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All Journal IKRA-ITH EKONOMIKA Penentuan harga obligasi dan teori tingkat bunga Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Jurnal Disrupsi Bisnis Jurnal Ekonomi Efektif Kontigensi: Jurnal Ilmiah Manajemen Jurnal Neraca Peradaban Journal of Innovative and Creativity Jurnal Penelitian Pendidikan Indonesia
Sampurnaningsih, Sri Retnaning
Universitas Pamulang
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PEMBERDAYAAN IBU PKK RW 05 KELURAHAN KUNINGAN BARAT JAKARTA SELATAN MELALUI PELATIHAN MANAJEMEN USAHA KERAJINAN (CRAFT) DECOUPAGE UNTUK MENINGKATKAN EKONOMI KELUARGA Jeni Andriani; Retno Wulansari; Sri Retnaning Sampurnaningsih; Nofiar Nofiar; Fitri Sabina
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol. 1 No. 1 (2020): Maret 2020
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jlkklkk.v1i1.p15-20.5591

Abstract

Pengabdian ini berjudul Pemberdayaan Ibu PKK RW 05 Kelurahan Kuningan Barat Jakarta Selatan Melalui Pelatihan Manajemen Usaha Kerajinan (Craft) Decoupage Untuk Meningkatkan Ekonomi Keluarga.Tujuan dari Pengabdian kepada Masyarakat ini adalah untuk mengetahui dampak pemberdayaan ibu PKK melalui pelatihan kerajinan (craft) decoupage, untuk mengetahui kemampuan manajemen usaha ibu PKK, dan untuk mengetahui peran ibu PKK dalam meningkatkan ekonomi keluarga.Metode yang digunakan dalam pengabdian ini adalah penyuluhan dan pelatihan manajemen usaha dalam membuat kerajinan (craft) decoupage.Hasil dari kegiatan ini adalah memberikan dampak bahwa pemberdayaaan ibu PKK RW 05 Kelurahan Kuningan Barat Mampang Prapatan Jakarta Selatan melalui kerajinan (craft) decoupage menunjukkan adanya kreativitas dan ketrampilan sebagai potensi diri, kemampuan manajemen usaha masih belum semuanya maksimal dikarenakan pengetahuan yang dimiliki masih terbatas, dan adnya peran ibu PKK RW 05 Kelurahan Kuningan Barat Mampang Prapatan Jakarta Selatan untuk meningkatkan ekonomi keluarga untuk membuka usaha kerajinan (craft) decoupage.Kata kunci : Pemberdayaan,Manajemen Usaha, Decoupage, Ekonomi Keluarga
MEMBENTUK ENTREPRENEUR GENERASI MUDAUNTUK MEMBANGUN PERCAYA DIRI DALAM MENGHADAPI TANTANGAN MASA DEPAN PADA YAYASAN ISHLAHUL HAYAT RUMAH YATIM & DHUAFA KELURAHAN BAMBU APUS KECAMATAN PAMULANG TANGERANG SELATAN Maswarni Maswarni; Jeni Andriani; Retno Wulansari; Sri Retnaning Sampurnaningsih; Novia Susanti
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol. 1 No. 3 (2020): November 2020
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jlkklkk.v1i3.p7-15.7711

