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STRATEGI ADAPTASI DI ERA PANDEMI COVID 19 BAGI UMKM KALICARI PEDURUNGAN SEMARANG Ratna Wijayanti; Suratman Suratman; Eviatiwi Kusumaningtyas Sugiyanto
InEJ: Indonesian Engagement Journal Vol 2, No 1 (2021)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) IAIN Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/inej.v2i1.2536

Abstract

Berdasarkan pra survey yang telah dilakukan sebelumnya diketahui bahwa UMKM Kelurahan Kalicari mengalami penurunan omset penjualan sebagai dampak kondisi pandemi Covid 19. Hal ini menjadi alasan pentingnya sebuah startegi diterapkan untuk bertahan dan beradaptasi di era pandemic. Pengabdian ini berfokus pada penyuluhan mengenai strategi bertahan UMKM pada masa pandemi Covid 19. Penyuluhan yang diberikan berupa pemaparan tentang berbagai strategi yang dapat diterapkan dalam mengembangkan usaha ditengah daya beli masyarakat yang menurun. Hasil pengabdian kepada masayarkat ini berupa peningkatan pengetahuan UMKM tentang berbagai bentuk startegi yang dapat diterapkan untuk mempertahankan usahanya di era pandemic. Hasil evaluasi juga menunjukkan mayoritas UMKM berpendapat dapat dengan mudah mengaplikasikan strategi yang telah diajarkan.
PENGARUH PROFITABILITAS, LIKUIDITAS, FIRM GROWTH, KEBIJAKAN DEVIDEN DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN : (Studi Pada Sektor Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) Suratman Suratman; Nanang Ari Utomo
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 1 No. 3 (2021): Agustus : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1500.075 KB) | DOI: 10.55606/cemerlang.v1i3.261

Abstract

The purpose of this study was to determine the effect of profitability, liquidity, company growth, dividend policy and tax avoidance (study on the manufacturing sector listed on the Indonesia Stock Exchange). The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period, totaling 76 companies. The data collection method used in this research is documentation. The source of data in this study is secondary data in the form of financial reports published on the Indonesia Stock Exchange (IDX). The data analysis technique used was multiple linear regression which was preceded by classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test. While hypothesis testing is done by using the coefficient of determination, t test and F test. In this study, the results of the analysis show that profitability has effect on firm value, liquidity has no effect on firm value, firm growth has no effect on firm value, dividend policy has effect on firm value, and tax avoidance has effect on firm value.
PENGARUH KECERDASAN INTELEKTUAL, KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL TERHADAP PEMAHAMAN AKUNTANSI Suratman Suratman; Nanang Ari Utomo
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 1 No. 1 (2021): Februari: Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1250.646 KB)

Abstract

This study aims to determine the effect of intellectual intelligence, emotional intelligence, and spiritual intelligence on accounting understanding. The sampling method is purposive sampling and the sample used is 134 students from the Semarang University in 2018. The data collection technique is by distributing questionnaires. Analysis of the data in this study with linear regression with software smartPLS 3.2.9. The results of this study indicate that Intellectual Intelligence, Emotional Intelligence and Spiritual Intelligence have a simultaneous effect on Accounting Understanding. Partially, Intellectual Intelligence and Emotional Intelligence have no effect on Accounting Understanding, while Spiritual Intelligence has no effect on Accounting Understanding.
PENGARUH EARNING PER SHARE, DEVIDEN PER SHARE DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020 Suratman Suratman; Aldi Wahyu Wibowo
Jurnal Riset Manajemen dan Akuntansi Vol. 2 No. 2 (2022): Agustus : Jurnal Riset Manajemen dan Akuntansi
Publisher : Politeknik Pratama Purwokerto

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

Abstract

This writing was conducted to examine the effect of the variables Earning Per Share (EPS), Dividend Per Share (DPS), and Return On Equity (ROE) on stock prices in mining companies listed on the Indonesian stock exchange for the 2017-2020 period. The data used in this paper were obtained from financial report data published by IDX, which was taken from the website www.idx.co.id. The population in this paper are 47 mining companies listed on the IDX. The sampling technique used was the purposive sampling technique so that there were 10 research samples. The results show that Earning Per Share, Dividend Per Share, and Return On Equity simultaneously affect stock prices in mining companies listed on the IDX for the 2017-2020 period. Partially, the Earning Per Share variable has a significant effect on the stock price of mining companies, while the Dividend Per Share and Return On Equity variables have no significant effect on the stock price of mining companies listed on the IDX for the 2014-2020 period.
SOSIALISASI PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM PADA ANGGOTA KOMUNITAS KETRAMPILAN PEREMPUAN TLOGO KREASI DI KELURAHAN TLOGOSARI KULON KOTA SEMARANG Ratna Wijayanti; Suratman Suratman; Eviatiwi Kusumaningtyas Sugiyanto
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 1 No 1 (2020)
Publisher : Universitas Kristen Satya Wacana Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.535 KB) | DOI: 10.24246/jms.v1i12020p149-159

