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Penerapan Kualitas dan Kemasan Pada Usaha Kerupuk di Desa Lumpatan Sekayu Omar Hendro; Wani Fitriah; Belliwati Kosim
Jurnal Nasional Pengabdian Masyarakat Vol. 1 No. 1 (2020): Jurnal Nasional Pengabdian Masyarakat
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (749.61 KB) | DOI: 10.47747/pengabdiankepadamasyarakat.v1i1.146

Abstract

The application of quality and packaging to the cracker business in Lumpatan Sekayu Village is the title or topic of the Community Service Team. Providing counseling in the field of marketing management that specializes in quality and packaging of crackers. The implementation of this community service is by means of direct counseling to the cracker business owner and their workers. The goal is that cracker-making businesses can increase their production as a result of increased sales. The quality and packaging of the crackers has not been the concern of this cracker business maker. Several findings by the Community Service Team concluded in the report, 1). so far they have not considered the quality and packaging of the crackers. 2). The use of traditional means of production and drying, cracker size is not standard. 3). Do not have a business, health and halal permit from the relevant government agency. 4). The local government still lacks attention to cracker entrepreneurs, which are a household industry involving the workforce of local housewives. The Community Service Team after providing counseling will monitor and guide, so that these cracker processors carry it out. The team will provide a way out or a solution if they find a problem. The ultimate goal of community service is to improve the welfare of the owner and maker of crackers as well as the community in Lumpatan Sekayu Village.
PENGARUH TINGKAT KECUKUPAN MODAL, TINGKAT LIKUIDITAS, DAN EFISIENSI OPERASIONAL TERHADAP PROFITABILITAS BANK KONVENSIONAL DENGAN RISIKO KREDIT SEBAGAI VARIABEL MODERASI Christine Novrida Anggraini; Belliwati Kosim; Lesi Agusria
JURNAL KOMPETITIF Vol 11, No 1: Edisi Januari-Juni 2022
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v11i1.906

Abstract

The purpose of this study was to determine the effect of capital adequacy level on profitability, the effect of liquidity levels on profitability, the effect of operational efficiency on profitability and to determine the effect of credit risk as a moderating variable on the relationship between the level of capital adequacy and profitability, the effect of credit risk as a moderating variable on the relationship between the level of liquidity and profitability, the effect of credit risk as amoderating variable on the relationship between operational efficiency and profitability. In this study, there were 26 samples of conventional banks listed on the Indonesia Stock Exchange for the period 2015-2019 based on the purposive sampling method. The data obtained were then processed using SPSS tools. This analysis included the classical assumption test, moderation analysis with the residual test and t test. The results showed that the capital adequacy level did not have a significant effect on conventional bank profitability listed on the Indonesia Stock Exchange, the liquidity level had no significant effect on conventional bank profitability listed on the Indonesia Stock Exchange, operational efficiency had a significant negative effect on conventional banks profitability listed on the Indonesia Stock Exchange and credit risk were able to moderate the relationship between capital adequacy level and profitability, credit risk was able to moderate the relationship between liquidity evel and profitability, credit risk was able to moderate the relationship between operational efficiency and profitability.Keywords: Capital adequacy level; liquidity level; operational efficiency, profitability and credit risk.
PERBEDAAN KINERJA KEUANGAN SEBELUM DAN SESUDAH PANDEMI COVID-19 PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BEI Sara Intan Hartati; Ummi Kalsum; Belliwati Kosim
Journal of Management Small and Medium Enterprises (SMEs) Vol 15 No 2 (2022): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v15i2.6593

