AbstrakPenelitian ini bertujuan untuk menganalisis kontribusi pengaruh dari arus kas dari aktivitas operasi, aktivitas investasi, dan arus kas pendanaan pada harga saham PT. Indocement Tunggal Prakarsa Tbk. Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif dan asosiatif dengan pemilihan sampel berdasarkan metode ex post facto. Data yang digunakan dalam penelitian ini yaitu dengan menggunakan data sekunder. Metode analisis data yang digunakan dalam penelitian ini adalah uji asumsi klasik, analisis regresi linear berganda, dan uji asusmsi klasik. Berdasarkan hasil bahwa secara parsial menunjukkan bahwa terdapat pengaruh arus kas aktivitas operasi terhadap harga saham, demikian juga arus kas investasi terhadap harga saham menunjukan pengaruh positif dan signifikan, dan arus kas aktivitas pendanaan terhadap harga saham ditemukan bahwa arus kas pendanaan terhadap harga saham menunjukan pengaruh negatif. Hasil penelitian menunjukkan bahwa secara simultan antara arus kas aktivitas operasi, aktivitas investasi dan aktivitas pendanaan memberikan kontribusi pengaruh terhadap harga saham.. AbstractThis study aims to analyze the contribution of the influence of cash flows from operating activities, investing activities, and financing cash flows on stock prices of PT. Indocement Tunggal Prakarsa Tbk. The analytical method used in this research is descriptive and associative analysis with sample selection based on ex post facto methods. The data used in this study is by using secondary data. The data analysis method used in this research is the classical assumption test, multiple linear regression analysis, and the classical assumption test. Based on the results that partially shows that there is an effect of cash flow from operating activities on stock prices, likewise, investment cash flow on stock prices shows a positive and significant effect, and cash flow from financing activities on stock prices, it is found that funding cash flow on stock prices shows a negative effect. The results showed that simultaneously the cash flow of operating activities, investing activities and financing activities contributed to the effect of stock prices.

The purpose of implementing this community service is to provide digital media training to increase the adaptability of online-based marketing by using social media applications and marketplaces that are still organic, adequate digital literacy, courage and ability for business actors to carry out digital transformation are prerequisites. important to support this goal. The implementation of the training is carried out through several stages. Through the PKM activities that have been carried out, positive information and feedback is obtained that DMT-CE is considered to be able to provide useful output that is able to motivate and encourage PKM partners, namely the Soup culinary business Mr. Asep Amih Sukabumi to be able to improve online-based adaptive marketing capabilities through the use of social media applications and marketplaces in the post-Covid-19 digital era. WhatsApp, Facebook marketplace, and IG for business are the digital platforms that are most consistently used in current digital marketing practices as a form of adoption and practice of transforming innovative and adaptive business models and processes within the digital ecosystem to rise and rise. classy, ​​has better competitiveness, and can maintain its existence by increasing profitable sales on an ongoing basis.

The success of an enterprise depends on many managerial decisions that are based on accounting information, in particular management accounting (MA). There are several factors that influence the application of MA in individual and group business, entrepreneurship and MSMEs. This study examines and analyzes the factors that influence the application of MA to MSMEs with HR's Skills, business characteristics, business environment and business strategy. The research sample was 34 MSMEs actors, using purposive sampling techniques. Research findings prove that human resource skills, business characteristics, business environment, and business strategy have a significant positive effect on the application of MA both individually and simultaneously. Management accounting seems to continue to be a scientific tool for managers to carry out operations, control and decision-making in a satisfactory way. The effectiveness of implementing MA is increasingly important to improve operating efficiency and management performance.