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1033

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Equity (ROE), Debt to Equity Ratio (DER), dan Earning Per Share (EPS) terhadap harga saham pada perusahaan manufaktur sub sektor pulp and paper yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Industri pulp dan kertas merupakan sektor strategis dalam perekonomian Indonesia, namun pergerakan harga saham perusahaan dalam sektor ini menunjukkan fluktuasi yang signifikan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling dan diperoleh 8 perusahaan sebagai sampel. Data sekunder diperoleh dari laporan keuangan tahunan perusahaan dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial ROE berpengaruh negatif namun tidak signifikan terhadap harga saham, DER berpengaruh negatif dan tidak signifikan, sementara EPS berpengaruh positif dan signifikan terhadap harga saham. Secara simultan, ketiga variabel independen berpengaruh signifikan terhadap harga saham. Temuan ini memberikan implikasi bahwa investor perlu mempertimbangkan indikator EPS dalam pengambilan keputusan investasi, serta memperhatikan tingkat utang perusahaan yang tercermin dari DER.   This study aims to analyze the effect of Return on Equity (ROE), Debt to Equity Ratio (DER), and Earning Per Share (EPS) on stock prices of manufacturing companies in the pulp and paper subsector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The pulp and paper industry is a strategic sector in Indonesia’s economy; however, the stock prices of companies within this sector have shown significant fluctuations. This research uses a quantitative approach with purposive sampling, resulting in 8 selected companies as the sample. Secondary data were obtained from the companies’ annual financial reports and analyzed using multiple linear regression. The results show that partially, ROE has a negative but insignificant effect on stock prices, DER has a negative and insignificant effect, while EPS has a positive and significant effect on stock prices. Simultaneously, the three independent variables have a significant effect on stock prices. These findings imply that investors should consider EPS as a key indicator in investment decision-making and also pay attention to the company's debt level, as reflected in the DER