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All Journal Jurnal Media Akademik (JMA) International Journal of Economics and Management Research
Bernardus Sinurat
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENERAPAN PENCATATAN AKUNTANSI PADA UMKM WARUNG MADURA AR-RAHMAN Bernardus Sinurat; Djamaliyah; Alfi Manzilatur Rohmah; Mochamad Reza Adiyanto
Jurnal Media Akademik (JMA) Vol. 2 No. 6 (2024): JURNAL MEDIA AKADEMIK Edisi Juni
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i6.522

Abstract

Menurut Kementerian Koperasi dan UKM, ada 65,4 juta UMKM di Indonesia dengan unit usaha sampai 65,4 juta dan kapasitas untuk menampung 123,3 ribu orang pada tahun 2019. Ini membuktikan bahwa UMKM memiliki peran dan partisipasi yang signifikan dalam mengurangi angka pengangguran di Indonesia. Penelitian ini mengambil objek UMKM Warung Madura Ar. Rahman di Desa Telang yang berjualan sembako, makanan ringan, bensin dan pulsa. Tujuan dari penelitian ini adalah untuk memahami bagaimana akuntansi digunakan pada usaha kecil dan menengah (UMKM) serta pendapat orang tentang betapa pentingnya akuntansi untuk kegiatan usaha. Menurut tujuan penelitian, metode wawancara atau survei digunakan. Hasil penelitian menunjukkan bahwa UMKM Warung Madura Ar. Rahman hanya menggunakan akuntansi sederhana, mencatat pendapatan dan laba bersih dalam satu hari. Tidak ada pencatatan akuntansi yang terstruktur karena beberapa masalah, seperti kurangnya pengetahuan dan wawasan tentang pencatatan akuntansi dan keterbatasan waktu pelaku UMKM.
The Influence of Return on Assets (ROA) and Return on Equity (ROE) on Stock Prices in Banking Companies on the Indonesia Stock Exchange for the 2023-2024 Period Bernardus Sinurat; Aria Eka Agustina Abdullah; Musri'ah Musri'ah; Luqmanul Hakim; Muhammad Alkirom Wildan
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.396

Abstract

This study aims to evaluate the effect of Return on Assets (ROA) and Return on Equity (ROE) simultaneously on stock prices in banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2023-2024. The data used is secondary data obtained from the financial statements of 47 banks, with a sample selection of 5 companies determined through purposive sampling method. The analysis was carried out with a quantitative approach and supported by SPSS version 25 software, through descriptive statistical testing, partial and simultaneous hypothesis testing, and regression model feasibility testing. The results show that both ROA and ROE have a positive and significant effect on stock prices, both individually and jointly. This finding confirms that profitability indicators have an important role in shaping investor perceptions and determining the market value of banking companies in Indonesia. Thus, the conclusions of this study support the utilization of a combination of these financial indicators as a basis for making investment decisions and corporate management strategies.
Co-Authors ALFI MANZILATUR ROHMAH Aria Eka Agustina Abdullah Djamaliyah Luqmanul Hakim Mochamad Reza Adiyanto Muhammad Alkirom Wildan Musri'ah Musri'ah