Claim Missing Document
Check
Articles

Found 28 Documents
Search

Analisis Pengaruh Current Ratio dan Return on Equity terhadap Return Saham pada PT. Astra Internasional Tbk. Khusnul Khatimah; Aliah Pratiwi
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 1 No. 2 (2021): Article Research Volume 1 Nomor 2, Juli 2021
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v1i2.1021

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh current ratio dan return on equity terhadap return saham baik secara parsial maupun simultan pada PT Astra Internasional Tbk. Jenis penelitian yang dilakukan adalah penelitian asosiatif. Populasi dalam penelitian ini adalah data laporan keuangan perusahan selama 22 tahun (1997-2019), sedangkan sampel dalam penelitian ini yaitu data laporan keuangan perusahaan selama 14 tahun (2006-2019) ) dan teknik sampling yang di gunakan adalah purposive sampling. Jenis data penelitian menggunakan data kuantitatif dengan sumber data sekunder. Tekhnik Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan alat analisis data menggunakan aplikasi SPSS. Berdasarkan pengolahan dan analisis data yang telah dilakukan dalam penelitian ini diperoleh hasil bahwa secara parsial current ratio dan return on equity tidak berpengaruh signifikan terhadap return saham. Begitupun secara simultan diperoleh hasil bahwa current ratio dan return on equity tidak berpengaruh signifikan terhadap return saham pada PT Astra Internasional Tbk
PENGARUH EFEKTIVITAS MODAL KERJA TERHADAP RETURN ON INVESTMENT (ROI) PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Lilis Sugiarti; Aliah Pratiwi
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 7 No 1 (2022): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v7i1.2230

Abstract

The purpose of this study was to determine and analyze the effect of the effectiveness of working capital on the return on investment (ROI) of manufacturing companies listed on the IDX. This type of research is associative, for the population in this study are 8 companies in the cosmetics and household needs sub-sector. The sampling technique used is purposive sampling with certain criteria. The sample used is 4 companies, namely PT Martina Berto, Tbk. PT Mustika Ratu, Tbk. PT Mandom Indonesia, Tbk and PT Unilever Indonesia, Tbk. with the period 2013-2020. Data analysis techniques are Normality test, Multicollinearity test, Heteroscedasticity test, Autocorrelation test, Multiple Linear Regression Analysis, Correlation Analysis, Coefficient of Determination, Significance test (t-statistical test), and simultaneous test (F test). The results in this study indicate that the Accounts Receivable Turnover variable has a partially significant effect on Return On Investment in manufacturing companies listed on the IDX, Inventory Turnover has a partially negative and significant effect on Return On Investment in manufacturing companies listed on the IDX, Cash turnover has no effect and not partially significant to the Return On Investment in manufacturing companies listed on the IDX. Cash turnover, accounts receivable turnover, and inventory turnover have a significant simultaneous effect on Return On Investment in manufacturing companies listed on the BEI. Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh efektivitas modal kerja terhadap return on investment (ROI) perusahaan manufaktur yang terdaftar di BEI. Jenis penelitian ini adalah asosiatif, untuk populasi dalam penelitian ya ini adalah 8 perusahaan pada sub sektor kosmetik dan keperluan rumah tangga.Tehnik sampling yang digunakan adalah pusposiv sampling dengan kriteria tertentu. Sampel yang digunakan yaitu 4 perusahaan ialah PT Martina Berto, Tbk. PT Mustika Ratu, Tbk. PT Mandom Indonesia, Tbk dan PT Unilever Indonesia, Tbk. dengan periode 2013-2020. Teknik analisis data berupa uji Normalitas, uji Multikolinearitas, uji Heteroskedastisitas, uji Autokorelasi, Analisis Regresi Linier Berganda, Analisis Korelasi, Kofisien Determinasi, uji Signifikasi (uji t-statistik), dan uji simultan (uji F).Hasil dalam penelitian ini menujukan bahwa variabel Perputaran Piutang berpengaruh signifikan secara parsial terhadap Retum On Investment pada perusahaan manufaktur yang terdaftar di BEI, Perputaran Persediaan berpengaruh negatif dan signifikan secara parsial terhadap Return On Investment pada perusahaan manufaktur yang terdaftar di BEI, Perputaran kas tidak berpengaruh dan tidak signifikan secara parsial terhadap Retum On Investment pada perusahaan manufaktur yang terdaftar di BEI. Perputaran kas, perputaran piutang, dan perputaran persediaan berpengaruh signifikan secara simultan terhadap Retum On Investment pada perusahaan manufaktur yang terdaftar di BEI.
Penguatan Partisipasi Petani Melalui Penyuluhan Pertanian di Kecamatan Rasanae Timur Kota Bima Puji Muniarty; Wulandari Wulandari; Aliah Pratiwi; Firmansyah Kusumayadi; Intisari Haryanti
GLOBAL ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 1 No. 1 (2021): Mei 2021, GLOBAL ABDIMAS
Publisher : Unit Publikasi Ilmiah Perkumpulan Intelektual Madani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (983.75 KB) | DOI: 10.51577/globalabdimas.v1i1.77

