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Pelatihan Bisnis Startup Digital dan Perhitungan Break Event Point bagi Siswa Siswi SMK Hutama Kota Bekasi Febrisi Dwita; Supardi Supardi; Nurul Kamila; Muhammad Junaid Kamaruddin
J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 7, No 1 (2023): April 2023
Publisher : IKIP PGRI Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30734/j-abdipamas.v7i1.2897

Abstract

This training activity aims to provide knowledge and understanding both theoretically and practically about digital startup business and break event point calculations for students of SMK Hutama Bekasi City. Through this training, it is hoped that it can provide provisions and prepare SMK graduates to enter the digital business world as a startup and be able to calculate break even points to minimize the risk of loss from the business to be run. The method of implementing this service begins with the preparation stage, providing training materials, implementation (practicum business plan, digital marketing, and BEP calculation), then evaluating and reviewing. The results of this community service activity show that Hutama Vocational School students are able to make a business plan, understand and run a digital marketing work system for a new business, and perform break event point calculations properly. Kegiatan pelatihan ini bertujuan untuk memberikan pengetahuan dan pemahaman baik secara teori maupun praktik tentang bisnis startup digital dan perhitungan break event point pada siswa-siswi SMK Hutama Kota Bekasi. Melalui pelatihan ini diharapkan dapat memberikan bekal dan menyiapkan lulusan SMK untuk terjun ke dunia bisnis secara digital sebagai seorang startup dan mampu melakukan perhitungan break even point untuk memperkecil resiko kerugian dari bisnis yang akan dijalankan. Metode pelaksanaan pengabdian ini diawali dengan tahap persiapan, pemberian materi pelatihan, pelaksanaan (praktikum bisnis plan, digital marketing, dan perhitungan BEP), selanjutnya dilakukan evaluasi dan review. Hasil kegiatan pengabdian ini menunjukkan bahwa siswa-siswi SMK Hutama mampu membuat bisnis plan, memahami dan menjalankan  sistem kerja digital marketing untuk sebuah usaha baru, dan melakukan perhitungan break event point dengan baik.
The Effect of Leverage, Liquidity and Total Asset Turnover on Financial Performance (A Case Study of Property & Real Estate Sector Companies for the 2020–2024 Period) Putri Shofi Adilla; Nurul Kamila
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/bybz8830

Abstract

The property and real estate sector are important industries that reflects national economic conditions and corporate performance through the ability to generate profits. However, fluctuations in the financial performance of companies in this sector indicate the need to analyze the financial factors that influence it. This study aims to examine the effect of leverage measured by Debt to Equity Ratio (DER), liquidity measured by Current Ratio (CR), and activity measured by Total Asset Turnover (TATO) on financial performance measured by Return on Assets (ROA) of property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research uses a quantitative approach with secondary data obtained from annual financial reports. Purposive sampling resulted in 24 companies with a total of 120 observations. Data was analyzed using multiple linear regression, classical assumption tests, coefficient of determination, t-test and F-test using IBM SPSS Statistics version 27. The results show that partially DER and CR have no significant effect on ROA, while TATO has a positive and significant effect on ROA. Simultaneously, the three variables have a significant effect on financial performance.
The Effect of Leverage, Liquidity and Total Asset Turnover on Financial Performance (A Case Study of Property & Real Estate Sector Companies for the 2020–2024 Period) Putri Shofi Adilla; Nurul Kamila
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.12202

Abstract

The property and real estate sector plays a strategic role in supporting economic growth and attracting investment in Indonesia. However, fluctuations in corporate financial performance indicate the importance of identifying the financial factors that influence profitability. This study aims to analyze the effect of leverage, liquidity, and total asset turnover on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative research approach was employed using secondary data obtained from the annual financial statements of listed companies. The sample consisted of 24 companies selected through purposive sampling, resulting in 120 observations. Financial performance was measured using Return on Assets (ROA), while leverage, liquidity, and activity were represented by the Debt-to-Equity Ratio (DER), Current Ratio (CR), and Total Asset Turnover (TATO), respectively. Data were analyzed using multiple linear regression, supported by classical assumption tests, coefficient of determination, partial (t-test), and simultaneous (F-test) analyses with IBM SPSS Statistics version 27. The findings reveal that DER and CR do not have a significant effect on ROA, indicating that debt utilization and liquidity management alone are insufficient to improve profitability. In contrast, TATO has a positive and significant effect on ROA, demonstrating that efficient asset utilization contributes to better financial performance. Simultaneously, DER, CR, and TATO significantly influence ROA, suggesting that these financial indicators collectively contribute to the financial performance of property and real estate companies.