Abstract

This study aims to determine whether or not there are differences in financial performance in the health sector (hospitals) listed on the Indonesia Stock Exchange during the Covid-19 pandemic. Comparative quantitative approach is the method used in this research. The type of data used is secondary data obtained from the Indonesia Stock Exchange in the form of financial statements of registered Health Sector Companies (Hospitals) and presenting financial report data on the Indonesia Stock Exchange Quarter 1 to 4 of 2019 as a reflection of conditions before the Covid-19 pandemic and reports financial year 2020 Quarters 1 to 4 as a reflection of conditions during the Covid-19 pandemic. The research variable used is the liquidity ratio proxied by (Current Ratio and Quick Ratio) Solvency ratio is proxied by (Debt to Equity Ratio and Debt to Total Assets) Activity ratio is proxied by (Fixed Assets Turn Over and Total Assets Turn Over), Profitability ratios are proxied with (Return On Equity Ratio and Net Profit Margin). The results of this study indicate that the variables of liquidity, solvency, activity have no difference in financial performance while the profitability variable shows there is a difference in financial performance. Keywords: Financial Performance, Liquidity Ratio, Profitability Ratio
LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM Mister Candera; Ario Daffa Aji Pradana; Belliwati Kosim
Review of Applied Accounting Research (RAAR) Vol 2, No 1 (2022): Review of Applied Accounting Research (RAAR) - February
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (604.307 KB) | DOI: 10.30595/raar.v2i1.12926

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Likuiditas, Solvabilitas, Profitabilitas Terhadap Harga Saham pada perusahaan LQ45 yang Terdaftar Di Bursa Efek Indonesia. Penarikan sampel menggunakan non probability sampling dengan metode purposive sampling, sampel yang digunakan adalah 17 perusahaan. Data yang diperlukan adalah data sekunder yang di peroleh dari Bursa Efek Indonesia melalui situs www.idx.co.id dan metode pengumpulan data yaitu mengunakan metode dokumentasi. Teknik analisis yang digunakan dalam penelitian adalah tenik analisis linier berganda, uji asumsi klasik dan uji hipotesis. Hasil penelitian dari regresi linier berganda Y =( 4.166 – 0.379 X1 – 0.326  X2 + 0,204 X3 +e), uji F (Uji Simultan) dengan Fhitung sebesar 5.353 > Ftabel 2.716 atau Signifikan sebesar F 0,002 < 0,05 artinya ada pengaruh antara Likuiditas, Solvabilitas, Aktivitas, Profitabilitas secara bersama – sama terhadap harga saham dan uji t (Uji Parsial) pada Likuiditas thitung sebesar -2,171< ttabel sebesar 1,989 dan Signifikan Likuiditas 0,033 < 0,05 dengan demikian dapat disimpulkan bahwa Likuiditas mempunyai pengaruh yang signifikan terhadap harga saham, pada Solvabilitas thitung sebesar -2,570 < ttabel sebesar 1,989 dan Signifikan Solvabilitas 0,012 < 0,05 dengan demikian dapat disimpulkan bahwa Solvabilitas mempunyai pengaruh yang signifikan terhadap harga saham, pada Profitabilitas thitung sebesar 1,513 < ttabel sebesar 1,989 dan Signifikan Profitabilitas 0,134 > 0,05 dengan demikian dapat disimpulkan bahwa Profitabilitas tidak mempunyai pengaruh yang signifikan terhadap harga saham
Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan Elista Ardatiya; Ummi Kalsum; Belliwati Kosim
Jurnal Manajemen Bisnis dan Keuangan Vol 3 No 2 (2022): Oktober 2022
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v3i2.61

Abstract

The purpose of this study is to determine the effect of investment decisions, funding decisions, and dividend policies together on firm value in manufacturing companies and to determine the effect of investment decisions, funding decisions, and dividend policies partially on firm value in manufacturing companies. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sample used is twenty companies. This study uses multiple linear regression analysis techniques. The results show that investment decisions, funding decisions, and dividend policies simultaneously have a significant effect on firm value. Investment decisions has a partially significant effect on firm value, as well as funding decision variables and dividend policy which also has partially significant effect on firm value.
Pelatihan Pengelolaan Keuangan Untuk Meningkatkan Kemampuan Perencanaan Keuangan Keluarga Ummi Kalsum; Randy Hidayat; Belliwati Kosim; Arradytia Permana
Jurnal Pengabdian UntukMu NegeRI Vol 6 No 2 (2022): Pengabdian Untuk Mu negeRI
Publisher : LPPM UMRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jpumri.v6i2.3419

