Claim Missing Document
Check
Articles

Found 5 Documents
Search

Pelatihan Laporan Keuangan Usaha Kecil Menengah Pada Usaha Rumahan Ibu-Ibu Rumahtangga yang Tergabung Dalam PKK RT 002 RW 008 Kelurahan Serpong Tangerang Selatan Gojali Supiandi; Tita Amalya, Neneng; Udin Saparudin
Abdimas Awang Long Vol. 5 No. 2 (2022): Juni, Abdimas Awang Long
Publisher : Sekolah Tinggi Ilmu Hukum Awang Long

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56301/awal.v5i2.441

Abstract

Laporan keuangan menggambarkan kondisi keuangan dan hasil usaha suatu perusahaan pada saat tertentu atau dalam jangka waktu tertentu. Biasanya laporan keuangan dibuat per periode, misalnya tiga bulan, atau enam bulan untuk kepentingan internal perusahaan. Sementara itu, untuk laporan lebih luas dilakukan satu tahun sekali. Laporan keuangan berfungsi sebagai alat untuk menganalisis kinerja keuangan yang dapat memberikan informasi tentang posisi keuangan, kinerja dan arus kas, sehingga dapat dijadikan sebagai dasar membuat keputusan-keputusan ekonomi. Tujuan dari pengabdian kepada masyarakat ini adalah mengetahui kendala-kendala yang dihadapi UKM dalam menyusun laporan keuangan untuk merancang sistem akuntansi sederhana yang dapat membantu dan memudahkan para pemilik UKM dalam membuat laporan keuangan sesuai dengan standar akuntansi yang berlaku serta membantu memberikan solusi atas permasalahan kaitan dengan sumber daya manusia. Pelaksanaan kegiatan terdiri dari tiga tahap. Pertama tahap persiapan meliputi survei, penyusunan proposal, perencanaan kegiatan, penyusunan materi pelatihan dan koordinasi dengan pihak terkait serta persiapan bahan dan alat pelatihan. Tahap kedua yaitu tahap pelaksanaan pelatihan teori dan praktek. Pelatihan ini melalui praktek langsung dengan memberikan FORM (lampiran) yang sudah tersusun laporan keuangan sehingga peserta PKM (ibu-ibu PKK) dapat langsung mengisi nya berdasarkan usaha yang dijalankan masing-masing peserta didampingi oleh narasumber dalam cara membuatnya. Tahap ketiga yaitu tahap evaluasi dan pelaporan. Setelah dilaksanakan pelatihan ini pertama, peserta mengalami peningkatan pemahaman penyusunan laporan keuangan. Kedua, peserta menyadari pentingnya dalam membuat laporan keuangan atas usahanya sehingga mengetahui jumlah pengeluaran dan pendapatan yang diperoleh per periodenya. Ketiga, peserta mengalami peningkatan melalui kemampuan mengelola keuangan usahanya.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP PROFITABILITAS PADA PT ASTRA AGRO LESTARI TBK PERIODE 2013-2022 Indriyani, Melinda; Tita Amalya, Neneng
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Liquidity and Solvency on Profitability at PT Astra Agro Lestari Tbk for the period 2013-2022. The method used is quantitative method. The population used is the entire financial statements of PT Astra Agro Lestari Tbk, where the sample in the study is the balance sheet and income statement for the period 2013-2022. The data analysis used is descriptive statistical analysis, classical assumption test, simple linear regression test, multiple linear regression test, hypothesis testing includes t and F statistical tests, as well as correlation and determination coefficient tests. The results showed that liquidity has a negative and significant effect on profitability, this is indicated by the results of data processing the tcount value is greater than the ttable of -3.451> 2.365 with a sig. value of 0.011 smaller than 0.05. The Adjusted R Square value is 0.527 which indicates that Liquidity and Solvency contribute 52.7% to Profitability. Solvency has no significant effect on Profitability, this is evidenced by the results of data processing the tcount value is smaller than the t table -2.019 < t table 2.365 with a sig. value of 0.083 greater than 0.05. Simultaneous testing shows that Liquidity and Solvency simultaneously have a positive and Significant effect on Profitability, this is based on the results of data processing the Fhitung value is greater than Ftabel 6.017> 4.46 with a sig value. 0,030 < 0,05.  
PENGARUH TOTAL ASSET TURN OVER DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (SUB SEKTOR MAKANAN DAN MINUMAN) PERIODE 2018-2022 Firdhawati, Mila; Tita Amalya, Neneng
