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All Journal Jurnal EK dan BI AKUNSIKA: Jurnal Akuntansi dan Keuangan Worksheet : Jurnal Akuntansi Jurnal Pengabdian Kepada Masyarakat
Yunita, Rizki Arvi
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Social Sciences

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INFLASI DAN EFISIENSI OPERASIONAL BANK: STUDI PADA EMITEN PERBANKAN LQ45 Haris, Abdul; Yunita, Rizki Arvi
Worksheet : Jurnal Akuntansi Vol 4, No 2 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v4i2.6525

Abstract

The purpose of this study is to analyze the effect of inflation on the efficiency of banking operations as measured by the Cost to Income Ratio (CIR), and to test the moderating variable, namely company size. This study was conducted on banks that were consistently listed in the LQ45 index during the period 2013-2023, namely BCA, Mandiri, and BRI. This research uses quantitative methods with descriptive and inferential approaches. Secondary data was obtained from annual financial reports and relevant macroeconomic data, then analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The findings of this study indicate that inflation has a positive and significant effect on CIR, which indicates a decrease in operational efficiency as inflation increases. However, firm size has no significant effect as a moderating variable, thus neither strengthening nor weakening the relationship between inflation and operational efficiency. This finding confirms that inflationary pressures remain a major challenge for banking efficiency, and adaptive operational management is more important than just firm size. This study provides practical implications for bank management and regulators to formulate cost control policies and efficiency strategies that are responsive to inflation dynamics.
Edukasi Literasi Finansial dan Kewirausahaan Sejak Dini bagi Siswa MIS Al-Hidayah Cinta Karya Medan Safaruddin; Abdul Haris; Yunita, Rizki Arvi; Novizar, Amelia; Hasibuan, Ervina Rosarina
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 5 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat
Publisher : LPPM Universitas Kahuripan Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51158/g66pdz64

Abstract

Rendahnya literasi finansial dan minimnya minat kewirausahaan sejak dini menjadi tantangan di jenjang pendidikan dasar, khususnya di MIS Al-Hidayah Cinta Karya Medan. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman dan kesadaran siswa tentang literasi keuangan dan kewirausahaan melalui metode ceramah interaktif, diskusi kelompok, simulasi usaha kecil, dan kuis edukatif. Pelaksanaan melibatkan 32 siswa kelas 5 dengan evaluasi menggunakan pre-test dan post-test serta observasi antusiasme siswa. Hasil menunjukkan lebih dari 85% siswa mampu memahami perbedaan kebutuhan dan keinginan serta pentingnya menabung, sementara lebih dari 70% siswa dapat mengemukakan ide usaha sederhana yang realistis. Peningkatan ini didukung oleh metode pembelajaran yang interaktif dan kontekstual, serta keterlibatan aktif siswa dalam simulasi usaha. Program ini diharapkan dapat menumbuhkan jiwa kewirausahaan dan pemahaman finansial sejak dini sebagai bekal menghadapi tantangan ekonomi masa depan.
PENGARUH ROA, ROE, EPS DAN UKURAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR KONSUMEN NON-SIKLIS Hasibuan, Ervina Rosarina; Yunita, Rizki Arvi; Husnasari, Khalila
Jurnal Ekonomi dan Bisnis (EK&BI) Vol 8 No 1 (2025)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ek&bi.v8i1.2080

Abstract

ABSTRACT This study aims to examine how return on assets (ROA), return on equity (ROE), earnings per share (EPS), and firm size influence stock prices. The research focuses on non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. A purposive sampling method was employed, resulting in a sample of 34 entities. Conducted over a three-year period, the study encompasses a total of 102 data. Secondary data utilized includes annual financial statements and stock price information obtained from idx.co.id. Data analysis was performed using multiple linear regression techniques with SPSS version 27. The findings indicate that, individually, ROA, ROE, and firm size do not significantly affect stock prices in the non-cyclical consumer sector listed on the IDX during 2022–2024. However, EPS has a significant positive impact on stock prices within the same sector and period. Collectively, the variables ROA, ROE, EPS, and firm size are able to explain variations in stock price. Keywords: ROA, ROE, EPS, firm size, stock price
Determinants of Return on Assets of Food and Beverage Companies Listed on the Indonesia Stock Exchange Yunita, Rizki Arvi; Haris, Abdul
AKUNSIKA: Jurnal Akuntansi dan Keuangan Article In Press July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5480

Abstract

This study aims to analyze the effect of current ratio and total asset turnover on return on assets in food and beverage companies listed on the Indonesia Stock Exchange. Data analysis uses an associative quantitative approach to determine the relationship between two or more variables, using multiple linear regression analysis of 9 company data collected using purposive sampling technique for the observation years 2020-2024. The results found that partially and simultaneously, current ratio and total asset turnover affect return on assets. This study succeeded in finding the determinant of return on assets that increasing the current ratio value also increases the return on assets value because the company has sufficient assets and low risk, as it already has budgeted funds at maturity. Similarly, related to total asset turnover, the more effective the company is in using its assets to generate net sales, indicating the better the performance achieved by the company. Keywords: Return on asset, Current ratio, Total asset turnover
Co-Authors Abdul Haris Abdul Haris Ervina Rosarina Hasibuan Husnasari, Khalila Novizar, Amelia Safaruddin