Abstract

Abstract Managing family finances is a fundamental skill that every household must understand. In general, financial problems that often occur are when expenses are greater than the amount of income earned, and the amount of income received is irregular. Through this financial management training, which aims to make participants able to identify sources of income and expenses, be able to determine spending priorities and write them down in the family budget and understand how to control spending in accordance with the budget that has been prepared so that family needs can be met. The implementation of this training activity on February 29, 2022 at PAUD Islam Salsabila Palembang with 25 participants from parents and teachers. This training activity was quite successful considering that all participants were able to prepare budgets and record cash flows.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS ERVITA SAFITRI; BELLIWATI KOSIM; WANI FITRIAH; DARMA YANTI
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 6 No 2 (2022): Oktober
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.524 KB) | DOI: 10.35915/accountia.v6i2.719

Abstract

This study aims to determine the effect of Cash Turnover and Accounts Receivable Turnover on Profitability in Manufacturing Companies Listed on the Indonesia Stock Exchange. This type of quantitative research because the writer wants to know the effect of the relationship between two or more variables. The population of all Manufacturing Companies listed on the Indonesia Stock Exchange, totaling 180 companies, was then taken as a sample of 19 companies that went public using a purposive sampling method, namely sampling based on certain considerations adapted to the research objectives. Secondary data while data collection techniques using the documentation method. The technique uses multiple linear regression analysis using SPSS version 26 software. Hypothesis testing uses the F test and t test with a significant level of 10%. The results of testing together (test F) shows that there is a significant influence between Cash Turnover and Accounts Receivable Turnover on Profitability. The results of the partial test (t test) show that of the 2 independent variables there are no variables that have a significant effect, namely Cash Turnover does not have a significant effect on Profitability, Accounts Receivable Turnover does not have a significant effect on Profitability
Perancangan Sistem Informasi Akuntansi Dalam Penyusunan Laporan Keuangan Usaha Mikro Kecil Menengah Rahmalisya Rahmalisya; Kurnia Krisna Hari; Nina Sabrina; Belliwati Kosim
JUEB : Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2023): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

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

Abstract

Permasalahan dalam penelitian ini adalah bagaimana sistem informasi penjualan dalam penyusunan laporan keuangan sesuai dengan SAK ETAP di salah satu usaha mikro kecil menengah di pasar 16 kota Palembang yaitu Bella Store. Tujuannya untuk menciptakan sistem informasi akuntansi dalam penyusunan laporan keuangan yang sesuai sesuai dengan SAK ETAP di Bella Store di pasar 16 Palembang.  Analisis data dalam penelitian ini adalah analisis kualitatif dengan mengumpulkan, menyusun laporan keuangan mulai dari bukti pencatatan harian dan bukti data pembelian barang untuk menghasilkan laporan keuangan. Hasil analisis menunjukkan bahwa Bella Store belum memiliki sistem akuntansi. Bella Store membuat laporan keuangan yang digunakan sebagai manajer perusahaan dan akuntabilitas keuangan kepada pihak-pihak di luar perusahaan.
PENGARUH PROFITABILITAS, NILAI PASAR, LIKUIDITAS DAN LEVERAGE TERHADAP HARGA SAHAM Sandrika Widya Putri Setiawan; Ummi Kalsum; Belliwati Kosim
Jurnal Manajemen Kompeten Vol 6 No 1 (2023): Jurnal Manajemen Kompeten
Publisher : Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/mnjm.v6i1.295

Abstract

ABSTRACT This study aims to determine the effect of profitability, market value, liquidity, and leverage on stock prices in companies in the consumer goods industry sector which are listed on the IDX simultaneously and partially. The samples used in this study were 6 companies in the cosmetics and household goods sub-sector on the IDX for the 2017-2021 period using a purposive sampling method. This type of research uses quantitative research. The results of the study simultaneously show that profitability, market value, liquidity and leverage have a significant effect on stock prices. Partially, it shows that profitability (ROA) has a significant effect on stock prices, market value (EPS) has a significant effect on stock prices, liquidity (CR) has a significant effect on stock prices, and leverage (DAR) has no significant effect on stock prices. Keywords : Profitability, Market Value, Liquidity, Leverage, Stock Price