Abstract

Membentuk Entrepreneuer Generasi Muda untuk Membangun Percaya Diri DalamMenghadapi Tantangan Masa Depan”, Pada Yayasan Ishlahul Hayat, Rumah Yatim & Dhuafa Kelurahan Bambu Apus Kecamatan Pamulang Tangerang Selatan. Tujuan dari Pengabdian kepada Masyarakat (PKM) ini adalah untuk membentuk entrepreneur muda, dengan cara membangun percaya diri, sehingga dapat menghadapi tantangan masa depan. Pengabdian dilakukan kepada para guru dan anak didik/asuhan Yayasan Ishlahul Hayat melalui penyuluhan mengenai motivasi dan kreatifitas , serta pembuatan kerajinan (craft) decoupage. Adapun mitra PKM adalah Yayasan Ishlahul Hayat, Rumah Yatim & Dhuafa di Jalan Mujair Raya Kelurahan Bambu Apus Kecamatan Pamulang Tangerang Selatan.Metode yang digunakan dalam PKM ini adalah penyuluhan tentang motivasi dan kreatifitas serta pelatihan membuat kerajinan (craft) decoupage. Hasil dari pelaksanaan PKM ini, diharapkan anak asuhan Yayasan Ishlahul Hayat, Rumah Yatim & Dhuafa di Jalan Mujair Raya Kelurahan Bambu Apus Kecamatan Pamulang Tangerang Selatan mampu membuat kerajinan (craft) decoupage sehingga dapat membentuk entrepreneur yang terampil, mandiri dan kreatif, serta dapat meningkatkan percaya diri serta siap menghadapi tantangan masa depan,menuju kehidupan yang lebih cemerlang.
PELATIHAN UNTUK MENINGKATKAN PENDAPATAN WARGA DENGAN EKONOMI DIGITAL YANG KREATIF DAN INOVATIF DALAM MASA PSBB Sri Retnaning Sampurnaningsih; Fakung Rahman; Cornelia Dumarya Manik; Ahmad Ludvy; Nani Nani
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol. 2 No. 1 (2021): Maret 2021
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jlkklkk.v2i1.p84-92.9862

Abstract

Tujuan dari Pengabdian kepada Masyarakat (PKM) ini adalah untuk menyadarkan perilaku hidup sehat dan bersih melalui perilaku 3M (Memakai Masker, Mencuci Tangan, Menjaga Jarak), untuk memberdayakan warga yaitu ibu-ibu PKK, Bank Sampah, Posyandu dan para UMK melalui motivasi wirausaha yang kreatif dan inovatif yang berdigital, serta untuk melatih penggunaaan e-marketing guna meningkatkan pendapatan warga.Metode yang digunakan dalam PKM ini adalah penyuluhan, tanya jawab dan bimbingan kepada warga RW 14 dan RW 15 di Kelurahan Benda Baru, Pamulang. Hasil dari pelaksanaan PKM ini, diharapkan warga RW 14 dan RW 15 dapat memahami secara baik tentang pentingnya hidup sehat dan bersih serta dapat terus mengembangkan pendapatan keluarga melalui usaha yang kreatif dan berdigital dimasa PSBB ini, sehingga terbentuknya masyarakat yang mandiri dan sejahtera.
PEMBEKALAN KEWIRAUSAHAAN MELALUI PELATIHAN CRAFT DECOUPAGE UNTUK MENINGKATKAN KESEJAHTERAAN ANGGOTA KOPERASI KARYA CIPTA MANDIRI (KKCM) TANGERANG SELATAN Sri Retnaning Sampurnaningsih; Jeni Andriani; Endang Puji Astutik; Cornelia Dumarya Manik; Achmad Ludvy
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol. 2 No. 3 (2021): November 2021
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jlkklkk.v2i3.p94-99.14336

Abstract

Kegiatan Pengabdian Kepada Masyarakat dengan judul Pembekalan Kewirausahaan Melalui Pelatihan Craft Decoupage untuk meningkatkan Kesejahteraan Anggota Koperasi Karya Cipta Mandiri (KKCM) Tangerang Selatan bertujuan untuk memberikan ketrampilan dan teknik pembuatan seni decoupage pada masker kain kepada anggota Koperasi Karya Cipta Mandiri (KKCM) agar dapat meningkatkan daya kreatif dan inovasi para anggota KKCM sehingga memberikan dampak positif bagi pendapatan yang pada akhirnya dapat meningkatkan kesejahteraan keluarga. Metode kegiatan yang digunakan adalah online presentasi dan tanya jawab kepada para anggota KKCM terkait pelatihan craft decoupage sebagai alternatif menambah pendapatan ekonomi keluarga. Peserta diberikan bahan pelatihan dan mengikuti pelatihan online serta langsung mempraktekan, sehingga hasil kegiatan ini adalah para peserta sudah trampil membuat seni decoupage pada masker kain.
Portfolio ownership in the excess return model at Indonesian stock exchange Luqman Hakim; Sri Retnaning Sampurnaningsih; Siti Nuraidawati; Aang Aribawa
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020233186

