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PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM DENGAN INFLASI SEBAGAI VARIABEL MODERASI : (studi pada Perusahaan Manufaktur Barang Dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2019-2021) Nur Ani, Heti; Indira, Irma; Rodhiyah, Ma’rufatur; Dedyansyah, Achmad Farid
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.806

Abstract

The aim of this research is to analyze and test whether there is an influence of company size and profitability on stock returns with moderation proxied by inflation. Quantitative methods were used in this research. Manufacturing companies in the goods and consumption sectors were used as the population in the research, the data of which was obtained from the 2019-202 BEI. In collecting samples, this research used criteria in determining the sample so that 54 samples were obtained based on the specified criteria. This research data was analyzed using MRA analysis version 26 with SPSS tools. The results of the research prove that profitability has no effect on stock returns, stock returns are able to influence inflation and company size, inflation is able to strengthen the influence of company size and profitability on stock returns.
Factors Inhibiting the Application of SAK-EMKM in Financial Report on MSMEs Kartikasari, Evi Dwi; Yanto, Yanto; Rodhiyah, Ma’rufatur; Dedyansyah, Achmad Farid; Binti Zainuddin, Siti Afiqah
International Research Journal of Business Studies Vol. 17 No. 1 (2024): April - July 2024
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.17.1.83-92

Abstract

The existence of MSMEs can be believed to reduce unemployment and crime rates in the community so MSME empowerment needs to be improved properly. Most of the residents of Sambeng Village are MSME actors, but in their MSME activities, only 3.02% have business licenses. Policies related to obtaining capital with government facilities, namely low-interest credit, require financial reports that comply with the SAK-EMKM standards. This study aims to explore more deeply the implementation of SAK-EMKM in MSME financial reports. The method is descriptive qualitative with primary data sources. A sample of 95 based on purposive sampling. The results of the study showed that many MSMEs in Sambeng District have not implemented financial reports by SAK-EMKM, namely 73% of 95 respondents. Factors that hinder MSME actors from implementing EMKM-SAK are education, literacy, and capital sources. Based on the questionnaire, MSME actors whose capital sources are loans from banks that implement EMKM-SAK and for their capital, on average do not implement.
SOSIALISASI DIGITALISASI MARKETING DALAM UPAYA MENGGERAKAN PEREKONOMIAN DESA BERSAMA IBU-IBU PKK KEDUNGASRI LAMONGAN K, Ilham Basri; Dedyansyah, Achmad Farid; Darianto, Darianto
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 5, No 2 (2024): JURNAL PENGABDIAN MASYARAKAT DAN KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36600/janaka.v5i2.405

Abstract

Perkembangan bisnis saat ini yang serba cepat dan online membuat para pelaku UMKM perlu menyesuaikan diri dengan kondisi ini. Maraknya kondisi bisnis secara online membuat para pelaku UMKM untuk memanfaatkan media platform digital dalam meningkatkan pemasarannya. Peningkatan pemasaran melalui media tersebut diperlukan sosialisasi untuk memperkenalkan secara umum mengenai digital marketing. Dimana sosialisasi ini dilakukan kepada ibu-ibu Desa Karangasri yang memiliki bisnis tetapi belum tahu penerapan media platform digital. Sosialisasi ini juga bertujuan untuk membentuk pola pikir bahwa penjualan bukan hanya dilakukan secara konvensional tetapi bisa diterapkan melalui media online. Metode dalam sosialisasi terbagi dalam tiga metode yaitu metode ceramah, metode diskusi, dan metode pemberian stimulus yang didasarkan pada kebutuhan para pelaku UMKM. Kegiatan sosialisasi ini diharapkan dapat memotivasi ibu-ibu pelaku UMKM
Ukuran Perusahaan Memoderasi Pengaruh Leverage Pada Tax Avoidance Indira, Irma; Nisa, Latifatun; Dedyansyah, Achmad Farid; Salukh, Agustinus; Putro, Guruh Marhaenis Handoko
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.392

Abstract

Tax is the largest source of revenue for the state which is used to finance state development, build infrastructure, finance government, finance health and education facilities and is used for the welfare of its people. This study aims to determine the effect of Leverage on Tax Avoidance with firm size as a moderating variable. The samples obtained were 75 sample data from 25 goods and consumption companies during 2019-2022 which were selected using the purposive sampling method. Data analysis techniques used descriptive statistical tests, classic assumption tests (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), multiple linear regression tests, Moderated Regression Analysis (MRA) test, and hypothesis testing (t test, Coefficient of determination test) with SPSS application program version 25.The results of this study indicate that, Leverage has an effect on Tax avoidance, company size has an effect on tax avoidance and the results show that company size is able to moderate leverage.
PENGARUH PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN LABA TERHADAP NILAI PERUSAHAAN (STUDY PADA PERUSAHAAN RETAIL TAHUN 2021-2023) Habibur Rohman, Mohammad; Rodhiyah, Ma’rufatur; Dedyansyah, Achmad Farid; Mahmudah, Annita
Jurnal Bina Bangsa Ekonomika Vol. 18 No. 1 (2025): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v18i1.857

