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The Effect of Current Ratio on Return on Assets in Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI) Rini Antika Ritonga; Taraweh Harahap; Putri Ayu Ritonga
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 1 (2024): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

In the current era of globalization, competition in the business world is increasingly fierce, and only companies that have good performance or performance can survive. The large number of competitors in the same business sector gives consumers a variety of choices, so they become more selective in choosing the products they want. This situation encourages company management to continue to increase promotions and develop effective marketing strategies to achieve profits in line with company targets. One of the main goals of establishing every business entity or company is to make a profit. This research uses quantitative methods. The population consists of 178 manufacturing companies listed on the Indonesia Stock Exchange and indexed on IDX. Based on the criteria, researchers took samples from three production companies listed on the Indonesia Stock Exchange (BEI) between 2011 and 2022. These companies are PT. Indofood CBP Sukses Makmur Tbk, PT. Indofood Sukses Makmur Tbk, and PT. Sekar Bumi Tbk. The results of the Hypothesis Test showed that the t-count value of the Current Ratio (CR) variable had an effect on Return On Assets (ROA) where the t-count value was 4.885 > from t table of 2.03224 so that the research results received Ha. The results of the Determination Coefficient state that the Current Ratio (CR) variable can contribute/is able to explain the Return On Assets (ROA) variable of 41.2% (0.412x100%=41.2%) while the remaining 58.8% (100%-41, 2%=58.8%) is explained by variables outside the research model.

Increasing Youth Capacity Through Language Workshops and Agricultural Business Skills to Increase Family Income Amron Zarkasih Ritonga; Maimunah Ritonga; Joni Rianto; Rini Antika Ritonga
Asskruie: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2024): May
Publisher : Saniya Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65190/637687

The program "Increasing Youth Capacity Through Language Workshops and Agricultural Business Skills to Increase Family Income" aims to increase youth interest in the agricultural sector and equip them with the business skills necessary to be successful in this field. This program includes intensive training that combines theory and practice, covering modern agricultural techniques, business management, digital marketing, and product promotion. By providing access to quality training and continuing education, this program ensures that participants gain knowledge and skills that are relevant and ready to be applied in partner businesses. The program results showed a significant increase in youth interest in agriculture, which was achieved through providing information about the potential and business opportunities in this sector as well as practical experience in the field. In addition, participants' business promotion abilities are improved through training in digital marketing strategies and creating attractive promotional materials. Discussions and sharing of experiences during the workshop also provided creative ideas and practical solutions that can be implemented in partner businesses. Overall, this program has had a positive impact in increasing the capacity and skills of youth in the agricultural sector. It is hoped that with continued support, these young people can contribute more to increasing family income and the welfare of their community. This program shows that comprehensive and sustainable training can be the key to empowering youth and developing the agricultural sector

Pelatihan Akuntansi Keuangan untuk Aparatur Desa Tanjung Siram Kecamatan Bilah Hulu Rini Antika Ritonga; Riana Sitio; Tetty Rahmiati Harahap; Taraweh Harahap; Khairil Anshari
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 3 (2025): JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/g4qe0d27

Pengelolaan keuangan desa yang transparan dan akuntabel merupakan prasyarat penting dalam mewujudkan tata kelola pemerintahan desa yang baik. Namun, kenyataan di lapangan menunjukkan bahwa masih banyak aparatur desa yang mengalami kesulitan dalam memahami prinsip-prinsip dasar akuntansi dan belum optimal dalam mengimplementasikan sistem aplikasi pengelolaan keuangan desa yaitu Siskeudes. Permasalahan tersebut menjadi dasar dilaksanakannya kegiatan Pengabdian kepada Masyarakat (PkM) ini yang bertujuan untuk meningkatkan kompetensi aparatur Desa Tanjung Siram Kecamatan Bilah Hulu Kabupaten Labuhanbatu dalam mengelola keuangan desa secara efektif dan efisien. Metode pelaksanaan kegiatan ini meliputi tiga tahap, yaitu sosialisasi, pelatihan, dan evaluasi. Pelatihan diberikan dalam bentuk teori dan praktik langsung penggunaan aplikasi Siskeudes serta prinsip dasar akuntansi sektor publik. Hasil pelaksanaan menunjukkan bahwa terdapat peningkatan signifikan dalam pemahaman dan keterampilan peserta terhadap pengelolaan keuangan desa, baik dari aspek penyusunan laporan, pencatatan transaksi, hingga pelaporan berbasis aplikasi. Evaluasi kegiatan menunjukkan kepuasan mitra terhadap kegiatan yang dilaksanakan serta munculnya kesadaran akan pentingnya integritas dan transparansi dalam pengelolaan keuangan publik desa. Kegiatan ini diharapkan menjadi model pemberdayaan yang dapat direplikasi di desa-desa lain dengan permasalahan serupa, serta menjadi kontribusi nyata dunia akademik dalam mendukung pembangunan desa yang berkelanjutan.

Increasing Youth Capacity Through Language Workshops and Agricultural Business Skills to Increase Family Income Amron Zarkasih Ritonga; Maimunah Ritonga; Joni Rianto; Rini Antika Ritonga
Asskruie: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2024): Mei
Publisher : Saniya Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/nnptwx61

The program "Increasing Youth Capacity Through Language Workshops and Agricultural Business Skills to Increase Family Income" aims to increase youth interest in the agricultural sector and equip them with the business skills necessary to be successful in this field. This program includes intensive training that combines theory and practice, covering modern agricultural techniques, business management, digital marketing, and product promotion. By providing access to quality training and continuing education, this program ensures that participants gain knowledge and skills that are relevant and ready to be applied in partner businesses. The program results showed a significant increase in youth interest in agriculture, which was achieved through providing information about the potential and business opportunities in this sector as well as practical experience in the field. In addition, participants' business promotion abilities are improved through training in digital marketing strategies and creating attractive promotional materials. Discussions and sharing of experiences during the workshop also provided creative ideas and practical solutions that can be implemented in partner businesses. Overall, this program has had a positive impact in increasing the capacity and skills of youth in the agricultural sector. It is hoped that with continued support, these young people can contribute more to increasing family income and the welfare of their community. This program shows that comprehensive and sustainable training can be the key to empowering youth and developing the agricultural sector

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