Miftahol Horri
Universitas Dr. Soetomo

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PENYUSUNAN BUSINESS PLAN UNTUK TRANSFORMASI DAN PENGEMBANGAN USAHA BERKELANJUTAN APOTEK RIZKIA FARMA SIDOARJO Mustika Winedar; Wiwik Budiarti; Sugiyanto; Miftahol Horri; Sutarmin
Jurnal Terapan Abdimas Vol. 11 No. 2 (2026)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v11i2.24273

Abstract

Abstract. Amid changing dynamics in the global pharmaceutical industry, pharmacies must adapt to ensure business sustainability while maintaining quality healthcare services. This community service activity was carried out in collaboration with Apotek Rizkia Farma in Sidoarjo, East Java. The primary objective was to assist the partner in preparing a comprehensive business plan encompassing marketing, operations, financial management, and business development strategies. Additionally, the program aimed to strengthen the partner’s managerial capabilities, particularly in marketing, medication stock control, and the use of technology-based services to support pharmacy operations. Knowledge transfer was conducted through a combination of training and mentoring approaches. The activity resulted in a complete and applicable written business plan. Quantitative impacts included a 35% improvement in the efficiency of financial transaction recording, a 30% reduction in medication stock input errors, a 22% increase in customer visits, an 11% decrease in operational expenses, and a 42,2% increase in average revenue. Qualitative outcomes were reflected in improved managerial understanding among the owner and staff, stronger customer trust, a more disciplined and focused work culture, and increased awareness of social and environmental responsibility within Apotek Rizkia Farma’s business practices.   Abstrak. Di tengah pergeseran paradigma dunia kefarmasian, bisnis apotek memerlukan perhatian agar mampu beradaptasi dan menjaga keberlanjutan usaha, sekaligus tetap memberikan pelayanan kesehatan yang bermutu bagi masyarakat. Kegiatan pengabdian kepada masyarakat ini bermitra dengan Apotek Rizkia Farma yang berkedudukan di Kabupaten Sidoarjo Provinsi Jawa Timur. Tujuan kegiatan ini yang pertama adalah membantu mitra menyusun business plan yang komprehensif yang mencakup aspek pemasaran, operasional, keuangan, dan strategi pengembangan usaha. Kedua, meningkatkan kapasitas manajerial mitra yang meliputi aspek pemasaran, pengelolaan stok obat, dan pengembangan layanan berbasis teknologi digital untuk mendukung pelayanan apotek. Metode yang digunakan untuk mentransfer knowledge kepada mitra adalah menggabungkan metode pelatihan dan pendampingan. Hasil kegiatan pengabdian kepada masyarakat ini adalah tersusunnya dokumen tertulis business plan yang lengkap dan aplikatif, yang berdampak secara kuantitatif dalam bentuk terjadinya peningkatan efisiensi waktu pencatatan transaksi keuangan sebesar 35%, penurunan kesalahan input stok obat sebesar 30%, kunjungan pelanggan meningkat 22%, pengeluaran operasional menurun 11%, dan pendapatan rata-rata meningkat 42,2%. Sedangkan dampak kualitatif dapat ditunjukkan oleh peningkatan pemahaman pemilik apotek dan staf tentang manajemen usaha modern, meningkatnya kepercayaan pelanggan, terbangun budaya kerja yang lebih disiplin dan terarah, serta tumbuhnya kesadaran tentang pentingnya tanggung jawab social dan lingkungan dalam operasional bisnis apotek Rizkia Farma Sidoarjo.
PENGARUH ASSET TANGIBILITY, SALES GROWTH, DAN BUSINESS RISK TERHADAP STRUKTUR MODAL (STUDI KASUS PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2023) Rani Nopita; Miftahol Horri
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/ntzg5007

Abstract

This study aims to analyze the effect of Asset Tangibility, Sales Growth, and Business Risk on Capital Structure in energy sector companies listed on the Indonesia Stock Exchange for the period 2021-2023. The research method used is quantitative analysis with multiple linear regression tests using SPSS version 26. The results showed that simultaneously Asset Tangibility, Sales Growth, and Business Risk affect Capital Structure. Partially, Asset Tangibility has a positive and significant effect on Capital Structure. High fixed assets can be a guarantee that makes it easier for companies to obtain funding from investors and creditors. Sales Growth variable has a positive and significant effect on Capital Structure. The increase in sales can increase cash which can be a source of internal capital for the company. Business risk variable negatively and significantly influences Capital Structure. This indicates that companies with high business risk tend to reduce debt
PENGARUH KINERJA KEUANGAN DAN MANAJEMEN LABA TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI 2021-2023 Nahariyah Binti Irwan; Miftahol Horri
Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2025): November : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/d7dv4n05

Abstract

This study aims to examine the effect of financial performance and earnings management practices on firm value in manufacturing companies in the infrastructure sector listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Financial performance is measured using the Return on Assets (ROA) ratio, while earnings management is analyzed using Price to Book Value (PBV). This study uses a quantitative approach with multiple linear regression. The study population includes all infrastructure companies listed on the IDX, with samples drawn using a purposive sampling technique. The data used are secondary data from the companies' annual financial reports. The results show that simultaneously, financial performance and earnings management do not have a significant effect on firm value. Partially, financial performance also has no significant effect, while earnings management has been shown to have a significant effect on firm value. These findings indicate that investors pay more attention to earnings management practices than profitability indicators when assessing companies in the infrastructure sector. This research is expected to enrich the accounting literature and provide practical information for investors, managers, and regulators regarding the factors that influence firm value.