Abstract

This study aims to examine the effect of profitability, leverage, and profit growth on company value in retail sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The study uses a quantitative approach with multiple linear regression methods. The results of the study indicate that profitability does not have a significant effect on company value, leverage has a significant positive effect, while profit growth has a significant negative effect. These findings indicate that a good leverage policy can increase company value, while ineffective profit growth can decrease company value. The implication of the study is the need for companies to manage their financial structure carefully to maximize company value.
Pengaruh Sales Growth Dan Leverage Terhadap Pertumbuhan Laba Dengan Profitabilitas Sebagai Variabel Intervening Khoirunisa, Aaliyah; Indira, Irma; Dedyansyah, Achmad Farid; Dilasari, Aranta Prista
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 6, No 1 (2025): Maret
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v6i1.29046

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan penjualan dan leverage terhadap pertumbuhan laba, dengan profitabilitas sebagai variabel mediasi, pada perusahaan manufaktur sub-sektor ritel yang terdaftar di Bursa Efek Indonesia selama periode 2021-2023. Sampel penelitian diperoleh melalui teknik purposive sampling, menghasilkan 13 perusahaan yang memenuhi kriteria dengan total 39 data laporan keuangan selama tiga tahun pengamatan. Metode analisis yang digunakan meliputi analisis statistik deskriptif, evaluasi model pengukuran (outer model), evaluasi model struktural (inner model), serta pengujian hipotesis menggunakan perangkat lunak SmartPLS 3.Hasil penelitian menunjukkan bahwa pertumbuhan penjualan memiliki pengaruh negatif terhadap pertumbuhan laba. Sebaliknya, leverage dan profitabilitas memiliki pengaruh positif terhadap pertumbuhan laba. Di sisi lain, pertumbuhan penjualan ditemukan memiliki pengaruh positif terhadap profitabilitas, sementara leverage tidak berpengaruh terhadap profitabilitas. Profitabilitas juga tidak efektif dalam memediasi hubungan antara pertumbuhan penjualan dan leverage terhadap pertumbuhan laba pada perusahaan manufaktur sub-sektor ritel yang terdaftar di Bursa Efek Indonesia periode 2021-2023.
The Influence of Green Accounting on Stock Prices With Financial Performance Adam Fawwaz Ar-Rasyid; Aranta Prista Dilasari; Achmad Farid Dedyansyah; Agustinus Salukh
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (633.871 KB) | DOI: 10.55173/jeams.v6i2.34

Abstract

This study aims to analyze the effect of green accounting on stock price growth with financial performance as a moderating variable in basic materials sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The data used are annual financial reports and year-end closing stock prices. The data analysis technique uses multiple regression and Moderated Regression Analysis (MRA). The results of the study show that green accounting has a significant but negative effect on stock price growth. Financial performance does not have a significant direct effect on stock price growth, but significantly moderates the relationship between green accounting and stock price growth. This finding supports the Signaling theory, which states that good financial performance strengthens investor confidence in the effective implementation of green accounting. Therefore, companies that are able to maintain financial stability can improve market perceptions of the sustainability practices they carry out.
Penyuluhan dan Pendampingan Penulisan Karya Tulis Kewirausahaan untuk Membangun Generasi Muda Berprestasi Roudlotul Badi'ah; Achmad Farid Dedyansyah; Maria Arista Ulfa; Ahmad Syauqi; Evi Maya Odelia
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): Mei 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v4i1.2655

Abstract

This community service activity is focused on the younger generation to foster writing skills and develop creativity through training in writing scientific papers. The training methods used include counseling and a participatory approach, with a mentoring duration of one year. The counseling focuses on guidance on techniques for writing entrepreneurial papers, as well as assistance involving demonstrations, writing practice, and public speaking for presentations. The material presented includes motivation and generating ideas, tips, and tricks for preparing business plans and the Business Model Canvas (BMC). The target group consists of three teams, namely the team from MAN 1 Lamongan, Sebelas Maret University, and the Bogor Agricultural Institute. The results of this mentoring show that the three teams achieved several national achievements in making entrepreneurial proposals, developing presentation skills, and increasing competitive courage. Therefore, assistance in writing scientific papers is helpful for the younger generation in increasing creativity and achievement through writing and public speaking. The implications of this community service activity are improving the ability to write entrepreneurial papers, developing presentation skills, achieving motivation for pupils and students, contributing to entrepreneurship development among the younger generation, and positively impacting economic and social development.
Konseling Remaja Mengenai Bahaya dan Dampak Penyakit dari Perilaku Seks Bebas Dedyansyah, Achmad Farid; Ulfa, Maria Arista; Wardani, Greshela Ayudya
JAPI (Jurnal Akses Pengabdian Indonesia) Vol 8, No 2 (2023)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/japi.v8i2.4957