Abstract

Penyuluh pertanian mendampingi petani dalam berusaha tani agar menjadi tahu, mau dan mampu mengelola usahanya sehingga menjadi usaha tani yang efisien dengan memanfaatkan sumberdaya alam yang ada, mampu meningkatkan produktivitas, dan pendapatan serta kesejahteraannya. Penguatan partisipasi menitikberatkan pada perubahan perilaku petani akan nampak pada peningkatan kompetensi pengelolaan usaha tani dan meningkatnya partisipasi petani mengikuti penyuluhan. Penyuluhan sistem LAKU (Latihan dan Kunjungan) yang berpola dyadic memadukan kepentingan top down dan bottom up dengan pendekatan komunikasi interpersonal maupun kelompok. Pemilihan lokasi Pengabdian Kepada Masyarakat (PKM) ini dilakukan secara sengaja (purposive) sesuai dengan sentra pengembangan usaha tani di Kota Bima. Proses pengabdian kepada masyarakat terkait partisipasi diukur melalui; kualitas dan kuantitas keterlibatan/partisipasi masyarakat mulai dari kegiatan kajian atau analisis masalah, perencanaan program, pelaksanakan program, serta keterlibatan dalam evaluasi secara berkelanjutan. Partisipasi tinggi menyebabkan pelaksanaan penyuluhan berorientasi kepada kebutuhan petani yang memperhatikan keberagaman lokal dan sumberdaya yang dimiliki. Pelaksanaan program dengan tingkat partisipasi tinggi juga dapat meningkatkan efisiensi dan pemanfaatan biaya.
PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN SOFT SKILL “PEMBUATAN ABON PEPAYA” DALAM UPAYA PENINGKATAN PENDAPATAN KELUARGA DI LINGKUNGAN SONGGELA KELURAHAN ULE KOTA BIMA Nurul Huda; Jaenab; Sri Ernawati; Aliah Pratiwi; Nafisah Nurul Rahmatia
PRIMA : PORTAL RISET DAN INOVASI PENGABDIAN MASYARAKAT Vol. 1 No. 3 (2022): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/prima.v1i3.185

Abstract

This Community Service aims to increase the knowledge and skills of the IRT women group through the transformation of processing technology, marketing, marketing and business management using Papaya as a processed product of Papaya Shredded. The problem is the low knowledge and skills of IRT in processing papaya so that it becomes a product that has economic value. The target of this program is the formation of a business unit that develops food products from papaya. Specifically, this program aims to train Housewives (IRT) to produce Papaya Shredded. The training is provided starting from how to process, packaging, marketing to the method that will be applied to achieve the goal or target is the method of demonstration, training / counseling. This activity involved members of the Real Work Lecture students who were accompanied by a lecturer accompanying the management study program with the participants being housewives (IRT) in Ule Village and the community in Ule Village, Bima City. The results achieved in this activity are that the Housewife Group (IRT) has understood and has the skills and entrepreneurship, knows how to manage a more structured business, the existence of shredded products and understands how to market products with packaging innovation and the use of technology. The results of the evaluation that have been carried out can be seen that the knowledge of participants regarding tuna bone processing has increased and opened the minds of participants to take advantage of existing opportunities to increase income. Approximately 80 percent of participants actively responded positively to the skills and knowledge conveyed by the Service Team.
ANALISIS PENERAPAN STANDAR AKUNTANSI DAN SISTIM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN Alwi Alwi; M Rimawan; Aliah Pratiwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.569 KB) | DOI: 10.26618/inv.v2i2.4112

