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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat
Marbun, Melia Rumata
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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DINAMIKA STRUKTUR KEPEMILIKAN DAN KEBERLANJUTAN LABA: STUDI EMPIRIS PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI BEI Marbun, Melia Rumata; Wibowo, Agus Satrya; Setiawan, Ricky Yunisar
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.727

Abstract

This study explores the complex dimension of profit persistence as a fundamental construct that reflects a company's capacity to maintain stability and profit predictability over a given period. The focus of the investigation is focused on the structural analysis of ownership – including institutional, managerial, and concentration ownership – as well as their implications for profit persistence in the context of the transportation and logistics sector in Indonesia. Using the population of 29 companies listed on the Indonesia Stock Exchange (www.idx.co.id) during the 2021-2023 period, the study applied a purposive sampling technique that produced a representative sample of 9 companies. The analytical methodology adopts a multiple linear regression approach through the SPSS instrument, which allows for a comprehensive investigation of the dynamics of intervariables. Empirical findings reveal significant patterns: although simultaneously ownership structures have no substantive effect on profit persistence, ownership concentration is shown to make a positive and significant contribution, while institutional and managerial ownership do not show a statistically significant effect on firms' profit persistence
Pendampingan EMKM Huma Cake Melalui Pembuatan Banner Usaha, Re-Packaging Kemasan, Pembuatan Laporan Keuangan Usaha dan Pembaharuan Visual Tempat Usaha Pada Google Maps Marbun, Melia Rumata; Sella, Nivada Two; Santaria, Nola; Fajriati, Nur Anida; Hasanah, Nur
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i4.301

Abstract

This community service activity aims to provide comprehensive support services, including branding, financial management training, and digital marketing guidance at Huma Cake. The community service activity was carried out on August 25-September 27, 2024 in the form of mentoring and training including the preliminary activity stage, implementation stage and evaluation stage. The results of the mentoring activity showed a significant increase in branding, financial management, and the bakery's digital presence. Customized banners increased the bakery's visibility, while redesigned packaging increased product appeal. Financial management training equipped business owners with the skills to track income and expenses more effectively.
Co-Authors Fajriati, Nur Anida Nur Hasanah Ricky Yunisar Setiawan Santaria, Nola Sella, Nivada Two Wibowo, Agus Satrya