Claim Missing Document
Check
Articles

Found 6 Documents
Search

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

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

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

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

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).
Upaya Meningkatkan Kesadaran dan Perilaku Masyarakat melalui Penyediaan Sarana Pengelolaan Sampah dan Pengenalan Teknologi Rocket Stove di Kampung Ciwaru Kelurahan Banjar Agung: Pengabdian Mela Sandra; Abdurrohman Abdurrohman; Santana Santana; Syifa Aunillah; Juhanah Juhanah
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.v5i1.7567

Abstract

Pengelolaan sampah masih menjadi salah satu permasalahan lingkungan yang dihadapi masyarakat Kampung Ciwaru. Rendahnya kesadaran dalam membuang, memilah, dan memanfaatkan sampah dapat menyebabkan penumpukan sampah serta mendorong praktik pembakaran sampah secara terbuka. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kesadaran dan perilaku masyarakat dalam pengelolaan sampah melalui edukasi dan penyediaan sarana pendukung. Metode kegiatan meliputi observasi kondisi lingkungan, sosialisasi, penyediaan dan pemasangan papan edukasi, penyediaan bak sampah, serta pengenalan rocket stove sebagai alternatif pemanfaatan biomassa kering yang sesuai. Papan edukasi berfungsi memberikan informasi mengenai pentingnya menjaga kebersihan dan memilah sampah, sedangkan bak sampah disediakan untuk mendukung kebiasaan membuang sampah pada tempatnya. Rocket stove diperkenalkan sebagai teknologi sederhana untuk memanfaatkan biomassa, seperti ranting dan potongan kayu, sebagai bahan bakar. Sasaran kegiatan adalah warga Kampung Ciwaru dengan melibatkan tokoh masyarakat dan pemuda setempat. Hasil kegiatan menunjukkan bahwa penyediaan media edukasi dan sarana pendukung dapat meningkatkan pemahaman serta mendorong partisipasi masyarakat dalam menjaga kebersihan lingkungan. Kegiatan ini diharapkan dapat mendukung terbentuknya perilaku pengelolaan sampah yang lebih tertib, ramah lingkungan, dan berkelanjutan di Kampung Ciwaru.
Peran Pemanfaatan Platform Digital dalam Penerapan Ekonomi Digital sebagai Strategi Peningkatan Pendapatan UMKM Pengolahan Tempe di Kelurahan Banjarsari, Kampung Sewor RT.01/RW.04 Adissya Maya Andara; Saripudin Saripudin; Fajar Nasrullah; Widiya Ratu Ayu; Abdurrohman Abdurrohman
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.12554

Abstract

Perkembangan ekonomi digital membuka peluang bagi Usaha Mikro, Kecil, dan Menengah (UMKM) untuk meningkatkan daya saing dan pendapatan melalui pemanfaatan platform digital. Namun, UMKM pengolahan tempe berskala rumah tangga masih banyak mengandalkan pemasaran konvensional sehingga manfaat transformasi digital belum diperoleh secara optimal. Penelitian ini bertujuan menganalisis peran pemanfaatan platform digital dalam penerapan ekonomi digital sebagai strategi peningkatan pendapatan UMKM pengolahan tempe di Kampung Sewor RT.01/RW.04, Kelurahan Banjarsari. Penelitian menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Informan dipilih secara purposif, sedangkan data dikumpulkan melalui observasi lapangan, wawancara semi terstruktur, dan dokumentasi. Data dianalisis menggunakan analisis tematik melalui tahapan transkripsi, pengodean, pengelompokan tema, interpretasi, dan triangulasi sumber. Hasil penelitian menunjukkan bahwa pelaku UMKM belum memanfaatkan media sosial, marketplace, maupun website sebagai sarana pemasaran dan penjualan. Kondisi tersebut tidak hanya dipengaruhi keterbatasan literasi digital, tetapi terutama oleh karakteristik tempe bercampur santan yang memiliki daya simpan pendek dan berisiko mengalami penurunan kualitas selama pengiriman. Peningkatan pendapatan masih mengandalkan jaringan distribusi luring melalui sistem mitra kontrak yang menjangkau beberapa wilayah. Sistem ini memberikan kepastian pasar, tetapi menghadapi fluktuasi permintaan, keterbatasan pengembangan pasar, dan belum adanya identitas merek. Pemanfaatan platform digital tetap berpotensi meningkatkan pendapatan apabila didukung inovasi pengemasan, penguatan branding, pemanfaatan kanal promosi lokal, dan pendampingan digital berkelanjutan yang sesuai dengan karakteristik produk.