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All Journal IKRA-ITH EKONOMIKA Inaba of Community Services Journal
Wajib Ginting
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences

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Socialization of Accounting Records and Financial Reports Preparation Using Several Alternative Software Kosadi, Ferry; Wajib Ginting
Inaba of Community Services Journal Vol. 3 No. 1 (2024): Volume 3 No. 1, June 2024
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v3i1.283

Abstract

The aim of this activity is to improve the technical skills of participants, especially in the process of managing accounting data and preparing financial reports through various alternative software and preparing participants' involvement in activities with MSMEs. The main obstacle faced is technical problems related to tracking troubleshooting when the software process is disrupted, or the results of the process are not as they should be. Repeated software usage training will provide better abilities along with an understanding of the characteristics of each software used. Participants can understand the database as the main part of an information system well, but the technical preparation of the database structure still requires further socialization. Participants' interest and confidence in contributing to community services activities showed a very good response so that in future activities it is hoped that their involvement can continue to be increased by previously carrying out orientation and conditioning on certain software.
Pengaruh Current Ratio, Debt to Equity Ratio, dan Net Profit Margin Terhadap Return on Asset Elsita Ismayanti; Wajib Ginting; Devyanthi Syarif
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.7332

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Current Ratio, Debt to Equity Ratio dan Net Profit Margin terhadap Return on Asset pada perusahaan Sub Industri Perkebunan dan Tanaman Pangan yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2024. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif dan verifikatif. Sumber data yang digunakan berasal dari data sekunder yang diperoleh dari situs Bursa Efek Indonesia dan annual repport setiap perusahaan. Pemilihan sampel dilakukan dengan menggunakan metode purposive sampling dimana sampel dipilih berdasarkan pertimbangan yang ditetapkan oleh peneliti.Terdapat 7 sampel perusahaan dengan total 55 observasi. Data dianalisis melalui regresi linier berganda melalui software IBM SPSS versi 25. Hasil penelitian menunjukkan CR secara parsial berbengaruh negatif dan signifikan terhadap ROA, DER secara parsial tidak berpengaruh signifikan terhadap ROA serta NPM secara parsial berpengaruh positif dan signifikan terhadap ROA. Secara simultan variabel Current Ratio, Debt to Equity Ratio dan Net Profit Margin berpengaruh signifikan terhadap Return on Asset.
Co-Authors Devyanthi Syarif Elsita Ismayanti Ferry Kosadi