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All Journal Empowerment : Jurnal Pengabdian Masyarakat JURNAL PENGABDIAN KEPADA MASYARAKAT Martabe : Jurnal Pengabdian Kepada Masyarakat JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Aplikasi Akuntansi JURNAL AKUNTANSI Journal of Empowerment Community Jurnal Ekonomi Perjuangan (JUMPER) Prosiding Seminar Nasional Pengabdian Kepada Masyarakat Journal of International Conference Proceedings

Intan Rahayu

Universitas Perjuangan Tasikmalaya

Author-ID : 2530254

Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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PENGARUH PERPUTARAN KAS DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN Afifah Septiani Judin; Yeni Fitriani Somantri; Intan Rahayu
JURNAL EKONOMI PERJUANGAN Vol. 2 No. 1 (2020): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

ABSTRACT.The purpose of this research is to know the description of cash turnover, inventory turnover and profitability in cosmetic subsector companies and household needs listed on the Indonesia Stock Exchange for period 2014 to 2019. This study uses quatitative research methods with an assosiative descriptive approach with a causal form of relation-ship. This research uses nonprobability sampling techniques with secondary data types and collection techniques in form of literature research. The data analysis design is used classic assumption test, multiple regression analyses. Based on the result of the study, it is known that the variabel cash turnover partially affects profitability. Partial inventory turnover variables have no effect on profitability, and simultaneously cash turnover and inventory turn-over have a significant impact on profitability. Improving profitability at the company can be done in a variety of ways, including by means, the company can manage its cash turnover as best it can and manage its inventory turnover as wisely as possible. Thus if the company can manage its cash and inventory as best as possible, then the company can get high profitability.Keywords: Cash Turnover, Inventory Turnover and ProfitabilityABSTRAK.Penelitian ini bertujuan untuk menggambarkan perputaran kas, perputaran persediaan terhadap profitabilitas pada perusahaan subsektor kosmetik dan keperluan rumah tangga yang terdaftar di Bursa Efek Indonesia periode tahun 2014 sampai dengan tahun 2019. Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan deskriptif asosiatif dengan bentuk hubungan kausal. Penelitian ini menggunakan teknik sampling Nonprobability Sampling dengan jenis data bersifat sekunder dan teknik pengumpulannya berupa penelitian kepustakaan. Rancangan analisis data yang digunakan menggunakan uji asumsi klasik, analisis regresi berganda. Berdasarkan hasil penelitian, diketahui bahwa variabel perputaran kas secara parsial berpengaruh signifikan terhadap profitabilitas. Variabel perputaran persediaan secara parsial tidak berpengaruh terhadap profitabilitas, dan secara simultan perputaran kas dan perputaran persediaan berpengaruh signifikan terhadap profitabilitas. Meningkatkan profitabilitas pada perusahaan bisa dilakukan dengan berbagai cara, diantaranya dengan cara perusahaan dapat mengelola perputaran kas nya dengan sebaik mungkin dan mengelola perputaran persediannya nya dengan sebijak mungkin. Dengan demikian jika perusahaan dapat melakukan pengelolaan kas dan persediaannya dengan sebaik mungkin, maka perusahaan bisa mendapatkan profitabilitas yang tinggi.Kata kunci: Perputaran Kas, Perputaran Persediaan, Profitabilitas

PENGARUH PENGENDALIAN INTERN PENJUALAN DAN SISTEM INFORMASI AKUNTANSI PENJUALAN TERHADAP KUALITAS INFORMASI PENJUALAN Anisa Andiani; Wawan Sukmana; Intan Rahayu
JURNAL EKONOMI PERJUANGAN Vol. 3 No. 1 (2021): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

The objectives of this research was to determine the internal sales control, sales accounting information systems and the quality of sales information at medium and large companies in the city of Tasikmalaya. As well as analyzing the effect of internal control of sales and sales accounting information systems on the quality of sales information at large and medium companies in the city of Tasikmalaya. The research method used in this study is a survey method, while the type of data used in this study is primary data. The object of this research is the City of Tasikmalaya Large and Medium Enterprises, with the sampling technique using the area sampling method. The data analysis technique used is multiple regression analysis and hypothesis testing. The results of this test prove that internal sales, sales accounting information systems and the quality of sales information at medium and large companies in Tasikmalaya City are good. The results also show that sales internal control and sales accounting information systems have a significant effect on the quality of sales information at large and medium companies in Tasikmalaya City. It is preferable that Large and Medium in Tasikmalaya City further improve the quality of internal sales controls and sales accounting information systems in order to be able to improve the quality of sales information optimally.

IDENTIFIKASI PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN Andrian Nurfadillah; Gista Rismayani; Intan Rahayu
JURNAL EKONOMI PERJUANGAN Vol. 4 No. 2 (2022): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

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Penelitian ini bertujuan untuk mengetahui Pengaruh Kinerja keuangan dan CSR terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2020). Jenis penelitian ini menggunakan pendekatan kuantitatif dengan metode Asosiatif.Jenis data yang digunakan dalam penelitian ini yaitu menggunakan data sekunder yang bersumber dari website Bursa Efek Indonesia dengan Sampel 17 Perusahaan dari total 25 Populasi.Pengumpulan data penelitian ini menggunakan Teknik studi dokumentasi dan teknis studi pustaka yang diambil dari sumber kedua.Pada penelitian ini menggunakan Regresi data panel sebagai Teknik analisis yang digunakan dalam pengolahan data untuk melihat pengaruh kinerja keuangan dan CSR terhadap nilai perusahaan secara parsial maupun simultan. Berdasarakan hasil pengujian variable kinerja keuangan yang diindikatori oleh Retun on Asset tidak berpengaruh secara signifikan terhadapa nilai perusahaan dan kinerja keuangan yang diindikatori oleh Return on Equity berpengaruh signifikan Serta variable CSR tidak mempunyai pengaruh yang signifikan terhadap nilai perusahaan.

PENGARUH PENJUALAN BERSIH DAN MODAL KERJA BERSIH TERHADAP HARGA SAHAM Intan Rahayu; Mia Febriyanti; Wawan Sukmana
JURNAL EKONOMI PERJUANGAN Vol. 4 No. 2 (2022): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

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This reasearch aims to determine and analyze the effect of net sales and net working capital on stock prices in textile and garment sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The population in this study are all textile and garment sub-sector companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sampling technique used is purposive sampling, so that the samples obtained are 6 Textile and Garment Subsector companies listed on the Indonesia Stock Exchange for the 2016-2021 period. The method used is quantitative with descriptive and associative approaches. Data collection techniques using documentation and literature study. The source of data in this study is secondary data obtained from www.idx.co.id. This research consists of descriptive statistical analysis testing, path analysis and hypothesis testing (t test and F test) using SPSS version 26. Stock Price, Net Working Capital partially have no significant effect on Stock Price, Net Working Capital is not able to mediate Net Sales to Stock Price, and Net Sales and Net Working Capital simultaneously have a significant effect on Net Working Capital.

Co-Authors Afifah Septiani Judin Andrian Nurfadillah Anisa Andiani Barin Barlian Erli Dwi Rizki Ernawati Ernawati Gista Rismayani Hatma Heris Mahendra Kusuma Agdhi Rahwana Kusuma Aghdi Rahwana Laras Pratiwi Mia Febriyanti Nanda, Ulfa Luthfia Osa Sri Azzahra Rima Anggraeni Setyo Wati Silpa Fauziah Ulfa Luthfia Nanda Uney Nurmaya Wawan Sukmana Wulan Herlina Yeni Fitriani Somantri

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