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Analisis Faktor Penghambat Pengembangan Usaha Kopi Kenanga terhadap UMKM di Desa Lubuk Garam Tahun 2023 Muhammad Dhafa Amardi; Lucky Marcelino; Rendi Christoper; Septia Laisya Ananda; Winda Hardila Fitri; Indri Anggareini; Yovani Agustina Silaban; Caroline Losawene; Faradina Faradina
ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Vol. 1 No. 5 (2023): September : ASPIRASI : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Publisher : Asosiasi Periset Bahasa Sastra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aspirasi.v1i5.35

Abstract

Economic activity is important in keeping the country's economy running well. One of these economic activities is the production process in which individual or group activities in managing raw materials into goods are carried out in order to increase the use value of the goods. Economic activities, especially production, can run well if the constraining variables can be overcome well. In this paper, the author analyzes what factors inhibit the development of the Kenanga Coffee business located in Lubuk Garam village, Siak Kecil Regency, Bengkalis Regency, Riau Province by direct observation in the field and interviews with related parties.
PENGARUH LEVERAGE, KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN DAN ARUS KAS OPERASI TERHADAP PERSISTENSI LABA (Studi Empiris Perusahaan Sub Sektor Perbankan dan Asuransi yang Terdaftar di Bursa Efek Indonesia (BEI) 2021-2023) Caroline Losawene; Restu Agusti; Fitri Humairoh
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 12, No 2 (2025): : (Juli - Desember)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to investigate the impact of leverage, managerial ownership, company size, andoperating cash flow on earnings persistence in the banking and insurance sectors listed on theIndonesia Stock Exchange for the period 2021 to 2023. Quantitative methods were used, relyingon secondary data sourced from annual financial reports. A total of 112 research samples werecollected using purposive sampling techniques. Data processing used classical assumption testsand hypothesis testing with multiple regression techniques assisted by SPSS version 27. Theresults of the analysis show that managerial ownership and company size have a significanteffect on profit persistence. On the other hand, leverage and operating cash flow did not showany effect on profit persistence.Keywords: Leverage, Managerial Ownership, Company Size, Operating Cash Flow, ProfitPersistence