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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Al Urwah : Sharia Economics Journal
Ayu Oktoriza, Linda
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Analyze Capital Structure In Kamal Sharia Pawnloyers And Wonokromo Pawntown Case Study Ayu Oktoriza, Linda; Rahmawati, Nur Fitri
Al Urwah : Sharia Economics Journal Vol. 1 No. 1: Islamic Finance and Institutional Resilience: Strengthening Performance, Ethics, and E
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/alurwah.v1i01.14

Abstract

This study aims to analyze the effect of the capital structure on PT. Pegadaian (Persero) tbk. It can determine where the capital is obtained by going directly to the field. This study uses qualitative methods with various other literature. The pledge is a right obtained by a creditor for a movable object, which is handed over to him by a debtor or by another person on his behalf, and which gives the debtor the authority to take payment of said item in priority over other creditors, except for the cost of auctioning the item and the costs incurred to salvage it. Based on the research described by the researchers, it can be concluded that the existing capital structure of the two pawnshops is either sharia or conventional. The capital structure owned by these two pawnshops is purely from the State. Because this pawnshop company is a State-Owned Enterprise (BUMN), all the principal capital comes from the State.
PELATIHAN PENGELOLAAN KEUANGAN SEDERHANA PADA UMKM “REZA LAUNDRY” Ayu Oktoriza, Linda; Puspitasari, Diana
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i2.449-455

Abstract

Pemahaman terhadap pembukuan menjadi tolok ukur utama dalam pengelolaan keuangan suatu usaha yang berkelanjutan. Pengelolaan keuangan yang tepat merupakan aspek utama dan keberlanjutan usaha karena Pengelolaan keuangan yang tepat dapat membantu pemilik dan pelaku usaha untuk mengetahui tingkat keuntungan yang sesusngguhnya. Adapun tujuan kegiatan pengabdian kepada masyarakat ini adalah memberikan edukasi dan pelatihan pembukuan sederhana dalam rangka mewujudkan tata kelola keuangan yang baik bagi pelaku usaha agar tertib administrasi dan dapat menghitung tingkat keuntungan yang sesungguhnya didapatkan. Pelaksanaan kegiatan berjalan tertib dan lancar ditandai dengan antusiasme peserta kegiatan dari awal kegiatan hingga akhir pelaksanaan. Pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) berjalan dengan tertib dan lancar. Ditandai dengan antusiasme peserta kegiatan dari awal kegiatan hingga akhir pelaksanaan. Diawali dengan edukasi terkait pentingnya pembukuan sederhana, manfaat pembukuan, pentingnya pemisahan keuangan rumah tangga dengan  usaha. Kemudian dilanjutkan dengan pelatihan pengelolaan keuangan  dengan pelatihan pembuatan pembukuan sederhana. Peserta kegiatan merespon dengan diskusi interaktif dan peningkatan pemahaman mereka dalam pelatihan pembukuan sederhana dalam rangka mewujudkan tata kelola keuangan yang baik bagi pelaku usaha agar lebih memahami manfaat pengelolaan keuangan melalui pencatatan pembukuan agar dapat menghitung tingkat keuntungan yang sesungguhnya. Edukasi dan pelatihan pengelolaan keuangan memiliki peran yang signifikan terhadap perkembangan usaha.
Pengaruh Perputaran Kas, Piutang, Persediaan, Siklus Konversi Kas, dan Perputaran Aktiva Tetap Terhadap Profitabilitas pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024. Tri, Kurnia; Kurniawan, Rudi; Ayu Oktoriza, Linda; Puspitasari, Diana
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10491

Abstract

The purpose of this study is to examine how the profitability (ROA) of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange between 2020 and 2024 is affected by cash turnover, accounts receivable turnover, inventory turnover, cash conversion cycle, and fixed asset turnover.  The research is conducted to determine how the effectiveness of working capital management and asset utilization contributes to enhancing a company’s financial performance, particularly in producing profit. Using secondary data from pharmaceutical companies' yearly financial statements, this study employs a quantitative methodology.  Purposive sampling was used to pick the sample, which included 13 businesses with 65 observations during a five-year period.  Descriptive statistical analysis and traditional assumption tests are among the tests. Using SPSS 26's multiple linear regression analysis to look at how each independent variable affects profitability. The findings demonstrate that the cash conversion cycle, inventory turnover, and accounts receivable turnover all significantly and favorably impact profitability.  In contrast, monetary turnover and fixed asset turnover do not demonstrate a substantial influence.  Concurrently, the model's five variables are shown to have a considerable impact on profitability, with an R2 value of 0.523, which indicates that these factors account for 52.3% of the variation in profitability.  These data demonstrate that the effectiveness of managing receivables, inventory, and the cash cycle plays an essential role in boosting the profitability of pharmaceutical firms.
Pengaruh Financial Literacy, Self-Control, dan Sikap Keuangan terhadap Perilaku Pengelolaan Keuangan Pribadi pada Penggemar Musik Hindia Kota Semarang Oktafiana Putri, Nabilla; Ayu Oktoriza, Linda; Whini Setyahuni, Suhita; Kurniawan, Rudi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i3.11296

Abstract

The purpose of this study is to determine how Indian music fans in Semarang manage their personal finances, taking into account their knowledge, self-control, and perspectives on finance.. This research was conducted using a quantitative method through an online survey of 160 respondents who met the criteria. Measurement models and structural models were tested to analyze the data using SmartPLS. The results of the study indicate that the three independent variables have a positive and significant influence on how individuals manage their finances. The highest f2 value (0.241) and the highest T-statistic value (5.862) indicate that financial attitude is the dominant factor among the three variables. Approximately 56.6% of the differences in financial management behavior can be attributed to the research model, while the remaining variables outside the model influence it. The results show that young people who frequently attend concerts and entertainment activities have more conscious financial behavior, especially those with good financial knowledge, self-control, and a positive attitude toward finance. This study recommends community-based financial education to help music fans manage their expenses better.
Co-Authors Diana Puspitasari Oktafiana Putri, Nabilla Rahmawati, Nur Fitri Rudi Kurniawan Tri, Kurnia Whini Setyahuni, Suhita