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All Journal Jurnal Pajak dan Bisnis (Journal of Tax and Business) Pasundan Community Service Development
Jarkoni Jarkoni
STIE Bisnis Internasional Indonesia, Bekasi, Jawa Barat, Indonesia
Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Likuiditas (CR) dan Aktivitas (FAT) Terhadap Profitabilitas (NPM) pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2019 Jarkoni Jarkoni; Mar’atus Solihah
Jurnal Pajak dan Bisnis Vol 4 No 1 (2023): Jurnal Pajak dan Bisnis (Journal of Tax and Business)
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v4i1.71

Abstract

Penelitian ini bertujuan untuk menguji pengaruh likuiditas, aktivitas terhadap profitabilitas pada perusahaan food and beverage yang terdaftar di bursa efek indonesia periode 2012-2019. Data yang digunakan dalam penelitian ini diperoleh dari data laporan keuangan yang dipublikasikan oleh idx, yang diambil dari situs www.idx.co.id, populasi dalam penelitian ini adalah 24 perusahaan food and beverage yang terdaftar di bei periode 2012-2019. Teknik pengambilan sampel digunakan teknik purposive sampling sehingga terdapat 13 sampel penelitian. Teknik analisis yang digunakan dalam penelitian ini adalah regresi liniear berganda, sedangkan uji asumsi klasik yang digunakan adalah uji normalitas, uji multikolonieritas, uji autokorelasi, dan uji heteroskedastisitas. Hasil penelitian menunjukkan bahwa likuiditas, aktivitas secara simultan berpengaruh terhadap profitabilitas pada perusahaan food and beverage yang terdaftar di bei periode 2012-2019. Secara parsial, likuiditas berpengaruh secara signifikan terhadap profitabilitas pada perusahaan food and beverage, sedangkan secara parsial aktivitas berpengaruh signifikan terhadap profitabilitas pada perusahaan food and beverage yang terdaftar di bei periode 2012-2019.
Assistance in Financial Reporting for Micro, Small, and Medium Enterprises (MSMEs): A Case Study of Frozen Food Segara Biru in South Tambun District Yusril Yusril; Jarkoni Jarkoni; Yustiar Cindy Audina
Pasundan Community Service Development Vol. 1 No. 1 (2023): Pasundan Community Service Development
Publisher : Doctoral Program of Social Science, Pasundan University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/pascomsidev.v1i1.54

Abstract

Micro, small, and medium enterprises (MSMEs) play a crucial role in the local economy, including in the South Tambun District. However, MSMEs often face challenges in accurate and effective financial reporting. The lack of understanding of important aspects of financial reporting can hinder the growth and sustainability of their businesses. This activity aims to provide assistance and development in financial reporting to Frozen Food Segara Biru, an MSME located in the South Tambun District. In this assistance program, we collaborate with the business owners and their financial staff to enhance their understanding and skills in transaction recording, financial statement preparation, financial performance analysis, and sound financial management strategies. The methodology used is a collaborative approach, where we involve the business owners and financial staff in every step of the assistance process. We provide training and guidance on the concepts and practices of good financial reporting, as well as practical guidance on the use of accounting software or cloud-based applications to facilitate financial recording and reporting. It is expected that the results of this assistance will enhance the understanding and financial reporting skills of Frozen Food Segara Biru, which, in turn, will assist them in making better business decisions, improving operational efficiency, and accessing better financial resources such as loans or investments. Through this research, we hope to provide new insights into the importance of assistance and development in financial reporting for MSMEs, as well as offer practical recommendations for further development in this area. By supporting MSMEs in improving their financial reporting practices, we contribute to their overall growth and contribute to the local economy's development.
Co-Authors Mar’atus Solihah Yusril Yusril Yustiar Cindy Audina