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INDIKASI CURRENT RATIO DALAM PENINGKATAN HARGA SAHAM Anggadini, Sri Dewi; Damayanti, Sari
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 10 No. 1 (2021): Nominal April 2021
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v10i1.32064

Abstract

Abstrak. Indikasi Current Ratio Dalam Peningkatan Harga Saham. Tujuan dari penelitian ini adalah untuk mempelajari indikasi dari Current Ratio terhadap Harga Saham. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan metode verifikatif dengan diskusi kuantitatif. Sumber data yang digunakan adalah data sekunder. Populasi dalam penelitian ini adalah laporan keuangan Perusahaan Sektor Perdagangan Ritel yang terdaftar di Bursa Efek Indonesia sebanyak 25 perusahaan dengan laporan keuangan yang terdiri dari laporan posisi keuangan dan harga saham yang disetujui selama 5 periode (2014-2018). Berdasarkan hasil penelitian dan diskusi, dapat disimpulkan bahwa Current Ratio (CR) memiliki pengaruh yang signifikan terhadap Harga Saham Perusahaan Perdagangan Ritel disamping memiliki hubungan positif antara Current Ratio dan Harga Saham.Kata kunci: Current Ratio (CR); Harga sahamAbstract. Indication of Current Ratio in Increasing Stock Prices. The purpose of this study is to study the indication of Current Ratio to Stock Prices. The method used in this research is descriptive method and verification method with quantitative discussion. The data source used is secondary data. The population in this study is the financial statements of the Retail Trade Sector Companies listed on the Indonesia Stock Exchange as many as 25 companies with financial statements consisting of statements of financial position and share prices approved for 5 periods (2014-2018). Based on the results of research and discussion, it can be concluded that the Current Ratio (CR) has a significant effect on the Stock Price of a Retail Trading Company that has a positive relationship between the Current Ratio and the Stock Prices.Keywords: Current Ratio (CR); Stock Price
Perancangan dan Implementasi Simpuh (Sistem Informasi Pemasaran, Keuangan, dan Unit Usaha) untuk Optimalisasi Kinerja BUMDes Yunanto, Rio; Wahab, Deden Abdul; Anggadini, Sri Dewi; Purfini, Apriani Puti; Yulianto, Hery Dwi
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 04 (2025): Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i04.2346

Abstract

BUMDes (Village-Owned Enterprises) as the primary driver of village economy faces challenges in financial management, operations, and marketing that remain largely manual. Limited digital literacy and lack of integrated systems result in slow, inefficient, and non-transparent business processes. The urgency of IT-based digitalization has become critical to enhance governance effectiveness and economic competitiveness at the village level. Main problems include weak financial governance, low human resource competency, and absence of an integrated system unifying financial, production, and marketing functions. This study aims to develop and implement the Management Information System for Marketing, Finance, and Business Units (SIMPUH) as a digital solution to improve efficiency, transparency, and digital transformation at BUMDesma Dana Amanah Pemberdayaan Masyarakat Maja Maju LKD. The research employs Rapid Application Development (RAD) approach with iterative stages including requirements planning, user design, and construction, observations, FGD, and UAT. Results demonstrate a web-based 3-tier system with five integrated modules: Loans, Bottled Water (AMDK), Kiosk, E-commerce, and Dashboard. System implementation yielded 80% improvement in transaction time efficiency, 20% increase in data accuracy, and 85% user adoption rate. Average user satisfaction reached 4.4/5.
Keberhasilan Sistem Informasi Akuntansi Dideterminasi Oleh Etika Pengguna Sri Dewi Anggadini
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 1 No. 1 (2019): Maret 2019
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v1i1.1528

