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All Journal Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Helly Aroza Siregar
IBT Pelita Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Price Earning Ratio (PER) , Earning Per Share (EPS), Current Ratio (CR) , Debt To Equity Ratio (DER) , dan Ukuran Perusahaan Terhadap Harga Saham pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia (BEI) Febdwi Suryani; Tomi Sanjaya; Helly Aroza Siregar
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 8 No 1 (2023): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v8i1.2881

Abstract

The purpose of this study was to determine the effect of Price Earning Ratio, Earning Per Share, Current Ratio, Debt To Equity Ratio, and Firm Size on the stock prices of Pharmaceutical Companies on the Bursa Efek Indonesia for the 2016 – 2021 period. The research sample was determined using the purposive sampling method so that the total sample was 9 companies. The analytical method of this research uses descriptive analysis and several types of evaluation using SPSS software. From this research, it can be concluded that only Current Ratio and Debt To Equity Ratio has a significant effect on stock prices. Meanwhile Price Earning Ratio, Earning Per Share, and Firm Size do not have a significant effect on stock prices Tujuan penelitian ini adalah untuk mengetahui pengaruh PER, EPS, CR, DER, dan Ukuran Perusahaan terhadap Harga Saham pada perusahaan manufaktur sub sektor yang terdaftar di Bursa Efek Indoneisa periode 2016 – 2021. Sampel penelitian ditentukan dengan menggunakan metode purposive sampling sehingga jumlah sampel sebanyak 9 perusahaan. Metode analisis penelitian ini menggunakan analisis deskriptif serta beberapa jenis evaluasi dengan menggunakan bantuan software SPSS. Dari penelitian ini diperoleh kesimpulan bahwa hanya CR dan DER yang memiliki pengaruh signifikan terhadap Harga Saham. Sedangkan PER, EPS, dan Ukuran Perusahaan tidak memiliki pengaruh yang signifikan terhadap Harga Saham.
Sosialisasi dan Simulasi Akuntansi Mudharabah pada PT. Amanah Baitullah Tur Pekanbaru Helly Aroza Siregar; Dominicus Josephus Swanto; Hidayat Syahputra; Ria Darmasari; Ienne Yoseria Putri
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 1 (2021): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v1i1.1715

Abstract

The use of mudharabah accounting has been regulated in PSAK 105 concerning Mudharabah Accounting. But until now, only financial institutions that use this sharia accounting system. Meanwhile, financial management and company administration can also apply mudharabah accounting so that the company's financial management can be carried out in accordance with Islamic law in an effort to seek blessings. Based on this background, mudharabah accounting socialization was carried out at PT. Amanah Baitullah Tour Pekanbaru which aims to introduce mudharabah accounting to the fund owner (shahibul maal) and the fund manager (mudharib). While the simulation of the use of mudharabah accounting is carried out to provide knowledge to fund managers and administrative and financial staff to be able to know and be able to calculate business profit sharing and be able to make financial reports based on mudharabah principles. The method used is in the form of lectures and simulations. The socialization activity was successfully carried out in front of seven fund owners, one director and two administrative and financial staff. The socialization provided is related to theories regarding mudharabah accounting based on expert opinion and in accordance with PSAK 105 concerning Mudharabah Accounting. While the simulation is given in the form of profit sharing calculations and transaction journal based on mudharabah accounting.
Pembuatan Laporan Keuangan Berbasis SAK EMKM Pada Usaha Selai Nenas PKK Mandiri Kelurahan Tangkerang Barat, Kota Pekanbaru Helly Aroza Siregar; Febdwi Suryani; Suharti Suharti
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v3i1.2883

Abstract

The purpose of implementing this community service is to produce a financial report in accordance with SAK EMKM. The service is carried out at the Usaha Selai Nenas PKK Mandiri Kelurahan Tangkerang Barat, where this business is a micro-scale business run by PKK’s women who want to improve the financial welfare for their families. The methods of implementing community services are observation, interviews, education and implementation. The results obtained are the availability of financial reports in accordance with SAK EMKM, namely Statements of Financial Position, Profit and Loss Reports and Notes to Financial Statements.
Co-Authors Dominicus Josephus Swanto Febdwi Suryani Hidayat Syahputra Ienne Yoseria Putri Ria Darmasari Suharti Tomi Sanjaya