Abstract

Remaja merupakan proses peralihan dari anak-anak ke proses peralihan dewasa, dimana masa ini sangat produktif dan riskan terhadap perilaku-perilaku menyimpang, dikarenakan faktor keinginan mereka mendapat identitas yang diakui di kalangan teman. Salah satu perilaku menyimpang yaitu perilaku seks bebas, dimana rasa kasih sayang yang tinggi membuat beberapa remaja melakukan tindakan seks bebas tanpa memikirkan dampak penyakit yang dialami. Banyaknya kasus yang didapatkan dari beberapa wilayah menjadi salah satu alasan dilaksanakan program konseling remaja mengenai dampak buruk seks bebas. Adapun tujuan pengabdian ini untuk mengantisipasi penyakit menular dan kerugian remaja apabila melakukan tindakan seks bebas. Pengabdian ini dilakukan di Desa Pulungdowo Kabupaten Malang dengan metode pelaksanannya menggunakan Participatory Action Research (PAR), dimana metode ini melibatkan masyarakat untuk memecahkan suatu masalah yang ada di dalam lingkungan. Berdasarkan kegiatan ini para remaja mendapatkan pemahaman tentang akibat seks bebas.  
Pemberdayaan Ekonomi dan Pencegahaan Stunting melalui Pelatihan Pembuatan Produk Inovasi Stik Daun Kelor terhadap Ibu-Ibu PKK Desa Kedungbanjar: Pengabdian Erdila Yuni Safitri; Achmad Farid Dedyansyah; Ilhmad Basri K; A’aliyah Khoirun Nisa’; M. Ary Dhuta Kirana; Sefininda Desfia Ardianah; Umi Atiyah
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 3 No. 4 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 3 Nomor 4 (April 2025
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v3i4.595

Abstract

In general, the people of Kedungbanjar Village rely on the agricultural and entrepreneurial sectors. The fertile land of Kedungbanjar Village makes many plants grow well there, including Moringa plants. However, the people of Kedungbajar Village still have minimal skills to utilize Moringa plants (Moringa oleifera). Moringa plants that grow abundantly in Kedungbanjar Village can actually be used as one of the mainstay commodities that can be developed further to support the community's economy and to prevent stunting. The method used is to provide training to PKK mothers in Kedungbanjar Village, Sugio District, Lamongan Regency, which begins with conducting observations first regarding the potential in Kedungbanjar Village and analyzing community conditions, then continuing with analyzing the needs of the community, and preparing plans for what to do next. The second stage is to conduct socialization to residents about the benefits of Moringa leaves (Moringa oleifera). The third stage is to provide training in making Moringa leaf sticks to PKK mothers in Kedungbanjar Village. The fourth stage is evaluation and continued mentoring after the training ends until the PKK mothers can independently increase the selling value of the Moringa leaf sticks.
Co-Authors Abdillah, David Fahmi Adam Fawwaz Ar-Rasyid Agustinus Salukh Ahmad Syauqi Ahmad Syauqi Al Faathir, Fladito Febriant Al-Mashuri, A'lie Ilham Anjelina, Fitriya Aranta Prista Dilasari Ardiansyah Ahsanul Hayat Arista Ulfa, Maria Aulia Insani, Nanda A’aliyah Khoirun Nisa’ Badi'ah, Roudlotul Binti Zainuddin, Siti Afiqah Darianto, Darianto David Fahmi Abdillah Devina Januasih Saputri Dilasari, Aranta Prista Doris Rifqiyah Belgiz Dwi Kartikasari, Evi Erdila Yuni Safitri Evi Maya Odelia Fahmi Abdillah, David Greshela Ayudya Wardani Habibur Rohman, Mohammad Hakim, Mesra Berlyn Ilham Basri K Ilhmad Basri K Indira, Irma Kartikasari, Evi Dwi Khoirunisa, Aaliyah Khotiah, Titiek Kurniawan, Rachmad Bayu Luqi, Sukma Dewi Putri M. Ary Dhuta Kirana Mahmudah, Annita Majid , Abdul Maria Arista Ulfa Maria Arista Ulfa Maria Arista Ulfa Mesra Surya Ariefin Misbahul Ulum Moch Sholakhuddin Fahmi Mohamad Fahmi Yusuf Mu'ah, Mu'ah Muhammad Sulton Muhammad Sulton Muhammad Toriq Hersono N Riwibowo Nabilah Hendri Sasikirana1 Nailillah, Rizqi Nikie Dia Permatasari Nisa, Latifatun Nur Ani, Heti Purnomo Wibowo Putro, Guruh Marhaenis Handoko Ria Putri Septiani Riwibowo, Nola Rodhiyah, Ma’rufatur Rusfian Effendi Salukh, Agustinus Sefininda Desfia Ardianah Sholikah, Anisa Nur Titiek Khotiah Tri Winarsih Ulfa, Maria Arista Umi Atiyah Ummu Sya’adah Wahyu Tri Fajariyanto Wardani, Greshela Ayudya Wiratama, Dadang YANTO YANTO Yanuangga Galahartlambang Yaumi, Sri Yulianita Kusumawati, Feni Yunisa, Sahara