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Pengaruh Literasi Keuangan, Sikap dan Kepribadian Terhadap Perilaku Keuangan UMKM Fachrurazi; Sutama Wisnu Dyatmika; Endi Rustendi; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): 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.v5i10.5408

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an important part of the country and regions in increasing economic growth and reducing poverty. For countries with low per capita income, MSMEs are one of the indicators of successful development. Therefore, the government continues to strive so that MSMEs can continue to grow and develop. This study aims to determine the effect of financial literacy, financial attitudes, and personality on the financial behavior of MSMEs. This study is included in causal associative research. The respondents of this study were 96 wholesale and retail MSMEs. The primary data collection technique used a questionnaire instrument. Validity and reliability tests were carried out on the research data. The prerequisite analysis tests carried out included linearity tests, multicollinearity tests, and heteroscedasticity tests. The data analysis method in this study used multiple linear regression. The results of this study indicate that financial literacy, financial attitudes, and personality have a positive and significant effect on the financial behavior of MSMEs.
Pengaruh Laba Akuntansi, Komponen Arus Kas dan Dividend Yield Terhadap Return Saham Abdillah Arif Nasution; Endi Rustendi; Julie Theresya Pelamonia; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): 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.v5i10.5450

Abstract

This study aims to analyze and determine the Effect of Accounting Profit, Cash Flow Components, and Dividend Yield on Stock Returns. The research method used in this study is a descriptive statistical method. With verification testing using multiple regression (multiple regression). The data used is secondary data, namely the annual report of the company that was used as a sample in the study. The research sample was 12 companies listed on the Indonesia Stock Exchange in 2020-2023 which were taken using the purposive sampling method. The results of this study indicate that Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, and Dividend Yield have a positive and significant effect on Stock Returns.
Pengaruh Literasi Keuangan, Sikap dan Kepribadian Terhadap Perilaku Keuangan UMKM Fachrurazi; Sutama Wisnu Dyatmika; Endi Rustendi; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): 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.v5i10.5408

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an important part of the country and regions in increasing economic growth and reducing poverty. For countries with low per capita income, MSMEs are one of the indicators of successful development. Therefore, the government continues to strive so that MSMEs can continue to grow and develop. This study aims to determine the effect of financial literacy, financial attitudes, and personality on the financial behavior of MSMEs. This study is included in causal associative research. The respondents of this study were 96 wholesale and retail MSMEs. The primary data collection technique used a questionnaire instrument. Validity and reliability tests were carried out on the research data. The prerequisite analysis tests carried out included linearity tests, multicollinearity tests, and heteroscedasticity tests. The data analysis method in this study used multiple linear regression. The results of this study indicate that financial literacy, financial attitudes, and personality have a positive and significant effect on the financial behavior of MSMEs.
Pengaruh Laba Akuntansi, Komponen Arus Kas dan Dividend Yield Terhadap Return Saham Abdillah Arif Nasution; Endi Rustendi; Julie Theresya Pelamonia; Made Susilawati; Musran Munizu
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 10 (2024): 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.v5i10.5450

Abstract

This study aims to analyze and determine the Effect of Accounting Profit, Cash Flow Components, and Dividend Yield on Stock Returns. The research method used in this study is a descriptive statistical method. With verification testing using multiple regression (multiple regression). The data used is secondary data, namely the annual report of the company that was used as a sample in the study. The research sample was 12 companies listed on the Indonesia Stock Exchange in 2020-2023 which were taken using the purposive sampling method. The results of this study indicate that Accounting Profit, Operating Cash Flow, Investment Cash Flow, Funding Cash Flow, and Dividend Yield have a positive and significant effect on Stock Returns.
OPTIMALISASI PERAN INSTRUKTUR DOSEN PRAKTISI DAN AKADEMISI DALAM MENINGKATKAN KUALITAS PELATIHAN DI SUNAKIS INSTITUTE DAN PUSTAMA INDONESIA Kudsi Holil; Haris Karyadi; Endi Rustendi; Muhammad Nur Abdillah; Sunarni Sunarni
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.36118

Abstract

Optimalisasi peran instruktur, baik dosen praktisi maupun akademisi, sangat penting dalam meningkatkan kualitas pelatihan di Sunakis Institute dan Pustama Indonesia. Bekasi, sebagai pusat industri strategis, menghadapi tantangan dalam meningkatkan keterampilan praktis masyarakat melalui pendidikan nonformal. Kajian ini bertujuan untuk mengeksplorasi peran kedua instruktur dalam program pelatihan serta strategi yang efektif untuk meningkatkan kualitas pengajaran. Metode yang digunakan mencakup survei, wawancara mendalam, dan evaluasi berkala, dengan pelatihan yang disampaikan melalui ceramah, diskusi kelompok, dan praktik langsung. Hasil menunjukkan bahwa 85% peserta puas dengan materi yang disampaikan, dan 75% melaporkan peningkatan keterampilan yang signifikan. Rekomendasi mencakup pengembangan kurikulum responsif dan evaluasi berkelanjutan untuk meningkatkan efektivitas program pelatihan di masa depan.
Pengaruh Perputaran Kas, dan Perputaran Piutang terhadap Profitabilitas pada Perusahaan manufaktur Nur Zarliani Uli; Endi Rustendi; Dany Luqyana Idris; Eva Yuniarti Utami; Wiwit Agustina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (2025): 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.v6i2.7360

Abstract

This study aims to determine the effect of cash turnover and expense turnover on profitability in manufacturing companies. Secondary data used in this study are financial reports of manufacturing companies listed on the IDX for the period 2020-2023. The independent variables in this study are cash turnover and billing turnover, while the dependent variable is profitability. The analysis method used in this study is panel data regression analysis, determination coefficient test (R2), F test and t test. The results of this study are cash turnover and billing turnover simultaneously have a significant effect on profitability. However, in a partial analysis, it shows that cash turnover partially has a significant effect on profitability. While financial turnover partially does not have a significant effect on profitability.
ANALISIS PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP KEPUTUSAN INVESTASI Rika Lidyah; Vitayanti Fattah; Endi Rustendi; Herawati Herawati; Abdul Rosid
JURNAL LENTERA BISNIS Vol. 14 No. 2 (2025): JURNAL LENTERA BISNIS, MEI 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v14i2.1581

Abstract

This study aims to analyze and determine the effect of financial report quality on investment decisions. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Sampling in this study used the purposive sampling method. The number of samples in this study was 93 companies. The research method used is secondary research. The data analysis technique in this study uses simple linear analysis with a model feasibility test (F test) and a partial regression test (T test). The data processing process was carried out using the Statistical Package for Social Science (SPSS) program. The findings in this study are that the quality of financial reports has a significant effect on investment decisions. With a t-value of 3.637 and a significant value of 0.000. The quality of financial reports also makes a significant contribution to investment decisions, amounting to 12.8% of the variance.