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All Journal Akbis: Media Riset Akuntansi dan Bisnis Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar
Apsari, Adinda Zahra
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Other

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The Effect Of Working Capital Expenditure, Net Working Capital, and Investment Opportunities On Cash Holding Sub-Sectors of Land Transportation Companies Apsari, Adinda Zahra; Fauziah, Sri Rani; Ramadhan, Rizki; Rismadi, Rismadi; Sari, Dewi Maya
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13519

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Capital Expenditure (CAPEX), Net Working Capital (NWC), dan Investment Opportunities (IOS) terhadap Cash Holding pada sub perusahaan sektor transportasi darat yang tercatat di Bursa Efek Indonesia (BEI) periode 2021-2023. Total populasi dalam penelitian ini adalah 18 perusahaan transportasi darat yang diamati selama 3 tahun, sehingga total 54 pengamatan. Analisis data menggunakan metode regresi linier ganda. Hasil penelitian menunjukkan bahwa ketiga variabel independen tersebut secara bersamaan memiliki pengaruh yang signifikan terhadap Cash Holding.
Peningkatan Kapasitas Ekonomi Perempuan Koperasi Jeumpa Puteh melalui Pelatihan Perhitungan Harga Pokok Produksi (HPP) Sari, Dewi Maya; Mislinawati, Mislinawati; Syabriyana, Maliya; Apsari, Adinda Zahra; Syakira, Nabila; Soufyan, Dara Angreka; Amri, Abrar
Jurnal Pengabdian Masyarakat: Darma Bakti Teuku Umar Vol 7, No 2 (2025): Juli-Desember
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/baktiku.v7i2.13496

Abstract

The training on the calculation of the cost of goods sold (COGS) at Koperasi Jeumpa Puteh aimed to enhance the economic capacity of its members, particularly women, in managing their micro-businesses. The activity provided basic understanding of COGS, simple financial management, and product marketing techniques. The program also included training in producing antiseptic soap from used cooking oil waste, adopting a circular economy concept to reduce waste and increase product competitiveness. The training results showed an improvement in the members' understanding of COGS, allowing them to calculate production costs and set more accurate selling prices. Furthermore, the members also gained skills in financial management and digital product marketing. This program has had a positive impact on women's empowerment, improving family welfare, and supporting the sustainability of micro-enterprises at the community level.
Co-Authors Abrar Amri Dewi Maya Sari Mislinawati, Mislinawati Rismadi, Rismadi Rizki Ramadhan SOUFYAN, DARA ANGREKA Sri Rani Fauziah, Sri Rani Syabriyana, Maliya Syakira, Nabila