Abstract

This research is to analyze and answer the phenomena of Foreign Portfolio Investment (FK), Global Risk (Rwf), Small minus Big (SmB), High minus Low (HmL), Win minus Lose (WmL) as determinants of Foreign Ownership (FO) which have implications for Excess Return (ER). The formula is to maximize the value of Excess Return through Portfolio Ownership, the object of research for companies on the Indonesia Stock Exchange. First results; an increase in FK can explain the impact on an increase in FO, these results confirm the prevailing theory. Other results are not like the existing theory, namely a decrease in SmB can explain the impact on a decrease in FO, while Rwf, HmL, and WmL cannot explain its effect on FO. Second result; the increase in HmL, WmL and FO can explain the impact of the increase in ER. Another thing FO can also explain its function as an intervening variable. Rwf can also explain the impact but it is not in line with the negative correlation theory. The FK has no impact on ER. These results are expected to help as a guide for foreign investors in the Indonesia Stock Exchange to obtain maximum excess returns.
Analisis Laporan Keuangan PT Medikaloka Hermina TBK Hajnurisa Aini; Resa Sandia; Sri Retnaning Sampurnaningsih
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6286

Abstract

This study aims to analyze the financial performance and profitability determinants of PT Medikaloka Hermina Tbk during the period 2020–2025 amid the aggressive expansion of Indonesia’s healthcare sector, which is relatively resilient to global economic fluctuations. The research employs a quantitative descriptive method using financial ratio analysis and panel data regression with a Random Effect Model, examining the effects of Current Ratio (CR), Total Assets Turnover (TATO), and Debt to Equity Ratio (DER) on Net Profit Margin (NPM). The descriptive results indicate relatively sound liquidity conditions, varying levels of asset utilization efficiency, and a leverage-oriented capital structure. Partial test results (t-test) reveal that CR, TATO, and DER do not individually have a significant effect on NPM; however, the simultaneous test (F-test) shows that these variables jointly have a significant influence on profitability. These findings suggest that corporate profitability is not driven by individual financial ratios alone, but rather by the combined interaction of liquidity, asset efficiency, and solvency, along with strategic factors such as hospital network expansion and the involvement of institutional investors. The results provide important insights for management and investors in assessing financial sustainability and long-term value creation in the healthcare industry.
Analisis Kinerja Keuangan Dan Risiko Financial Distress PT Kimia Farma TBK Periode 2020–2024 Retno Wulandari Putri; Fika Febiati; Sri Retnaning Sampurnaningsih
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6571

Abstract

This study aims to analyze the financial performance of PT Kimia Farma Tbk during the period 2020–2024 using a financial statement analysis approach. The research employs a qualitative descriptive method utilizing secondary data in the form of the company’s officially published annual financial statements for the period 2020–2024. The analytical techniques applied include horizontal analysis, vertical analysis, financial ratio analysis, and the assessment of financial distress risk using the Altman Z-Score method. The results of the horizontal analysis indicate a significant decline in the financial performance of PT Kimia Farma Tbk starting in 2022, as reflected by weakening liquidity, increasing operating expenses, and a shift from profit to loss during the 2023–2024 period. Meanwhile, the vertical analysis reveals less optimal changes in the financial structure, characterized by an increasing proportion of liabilities to total assets and a declining contribution of profit to sales. The financial ratio analysis shows that PT Kimia Farma Tbk is experiencing financial pressure, as evidenced by low liquidity, a more risky capital structure, and a substantial decline in profitability. These conditions suggest the need for improvements in operational performance and a restructuring of the financial structure to enhance the company’s financial health. Based on the Altman Z-Score analysis, the financial condition of PT Kimia Farma Tbk was classified as being under financial distress in 2020, further deteriorated during the 2021–2022 period, and entered a high financial risk category in 2023–2024. These findings indicate that the company needs to improve cost efficiency, strengthen operational performance, and implement sustainable financial restructuring in order to restore financial health and ensure business continuity in the future.
Analisis Kinerja Keuangan PT GoTo Gojek Tokopedia TBK Periode 2020 - 2024 : Pendekatan Analisis Vertikal dan Horizontal William Christian; Ansori Ansori; Sri Retnaning Sampurnaningsih
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6645