Abstract

The Tlogo Kreasi Women's Skill Community, Tlogosari Kulon Village, is an SMME that stands based on the hobbies of some housewives in making crafts, and then traditionally sold between friends and local residents, though the community is getting bigger, they do not have the knowledge about proper financial management. This background, the community service team will encouraged their understanding and knowledge about how to prepare financial reports based on SAK EMKM, so they will understand and be able to apply proper financial reporting. The approach used in this case is a participatory training approach, through outreach and workshops. The material for this financial report based on the needs of the community who do not really understand the importance of financial reports as a support to the progress of community development. The results of this service are increased participant understanding and skills in making financial reports based on SAK EMKM.
ANALISIS PENGARUH RETURN ON EQUITY DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM: LITERATURE REVIEW Wiwik Saraswati; Suratman Suratman; Andi Hidayatul Fadlilah; Irdawati Irdawati; Rihfenti Ernayani
JURNAL DARMA AGUNG Vol 31 No 1 (2023): FEBRUARI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i1.3042

Abstract

Saham perusahaan publik merupakan komoditas modal yang memiliki risiko tinggi karena rentan terhadap perubahan domestik dan internasional, seperti pergeseran kondisi politik dan ekonomi. Metode dalam artikel ini adalah metode kualitatif dengan studi literature atau Library Research. Tujuan dari artikel ini adalah menganalisis teori-teori yang ada dengan melihat perbandiangannya pada teori-teori sebeumnya pada literature hasil penelitian. Hasil dari literature review adalah (1) Return On Equity (ROE) berpengaruh positif terhadap Return Saham (2) Net Profit Margin (NPM) berpengaruh positf terhadap Return Saham.
Gerakan Sadar Pajak Melalui Kegiatan Sosialisasi Pengisian SPT Tahunan Wajib Pajak Perseorangan Bagi Guru SMKN 9 Kota Semarang Ratna Wijayanti; Suratman Suratman; Eviatiwi Kusumaningtyas Soegiyanto
Jurnal ABM Mengabdi Vol 10 No 1 (2023): Juni
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v10i1.1204

Abstract

The Community Service Team conducted a survey at State Vocational High School(SMKN) 9 Semarang City which later found problems related to the tax awarenessmovement which is the government's goal to disseminate taxation to all people,especially in the world of education. On Thursday November 17th 2022 The PKMTeam from the Faculty of Economics has carried out community service activitiesusing the approach method through counseling and implementation workshopsregarding socialization and training in filling out and calculating Annual TaxReturns for Individual Taxpayers for teachers and students where this also supportsthe existing curriculum and expertise competence majors at SMKN 9 SemarangCity The output of this PKM activity is in the form of mass media publicationssocialization-movement-sadar-pajak-kepada-guru-smkn-9 semarang), publicationof devotional journals and HKI in the form of videos
Determinant Factors of Company Share Prices in Financial Sector Companies on The IDX Donny Dharmawan; M. Anwar Karnadi; Ratnawita Ratnawita; Suratman Suratman; Loso Judijanto
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 1 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i1.4414

Abstract

Share prices are greatly influenced by supply and demand for shares, the more people who buy shares, the higher the price. On the other hand, share prices can fall if many owners sell their shares. The aim of this study is to evaluate and analyze variables that can influence the share prices listed on the Indonesia Stock Exchange for the 2017-2019 period. These factors include EPS, ROE and DER. In this study, quantitative methods were applied with regression analysis. The research sample consists of 7 companies in the regular financial industry that provide quarterly financial statements from 2017 to 2021. After using the purposive sampling method, Eviews 10 was applied to analyze the data. Classical assumption testing, model feasibility analysis, panel regression analysis, and determination coefficient tests are processes that researchers use to test data. According to the results of the study, stock prices are strongly influenced by EPS and ROA, but stock prices are not influenced by DER. Financial sector companies that have below-average EPS ratio and negative values should realize that increased profits aim to improve investor welfare through dividends and/or capital gains.