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Kinerja Keuangan, Economic Value Added dan Return Saham Dampak Covid-19 Nurna Aziza; Riska Monalisa
JURNAL AKUNTANSI DAN KEUANGAN DAERAH Vol 17 No 1 (2022): Mei
Publisher : Jurnal Akuntansi dan Keuangan Daerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.237 KB) | DOI: 10.52062/jaked.v17i1.2325

Abstract

This study aims to see financial performance through financial statements proxied by financial ratios and Economic Value Added to stock returns due to the impact of Covid-19. This research is expected to prevent investors from making mistakes in investing. The population of this study is non-financial companies listed on the Indonesia Stock Exchange for the 2017-2020 periodThe data collection method used purposive sampling technique, as many as 54 samples with 216 observations that met the research sample criteria. The data were analyzed by using a regression approach.The results showed that the liquidity ratio, profitability ratio, and activity ratio did not affect stock returns, while the solvency ratio and Economic Value Added significantly affected stock returns.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP COST OF DEBT DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Usi Uswatun Hasanah; Nurna Aziza; Siti Aisyah
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.661 KB) | DOI: 10.33369/fairness.v11i1.18439

Abstract

This study aims to examine the effects of corporate social responsibility on the cost of debt with profitability as an intervening variable. Corporate Social Responsibility (CSR) in this study is measured by the Corporate Social Disclosure Index (CSDI) with GRI standards as a reference, cost of debt is measured by interest expense for the current year divided by average debt and profitability is measured by ROE. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with purposive sampling technique. The sample used in this study were 74 manufacturing companies with a total of 222 observations.         This research is classified in quantitative research.The statistical analysis tool used to test the hypothesis in this study is Smart PLS 3.0. The results of this study indicate that CSR has a negative effect on cost of debt and profitability has been shown to be able to mediate the effect of CSR on cost of debt.
PELATIHAN MANAJEMEN KEUANGAN KELUARGA DALAM RANGKA MENINGKATKAN RESILIENSI DAN KOMPETENSI KELUARGA NELAYAN DI KELURAHAN MALABERO KOTA BENGKULU Nurna Aziza; Husaini Husaini; Abdullah Abdullah; Rachmi Juwita; Tiarasi Berliana; Uswatun Isnaini
Jurnal Pengabdian Masyarakat Bumi Raflesia Vol. 6 No. 1 (2023): April : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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

Abstract

Pelatihan Strategi Peningkatan Kinerja BUMDes Desa Sri Kuncoro  Kabupaten Bengkulu Tengah merupakan suatu kegiatan yang dapat meningkatkan pemahaman pengelola BUMDes BUMDes Makmur Sejahtera belum menjadi salah satu BUMDes yang mampu memberikan kontribusi kepada PADes. Dari perspektif manajemen organisasi, ditemukan masalah kelemahan aspek manajerial dan administrasi pengelolaan. Kegiatan pelatihan menyusun rencana strategi untuk mendorong peningkatan kinerja BUMDes di Desa Sri Kuncoro Kecamatan Pondok Kelapa Kabupaten Bengkulu Tengah. Untuk melengkapi penyusunan renstra tersebut, diperlukan penyusunan analisis SWOT sebagai dasar pertimbangan menentukan strategi yang tepat dalam pengembangan usaha BUMDes. Oleh karena itu pada pelatihan ini, diberikan materi penyusunan analisis SWOT untuk BUMDes.Kegiatan pengabdian ini dilakukan melalui metode ceramah, demontrasi, diskusi (tanya jawab), pelatihan Menyusun analisis SWOT untuk menrancang Renstra BUMDes Makmur Sejahtera oleh respon. Dari hasil pengamatan dan evaluasi menunjukkan bahwa kegiatan ini sangat bermanfaat. Pengelola BUMDes menyadari selama ini belum melakukan analisis SWOT dan belum Menyusun Renstra. Melalui kegiatan ini, pengelola melatih melakukan analisis SWOT (kekuatan, Peluang, Kelemahan, dan tantangan). Kata Kunci: Analisis SWOT, BUMDes,dan Rencana Strategi