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Pengaruh Likuiditas Terhadap Kinerja Keuangan Perusahaan Manufaktur Non-Cyclicals Yang Terdaftar Di Bursa Efek Indonesia Laksono, Wafi Suryo; Sastraprawira, Mohamad Zahran Danes; Lestari, Henny Setyo
Diversity: Jurnal Ilmiah Pascasarjana Vol. 4 No. 3 (2024): Diversity: Jurnal Ilmiah Pascasarjana
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/djip-uika.v4i3.18125

Abstract

Perusahaan manufaktur non-cyclicals mempunyai peran sangat strategis dalam meningkatkan taraf hidup masyarakat. Sektor konsumen non-cyclicals mencakup industri yang berkaitan dengan kebutuhan pokok konsumen, layanan medis dan utilitas. Penelitian ini membahas tentang untuk mengetahui hubungan antara likuiditas dan kinerja keuangan perusahaan non-cyclicals yang diperdagangkan secara publik di Bursa Efek Indonesia. Metode penelitian ini melibatkan pengumpulan data dari 32 perusahaan manufaktur non-cyclicals selama periode 5 tahun (2019-2023) dan penerapan analisis olah data memakai teknik analisis regresi data panel. Hasil penelitian menemukan bahwa current ratio berpengaruh positif tidak signifikan terhadap ROA dan berpengaruh negatif tidak signifikan terhadap ROE. Cash ratio berpengaruh negatif tidak signifikan terhadap ROA dan berpengaruh positif tidak signifikan terhadap ROE. Firm size berpengaruh negatif tidak signifikan terhadap ROA dan berpengaruh positif tidak signifikan terhadap ROE. Firm growth berpengaruh negatif signifikan terhadap ROA dan berpengaruh positif tidak signifikan terhadap ROE. Leverage berpengaruh negatif signifikan terhadap ROA dan ROE. Data yang dianalisis dalam penelitian ini berasal dari website Bursa Efek Indonesia (BEI) dan mencakup periode 2019-2023.
Pelaporan Keuangan Sederhana bagi UMKM KSBI Lestari, Henny Setyo; Martiningtiyas, Catur Rahayu; Ekasari, Ayu; Laksono, Wafi Suryo; Ardelia, Rahmadina
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol. 5 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v5i2.311

Abstract

The implementation of this PkM activity aims to provide training to help MSMEs improve their skills in simple digital-based financial recording in order to face competition in the industrial era 4.0. The implementation of this PkM activity was held on November 30, 2024 at the Indonesian Community Success Community (KSBI) MSME. Participants in this PkM activity were 19 active MSME actors engaged in the culinary, service and trade sectors. The initial activity was to conduct financial literacy in the form of a basic financial education workshop tailored to the needs of MSMEs. The material presented included an introduction to basic financial elements such as transaction recording, cash flow management, and the preparation of simple reports. Increasing efforts in understanding and using digital technology for financial recording was carried out through training activities focused on the introduction and guidance for using Android and Cloud-based accounting applications that were user-friendly and easy to learn. Participants who were previously unfamiliar with recording simple transactions, but after the training were able to prepare financial reports and record transactions more systematically. The results of the practice showed that approximately 75% of participants successfully prepared simple financial reports. Participant satisfaction was also high, with 85% stating that the material was highly relevant to their business needs.