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PENGARUH DEBT TO EQUITY RATIO, RETURN ON EQUITY, EARNNG PER SHARE, PRICE EARNING RATIO DAN MARKET TO BOOK RATIO TERHADAP RETURN SAHAM Sutardi, Acip
Jurnal ASET (Akuntansi Riset) Vol 2, No 1 (2010): Jurnal Aset (Akuntansi Riset). Januari-Juni 2010
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v2i1.8915

Abstract

PENGARUH DEBT TO EQUITY RATIO, RETURN ON EQUITY, EARNNG PER SHARE, PRICE EARNING RATIO DAN MARKET TO BOOK RATIO TERHADAP RETURN SAHAM
Accounting System Design for Small and Medium Agriculture Business in West Java Effendhy, Ibrahim Risyad; Sutardi, Acip
Journal of Innovation, Business and Entrepreneurship Vol 1, No 1 (2016)
Publisher : Journal of Innovation, Business and Entrepreneurship

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (845.297 KB)

Abstract

Abstract. In the globalization era, SME have to get ready to battle in a tight competition. Based on the statement from Indonesian Ministry of Micro, Small, and Medium Enterprises, Several problems that SME usually faced are human resource, funding, marketing, management and technology, and institutional. Two of five crucial problem for SME that author highlighted management. From the author experience of direct participation with the company, Sangkuriang Situ Mukti deals a lot of time on accounting process. The problem arose since the mid of 2015 when management team could not process its financial data and led to ineffective business process. this paper, Chart Account for Small and Medium Aquaculture Business in West Java Case Study: Sangkuriang Situ Mukti,  is a part of a whole package of accounting system.
Strategi Peningkatan Kinerja UMKM Wisata Pantai Berbasis Digital (Kasus Wisata Pantai Desa Sawarna, Kec. Bayah, Lebak, Banten) Asep Darmansyah; Acip Sutardi; Kurnia Fajar Afgani; Eko Susanto; Annisa Rizkia Syaputri; Fitria Rahayu Khaerani
Prosiding Seminar Nasional Pengabdian Masyarakat Universitas Ma Chung Vol. 1 (2021): Prosiding Seminar Nasional Pengabdian Masyarakat Ma Chung 2021
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.241 KB) | DOI: 10.33479/senampengmas.2021.1.1.40-54

Abstract

Desa Sawarna, Kecamatan Bayah merupakan desa primadona wisata pantai di Kabupaten Lebak Propinsi Banten karena memiliki keindahan alamnya yang sangat mempesona.  Pelaku UMKM  bermunculan melengkapi kesempurnaan sarana wisata pantai, seperti rumah makan, kafe, gerai oleh-oleh, jasa transportasi, jasa penginapan, jasa pemandu wisata, dan jasa persewaan kendaraan.  Era new normal  menjadi garis awal para pelaku UMKM untuk kembali menggerakkan roda bisnisnya, dengan menyiapkan diri masuk ke platform digital. Kegiatan pengabdian masyarakat ini bertujuan menyiapkan UMKM wisata pantai untuk menerapkan model pemasaran dan pembukuan berbasis digital sehingga pemasaran meluas, jarak mendekat, transaksi cepat, dan pengambilan keputusan tepat. Tim LPPM ITB bekerja sama dengan POKDARWIS Desa Sawarna mengadakan pelatihan dan pembinaan digitalisasi bisnis dengan metode pendekatan individu dan kelompok. Survey awal sebelum pelatihan  menunjukkan bahwa UMKM wisata pantai Desa Sawarna masih memiliki pengetahuan yang minim  tentang pemasaran dan pembukuan digital. Pelatihan berisikan langkah-langkah pemahamaan teori dan praktek e-commerce dan pembukuan  digital. Pelatihan membuka cakrawala pengetahuan UMKM tentang pentingnya digitalisasi bisnis, dan memotivasi UMKM untuk beralih ke platform digital yang akan mengagregasi digitalisasi bisnis secara keseluruhan. Paska pelatihan perlu terus didorong dan difasilitasi lebih lanjut oleh pihak-pihak terkait.
Financial Performance Analysis of PT XYZ and Compliance Of Financial Loan Covenant Toward Debt Repayment Capability Azizah, Adinda Nur; Sutardi, Acip
Journal Integration of Social Studies and Business Development Vol. 1 No. 2 (2023)
Publisher : Integrasi Sains Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58229/jissbd.v1i2.120

