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All Journal Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Jurnal Ilmu Sosial dan Humaniora
Etsa Fahimah
Universitas Mahaputra Muhammad Yamin
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Analisis Rasio Keuangan Daerah dalam Menilai Kinerja Keuangan Pemerintah Kabupaten Solok Selatan, Kabupaten Tanah Datar, dan Kabupaten Agam Tahun 2023–2024 Elvina Indriati; Winda Yanti; Nurlisafani Nurlisafani; Etsa Fahimah; Siska Yulia Defitri; Rita Dwi Putri
Jurnal Ilmu Sosial dan Humaniora Vol. 2 No. 3 (2026): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/m2bkb522

Abstract

This study aims to analyze and compare the financial performance of the South Solok Regency, Tanah Datar Regency, and Agam Regency for the 2023–2024 fiscal year using local government financial ratio analysis. This study employs a descriptive quantitative method, utilizing secondary data in the form of Budget Implementation Reports (LRA) obtained through documentation from the official websites of each local government. The analysis was conducted using autonomy ratios, effectiveness ratios, efficiency ratios, and balance ratios—which include operating expenditure ratios and capital expenditure ratios—revenue growth ratios, and fiscal decentralization ratios. The results indicate that all three regencies still exhibit low levels of financial autonomy and fiscal decentralization, leaving them dependent on central government transfer funds. Tanah Datar Regency has the highest level of local revenue (PAD) effectiveness, while South Solok Regency and Agam Regency demonstrate better efficiency in financial management. Furthermore, the proportion of operating expenditures remains higher than that of capital expenditures, even though all regencies showed positive revenue growth in 2024. Thus, local governments need to optimize local revenue, improve budget management efficiency, and balance expenditure allocations to achieve sustainable fiscal autonomy.
IDENTIFIKASI PEMAHAMAN DAN POTENSI PENERAPAN ANALISIS COST VOLUME PROFIT (CVP) DI PABRIK TEMPE SOLOK Rita Dwi Putri; Lili Wahyuni; Etsa Fahimah; Sayyi Daturrahmi; Winda Yanti; Anggi Al Fitasari
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 2 No. 2 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v2i2.2601

Abstract

Kegiatan ini bertujuan untuk memberikan pemahaman dan keterampilan dasar dalam menerapkan analisis Cost-Volume-Profit (CVP) pada UMKM Pabrik Tempe Solok milik Ibu Eda, guna meningkatkan efisiensi biaya dan perencanaan laba. Metode kegiatan yang digunakan adalah pendekatan deskriptif dengan kombinasi metode kualitatif dan kuantitatif. Pendekatan kualitatif diterapkan melalui wawancara mendalam dan observasi langsung untuk memahami kondisi operasional usaha, sedangkan pendekatan kuantitatif digunakan untuk mengumpulkan data biaya tetap, biaya variabel, volume produksi, dan pendapatan harian, yang kemudian dianalisis menggunakan metode CVP. Hasil kegiatan menunjukkan bahwa penerapan analisis CVP memberikan gambaran yang jelas mengenai struktur biaya, titik impas, dan margin kontribusi, sehingga pemilik usaha dapat merancang strategi harga dan volume penjualan yang lebih efektif. Simpulan dari kegiatan ini adalah bahwa penerapan analisis CVP secara sederhana dapat membantu UMKM dalam pengambilan keputusan strategis dan meningkatkan profitabilitas usaha. Kata Kunci: Cost-Volume-Profit, UMKM, Tempe, Analisis Biaya, Titik Impas
Co-Authors Anggi Al Fitasari Elvina Indriati Lili Wahyuni Nurlisafani Nurlisafani Rita Dwi Putri Sayyi Daturrahmi Siska Yulia Defitri Winda Yanti