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of Total Asset Turnover (TATO) and Net Profit Margin (NPM) on share prices in manufacturing companies listed on the Indonesian Stock Exchange in the food and beverage sub-sector for the 2018-2022 period. The research method used in this research is a quantitative method and a sampling technique using a purposive sampling method. The population in this study are financial reports in the food and beverage manufacturing industry for the 2018-2022 period. The sample taken was the annual report of the food and beverage manufacturing industry for the period 2018-2022. The data analysis method used is descriptive analysis with classical assumption tests carried out consisting of normality tests, multicollinearity tests, heteroscedasticity tests, autocorrelation tests, and Panel Data Regression Tests. Next, hypothesis testing uses the simultaneous f test, partial t test and R2 coefficient of determination test. The results of this research show that partially Total Asset Turnover (TATO) has a positive and significant effect on Stock Prices where the t value is 2.367 > t table 1.694 and the probability value is 0.0241 < 0.05, so it can be interpreted that Ho1 is rejected and Ha1 is accepted. Partially, Net Profit Margin (NPM) has no effect on share prices where the t value is -0.9482 < t table 1.694 with a probability value of 0.3501 > 0.05, so it can be interpreted that Ho2 is accepted and Ha2 is rejected. Meanwhile, simultaneously Total Asset Turnover (TATO) and Net Profit Margin (NPM) have a significant effect on stock prices where in the Fcount test 3.637 > Ftable 3.29 and the significance value is 0.037712 <0.05, it can be interpreted that Ho3 is rejected and Ha3 is accepted. The calculation of the coefficient of determination is 0.1343 or 13.43%. This means that the independent variables Total Asset Turnover (TATO) and Net Profit Margin (NPM) do not make a strong contribution to share prices, while the remaining 86% is influenced by other factors outside of this research. This research was analyzed using Eviews version 10.  
PENGARUH TINGKAT INFLASI DAN NILAI TUKAR RUPIAH TERHADAP INDEKS SAHAM SYARIAH INDONESIA PERIODE 2013-2022 Mery; Tita Amalya, Neneng
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel makro ekonomi berupa inflasi dan nilai tukar rupiah terhadap indeks harga saham syariah Indonesia. Metode penelitian yang digunakan adalah kuantitatif dengan metode analisis deskriptif, uji asumsi klasik, analisis regresi berganda, koefisien determinasi, uji F, dan uji t dengan bantuan program SPSS. Sampel data yang diambil dari data time series periode Desember tahun 2013 hingga 2022 yang berjumlah 30 data. Berdasarkan hasil uji T menunjukkan bahwa variabel inflasi secara parsial tidak berpengaruh signifikan terhadap Indeks Saham Syariah Indonesia. Hal ini dibuktikan dengan hasil  thitung 0,716 < ttabel 2,365 dan nilai signifikansi sebesar 0,497 > 0,05. Sedangkan variabel nilai tukar secara parsial berpengaruh signifikan terhadap Indeks Saham Syariah Indonesia dengan hasil ujinya yakni thitung 3,071 >  ttabel 2,365 dan nilai signifikansi sebesar 0,018 < 0,050. Selanjutnya variabel inflasi dan nilai tukar secara simultan berpengaruh signifikan terhadap Indeks Saham Syariah Indonesia dengan hasil uji F hitung 5,553 > Ftabel 4,46 serta nilai signifikansi 0,036 < 0,05. Adapun hasil perhitungan koefisien determinasi (R2) adalah sebesar  0,503 yang artinya kedua variabel independent secara simultan berpengaruh terhadap Indeks Saham Syariah Indonesia hingga sebesar 50,3% sedangkan sisanya 49,7% dipengaruhi oleh variabel lain di luar penelitian.
PENGARUH CURRENT RATIO DAN TOTAL ASSETS TURNOVER TERHADAP RETURN ON ASSETS PADA PT INDUSTRI JAMU DAN FARMASI SIDO MUNCUL TBK PERIODE 2013 – 2022 Kurniawati, Melinda; Tita Amalya, Neneng
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine whether or not there is an influence of the Current Ratio on Return On Assets and Total Assets Turnover on Return On Assets, either partially or simultaneously. The object of this research is PT Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2013-2022 period. The data used in this research is secondary data. Using descriptive research methods and the data is quantitative. The variables used are Current Ratio (X1) and Total Assets Turnover (X2) to Return On Assets (Y). In the partial test results, the Current Ratio shows that there is a partial and significant influence on Return On Assets. With the results of the calculated t value > t table and significant < 0.05, namely: (-2.156 > 2.306) and (0.068 < 0.05). The partial research results of Total Asset Turnover show that there is no influence and is not significant on Return On Assets. With the results of the calculated t value < t table and not significant > 0.05, namely: (1.205 < 2.306) and (0.267 > 0.05).  The results of hypothesis testing simultaneously have a significant effect between the Current Ratio and Total Asset Turnover on Return On Assets. With the results of f count > f table and significance < 0.05, namely: (9,275 > 4,350) and (0.011 < 0.05) The results of the Adjusted R Squere coefficient of determination test are 0.648 or 64.8%, which means that the contribution made by Current Ratio and Total Assets Turnover on Return On Assets reached 64.8% while the remaining 35.2% was influenced by other variables not explained in this research.