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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Al Urwah : Sharia Economics Journal Journal of Ekonomics, Finance, and Management Studies
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; Rudi Kurniawan; 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

This study aims to examine the effect of cash turnover, receivable turnover, inventory turnover, cash conversion cycle, and fixed asset turnover on profitability (ROA) in pharmaceutical subsector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The research seeks to understand how working capital efficiency and asset utilization contribute to improving a company’s financial performance, particularly in generating profits.A quantitative approach was applied using secondary data derived from the annual financial statements of pharmaceutical companies. The sample, selected through purposive sampling, consists of 13 companies with a total of 65 observations across five years. Data analysis involved descriptive statistics, classical assumption testing, and multiple linear regression using SPSS version 26 to evaluate the influence of each independent variable on profitability.The findings indicate that receivable turnover, inventory turnover, and the cash conversion cycle have a positive and significant effect on profitability. Meanwhile, cash turnover and fixed asset turnover show no significant influence. Simultaneously, all independent variables significantly affect profitability, with an R² value of 0.523, indicating that 52.3% of profitability variation is explained by the model. These results highlight that efficient management of receivables, inventory, and the cash conversion cycle plays a crucial role in enhancing profitability within the pharmaceutical sector.
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; Rudi Kurniawan; 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

This study aims to examine the effect of cash turnover, receivable turnover, inventory turnover, cash conversion cycle, and fixed asset turnover on profitability (ROA) in pharmaceutical subsector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The research seeks to understand how working capital efficiency and asset utilization contribute to improving a company’s financial performance, particularly in generating profits.A quantitative approach was applied using secondary data derived from the annual financial statements of pharmaceutical companies. The sample, selected through purposive sampling, consists of 13 companies with a total of 65 observations across five years. Data analysis involved descriptive statistics, classical assumption testing, and multiple linear regression using SPSS version 26 to evaluate the influence of each independent variable on profitability.The findings indicate that receivable turnover, inventory turnover, and the cash conversion cycle have a positive and significant effect on profitability. Meanwhile, cash turnover and fixed asset turnover show no significant influence. Simultaneously, all independent variables significantly affect profitability, with an R² value of 0.523, indicating that 52.3% of profitability variation is explained by the model. These results highlight that efficient management of receivables, inventory, and the cash conversion cycle plays a crucial role in enhancing profitability within the pharmaceutical sector.
Co-Authors Diana Puspitasari Rahmawati, Nur Fitri Rudi Kurniawan Tri, Kurnia