Abstract

This study aims to analyze the effect of the adoption of Government Accounting Standards and Internal Control Systems on the Quality of Financial Statements of case studies conducted at the Regional Government Work Unit in Bima City Government. The research instrument used was a questionnaire with a Likert scale. The population and sample in this study is the Regional Work Unit as an accounting entity in the Bima City government area. The sampling method in this study uses a purposive sampling method with the Quota Sampling approach with each SKPD there are 3 respondents sampled namely the Head of Finance, Section Head as reviewer of the financial statements that have been prepared and Accounting Section Staff in charge of directly compiling financial statements. Data analysis techniques used in this study are the Validity Test, Reliability Test, Classical Assumption Test (Normality, Multicollinearity, Autokoerlasi) and Hypothesis Test with Multiple Linear Regression Test. The results of the analysis conducted in this study indicate that there is a positive influence on the application of Government Accounting Standards and Internal Control Systems to the Quality of Financial Statements in the Regional Government Work Unit of the City of Bima.
The effect of working capital turnover and receivables turnover of return on equity: A case study from cooperative Muhammad Yamin; Aliah Pratiwi
Jurnal Inovasi Ekonomi Vol. 5 No. 01 (2020): Regular Issue
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v5i01.11352

Abstract

The research aims to determine the influence of working capital turnover, receivables turnover on return on equity (ROE) at Koperasi Pegawai Negeri (KPN) "Kasabua Ade" Bima city, Indonesia. This type of research in the study uses quantitative research with purposive sampling with a 10-year sample collection and data analysis techniques using multiple regression analyses. The results showed that: 1) a partial working capital turnover level has no significant effect on ROE; 2) the receivables turnover has been partially significant to the ROE; 3) working capital turnover and receivables turnover have significant of the ROE.
The Effect of Price Earning Ratio (PER), Debt To Equity Ratio (DER) and Return on Asset (ROA) on Stock Prices in PT Sekar Laut Tbk. nurayu safitri; Aliah Pratiwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Price Erning Ratio (PER), Debt To Equity Ratio (DER) and Return On This study aims to determine the effect of Price-to-Earnings Ratio (PER), Debt-to-Equity Ratio (DER) and Return on Assets (ROA) on the stock price of PT Sekar Laut Tbk. The research instrument used is a list of tables, namely the financial statements of PT Sekar Laut Tbk and a list of 10-year stock prices from 2011 to 2020. The research sample used is data from the 10-year financial statements of PT Sekar Laut Tbk from 2011 to 2020. While the sampling technique used is purposive sampling, the criteria are based on the availability of the latest data and research variable data to be used. The data in this study were processed using SPSS. The hypothesis testing method uses a significance level of 5%. The results show that the Price Earning Ratio (PER) has a significant effect on stock prices, the debt-equity ratio (DER) has no significant effect on stock prices and return on assets (ROA) has a significant effect on stock prices, significant effect.Keywords: Price Earning Ratio (PER), Debt To Equity Ratio (DER), Return On Assets (ROA), and Stock Prices.
PELATIHAN PEMBUATAN STIK NAKO (IKAN TUNA KOLO) UNTUK MENINGKATKAN PENDAPATAN MASYARAKAT PESISIR DI KELURAHAN KOLO KOTA BIMA Nurul Huda; Jaenab Jaenab; Aliah Pratiwi; Ita Iftitah; Nurnaningsih Nurnaningsih
JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) e-ISSN 2722-824X Vol. 3 No. 2 DESEMBER (2022)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian Masyarakat ini bertujuan untuk meningkatkan pengetahuan dan skill kelompok ibu-ibu IRT Pesisir melalui transformasi teknologi pengolahan, pengemasaran, pemasaran dan manajemen usaha dengan bahan dasar ikan tuna menjadi produk olahan Stik Nako(stik ikan tuna). Permasalahan rendahnya pengetahuan dan keterampilan IRT pesisir dalam mengolah limbah ikan tuna sehingga menjadi produk yang bernilai ekonomis. Target dari program ini adalah terbentuknya unit usaha yang mengembangkan produk makanan dari bahan dasar ikan tuna. Secara khusus program ini bertujuan untuk melatih Ibu-ibu Rumah Tangga (IRT) pesisir untuk memproduksi sti Nako (stik ikan tuna). Pelatihan di berikan mulai dari cara pengolahaan, pengemasan, pemasaran sampai Metode yang akan di terapkan untuk mencapai tujuan atau target adalah metode demontrasi, pelatihan/penyuluhan. Kegiatan ini melibatkan para anggota mahasiswa Kuliah Kerja Nyata yang di dampingi oleh dosen pendamping program studi manajemen dengan peserta para ibu-ibu rumah tangga (IRT) kelurahan kolo dan masyarakat di kelurahan kolo kota bima. Hasil yang di capai pada kegiatan ini adalah Kelompok ibu rumah tangga (IRT) pesisir telah memahami dan memiliki keterampilan dan wirausaha, Mengetahui cara pengelolaan usaha yang lebih terstruktur, adanya produk stik Nako(stik ikan tuna) serta memahami bagaiman cara memasarkan produk dengan adanya inovasi kemasan dan penggunaan teknologi. Hasil evaluasi yang telah dilakukan dapat di ketahui bahwa pengetahuan peserta terkait pengolahan ikan tuna meningkat dan membuka pikiran peserta untuk memanfaatkan peluang yang ada untuk meningkatkan pendapatan. Sekitar 90 persen peserta secara aktif menanggapi positif keterampilan dan pengetahuan yang di sampaikan oleh TIM Pengabdi.
THE INFLUENCE OF FINANCIAL LITERACY AND LOCUS OF CONTROL ON FINANCIAL MANAGEMENT BEHAVIOR IN MICRO, SMALL AND MEDIUM ENTERPRISES IN BIMA CITY Nurul Huda; Aliah Pratiwi; Aris Munandar; Nafisah Nurul Rahmatia; Fitrianingsih Amalo
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 11 No 1 (2023): Volume 11 Nomor 1 2023
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v11i1.6592

