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Pengelompokan Performansi Rasio Keuangan Perusahaan Terafiliasi dengan Israel Pasca 07 Oktober 2023 menggunakan AHC Clustering Mahardika Lutvia Maharaja; Tora Fahrudin; Rochmawati Rochmawati
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2749

Abstract

The economy and financial performance of companies can be affected by geopolitical conflicts, especially companies that have ties with countries involved in the conflict. The purpose of this research is to cluster the financial ratios of companies affiliated with Israel after October 7, 2023, using the AHC (Agglomerative Hierarchical Clustering) method. The analysis was conducted based on key financial ratios, namely ROA (Return on Assets), ROE (Return on Equity), DER (Debt to Equity Ratio), Net Profit Margin (NPM), and CR (Current Ratio). The clustering results show that the businesses are divided into three main clusters. The first cluster consists of companies with high profitability but low liquidity, indicating an aggressive financial strategy that takes on greater liquidity risk. Companies in the second cluster show good financial stability because they have balanced liquidity and profitability. Companies in the third cluster have high liquidity but low profitability, indicating a more conservative financial approach. This result allows the company to gain an overview of the financial performance within the company after the occurrence of the Israel-Palestine conflict. This study helps investors, regulators, and the company itself understand how geopolitical instability affects financial performance. Additionally, the research findings can serve as a basis for strategic decisions related to risk mitigation and optimization of financial performance in an uncertain global economic environment.
Optimalisasi Potensi Desa Tegalluar Melalui Implementasi Digital dan Teknologi Informasi Shaufiah Shaufiah; Fifinella Rahma; Izzatul Ummah; Arie Ardiyanti Suryani; Rochmawati Rochmawati
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 11 (2026): Januari
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i11.3846

Abstract

Pelatihan Pengelolaan Web Sekolah Al Lathif Islamic School bertujuan untuk meningkatkan Teknologi informasi saat ini memberi banyak peluang untuk berbagai lapisan masyarakat termasuk desa. Diantaranya adalah penggunaan media digital agar potensi lokal dapat berkembang. Akan tetapi, karena tingkat literasi digital yang tidak sama, menjadikan hal ini menjadi tantangan besar. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan literasi digital dan keterampilan pemasaran digital masyarakat Desa Tegalluar melalui pelatihan pembuatan landing page menggunakan aplikasi Canva. Metode pelaksanaan menggunakan pendekatan partisipatif yang meliputi identifikasi kebutuhan, pelatihan teori dan praktik, pendampingan, serta evaluasi melalui pre-test dan post-test. Kegiatan dilaksanakan di Yayasan Rumah Katumbiri Bandung dengan melibatkan peserta berusia 16–27 tahun. Mayoritas peserta merasa puas dengan pelatihan ini dan  menilai pelatihan ini bermanfaat dan sesuai dengan kebutuhan. Pelatihan ini membantu peserta mengenal dan mempelajari dasar desain landing page, juga konsep branding dan promosi digital. Sehingga, setelah pelatihan ini potensi Desa Tegalluar dapat disampaikan dengan lebih mudah dan berdaya saing