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Peningkatan Tata Kelola Usaha Keripik Pisang Sale Pada Kelompok Ibu-Ibu Pengrajin Di Bungus Teluk Kabung Ezizwita Ezizwita; Tri Sukma; Enny Arita; Yofina Mulyati; Firsta Firsta
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

The smoked banana chips business "Karya Mandiri" is a business of independent craftsmen who produce smoked banana chips for sale at Bungus Teluk Kabung. This business has been established for 25 years, starting with the desire to take advantage of the availability of banana raw materials which are abundant and easily available around the business location, supported by the desire and ability to produce sale bananas. It turns out that the product is quite attractive to the market as evidenced by the large number of customers. In the development of this business, the owner realized the lack of ability in terms of business governance and marketing. This raises concerns for business owners. Based on these problems, it is necessary to develop business management capabilities for partners to develop their business. Partners need guidance in business management, both in terms of human resource management, production management, marketing management, and financial management. This service activity aims to improve entrepreneurial governance skills from aspects of business activities which include human resources, production processes, marketing systems and financial management, all of which are interrelated. The method used in this service is coaching and counseling for businesses that are partners, namely the home industry of banana chips sale "Karya Mandiri". The result of this community service program is that business people understand the importance of knowledge about business management to manage their business better and faster develop, understand the importance of qualified and capable human resources, dare to produce innovative and more diverse products, increase product marketing and aggressively carry out promotions by utilizing internet technology, for example through Facebook, Instagram, WhatsApp, and various other electronic media and be able to manage company finances well as well as being able to become an independent entrepreneur who is highly motivated in running his business, so it is hoped that the business being run can develop for the better.

Penyusunan Laporan Keuangan Sebagai Dasar Perhitungan Pajak Bagi Umkm Lubuk Minturun Indrayeni Indrayeni; Ratnawati Raflis; Enny Arita; Ingra Sovita; Khadijah Ath Thahirah
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 1 No 2 (2023): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Micro, small and medium enterprises have an important role for a country's economic growth. However, MSMEs are still unable to keep financial records properly. With good records, MSMEs will be able to compile financial reports as a basis for calculating income tax. In order to help MSMEs in Lubuk Minturun in compiling financial reports and calculating taxes, the Unidha Accounting S1 lecturer team carried out PkM activities. The number of participants who took part in this activity were 20 participants who came from various business actors. It is known that 80% of participants have not recorded their business, so they cannot calculate their business tax. One of the obstacles faced by most MSMEs is the low level of education of MSME actors, limited entrepreneurial and management competencies. Through this community service activity, it is hoped that it can help MSME actors to gain understanding and knowledge in compiling financial reports in accordance with applicable accounting standards, so that MSME actors can calculate their income tax.

Pengaruh Perputaran Piutang, Perputaran Kas, Perputaran Persediaan Terhadap Profitabilitas Perusahaan (Pada Sub Sektor Industri Barang Dan Konsumsi Yangterdaftar Dibursa Efek Indonesia Periode 2016-2017) Enny Arita
Jurnal Pendidikan Sosial Dan Konseling Vol. 1 No. 1 (2023): Jurnal Pendidikan Sosial Dan Konseling
Publisher : CV. ITTC INDONESIA

Profitability is the company's ability to earn profits or profits. Some factors that can affect profitability in companies are financial ratios. The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on profitability in consumer goods industry sector companies listed on the Indonesia Stock Exchange in the period 2016-2020. The population in this study uses the consumer goods industry sector, the total population in this study were 54 consumer goods industry companies. The technique used in sampling was purposive sampling, with a sample of 35 consumer goods industry companies. The data used in this research is secondary data. The analysis model used to solve problems in this study is multiple linear regression with a significant level of 5%. Based on the results of the analysis found that cash turnover has a positive effect on profitability, receivable turnover has a positive effect on profitability, and inventory turnover has a positive effect on profitability..

Pelatihan Perancangan Sop Pengelolaan Dana Dan Penyajian Laporan Keuangan Berbasis Sak Etap Pada UPTD Balai Pendidikan Dan Pelatihan Provinsi Sumatera Barat Riani Sukma Wijaya; Ratnawati Raflis; Murniati Murniati; Eka Mariyanti; Enny Arita
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 2 No 1 (2023): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v2i1.1015

This community service activity is aimed at cooperative managers who still lack an understanding of creating cooperative financial reports in accordance with the PSAK ETAP (Indonesian Financial Accounting Standards for Small and Medium Enterprises). The activity is conducted at the Cooperative Technical Implementation Unit (UPTD) and involves the participation of 40 cooperative managers from various regions in West Sumatra.In this regard, their knowledge and ability to prepare cooperative financial reports are limited. There is a lack of an effective accounting information system as a basis for accurate financial reporting, and insufficient control over cooperative operational activities. As a result, the presentation of financial reports serves as a performance report for managers or a report of cooperative management accountability.The method designed for this activity starts with providing practical experience in creating financial reports and establishing Cooperative Financial Recording Standard Operating Procedures (SOP) using flowcharts. With the implementation of this training, cooperative managers will be capable of creating Cooperative Financial Reports and designing cooperative SOPs that align with the needs of the cooperatives they manage.