Abstract

This study aims to see whether Financial Literacy has an effect on Financial Management Behavior of MSME Actors in Bima City, Does Locus Of Control affect Financial Management Behavior of MSME Actors in Bima City, and which of the variables Financial Literacy and Locus of Control have an influence dominance of Financial Management Behavior in UMKM Actors in the City of Bima. This research was conducted on SMEs in the City of Bima for 6 (six) months. The research method used is explanatory research using a sample survey approach. Conventionally, explanatory research is used to explain the relationship between variables through hypothesis testing. The population in this study was 3,218 MSME actors with a sample of 34 MSME actors in Bima City using a purposive sampling technique, where the questionnaire was tested for validity and reliability and then processed using SPSS so that the accuracy of the analysis tool could be reliable. The results showed that Financial Literacy had an effect on Financial Management Behavior on MSMEs in Bima City while Locus Of Control had no effect on Financial Management Behavior on MSMEs in Bima City. smallest significance (0.000),
Analisis Pengaruh Kebijakan Deviden dan Struktur Modal terhadap Nilai Perusahaan dengan Profitabilitas sebagai Pemoderasi pada Perusahaan Perbankan yang Listing di BEI M Rimawan; Puji Muniarty; Alwi Alwi; Hanifah Mutiah; Aliah Pratiwi
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1071

Abstract

The purpose of this study was to determine the effect of capital structure and dividend policy on firm value with profitability as a moderating variable in banking companies listed on the Indonesia Stock Exchange. The research design used is quantitative research. The data used is secondary data in the form of time series data. Data analysis used Smart PLS software version 3.0. The research results show that: 1). Dividend policy has no significant effect on firm value; 2). Capital structure has no significant effect on profitability; 3) Capital structure has a significant effect on profitability; 4). Dividend policy has a significant effect on profitability; 5). Profitability has a significant effect on firm value; 6). Profitability does not have a significant role in mediating the effect of capital structure and dividend policy on firm value.