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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Dany Luqyana Idris
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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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.
Implementasi E-Learning dalam Pengembangan Karyawan: Penelitian Rena Augia Putrie; Dany Luqyana Idris; Amal Fatkhulloh; Andie Paramitha Harianie; Seno Lamsir
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2547

Abstract

Tujuan penelitian ini adalah untuk mengetahui implementasi e-learning dalam pengembangan karyawan. Pendekatan penelitian ini mengumpulkan data melalui studi literatur, yang melibatkan pembacaan literatur dari berbagai sumber termasuk buku, laporan, artikel, dan jurnal dengan menggunakan pendakatan kualitatif dan deduktif. Hasil penelitian ini adalah keberhasilan penerapan e-learning dalam pengembangan karyawan ditentukan oleh perencanaan yang matang melalui analisis kebutuhan, pemilihan platform yang tepat, penyusunan konten interaktif, pelatihan teknis, serta monitoring dan evaluasi berkelanjutan. Meskipun menawarkan berbagai keuntungan seperti fleksibilitas, kemandirian belajar, kontinuitas pembelajaran, hingga jangkauan yang luas. Namun e-learning juga menghadapi sejumlah tantangan berupa resistensi karyawan, keterbatasan infrastruktur, kualitas konten, dan lemahnya monitoring. Untuk mengatasi tantangan tersebut, perusahaan perlu melakukan upaya strategis termasuk peningkatan literasi digital, investasi infrastruktur teknologi, perancangan konten yang interaktif, serta pemberian reward untuk mendorong motivasi karyawan. Dengan pendekatan tersebut, e-learning dapat berfungsi optimal dalam mendukung peningkatan kompetensi karyawan sekaligus memperkuat daya saing perusahaan di era digital.
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.
Co-Authors Amal Fatkhulloh Andie Paramitha Harianie Endi Rustendi Eva Yuniarti Utami Nur Zarliani Uli Rena Augia Putrie Seno Lamsir Wiwit Agustina