Abstract

Etika pengguna merupakan prinsip moral bagi seseorang yang berkaitan dengan perilaku baik dan buruk dalam menjalankan aktivitas SIA.Keberhasilan SIA adalah integrasi semua unsur disebut juga komponen SIA.Tujuannya yaitu untuk mengetahui besarnya sistem informasi akuntansi yang dideterminasi oleh etika pengguna.Berdasarkan hasil penelitian ini dapat diajdikan masukan pada Badan Usaha Milik Negara untuk menerapkan budaya etis, tanggung jawab, disiplin kerja, loyal dan patuh serta memberikan yang terbaik bagi organisasi. Metode penelitian yang digunakan bersifat deskriptif verifikatif dan termasuk survey research..Teknik pengumpulan data menggunakan kuesioner dan wawancara.Unit analisis dalam penelitian ini adalah bagian Akuntansi Keuangan di BUMN.Untuk analisis data menggunakan pemodelan strukural SEM-PLS (Structural Equation Model- Partial Least Square).Hasil penelitian menunjukkan bahwa etika pengguna berpengaruh terhadap kualitas sistem informasi akuntansi. Namun, berkualitasnya SIAdisebabkan responsibility, accountability dan liability belum sepenuhnya diakomodir di dalam penggunaan. Responsibility artinya bahwa karyawan BUMN secara rata-rata memiliki rasa tanggung jawab terhadap pekerjaan yang ditugaskannya. Accountability artinya karyawan BUMN dalam penggunaan sistem informasi akuntansi seringkalimenerima tanggung jawab.Liability artinya karyawan BUMN dalam penggunaan sistem akuntansi perusahaan seringkaliberupaya untuk mencari solusi yang terbaik. Berdasarkan pengolahan data bahwa penerapanSIA belum sepenuhnya mengadopsi etika yang dimiliki pengguna dalam menggunakan sistem informasi akuntansi. Kata Kunci : Etika Pengguna dan Keberhasilan Sistem Informasi Akuntansi.
Pengaruh Analisis Harga Saham terhadap Arus Kas, Pertumbuhan Penjualan, dan Laba Bersih terhadap Kinerja Perusahaan: Studi Survei Pada Perusahaan Pertambangan Batubara yang Terdaftar di Bursa Efek Indonesia Dean Subhan Saleh; Asep Saepudin; Surtikanti Surtikanti; Sri Dewi Anggadini
Society Vol 10 No 2 (2022): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v10i2.477

Abstract

This study focuses on cash flow, sales growth and net income as the main aspects investigated to determine how the three aspects impact stock prices within the studied companies. Based on this point, this paper sought to determine the impact of cash flow, sales growth, and net profit on stock prices in the Coal Mining Companies listed on Indonesia’s Stock Exchange from 2012 to 2017. The study used an analytical method, applying a descriptive analysis approach to verify the results. The population in this study were five coal mining companies listed on the Indonesian Stock Exchange from a list of those considered real coal mining companies. The data considered was for six years, ranging from 2012 to 2017. The sample used was purposive sampling, considering certain criteria required to establish an appropriate sample for the study. The authors later used the analytical method of multiple linear regression for data analysis. The results of hypothesis testing in this study indicate that: changes in cash flow have a significant positive effect on stock prices, changes in sales growth have a significant positive influence on stock prices, and changes in net income have a significant positive effect on the stock price in the coal mining companies listed on the Indonesian Stock Exchange.
Pelatihan Vokasional Bidang E-Commerce Bagi UMKM Peserta Sekolah Perempuan Jawa Barat Siti Kurnia Rahayu; Umi Narimawati; Muhamad Nawawi; Syahrul Mauluddin; Rangga Sidik; Dadang Munandar; Sri Dewi Anggadini; Wati Aris Astuti; Raeni Dwi Santy; Rizki Zulfikar; Yoki Oktorian Sukardi; Fitri Annisa Rachmah; Affan Neskisyah Ramadhan; Anto Purwanto; Yadi Mulyadi Rohman; Agus Nursikuwagus
JURPIKAT Vol 6 No 4 (2025)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v6i4.2738

Abstract

UMKM perempuan di Jawa Barat menghadapi tantangan berkelanjutan seperti akses pasar terbatas, rendahnya literasi digital, dan lemahnya manajemen usaha, sehingga daya saing di era digital masih rendah. Program pengabdian kepada masyarakat ini bertujuan memberdayakan anggota Sekolah Perempuan Jawa Barat (Sekoper Jabar) melalui pelatihan vokasional e-commerce untuk mentransformasi usaha konvensional menjadi bisnis digital. Kegiatan dilaksanakan dengan pendekatan partisipatif, melibatkan 15 pelaku UMKM perempuan, DP3AKB pemerintah daerah Jawa Barat, dan akademisi. Materi pelatihan mencakup pengenalan e-commerce, pemanfaatan marketplace, pembuatan konten digital, sistem pembayaran daring, serta pemasaran media sosial. Evaluasi dilakukan dengan survei melalui kuesioner (pre-test dan post-test) untuk mengukur peningkatan pengetahuan dan keterampilan peserta dalam bidang e-commerce. Hasil menunjukkan bahwa semua peserta memiliki peningkatan pengetahuan terkait e-commerce, dan branding serta keterampilan pembuatan e-mail, foto produk, edit foto, pembuatan toko di marketplace, membuat Instagram, dan pembukuan sederhana
Manhaj Mutakallimin in Usul Fiqh: Theoretical Foundations for Contemporary Islamic Economic Ijtihad Sari Damayanti; Mustofa Hasan; Dudang Gojali; Sri Dewi Anggadini
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.9145

