ABSTRAKEarning Per Share merupakan salah satu indikator yang cukup penting untuk diperhatikan dalam mengambil keputusan sebelum berinvestasi bagi para calon investor untuk menghindari risiko kerugian. Dalam memprediksi Earning Per Share, diperlukan rasio keuangan untuk mengetahui apakah informasi keuangan yang dihasilkan bermanfaat bagi perkembangan Earning Per Share. Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset (ROA) dan Current Ratio (CR) terhadap Earning Per Share (EPS). Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Penelitian ini dilakukan dengan menggunakan data sekunder yang bersumber dari data laporan keuangan laba rugi dan neraca. Analisis statistik yang digunakan dalam penelitian ini adalah asumsi klasik, korelasi, regresi berganda, dan koefisien determinasi serta pengujian hipotesis yang digunakan adalah analisis statistik uji t dan uji F. Hasil penelitian ini menunjukkan bahwa secara parsial Return On Asset (ROA) dan Current Ratio (CR) berpengaruh signifikan terhadap Earning Per Share (EPS). Hasil lainnya menunjukkan bahwa secara simultan atau bersama-sama Return On Asset (ROA) dan Current Ratio (CR) juga berpengaruh signifikan terhadap Earning Per Share (EPS). Kata Kunci: ROA, CR, dan EPS
Pada PKM ini dengan mengambil objek penelitian yaitu Kepala Sekolah,Bendahara, Administrasi SMP Kota Tangerang Selatan Gugus 03. Masalahyang diambil berasal dari kurang pengetahuan dan pahamnya kepalasekolah, bendahara terkait fungsi manajerialnya khususnya terkait auditinternal. Program penyuluhan yang akan diberikan oleh narasumber yangahli di bidang Audit diharapkan mampu memberikan pengetahuan auditkepada para pengawas. Program PKM ini diharapkan menjadi kesempatanbagi para pengawas berdiskusi dengan narasumber terkait fungsi manajerialkhususnya audit internal di SMP. Pengawas merupakan pembina kepalasekolah dalam pengelolaan sekolah, meningkatkan kinerja guru dan tenagakependidikan dalam melaksanakan tugas pokoknya. Memahami konseppengembangan program, mendayagunakan teknologi dalam meningkatkanmutu pendidikan. Salah satu kompetensi yang krusial adalah fungsimanajerial dimana pengawas sekolah harus tahu akan apa yang menjadifungsi dan tanggung jawabnya. Pengawas sekolah memiliki tugas untukmemeriksa laporan keuangan yang merupakan wujud fungsi manajerialnya.Pada pelaksanaannya peran pengawas seperti halnya peran auditor yangmeliputi penganalisaan, konsultasi, menilai anggota-anggota organisasi atasefektivitas dalam amanat mereka, menginformasikan tindakan-tindakanyang telah direview, dan memberi rekomendasi. Ruang lingkup auditinternal meliputi pemeriksaan dan evaluasi kecukupan dan keefektifansistem pengendalian internal yang dimiliki organisasi dan kualitaspelaksanaan tanggung jawab yang diberikan.Kata Kunci: Pelatihan audit internal, pengawas sekolah, Dana BOS
The financial performance of a company is one indication, whether the company has been running and developing in accordance with the demands and rules of good management. Every company was founded with the hope of staying there forever without thinking about bankruptcy (Going concern), so that in order to survive the company must increase the value of assets by fostering sustainable profits. Good financial performance can be seen from the financial ratios as well as periodic company evaluations. This study aims to analyze the financial performance of pharmaceutical companies in Indonesia in order to determine how far the company's performance and sustainability is developing and where the company's position is compared to other similar companies (Industry Average Standards). One of them is PT. Kimia Farma, Tbk for the past three years. Also to find out the comparison between ratios and financial performance of PT. Kimia Farma, Tbk with ratios from 2016 to 2018. Ratios analyzed cover core financial ratios namely liquidity ratios, solvency ratios, activity ratios and profitability ratios. Industry average ratios were also compiled with the same reference during the periods of 2016, 2017 and 2018. Analysis of the first financial ratios and performance with the horizontal