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PENGARUH LIKUIDITAS, KECUKUPAN MODAL DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS PADA PERBANKAN YANG TERDAFTAR DI BEI Heri Listiyawan; Anna Probowati; Dewi Shanti Nugrahani; Adi Sucipto
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.12262

Abstract

This study aims to analyze the effect of liquidity, capital adequacy and operational efficiency on profitability in banking companies listed on the IDX. This study uses a quantitative approach using data from the company's annual financial statements. Research respondents are banking companies listed on the Indonesia Stock Exchange. The sample is the annual report of banking companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling with a research sample of 29 respondents. Methods of data analysis using multiple linear regression test. The results of the calculation of the Coefficient of Determination (R2) show that the contribution of liquidity, capital adequacy and operational efficiency to ROA in banking companies listed on the IDX is 18%, while the remaining 82% is influenced by other factors not included in the analysis of this study. Based on the statistical results of the t test, it was concluded that liquidity had no significant effect on ROA, capital adequacy had no significant effect on ROA, the operational efficiency variable had no significant effect on ROA. Based on the statistical results of the F test, it is concluded that liquidity, capital adequacy and operational efficiency simultaneously (simultaneously) have no significant effect on profitability. Keywords: liquidity, capital adequacy, operational efficiency.
Technology-based empowerment and disaster resilience strengthening for coffee farmer groups in Donorejo Village, Purworejo Adi Sucipto; Hesti Respatiningsih; Rusmiyatun Rusmiyatun; Suyitno Suyitno; Murry Harmawan Saputra; Jeki Mediantari Wahyu Wibawanti; Yoga Wicaksana; Singgih Maulana Wira Adi Saputra; Satrio Budi Aji; Aprilia Dewi Nurkhasanah; Talita Erina Tri Widyastuti
Community Empowerment Vol. 11 No. 2 (2026)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/ce.16004

Abstract

Coffee farming is a major source of livelihood for rural communities, but its sustainability is threatened by weak managerial capacity, low technology adoption, and landslide risks. This community service activity aims to strengthen the economic independence of the “Bangun Semi” Coffee Farmer Group in Donorejo Village, Purworejo. The program was implemented using a Participatory Action Research (PAR) approach through the stages of socialization, training, technology application, mentoring, and evaluation. Interventions included digital bookkeeping training, strengthening the branding and digital marketing of Kopi Semi, installing a solar-powered coffee roasting machine, utilizing coffee husk waste into fermented animal feed, and implementing a Landslide Early Warning System (LEWS). The results showed an increase in business capacity and partner resilience. The selling price of coffee increased by more than 120%, roasting productivity rose from 2 kg/day to 12 kg/day, and energy costs decreased by up to 88%. In addition, the utilization of coffee husk waste reduced feed costs by up to 20%, while LEWS strengthened early warning and community preparedness. This integrated model is effective in strengthening a resilient local economic independence and has the potential to be replicated in other disaster-prone areas.