Abstract

This article aims to examine in depth the Manhaj Mutakallimin within Ushul Fiqh as a theoretical foundation for the development of contemporary Islamic economic ijtihad. The study arises from the awareness that global economic transformation requires an Islamic legal paradigm capable of addressing challenges of rationality, relevance, and public interest while maintaining its normative foundation. Using a qualitative approach through library research, this study explores the epistemological principles of the Manhaj Mutakallimin as articulated by key scholars such as al-Juwaini, al-Ghazali, and Fakhr al-Din al-Razi. The analysis focuses on its rational structure, deductive reasoning from the revealed sources, and theological orientation that positions reason as a partner to revelation in deriving legal rulings. The findings indicate that the Manhaj Mutakallimin provides a solid theoretical framework for the emergence of Islamic economic ijtihad grounded in maqā ṣ id al-syarī'ah, rationality, and social justice. This approach proves relevant in addressing modern economic issues such as Islamic fintech regulation, digital financial instruments, and problem-based fiscal policies. Thus, the Manhaj Mutakallimin not only represents a methodological legacy in Ushul Fiqh but also offers a foundational paradigm capable of integrating revelation, reason, and context in constructing a just and sustainable Islamic economic system. Keywords: Manhaj Mutakallimin, Ushul Fiqh, Ijtihad, Islamic Economics, Maqā ṣ id al-Syarī'ah
Implementation Al- qawā ʿ id Al- fiqhiyyah Al- asāsiyyah in Islamic Economics through Donation-Based Crowdfunding Sari Damayanti; Hasan Bisri; Ayi Yunus Rusyana; Sri Dewi Anggadini
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9164

Abstract

Abstract This article examines the implementation of al-qawā ʿid al-fiqhiyyah al-asāsiyyah in contemporary Islamic economic practices, particularly in the donation-based crowdfunding model. Fiqhiyyah principles are general guidelines that can be applied to address modern muamalah issues. With the development of financial technology, donation-based crowdfunding practices have become a popular new socio-economic instrument in Indonesia and the world. This analysis shows that the five main fiqhiyyah principles (al-umūr bi maqāsidihā, al-yaqīn lā yazūlu bi al-syakk, al-masyaqqah tajlib al-taysīr, al- ḍ arar yuzāl, al- ʿ ādah mu ḥ akkamah) can be used as a legal basis to ensure that donation-based crowdfunding runs according to sharia principles, is safe, and beneficial to society. This article also discusses crowdfunding theory, the history and development of crowdfunding institutions, the problems faced, as well as solutions and future prospects. Keywords: Qawā ʿ id Fiqhiyyah, Crowdfunding, Islamic Economics, Donations, Muamalah .
Co-Authors Adeh Ratna Komala Affan Neskisyah Ramadhan Agus Nursikuwagus Aldi Hamzah Anugrah Anto Purwanto Ari Bramasto Asep Saepudin Astiani, Elva Anggita Ayi Yunus Rusyana Dadang Munandar Dean Subhan Saleh Deden Abdul Wahab Sya'roni Dedeng Abdul Gani Amruloh Dhaniawaty, Rani Puspita Dita Juliana Edo Rahmat Hidayat Egi Fahrana Egi Fahrana Ekawardhani, Yully Ambarsih Faez M. Hassan Fahrana, Egi Fina Afrilia Elmanda Finna Afrilia Elmanda Fitri Annisa Rachmah Fitriyanti, Dini Ginting, Yogie Rinaldy Gojali, Dudang Grima, Simon Hasan Bisri Hassan, Faez M. Herry Saputra Hikmawati Rahim Iman Sidik Nusannas Junniyawati, Erika Leonardi Paris Hasugian Lilis Puspitawati Lilis Puspitawati Mega Silvia Mustofa Mustofa Nanang Suryana Natasha Puspa Dewi Nawawi, Muhamad Neneng Nur Azizah Okta Milenisa Putri Zosanti Oktavian, Rizky Ferari Poni Sukaesih Kurniati Pratidhina, Puti Harissa PURFINI, APRIANI PUTI Qurni, Gistnie Zainul Raeni Dwi Santy Rafa Nafisah Rini Herdiani Rio Yunanto Rizki Zulfikar Rosyad, Achmad Sadikin, Taufik Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti Sari Damayanti, Sari Selly Rahmawati Selvia Lorena Br Ginting Sharifah Norzehan Syed Yusuf Sidik, Rangga Simon Grima Siti Kurnia Rahayu Soegoto, Dedi Sulistiyo Sri Damayanti Sukmawati, Ira Sultan Miftahul Sulton Aulia Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Surtikanti Suryadi, Yerdaniati Putri Suryanagara, Gagan Syahrul Mauluddin Tarsiah, Eva Tatik Rohmawati Tenri Haeriyah Umi Kulsum Umi Narimawati Ummi Goidah Mutmainah Uswatun Hasanah Vira Mutiara Subekti Wahab, Deden A Wati Aris Astuti Wulandari Dianti Putri Wulansari, Lupi Yadi Mulyadi Rohman Yashinta Arizona Yoki Oktorian Sukardi YULIANTO, HERY DWI