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SOSIALISASI DALAM RANGKA MENUMBUHKAN KEWIRAUSAHAAN DIGITAL PADA SISWA DI SMA ISLAHIL ATHFAL KECAMATAN RUMAK KABUPATEN LOMBOK BARAT Rini Yuliandari; Saepul Pahmi; Mia Kurniati
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 2 (2025): Devote : Jurnal Pengabdian Masyarakat Global, Juni 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i2.3957

Abstract

The aim of service is to grow and develop an entrepreneurial spirit and provide understanding in carrying out entrepreneurship by conducting entrepreneurial outreach. This Community Service target is students who are in the third grade, and they will soon graduate from school. Namely at Islahil Athfal High School and the service team involved in this activity were 5 lecturers and 5 students. The method used in this community service activity is the lecture method which is supported by effective presentation techniques. Apart from that, the socialization activity for each material will be followed by a question-and-answer session and discussion which can take the form of a Focus Group Discussion (FGD), and also involve interactive educational games or games. In this socialization, the output target to be achieved is for partners to have understanding and knowledge about entrepreneurship and how to use digital technology in entrepreneurship. This is due to the fact that Generation Z at Islahil Athfal High School, most of whom are technologically literate, but their use is still limited to entertainment, online games and social media. In fact, if they can make maximum use of this technology, it can become a source of income. The results of this service activity show that participants gained understanding knowledge about digital marketing. This is proven by the high enthusiasm of the participants in taking part in this Community Service, which is reflected in the questions asked by the participants and their understanding of the actions that need to be taken after this counseling.
Analisis Pengaruh Struktur Modal, Likuiditas, Dan Efisiensi Operasional Terhadap Kinerja Keuangan Mia Kurniati; Tutik Sukmalasari Putri
Akuntansi dan Manajemen Vol. 21 No. 1 (2026): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v20i2.367

Abstract

The post-pandemic era (2020–2025) has brought significant changes to Indonesia’s manufacturing industry sector, including rising raw material costs and declining consumer purchasing power, which have caused disruptions in global supply chains. This study aims to analyze the influence of capital structure, liquidity, and operational efficiency on financial performance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the post-pandemic period (2020–2025). Capital structure is measured using the Debt to Equity Ratio (DER), liquidity using the Current Ratio (CR), operational efficiency using Total Asset Turnover (TATO), and financial performance using Return on Assets (ROA). The research method employed is quantitative with a multiple linear regression approach. Secondary data were obtained from the annual financial statements of manufacturing companies during the observation period, with a total of 51 companies included in the study. The results show that capital structure, liquidity, and operational efficiency have a significant positive effect on financial performance. These findings indicate that prudent debt management, healthy liquidity levels, and efficient asset utilization are important factors in improving the profitability of manufacturing companies in Indonesia.