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All Journal JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Journal of Trends Economics and Accounting Research
Oktafiana Akmal
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Dentistry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pelatihan Penentuan Harga Pokok Penjualan Thai Cuisine dengan Metode Full Costing Oktafiana Akmal
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol. 6 No. 1 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i1.2218

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki posisi yang sangat penting dalam perekonomian Indonesia. Selain menjadi pilar utama yang menopang ekonomi nasional, UMKM memberikan kontribusi signifikan terhadap Produk Domestik Bruto (PDB) dan berperan besar dalam menciptakan lapangan kerja bagi masyarakat. Peningkatan jumlah UMKM perlu diimbangi dengan peningkatan kualitas kinerja keuangannya. Banyak pelaku UMKM cenderung menentukan harga produk hanya berdasarkan harga pasar tanpa mempertimbangkan biaya produksi, yang mengakibatkan keuntungan yang diperoleh tidak optimal. Kegiatan ini bertujuan untuk memberikan edukasi dan pelatihan mengenai cara menghitung HPP secara tepat menggunakan metode full costing. Diharapkan para pelaku UMKM yang sebelumnya kurang memahami konsep akuntansi dalam penentuan HPP dapat lebih mengerti dan mampu menerapkan perhitungan HPP, sehingga mereka dapat mengoptimalkan keuntungan tanpa mengabaikan daya beli masyarakat.
Pengaruh Faktor Internal terhadap Return Saham Perusahaan Farmasi di Indonesia Tahun 2020-2024 Oktafiana Akmal; Yuni Shara
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.2105

Abstract

Stock return is an important indicator that reflects the level of profit earned by investors. However, fluctuations in stock returns are often influenced by several internal company factors that are not fully understood comprehensively. This study aims to examine the effect of profitability, liquidity, company size, board size, and net income on stock returns in pharmaceutical companies in Indonesia during the period 2020-2024. To solve these problems, a quantitative approach is used with multiple linear regression methods. The data analyzed comes from the financial statements and stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange, with a total sample of 11 companies with a 5-year observation period. This study used multiple linear regression analysis using IBM SPSS 27. The results showed that at a significant level of 95%, it could not be concluded that liquidity, profitability, net worth, and board size had a partial effect on stock returns. However, at the same level of significance, it can be concluded that company size has a partial effect on stock returns. Simultaneously, at the 95% significance level, liquidity, profitability, net worth, firm size, and board size have an effect on stock returns. Profitability, liquidity, company size, board size, and board of directors size have an effect on stock returns. Profitability, liquidity, company size, board size, and net income simultaneously have an Adjusted R Square of 27.2%, which highlights the fact that there are other variables not included in this study that have an influence on stock returns. This research provides insight to investors and company management that company size is an important factor in making investment decisions.
Co-Authors Yuni Shara