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All Journal AKUNTABILITAS RJABM (Research Journal of Accounting and Business Management) Surya Abdimas JAD: Jurnal Riset Akuntansi & Keuangan Dewantara JURNAL BISNIS & AKUNTANSI UNSURYA Journal of Enterprise and Development (JED) Cendekia : Jurnal Pengabdian Masyarakat International Journal of Economics Development Research (IJEDR) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Pengabdian kepada Masyarakat Nusantara AKM: Aksi Kepada Masyarakat International Journal of Education, Teaching, and Social Sciences Jurnal Ilmiah Pengabdian dan Inovasi Jurnal Akuntansi, Auditing dan Investasi (JAADI) Journal of Accounting and Taxation MABUSS: Journal of Management, Business and Social Sciences
Risal
Universitas Panca Bhakti
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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VARIABEL ANTESENDEN YANG MEMPENGARUHI PROFITABILITAS DI BURSA EFEK INDONESIA Samidah, Neneng; Risal, Risal; Kristiawati, Endang; Wulandari, Renny
JURNAL BISNIS DAN AKUNTANSI UNSURYA Vol. 10 No. 1 (2025): JURNAL BISNIS & AKUNTANSI UNSURYA
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jbau.v10i1.1429

Abstract

Profitability is one of the parameters of a company's success. In line with the national economic recovery in 2022, it will provide a significant increase in company profitability. However, in reality, companies still experience a decline in the level of profitability which is reflected in company profits. This research aims to determine the influence of company size, liquidity, leverage, efficiency and working capital turnover on profitability in Infrastructure, Utility and Transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022. The population in this research is companies listed on the Indonesia Stock Exchange in the Infrastructure, Utilities and Transportation sectors. The research sample was 13 infrastructure, utility and transportation companies obtained using the method purposive sampling. Data collection techniques use documentation. Data processing and analysis techniques were carried out using multiple linear regression analysis techniques. The research results show that partially liquidity, efficiency, and working capital turnover do not have a significant positive effect on company profitability. Where as Firm size has a significant positive effect Firm size has a significant positive effect while leverege negative and significant effect on profitability in Infrastructure, Utilities and Transportation sector companies listed on the Indonesia Stock Exchange in 2019-2022.Keywords:  Profitability, Firm Size, Liquidity, Leverage, Efficiency.
Strategi Pengelolaan dan Pengembangan Badan Usaha Milik Desa Kecamatan Batang Lupar Kabupaten Kapuas Hulu Endang Kristiawati; M. Zalviwan; Febriati; Risal; Afif; Wildasari
Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 3 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Maret)
Publisher : Insan Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.125 KB) | DOI: 10.57248/jilpi.v1i3.58

Abstract

Badan Usaha Milik Desa dibentuk oleh Pemerintah Desa untuk mendayagunakan segala potensi ekonomi, kelembagaan perekonomian, serta potensi sumber daya alam dan sumber daya manusia dalam rangka meningkatkan kesejahteraan masyarakat Desa. Badan Usaha Milik Desa secara spesifik tidak dapat disamakan dengan badan hukum seperti perseroan terbatas, atau koperasi. Oleh karena itu, Badan Usaha Milik Desa merupakan suatu badan usaha bercirikan Desa yang dalam pelaksanaan kegiatannya di samping untuk membantu penyelenggaraan Pemerintahan Desa, juga untuk memenuhi kebutuhan masyarakat Desa. Strategi penguatan ekonomi desa melalui Badan Usaha Milik Desa, merupakan salah satu solusi untuk melepaskan ketergantungan masyarakat desa terhadap bantuan Pemerintah dan untuk dapat menggali potensi daerah. Badan Usaha Milik Desa, merupakan Lembaga usaha yang dikelola oleh masyarakat dan pemerintah desa serta tidak lagi didirikan atas instruksi pemerintah, tidak dikuasai kelompok tertentu serta dalam menjalankan usahanya untuk kepentingan hajat hidup orang banyak yang strategi di desa.
Co-Authors Adetia, Nova Afif Ali Afif Ali Afif Aris Setiawan Dowi Sinta, Fiyo Endang Kristiawati Endang Kristiawati Endang Kristiawati Endang Kristiawati Kristiawati Endang Kristiawati, Endang Febriati Febriati Febriati Febriati Febriati Giriati Giriati Helma Malini Hidayatullah, Ramdani Jaurino Jaurino M. Irfani Hendri M. Zalviwan Mayasafitri, Rina Muhammad Afif Mustaruddin Reni Dwi Widyastuti Renny Wulandari Renny Wulandari Samidah, Neneng Sarah Hanifa Sartono Sartono Senara Ernawati, Rosalia Sukma Febrianti Sutanto, Burhan Wahyu Wijayanto Wahyuni, Titi Putri Nuji Wendy Widiarti, Aika Wilda Sari Wildasari Yudistari, Yola