Suharna, Jaka
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PENGARUH WCT, DER TERHADAP ROE PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA YANG GO PUBLIK Hisar, Roy; Suharna, Jaka
Jurnal Ekonomi : Journal of Economic Vol 11, No 1 (2020): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v11i1.3263

Abstract

This study aims to determine the effect of Working Capital Turnover (WCT), Debt Equity Ratio (DER) simultaneously on Return On Equity (ROE). The research samples used in this study were 65 companies, namely the Basic Industry and Chemical companies which were listed on the Indonesia Stock Exchange during 2013-2017. The data analysis used was ANOVA and Partial Regression test. The results showed that WCT and DER had a significantly positive effect on ROE from the results of research on the Basic and Chemical Industry companies, so that accounting information has a value of relevance to investment decisions. Working Capital Turnover Variable, partially has a significant negative effect on Return On Equity. Debt Equity Ratio variable partially has a significant negative effect on Return On Equity. Keywords : Working Capital Turnover, Debt Equity Ratio, Return On Equity
MENDETEKSI FAKTOR PENENTU STRUKTUR MODAL PADA SUB SEKTOR PERDAGANGAN BESAR (WHOLESALER) DAN RETAILER DI INDONESIA YANG GO PUBLIK Suharna, Jaka; Bertuah, Eka
Jurnal Ekonomi : Journal of Economic Vol 11, No 2 (2020): Jurnal Ekonomi : Journal of Economic
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v11i2.3611

Abstract

This research aims to detect the determining factor of capital structure in Wholesaler and Retailer subsector in Indonesia. There are 44 companies used as the research sample; they are the wholesaler and retailer companies as listed in BEI (Indonesia Stock Exchange) during 2013-2017. The data analysis used logistic regression and ANOVA test. The result shows that the sales growth and profitability could be the determining factor in company capital structure. The sales growth has negative effect toward the capital structure. This implies that the higher sales growth, the lesser the debt usage. Besides, profitability has negative effect toward the capital structure. This indicates that the companies with profitability increased would reduce the debt usage as the profit would be used as funding to keep the innovation going in the company. The research result also shows that there are no differences in firm’s values between the high-debt-funding companies and the low-debt-funding companies. This supports the Modigliani-Miller theory which stated that the capital structure doesn’t affect the firm’s values.  Keywords: capital structure, sales growth, profitability
PENYUSUNAN LAPORAN KEUANGAN WIRAUSAHA DI KELURAHAN BABELAN BEKASI Hisar, Roy; Suharna, Jaka; Silitonga, Evalina; Cahyadi, Lukman; Satriawan, Agus
Jurnal Pengabdian Masyarakat AbdiMas Vol 8, No 03 (2022): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v8i03.5212

Abstract

Pengembangan usaha kecil sangat diperlukan untuk menjadikannya kuat, baik pengembangan yang berkaitan dengan eksternal perusahaan maupun di dalam mengelola internal perusahaan. Dilihat dari sisi internal perusahaan, pengelolaan usaha kecil masih menganggap bahwa proses akuntansi masih tidak terlalu penting untuk diterapkan. Khalayak sasaran strategis yang dilibatkan dalam kegiatan pengabdian pada masyarakat ini adalah warga RW 022 Kelurahan Babelan yang berjumlah 17 orang. Pemilihan sasaran tersebut adalah karena  kebanyakan mengelola usaha yang tergolong pada usaha kecil dan menengah dan masih belum mempunyai kemampuan menyusun laporan keuangan sesuai standar yang ada. Program pengabdian pada masyarakat ini melibatkan Universitas Esa Unggul Fakultas Ekonomi dan Bisnis, dan Rukun Warga 022 Kelurahan Babelan Bekasi. Pada pelaksanaan pengabdian tentang pelatihan ini dirasakan sangat bermanfaat bagi peserta pelatihan. Koordinasi dan kerjasama yang dilakukan antara  Warga  dalam hal ini pelaksana kegiatan, sudah sangat baik. Pihak Rukun Warga  sangat menyambut kegiatan yang dapat meningkatkan kemampuan para warga nya melalui kerja sama dengan pihak Fakultas Ekonomi & Bisnis Universitas Esa Unggul, terutama yang berkaitan dengan pendidikan dan pelatihan Kata kunci : laporan keuangan, wirausaha, usaha kecil