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All Journal Dedikasi: Jurnal Pengabdian Kepada Masyarakat Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
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Universitas Muslim Nusantara Al Washliyah
Religion Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Sederhana pada UMKM Kuliner di Kelurahan Indrasakti Kabupaten Batu Bara Rukmini; Nur Hazizah Umar; Putri Afriana Yulia Ningsih; Della Hartanti; Trismawati; Helma Aprilisa
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 3 (2025)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v5i3.4542

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan penggerak penting perekonomian dan sumber lapangan kerja. Namun, banyak pemilik UMKM masih menghadapi tantangan dalam pengelolaan keuangan, terutama karena rendahnya literasi keuangan. Masalah ini juga ditemukan di kalangan pengusaha kuliner di Desa Indrasakti, Kecamatan Air Putih, Kabupaten Batu Bara. Sebagian besar dari mereka tidak melakukan pencatatan keuangan dengan baik, sehingga sulit untuk mengetahui apakah usaha mereka menguntungkan, untuk mengendalikan pengeluaran, atau untuk mengajukan dukungan dana. Untuk menanggapi masalah ini, Program Kuliah Kerja Nyata (KKN) dilakukan dengan fokus pada pelatihan dan pendampingan keuangan sederhana. Program ini menggunakan metode partisipatif melalui beberapa tahapan: observasi, sosialisasi, pelatihan praktik, pendampingan satu lawan satu, dan evaluasi. Hasil penelitian menunjukkan bahwa peserta meningkatkan kemampuan mereka untuk mencatat arus kas, menyiapkan laporan laba rugi sederhana, dan memisahkan keuangan pribadi dari bisnis. Secara keseluruhan, program ini berhasil meningkatkan kesadaran dan keterampilan keuangan, mendukung kemandirian usaha, dan memperkuat kontribusi pendidikan tinggi terhadap pemberdayaan masyarakat.
THE IMPACT OF LIQUIDITY RATIO, SOLVENCY, AND PROFITABILITY ON THE FINANCIAL PERFORMANCE OF PT. PANJI ANUGERAH SENTOSA MEDAN DURING 2022-2024 Muhammad Dimas Alfahri; Toni Hidayat; Rukmini; Muhammad Dani Habra
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 3 No. 4 (2025): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i1.256

Abstract

This study aims to analyze the influence of liquidity, solvability, and profitability on the financial performance of PT. Panji Anugerah Sentosa Medan during the 2022–2024 period. The research employed a quantitative approach using secondary data in the form of financial statements, with a total sampling technique. The analytical methods used include classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression, F-test (simultaneous), t-test (partial), and the coefficient of determination (R²). The normality test results indicated that the residuals were normally distributed (Asymp. Sig. = 0.200 > 0.05), the multicollinearity test showed no correlation among the independent variables (VIF < 10), and the heteroscedasticity test confirmed that the model was free from heteroscedasticity issues (Sig. > 0.05). The F-test yielded an F value of 13.203 > F table 2.891 with a significance level of p = 0.000, indicating that liquidity, solvability, and profitability simultaneously have a significant effect on financial performance. Partially, the t-test results showed that liquidity had a significant negative effect on financial performance (|-2.625| > 2.3452 and Sig. = 0.013 < 0.05), profitability had a significant positive effect (3.396 > 2.3452 and Sig. = 0.002 < 0.05), while solvability had no significant effect (0.035 < 2.3452 and Sig. = 0.972 > 0.05). The adjusted coefficient of determination (Adjusted R²) was 0.511, indicating that 51.1% of the variation in financial performance is explained by the three independent variables.
Co-Authors Della Hartanti Habra, Mhd Dani Helma Aprilisa Muhammad Dimas Alfahri Nur Hazizah Umar Putri Afriana Yulia Ningsih Toni Hidayat Trismawati