Purpose: This study aimed to determine the effect of total asset turnover, debt to equity ratio, return on assets, firm size and cash ratio on dividend payout ratio in companies included in the Kompas-100 Index on the Indonesia Stock Exchange 2013-2018. Research Methodology: Purposive sampling was used to collect data. Based on the criteria established and obtained, samples from ten public companies in the index Kompas-100 representing the total number of up to 100 companies were obtained. The testing of hypotheses was used as the instrument for analysis, processed through SPSS version 20 and Microsoft Excel 2010. Results: This study indicates that FS has a negative and significant influence on the DER, while the TATO, DER, ROA, and CR do not influence the DPR.
Aims: This study aims to empirically test ieffect of Current Ratio (CR), Debt to Equity Ratio (DER), Total Assets Turnover (TATO) and Return on Assets (ROA) on Financial Distress using the Altman Z-Score method. This analysis uses independent variables, there are CR, DER, TATO and ROA with dependent variable is Financial Distress (FD).
Study Design: Design study is quantitative research and using statistical analysis.
Place and duration of Study: The research population and sample used is a public company iin the property and real estate sub sector on the Indonesia Stock Exchange for the 2016-2020 period which was taken through the iwebsite www.idx.co.id
Methodology: iThe sample was conducted using purposive sampling method, amount 38 companies. The statistical method used is imultiple linear regression analysis with it test hypothesis testing.
Result: iThe results of this study indicate that the total asset on turn over ratio and return on asset have a positive, current ratio has a negative effect on financial distress and significant effect and debt equit ratio has no effect on Financial distress (FD).
Contribution: This study contribute for Investors can find out information about the company's financial condition as a consideration in making investment decisions and bankruptcy theory analysis helps companies to be better prepared and more quickly detect potential financial difficulties that they may face. In this way, a solution can be found immediately.
Purpose: Testing the effect of financial performance consisting of CR, DER, ROA, TATO on stock prices with Financial Distress as the mediating variable. Research methodology: The data are secondary data in the form of financial reports. This research method uses Path Analysis, and to analyze the data using the SPSS version 25 program. Sample of 16 companies listed on the BEI in 2014-2018. Results: CR, ROA affect FD while DER, TATO do not affect FD. Only TATO has a direct effect on stock prices. FD with the Altman Z score method only indicates the DER. Limitations: The historical data used is limited, 5-year time series and the variables: six variables and Altman Z Score method. Contribution: Non-bank SOEs pay attention to CR, DER and ROA that have not influenced share prices and maintain the performance of TATO. SOE must conduct FD analysis, which is an early warning system, solutions can be found immediately if predicted will experience financial difficulties in the future. Keywords: Financial performance, Financial distress, Stock price
This study aims to find out the influence of fulmer variables, namely retained earning / total assets, sales / total assets, earning before tax / equity, cash flow / total debt, total debt / total asset, current liabilities / total asset, log tangible asset, working capital / total debt, and log EBIT / interest on stock prices.
Research methodology:The data in this study were secondary data in the form of financial statements of SOE companies. The calculation used Microsoft Excel 2010. The program used to analyze data was the Econometric Views 9 (EViews 9) program. Statistical testing was performed at a 95% confidence level and 5% significance level. From the 20 BUMN companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017, 12 companies were sampled.
This community service activity was carried out in Majau Village, Pandeglang Regency, Banten Province. The participants in this activity are Micro, Small and Medium Enterprises (MSMEs) who are domiciled in Majau Village, Pandeglang Regency. Majau Village, Pandeglang Regency has community potential and resources that support entrepreneurship. This condition is evidenced by the increasing number of business actors in the village. In line with the increase in the number of business actors, they faced several problems, namely the low level of knowledge and understanding in recording production costs, calculating and determining the total cost of production, and accuracy in determining and calculating selling prices. The purpose of this community service activity is to provide knowledge and understanding through counseling and socialization related to the problems faced by them, namely the MSMEs business actors in Majau Village. The method used in community service activities is the lecture method which is then followed by discussion, question and answer and case simulations. The evaluation that was carried out before the end of the activity showed that most of the participants really understood the counseling or socialization material delivered. The evaluation results also illustrated that all participants who attended the activity felt that they had benefited and were satisfied with the implementation of this activity.
Keywords: MSMEs, Cost Of Production, Selling Price
Abstrak
Program Pengabdian Kepada Masyarakat yang laksanakan Posbindu Dahlia dikelola oleh ibu ibu warga RW 1 Kelurahan Petukangan Selatan Jakarta Selatan, bertujuan untuk peningkatan keterampilan tata kelola keuangan keluarga. Hal ini dilakukan mengingat dari hasil survai awal menunjukkan bahwa tingkat pengetahuan tentang tata kelola keuangan keluarga yang dimiliki para ibu pengelola Posbindu masih rendah. Termasuk di dalamnya tentang perencanaan, penentuan prioritas pengeluaran keuangan dan pencatatan keuangan keluarga. Metode pelatihan dilakukan dengan cara pemaparan materi dan simulasi pengisian buku kerja tentang pembuatan perencanaan keuangan keluarga, penentuan prioritas pengeluaran rumah tangga. Pelatihan ini dipandu oleh para dosen dari Fakultas Ekonomi Dan Bisnis Universitas Budi Luhur.
Hasil dari program pengabdian ini, para ibu pengelola Posbindu Dahlia sangat antusias, terbukti dari munculnya beragam pertanyaan. Mereka menjadi lebih paham tentang membuat perencanaan, alokasi penghasilan berdasarkan prioritas kebutuhan bukan keinginan, sehingga masih ada peluang untuk menabung demi kepentingan masa depan.
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