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All Journal Jurnal Pengabdian Masyarakat Dharma Andalas Jurnal Akuntansi Keuangan Dan Perpajakan
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering

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Pelatihan Finansial Melalui Pengenalan Laporan Keuangan Pada UMKM kota Solok ., Murnati; Raflis, Ratnawati; ., Rahmaita; ., Nini; ., Maivalinda; Hasnita RC, Rita Sri; Sulistianingsih, Henny; Turay, Tiara; Chairoel, Lucy; ., Firsta
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2495

Abstract

Improving Financial Knowledge Financial reporting for MSMEs in Solok City is essential, considering that accounting is one of the competencies offered to these MSMEs. To provide in-depth knowledge about finance, a team of lecturers from Dharma Andalas University held a community service activity for MSMEs in Solok City. This activity was carried out by providing material related to knowledge about financial reports in accordance with currently applicable accounting standards. The number of people who participated in this Financial training activity was 61 people from Solok City. After this activity, the community, especially MSMEs in Solok City, learned the types and forms of company financial reports that comply with currently applicable standards.
Pengaruh Profitabilitas, likuiditas, dan Solvabilitas Terhadap kinerja keuangan PT Semen Indonesia (Persero) Tbk pada periode 2020–2024 ., Murniati; ., Firsta; Martha, Amy la
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of profitability, liquidity, and solvency on the financial performance of PT Semen Indonesia (Persero) Tbk during the period 2020–2024. This research employs a quantitative associative approach using secondary data in the form of the company’s annual financial statements. Profitability is measured by Return on Assets (ROA), liquidity by Current Ratio (CR), solvency by Debt to Asset Ratio (DAR), and financial performance by Return on Equity (ROE). The data analysis techniques include descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results show that partially, profitability, liquidity, and solvency do not have a significant effect on financial performance. However, simultaneously, these three variables have a significant effect on the financial performance of PT Semen Indonesia (Persero) Tbk.
Co-Authors ., Maivalinda ., Murnati ., Nini ., Rahmaita Hasnita RC, Rita Sri Lucy Chairoel Martha, Amy la Murniati . Raflis, Ratnawati Sulistianingsih, Henny Turay, Tiara