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Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan Sektor Perbankan BUMN di Bursa Efek Indonesia Indah Asti Yulianti; Deni Hamdani
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8079

Abstract

This study aims to determine the extent of the influence of internal financial conditions on stock prices in four State-Owned Enterprise (BUMN) banking companies listed on the Indonesia Stock Exchange (IDX). The four companies include PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Negara Indonesia (Persero) Tbk, PT Bank Tabungan Negara (Persero) Tbk, and PT Bank Mandiri (Persero) Tbk. The data used in this study were collected from quarterly financial reports, namely Quarters I, II, and III, covering the period from 2023 to 2025. The financial performance of each bank is measured using four main indicators, namely the Current Ratio (CR) which reflects liquidity, the Debt to Equity Ratio (DER) which reflects capital structure, Return on Assets (ROA) which reflects profitability, and Earnings Per Share (EPS) which reflects earnings per share. This study employs a saturated or census sampling technique, in which the entire research population—the four BUMN banking companies—is used as the research unit in its entirety, without partial sampling. Through the analysis of these four internal financial variables, the study is expected to provide insight into the relationship between a company's internal financial condition and its stock price movement in the capital market.
English Hospitality: Income Improvement On Cibiru Wetan Village Deni Hamdani; Anisa Nur Salsabila; Cantika Zahra Rahmania; Azzah Afifah; Anisa Mulia Wati
Inaba of Community Services Journal Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/pgwqy571

Abstract

Cibiru Wetan Educational Tourism Village has tourism and cultural potential that needs to be supported by adequate service quality, particularly in providing services to international tourists. The Dewitan management team still faces difficulties in using English to communicate and independently convey tourism-related information. This community service program aims to improve the English language competence of the Dewitan management team in the field of hospitality as an effort to support tourism service quality and income improvement in the tourism village. The program was implemented through needs identification, Training of Trainers (TOT), a pre-test, four English language assistance sessions, a post-test, and evaluation. The assistance activities employed discussions, communication practices, and role-play simulations adapted to actual tourism service situations. The results showed that two out of three participants who actively participated in the program demonstrated improvement in their ability to communicate and conduct guiding activities in English. The participants’ average score increased from 7.52 in the pre-test to 7.62 in the post-test. However, the results cannot fully represent the abilities of all management members due to the limited number of participants and varied attendance. English language assistance in hospitality can serve as an initial step toward improving tourism service quality, which may potentially contribute to economic benefits for the tourism village.
Co-Authors Adinda Deva Az'Zahra Agis Laela Ritami Andre Suryaningprang Andrian Dwi Yanto Anggarani Putri, Keukeu Anisa Mulia Wati Anisa Mulia Wati Anisa Nur Salsabila Anita Suraeza Annisa Claudya Puteri Arseyla Nabila Ashyffa Sylvia Febryanti Asti Nur Aryanti Astrin Kusumawardani Ayu Sofianti , Nunung Azzah Afifah Cantika Natasya Nur Sabela Cantika Zahra Rahmania Cantika Zahra Rahmania Chelsi Asmiranda Putri Zaenal Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Dayan Hakim Natigor Dayona Ismail, Gurawan Diah Febriyanti Diah Febriyanti Erna Herlinawati Fajrian Faris Danish Farista Zalfa Lutfiana Fauzan, Krisna Febriyanti, Diah Felicia Noor Sheilawaty Putri Ferry Kosadi Ferry Kosadi Ferry Kosadi Hana Kamelia Herdiansyah Gunawan Indah Asti Yulianti Insani, Natasya Jamhari Jamhari Karlina, Ai Kartika Berliani Kasir Kasir Lestari, Risa Fuzi Margo Purnomo Muhamad Rizwan Siddiq Muttaqin, Ridlwan Nadia Muldiani Nadiyya Dwi Suryana Neng Adzkia Nurkamila Nisa’a Meira Chaerunisa Nova Putri Ariga Nunung Ayu Sofiati (Efi) Nurhalisa, Silvi Prastiyanti, Tamara Pratidina Ekanesia Priscilla Simone, Rachel Puspita, Irna Rahmalya Adristi Nurdinah Rama Chandra Jaya Revina Keisha Maharani Richard Leonardo Situmorang Ridma Meltareza Ridwan Ridwan Rindiantika Rindiantika Riyandi Nur Sumawidjaja Ruddy Rudolf Sari, Putri Amalia Shabrian, Mochammad Siddiq, Andhika Mochamad Sindi Rostiani Sutisna Sutisna Syarif, Devyanthi Syipa Zahwa Siti Aisyah Tamara Prastiyanti Teja, Andri Hertanto Tianty Maibang Sinaga Trisya Sandriana Tuti Pardiah Ulayya, Ulilla Vabia Amara Putri Kusmawanto Wajib Ginting Walid Akbar Putra Yansyah Windy Risqia Amalia Wulansari, Evi Yono Yono Yono, Yono Yoyo Sudaryo Zabrina Ardianti