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All Journal Jurnal Ekonomi Bisnis Indonesia JURNAL ABDIMAS PLJ
Wardhani Indah Sari
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH PERPUTARAN KAS, PIUTANG DAN PERSEDIAAN TERHADAP RETURN ON ASSETS (ROA) PADA PT FAST FOOD INDONESIA TBK (Studi Kasus Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia) Meta Sulastia; Wardhani Indah Sari; Azwar
Jurnal Ekonomi Bisnis Indonesia Vol. 17 No. 1 (2022): Jurnal Ekonomi Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

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Abstract

This study aims to test cash turnover, accounts receivable and inventory of return on assets at PT Fast Food Indonesia Tbk. This research method uses a quantitative descriptive method with a sample of financial statements of PT Fast Food Indonesia Tbk for the period 2008-2015. Analysis using multiple linear regression with the help of SPSS windows 23.0. Based on the results of the research partially, the variable cash turnover, accounts receivable and inventory have a significant influence on Return On Assets (ROA) at PT Fast Food Indonesia Tbk because it has tcount<ttable. Based on the results of the F test analysis, it is known that all independent variables (cash turnover, accounts receivable and inventory) have a simultaneous or joint effect on return on assets so that the decisions taken are Ho rejected and Ha accepted. The calculation of the Determination Coefficient (R2), can be concluded that the independent variables in this study have an Adjusted R Square value of 0.702 or 70.2%, this indicates that the percentage contribution of the influence of independent variables, namely cash turnover, accounts receivable and inventory can contributing influence of 70.2% on the dependent variable, namely Return On Assets (ROA). While the remaining 29.8% is influenced by other variables not included in this research model.
PELATIHAN PENINGKATAN KAPASITAS IBU-IBU PKK DAN KADER POSYANDU SEBAGAI AGEN LITERASI KEUANGAN KELUARGA SEJAHTERA DI DESA KARYAMEKAR, PASIRWANGI, KAB. GARUT JAWA BARAT Wardhani Indah Sari; Wiwin Suhada; Rika Ristiawati; Iis Basyiroh; Ifah Masrifah
JURNAL ABDIMAS PLJ Vol. 5 No. 2 (2025): JURNAL ABDIMAS PLJ, DESEMBER 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v5i2.1942

Abstract

This Community Service Program (PKM) aims to enhance the capacity of PKK members and Posyandu cadres as financial literacy agents for family welfare in Karyamekar Village, Pasirwangi District, Garut, West Java. The training was conducted on November 14–15, 2025, in Classroom 1 of SDN Karyamekar 2 and attended by 25 participants from PKK and Posyandu groups. The program was carried out in collaboration with the Karyamekar Village Office as the community partner. The training methods included interactive lectures, group discussions, family financial planning simulations, and mentoring in basic financial recording. The results show an improvement in participants’ understanding of financial literacy concepts, their ability to prepare family budgets, and their readiness to provide financial education to the community. This activity is expected to strengthen the role of PKK members and Posyandu cadres in supporting family economic resilience in Karyamekar Village.
Co-Authors Azwar Ifah Masrifah Iis Basyiroh Meta Sulastia Rika Ristiawati Wiwin Suhada