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PENGARUH PROFITABILITAS, TOTAL ASSET TURN OVER (TATO), ARUS KAS OPERASI, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN: (Studi Empiris Pada Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia periode 2017-2022) Desi Susilowati; Rinny Meidiyustiani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 3 (2023): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i3.2080

Abstract

This study aims to determine the effect of profitability, total asset turnover (TATO), operating cash flow, company size on company value in the property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period as many as 84 companies. The sampling technique in this study used a purposive sampling method and obtained a sample of 44 companies. The analysis technique used is multiple linear regression analysis using Statistical Package for the Social Sciences (SPSS) software version 22.0. The results of this study indicate that profitability and operating cash flow have no effect on firm value, while total asset turnover (TATO) and firm size have a positive effect on firm value.
Sosialisasi dan Pendampingan Kawasan Halal, Aman dan Sehat (KHAS) pada Kantin Universitas menuju Ekosistem Halal Waska Warta; Iwan Satriyo Nugroho; Herayati; Desi Susilowati; Tinah Febrianti; Dian Rosinawati
JURPIKAT Vol 7 No 2 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i2.3150

Abstract

This community service program aims to realize the Halal, Safe, and Healthy (KHAS) Area in the Nusantara Islamic University (UNINUS) canteen towards a campus-based halal ecosystem. UNINUS as an Islamic university has the responsibility to guarantee halal consumption for 6,635 academics. The SIKOMIN canteen, managed by the SIMANTRA Cooperative with 14 tenants, is a strategic locus. The method used is Participatory Action Research (PAR) through the stages of problem identification, participatory planning, implementation, and reflection, which began with a Systematic Literature Review of 21 AI-assisted journals. Implementation includes socialization, training, and mentoring of tenants in the application of KHAS standards and the halal certification process with the support of the Salman Halal Center ITB. The results show an increase in halal literacy, changes in tenant behavior, and strengthening canteen governance. Institutionally, the program encourages the establishment of the UNINUS Halal Center and has the potential to develop a halal ecosystem in the surrounding community. This program is a model for developing a university-based halal area