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In 2022, PT XYZ faced a decline in net sales of -16.42%. At the same time, Indonesia's furniture industry also faced a decline in export value. This research analyses PT XYZ's financial performance from 2018 to 2022, specifically regarding its debt repayment capability. Financial ratios from several aspects, such as profitability, liquidity, activity, and solvency ratios, will be generated to reflect the firm's performance and trend in the past five years. Other than evaluating the firm's financial ratios, this research will also evaluate the firm's compliance with financial loan covenants in existing bank loans and bond issuance. From the financial ratio analysis, the firm's performance plummeted in 2022, mainly due to the decline in sales experienced by PT XYZ. There may be some issues regarding the firm's liquidity performance. However, it can be seen from the solvency ratios such as DSCR and Interest Coverage Ratio that the firm can still meet its obligations in paying its debt interest and principal payments. Compliance with financial loan covenants indicates a covenant breach in the debt-to-EBITDA ratio, which is applied as a financial loan covenant by Bank DEF and Bank JKL. However, the firm can still pay its debt principal and even pay off the credit facilities. The research found that the decline in sales faced by the firm significantly impacted the firm's weakened financial performance in 2022. Regarding compliance with financial loan covenants from bank loans and bond issuance, the covenant breach does not affect the firm's capability in debt repayments.
Comparison Between Food Security in Indonesia and Thailand: Rice Export and Import Sri Herliana; Sudrajati Ratnaningtyas; Qorri Aina; Umi Zuraida; Acip Sutardi; Syifaya Qorina
Journal of The Community Development in Asia Vol 8, No 1 (2025): January 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v8i1.3666

Abstract

This paper examines the food security of Indonesia and Thailand, focusing on rice production, consumption, population, exports, and imports. Despite rice being a staple food in both countries, Thailand has achieved a surplus in rice production and serves as a major exporter, while Indonesia faces challenges in meeting its rice demand due to high population growth and inefficient production systems. Thailand’s success is attributed to its advanced agricultural infrastructure, strict quality control, and robust government support. Conversely, Indonesia, although having a larger arable land area, struggles with inefficient farming practices and high rice consumption, leading to a reliance on rice imports, primarily from Thailand. This study uses a comparative analytic design, relying on secondary data from government reports, academic journals, and trade databases. The findings suggest that Indonesia can improve its food security and move toward self-sufficiency by adopting Thailand’s practices, including modernization of farming techniques, policy support, and infrastructure development. The paper emphasizes the need for strategic investments in agricultural modernization and policy adaptation to bridge the production-consumption gap in Indonesia
Supply and Demand of Rice in Indonesia: A Critical Review Sri Herliana; Sudrajati Ratnaningtyas; Qorri Aina; Umi Zuraida; Acip Sutardi; Syifaya Qorina
Journal of The Community Development in Asia Vol 8, No 1 (2025): January 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jcda.v8i1.3665

Abstract

The demand and supply of rice as a staple food is a crucial factor in the food supply chain and food security in Indonesia. Indonesia still faces a deficit in domestic rice supply, which leads the government to adopt import policies to fill this shortage. Therefore, there is a need to understand the dynamics of rice supply and demand, as the interaction between the two is complex, to address food security concerns. This research aims to critically assess the dynamics of rice supply and demand in Indonesia, highlighting the key challenges and opportunities to improve food security. Using a critical review methodology, the study analyzes and critiques recent linear studies, literature, government policies, and statistical data to highlight their strengths, weaknesses, and challenges, providing a comprehensive understanding of the rice production supply and demand. The conclusion of this research is that a holistic approach is needed to achieve food security. The findings suggest that Indonesia must implement a comprehensive approach, incorporating environmental, political, and socioeconomic factors in food security. Future research should explore the role of climate resilience and global trade dynamics in shaping Indonesia’s rice sector. This comprehensive perspective can help decision-makers create a more sustainable food system