Pengaruh Perputaran Piutang, Perputaran Kas, Perputaran Persediaan Terhadap Profitabilitas Perusahaan (Pada Sub Sektor Industri Barang Dan Konsumsi Yang terdaftar Dibursa Efek Indonesia Periode 2016-2017) Enny Arita
Jurnal Ekonomi dan Bisnis Digital Vol. 1 No. 1 (2023): Jurnal Ekonomi Dan Bisnis Digital
Publisher : CV. ITTC INDONESIA

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Profitability is the company's ability to earn profits or profits. Some factors that can affect profitability in companies are financial ratios. The purpose of this study was to determine the effect of cash turnover, accounts receivable turnover, and inventory turnover on profitability in consumer goods industry sector companies listed on the Indonesia Stock Exchange in the period 2016-2020. The population in this study uses the consumer goods industry sector, the total population in this study were 54 consumer goods industry companies. The technique used in sampling was purposive sampling, with a sample of 35 consumer goods industry companies. The data used in this research is secondary data. The analysis model used to solve problems in this study is multiple linear regression with a significant level of 5%. Based on the results of the analysis found that cash turnover has a positive effect on profitability, receivable turnover has a positive effect on profitability, and inventory turnover has a positive effect on profitability..

Pengaruh Profitabilitas, Likuiditas, dan Struktur Modal Terhadap Nilai Perusahaan (Pada Perusahaan Asuransi Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Renindy Indriany; Enny Arita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 1 No. 4 (2025): April - Juni
Publisher : GLOBAL SCIENTS PUBLISHER

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The aim of this research is to examine the influence of Profitability, Liquidity and Capital Structure on company value. Where profitability is measured using the ROA ratio, liquidity is measured using the CR ratio, capital structure uses the DER ratio, and company value is measured using the PBV ratio. This research uses a sample of fifteen insurance companies listed on the Indonesia Stock Exchange in 2020-2023. The sample selection method uses purposive sampling. The data analysis method used in this research is multiple regression analysis. SPSS is used as a method for analyzing the data obtained. The results of this research show that the variables profitability and liquidity have a positive but not significant effect on company value. Meanwhile, the capital structure variable has a positive and significant effect on company value.

Pengaruh E-Banking Dan Mobile Banking Terhadap Kinerja Keuangan Pada Perbankan Konvensional di Kota Padang Suci Ramadhani; Enny Arita
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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This study aims to analyze the effect of E-Banking and Mobile Banking usage on the financial performance of conventional banks in Padang City, both partially and simultaneously. The research population consists of employees in the operational, financial, and digital service divisions of conventional banks in Padang City, while a sample of 80 respondents was selected through purposive sampling based on criteria relevant to the research variables. This study employs a quantitative approach using primary data collected through questionnaires. Data analysis was conducted using multiple linear regression, the coefficient of determination, t-test, and F-test with the assistance of SPSS version 26 software. The results indicate that E-Banking has a positive and significant effect on the financial performance of conventional banks in Padang City, and Mobile Banking also has a positive and significant effect on financial performance. E-Banking and Mobile Banking simultaneously influence financial performance. The influence of both independent variables on financial performance is 53.8%.

Pengaruh Return On Asset (ROA), Price Earning Rasio (PER), Earning Per Share (EPS), Debt to Equity Rasio (DER), Price to Book Value (PBV) Terhadap Harga Saham (Study Kasus Pada Perusahaan Media Pertevisian dan Media Masa Yang Terdaftar Di Bursa Efek Indonesia Putri Rahayua; Enny Arita
Jurnal Akuntansi Keuangan dan Bisnis Vol. 1 No. 4 (2024): Januari - Maret
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v1i4.688

The capital market is a means for companies to sell shares in an effort to increase long-term funding needs. With the implementation of new government regulations regarding the closure of analog television broadcasts, the selling value of shares in compact television media companies has decreased. This research examines Return On Assets (ROA), Price Earning Ratio (PER), Earning Per Share (EPS), Debt to Equity Ratio (DER), and Price to Book Value (PBV) which are financial ratios to determine the performance of a company. company. company. This research aims to determine the effect of these five financial ratios on share prices in television media companies listed on the Indonesia Stock Exchange in 2018-2022. With a sample of 4 companies. The results of this research partially (ROA) and (PER) have an effect on stock prices, while (EPS), (DER), and (PBV) have no effect on stock prices.

Pengaruh Current Ratio, Debt To Equity Ratio, dan Return On Assets Terhadap Return Saham (Studi Pada Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2024) Arya Gus Putra; Enny Arita
Journal of Business Economics and Management | E-ISSN : 3063-8968 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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The capital market is an important indicator of economic development, where stock price movements are influenced by various fundamental factors of a company. This study aims to examine the effect of the current ratio (CR), debt-to-equity ratio (DER), and return on assets (ROA) on stock returns in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study is quantitative, using secondary data collected through annual financial report documentation. The study population included 89 energy sector companies listed on the IDX. The sample selection was conducted using a purposive sampling technique, resulting in 30 companies meeting the research criteria. Data analysis used multiple linear regression with hypothesis testing using SPSS software. The results show that the current ratio has a negative and significant effect on stock returns, the debt-to-equity ratio has no significant effect on stock returns, and return on assets has a positive and significant effect on stock returns in energy sector companies. The Adjusted R Square value of 0.389 indicates that the three independent variables are able to explain the variation in stock return changes by 38.9%.

Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Untuk Berkarir Sebagai Akuntan Publik Taufik Daniel Saputra Sabetiliake; Enny Arita
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 3 No. 2 (2024): Juli - Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v3i2.2032

This research aims to determine the influence of financial awards, professional recognition, work environment, and job market considerations on accounting students' interest in pursuing a career as a public accountant. The population in this study were Bachelor of Accounting students from the Class of 2020 and 2021. The results of this research indicate that financial awards, professional recognition, work environment and job market considerations have a positive influence on undergraduate accounting students' interest in pursuing a career as a public accountant

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