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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
Wiwit Agustina
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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.
Kolaborasi Dosen-Mahasiswa Dalam Pelatihan Literasi Digital Bagi Masyarakat Desa: Pengabdian A. Istiqlal Assaad; Eva Syafaah Hasanah; Emilda; Samsidar; Wiwit Agustina
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4981

Abstract

Kegiatan pelatihan literasi digital bagi masyarakat desa melalui kolaborasi dosen-mahasiswa bertujuan untuk meningkatkan pemahaman, keterampilan, serta kesadaran masyarakat dalam memanfaatkan teknologi digital secara bijak dan produktif. Pelaksanaan kegiatan dilakukan melalui beberapa tahapan, meliputi tahap perencanaan dan analisis kebutuhan, pembentukan tim kolaborasi dosen dan mahasiswa, penyusunan kurikulum dan materi pelatihan, sosialisasi dan koordinasi, pelatihan, pendampingan dan praktik lapangan berkelanjutan, monitoring dan evaluasi, serta pelaporan dan diseminasi hasil kegiatan. Hasil kegiatan menunjukkan adanya peningkatan yang signifikan pada tingkat literasi digital masyarakat desa, baik dari aspek pengetahuan teknis, sikap, maupun pola pikir terhadap penggunaan teknologi. Masyarakat tidak hanya mampu menggunakan perangkat digital secara mandiri, tetapi juga menjadi lebih kritis dalam mengakses informasi serta lebih sadar akan pentingnya keamanan dan etika digital. Selain itu, pelatihan ini mendorong pemanfaatan teknologi digital untuk kegiatan produktif di bidang ekonomi, pendidikan, dan layanan sosial. Pendekatan kolaboratif, kontekstual, dan aplikatif dalam pelatihan ini terbukti mampu memberikan dampak positif yang berkelanjutan serta berkontribusi pada peningkatan kualitas sumber daya manusia masyarakat desa dalam menghadapi tantangan 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 A. Istiqlal Assaad Dany Luqyana Idris Emilda Endi Rustendi Eva Syafaah Hasanah Eva Yuniarti Utami Nur Zarliani Uli Samsidar