method of comparing the movements of ratios that have been calculated with the previous year. While the second with a vertical method that compares the ratio of PT. Kimia Farma, Tbk with similar company ratios (industry average. Industry Average Ratios are prepared based on the ratios of four similar companies, namely PT Kimia Farma, PT. Kalbe Farma, PT. DaryaVaria, and PT. Indofarma. The concept of financial performance analysis by evaluating past performance and then predicting future performance Analysis Stages include: (1) Time series analysis, which is calculating financial ratios and comparing from year to year for the company (2) Common Size Analysis, namely the presentation of the balance sheet reporting percentage (Common Size Balance Sheat), income statement or loss presentation (Common Size Income Steatment) and cash flow statement (Common Siza Cash Flow).(3) Cross Sectional Analysis that is by comparing the company's financial ratios with the average ratio industry (Similar Companies) (4) Calculation and preparation of the average ratio of the pharmaceutical industry. The results of the analysis will be able to know the trend of improving the performance of the company under study both in terms of the development of financial ratios and the development of asset values and balance sheet and profit-loss structure and cash flow proportions and the company's position compared to other similar companies. Time Series Analysis will show the results of the calculation of the ratio a few years ago with a graph besides being able to compare time flats, it can also be seen in future trends. Common size analysis will show asset quality, structural capital and income proportion, so that it can be seen an increase and decrease in company performance. ...
Tujuan. Penelitian ini bertujuan untuk mengetahui pengaruh Return On Equity (ROE) dan Net Profit Margin (NPM) terhadap Harga Saham pada PT. Ace Hardware Indonesia Tbk periode tahun 2011-2020 baik secara parsial maupun simultan. Metode. Penelitian yang digunakan adalah Jenis penelitian deskriptif kuantitatif. Analisa data yang digunakan antara lain menggunakan teknik uji asumsi klasik yang meliputi uji Normalitas, uji Multikolinearitas, uji Heterokedastisitas, dan uji Autokorelasi. Selain itu juga dilakukan teknil Analisis Regresi Linier Berganda, uji Hipotesis (uji t), uji simultan (uji F), dan uji Koefisien Determinasi dengan variabel X1 Return on Equity (ROE).Hasil. Penelitian ini menunjukkan nilai ROE tidak berpengaruh signifikan terhadap Harga Saham secara parsial dengan nilai thitung -0,614 < ttabel 2,36462 dengan nilai signifikansi sebesar 0,559 > 0,05. Dan NPM berpengaruh positif terhadap Harga Saham secara parsial dengan nilai thitung 3,041 > ttabel 2,36462 dengan nilai signifikansi sebesar 0,019 < 0,05. ROE dan NPM terhadap Harga Saham diketahui nilai Fhitung lebih besar dari Ftabel yaitu 5,498 > 4,74 dengan nilai signifikansi sebesar 0,037 < 0,05. Maka dapat disimpulkan bahwa variabel ROE dan NPM terbukti memiliki pengaruh positif dan signifikan secara simultan terhadap Harga Saham.Implikasi. Bagi investor maupun calon investor hasil penelitian diharapkan bermanfaat sebagai masukan dalam pengambilan keputusan untuk menilai suatu perusahaan.
The best of humans is beneficial to others. Trying to contribute to their abilities, both in the field of knowledge, energy, or material. This information is attached to an educator. As knowledgeable people, educators are required to educate and advance community life. Therefore, service activities are carried out, as evidence of the contribution of educators. Realistically, this activity is carried out using qualitative techniques. The service is carried out by direct interaction through discussion and practice. Participants in the activity were residents of the Reni Jaya housing complex, especially teenagers. Based on the results of the activity, a conclusion can be drawn, in general the participants are interested in entrepreneurship, but limited knowledge, experience, and costs become obstacles.
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