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Strategy Sustainable Innovation in the Development of Oyster Mushroom Cultivation to Enhance the Financial Resilience and Competitiveness of MSMEs Yundari Monica Putri; Nevi Fitriani; Ahmad Soleh; Karona Cahya Susena
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v3i1.1160

Abstract

This study compares sustainable innovation strategies, financial resilience, and competitiveness of two oyster mushroom farming businesses in Bengkulu, namely Dua Bersaudara and Meranti 4. A qualitative method with a comparative study approach was conducted through interviews and field observations. Results show Dua Bersaudara excels in modern production technology, while Meranti 4 is stronger in product diversification and digital marketing. Both businesses have structured financial management supporting financial resilience. The combination of technical innovation and digital marketing strengthens the competitiveness of oyster mushroom SMEs in Bengkulu.
An Analysis of the Effectiveness of Inventory Management in Improving Operational Efficiency Vettyca Diana Saputri; Nevi Fitriani
Journal of Applied Financial Management Vol. 2 No. 1 (2026): Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jafm.v2i1.1713

Abstract

Working capital management is a crucial aspect of corporate financial management because it directly influences a company's liquidity, operational efficiency, and profitability. Effective management of current assets and current liabilities enables firms to maintain smooth business operations while maximizing financial performance. This study aims to analyze the role of working capital management in improving corporate profitability by examining the relationship between working capital efficiency and financial performance. The study adopts a quantitative research approach using secondary data collected from the published annual financial statements of selected companies over the observation period. The data are analyzed using descriptive statistics and multiple regression analysis to evaluate the effect of working capital management on corporate profitability. The findings indicate that efficient working capital management contributes positively to corporate profitability by improving cash flow, optimizing inventory levels, accelerating accounts receivable collection, and effectively managing accounts payable. In addition, an efficient cash conversion cycle is associated with higher profitability because it enables companies to recover invested funds more quickly and reduce reliance on external financing. The study concludes that effective working capital management is an essential strategy for enhancing operational efficiency, maintaining financial stability, and improving long-term corporate profitability. The findings provide practical implications for corporate managers, investors, and policymakers in developing financial management strategies that support sustainable business growth and value creation.
The Role of Financial Statements Customers in Credit Granting Decisions Small Business Capital PT. Bank Bengkulu Panorama Market Sub-branch (Indonesian) Nevi Fitriani
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 1 (2026): Januari
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i1.9626

Abstract

In providing credit, several relevant information is needed and has a very large role for banks in their efforts to distribute and secure credit, namely in the form of financial reports of debtor companies. With these financial reports, the bank will know the progress and decline of the company in one period, namely by conducting an analysis of balance sheet items and profit and loss statements. The formulation of the problem in this study is how the role of customer financial reports in the decision to provide small business capital credit at PT. Bank Bengkulu Pasar Panorama Branch and the aim is to determine the role of customer financial reports in the decision to provide working capital credit at PT. Bank Bengkulu Pasar Panorama Branch. This type of research uses quantitative methods or quantitative descriptive studies. Data were collected through observation and documentation and analyzed with financial ratios of solvency, liquidity and profitability for a 3-year period from 2009 - 2011, namely for the Sinar Jaya store and the Nissa store. The results of the study concluded that financial reports play a very important role in the decision to provide small business capital credit at PT. Bank Bengkulu Pasar Panorama Branch, because from the financial reports it can be seen that the prospective debtor company has a fairly good financial ratio. The financial ratios used by PT Bank Bengkulu to assess prospective borrowers are the debt-to-total-assets ratio, DER, cash ratio, gross profit margin, and net profit margin. These include ROA and ROE, but these ratios were not examined. Based on the ratios analyzed by the researcher, Toko Nisa and Sinar Jaya are eligible for working capital loans because these five ratios meet or exceed the standards set by PT Bank Bengkulu.
Pendampingan Manajemen Keuangan UMKM dalam Penyusunan Pembukuan Usaha Sederhana Karona Cahya Susena; Nenden Restu Hidayah; Heskyel Pranata Tarigan; Nevi Fitriani
Jurnal Dehasen Mengabdi Vol 4 No 2 (2025): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v4i2.11310

Abstract

Financial management is an essential aspect of the sustainability of micro, small, and medium enterprises. However, several MSME actors in Bengkulu City still face difficulties in recording transactions, separating personal and business finances, and preparing simple financial reports. This community service activity aims to improve MSME actors’ ability to prepare simple business bookkeeping through financial management assistance. The implementation method included partner needs identification, pre-test, financial recording training, cash book preparation practice, mentoring, post-test, and evaluation. The activity involved 25 MSME actors in Bengkulu City. The results showed an increase in participants’ average understanding from 46 in the pre-test to 78 in the post-test, or an improvement of 69.6%. In addition, participants began to record daily transactions, separate personal and business finances, and prepare simple cash reports. This activity indicates that practice-based mentoring can improve MSME financial management skills and support more structured business decision-making