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All Journal Jurnal Nusantara Berbakti Jurnal Publikasi Ekonomi dan Akuntansi
Sania Ferika
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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Sosialisasi Penerapan SAK EMKM dan Strategi Marketing Mix dalam Peningkatan Profitabilitas untuk Mewujudkan Kemandirian Petani Nira Kelapa di Desa Plana Kecamatan Somagede Sania Ferika; Laila Rossana; Riztina Dwi Setyasih
Jurnal Nusantara Berbakti Vol. 2 No. 1 (2024): Januari : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v2i1.327

Abstract

Plana Village is located in Somagede District, Banyumas Regency, 25 Km or around 36 minutes from the Nahdlatul Ulama University Purwokerto campus, with an area of 340,646 Km2 and a population of 3,680 people. Based on village potential data in Banyumas Regency, Plana Village is one of the underdeveloped villages where the majority of the population makes their living as farmers. Brown sugar production is a community business in Plana Village that has the potential to be developed but has many obstacles, including financial record keeping which is still very simple, the resulting product packaging still uses banana leaves or makeshift plastic bags, does not yet have a brand and product label, limited marketing scope, channels long distribution and minimal price information resulting in low selling prices which then makes the business considered unprofitable. Based on several of these problems, the aim of the PKM Team is to socialize the implementation of SAK EMKM and marketing mix strategies to increase profitability to realize the independence of coconut sap farmers in Plana Village, Somagede District. The actions that will be taken are to provide socialization and assistance regarding the preparation of financial reports based on SAK EMKM and running a business using a marketing mix strategy, namely by (1) The quality of the products produced by coconut sap farmers must continue to be maintained, (2) Pay attention to prices, where these prices must be higher than production costs. However, prices must also be taken into account according to the quality of the product, (3) The marketing location must be easily accessible to consumers, both physical locations and using digital models, (4) Provide input regarding promotions carried out both physically and digitally.
Pengaruh Perputaran Modal Kerja, Perputaran Kas, Dan Perputaran Persediaan Terhadap Profitabilitas (Studi Kasus PT. Bidang Perkebunan Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023) Adnin Nur Aini Agustin; Siti Ma’sumah; Riztina Dwi Setyasih; Sania Ferika; Muftikhatur Rohmah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i1.5172

Abstract

This study aims to analyze the influence of working capital turnover, cash turnover, and inventory turnover on profitability in oil palm plantation companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Profitability is measured using Return on Investment (ROI) as the primary indicator for assessing a company's financial performance. A quantitative approach was used, with secondary data collected using data documentation and purposive sampling. Data analysis was performed using statistical tests using SPSS version 24 software. The results indicate that partially, working capital turnover, cash turnover, and inventory turnover do not have a significant effect on profitability. However, simultaneously, all three variables significantly influence company profitability. This finding implies that integrated management of working capital elements can impact the financial performance of companies in the oil palm plantation sector.
Analisis Pengaruh Profabilitas, Likuiditas, Leverage dan Kompleksitas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Kasus Perusahaan Properti yang Terdaftar Pada Bursa Efek Indonesia Tahun 2019-2023) Teguh Imawan; Saras Supeno; Laila Rossana; Sania Ferika; Najatu Rohmah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i2.5174

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, and complexity on the timeliness of financial reporting among property companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Timely reporting is a crucial indicator for delivering relevant and credible financial information to stakeholders. The study utilizes secondary data obtained from the IDX's official website and applies multiple linear regression analysis along with classical assumption tests. The results indicate that profitability, liquidity, leverage, and complexity each have a significant partial effect on financial reporting timeliness. Simultaneously, all four variables also have a significant combined influence. The adjusted R- square value of 71.4% indicates that these independent variables substantially explain variations in reporting timeliness. These findings highlight the importance of sound financial management and organizational efficiency in supporting compliance with timely financial reporting.
Analisis Laporan Keuangan dalam Menilai Kinerja Keuangan Industri Rokok yang Terdaftar di BEI (Studi Kasus PT Gudang Garam Tbk pada Periode 2019-2023) Rizki Setia Rini; Saras Supeno; Vela Hani Choerunnisa; Sania Ferika
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i2.5175

Abstract

This research is motivated by the revenue of PT Gudang Garam Tbk, which experienced an increase from 2019 to 2022 but declined in 2023, accompanied by fluctuating operating expenses that tend to decrease. However, when examining net income before tax and net income after tax, there has been a decline for four consecutive years, followed by an increase in 2023. The purpose of this study is to analyze the financial performance of PT Gudang Garam Tbk for the period 2019-2023 based on the Current Ratio, Quick Ratio, Cash Ratio, Return on Assets, and Return on Equity. The results of the study indicate that the current ratio of the company’s financial ratios is unstable. The quick ratio shows that the company’s condition is not good, as it still struggles to meet its short-term obligations quickly. The cash ratio indicates that the company’s cash ratio is below the industry standard. Return on assets shows that financial performance has declined each year. Return on equity also indicates that financial performance is poor due to a decrease in the company’s net income caused by rising excise duties as a result of the COVID-19 pandemic, while consumer purchasing interest has declines due to the instability of the community’s economy.
Co-Authors Adnin Nur Aini Agustin Laila Rossana Muftikhatur Rohmah Najatu Rohmah Rizki Setia Rini Riztina Dwi Setyasih Saras Supeno Siti Ma’sumah Teguh Imawan Vela Hani Choerunnisa