Abstract

This study aims to describe and compare the financial performance of PT GoTo Gojek Tokopedia Tbk during the period 2020–2024. The research employs a descriptive comparative method with a quantitative approach, using vertical and horizontal analyses of the company’s financial statements, including the statement of financial position, income statement, and cash flow statement. The data used in this study are secondary data obtained from the company’s published annual financial reports. The results indicate that the company’s financial structure in the early period was dominated by intangible assets and cash as a consequence of the merger and aggressive business expansion strategy. In subsequent periods, a decline in the proportion of cash and adjustments to the value of intangible assets reflect a strategic shift toward efficiency and financial stabilization. The income statement analysis shows that the company continues to record net losses, although there is an improvement in the cost structure in the later period. Meanwhile, the cash flow analysis reveals that operating cash flows have not yet fully stabilized but exhibit a gradual improvement along with reduced reliance on external financing. Overall, the findings suggest that PT GoTo Gojek Tokopedia Tbk is undergoing a transition from an aggressive growth strategy toward enhanced efficiency and sustainable financial performance.
Analisis Struktur Modal Konservatif terhadap Optimalisasi Return on Equity: Studi Kasus PT Campina Ice Cream Industry, Tbk (2020-2024) Aryani Sri Ramadhani; Euis Novianty Lana; Sri Retnaning Sampurnaningsih
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6646

Abstract

Conservative capital structure is a strategy focused on internal funding stability, which theoretically may limit the scope for optimizing shareholder returns. This study aims to analyze the optimization strategy of Return on Equity (ROE) at PT Campina Ice Cream Industry, Tbk during the 2020–2024 period under a conservative capital structure. The methodology employed is quantitative descriptive using financial ratio analysis and the DuPont Analysis approach. The results indicate that PT Campina maintains a very safe capital structure with a Debt to Equity Ratio (DER) of 0.1–0.2 times and a Debt to Asset Ratio (DAR) between 10.5%–13.7%. Low debt levels result in a low Equity Multiplier (1.11–1.16), shifting the burden of ROE optimization entirely onto net profit efficiency and asset productivity. ROE reached an optimal peak of 13.41% in 2023, driven by the highest Net Profit Margin (NPM) of 11.22%. However, in 2024, ROE declined to 10.43% due to operating expense pressures that pushed the NPM down to 8.38%. These findings confirm that under a conservative capital structure, ROE is highly vulnerable to fluctuations in operating costs. The primary recommended strategy is the careful control of operating expenses to enhance profit margins.
Analisis Kualitas Laba dan Resiliensi Finansial PT Bumi Serpong Damai Tbk: Pendekatan Akuntansi Forensik Periode 2020–2024 Iwan Gunawan; Rei Adrianto; Sri Retnaning Sampurnaningsih
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6692

Abstract

The national property industry underwent significant structural adjustments during the transition from the pandemic crisis to economic normalization. This study aims to evaluate the earnings quality of PT Bumi Serpong Damai Tbk (BSDE) throughout the 2020-2024 fiscal period. Employing a quantitative descriptive approach, this research deconstructs financial statements using vertical and horizontal analyses, coupled with adjustments for non-recurring items. The findings reveal a surge in Net Profit of 124.06% in 2024, reaching IDR 4.36 trillion. However, an in-depth forensic analysis discloses that approximately 35% of this profit (IDR 1.55 trillion) stems from a one-off gain on bargain purchase (keuntungan pembelian diskon) related to subsidiary acquisitions. Fundamentally, the core business performance remains robust, evidenced by a 19.56% growth in Operating Revenue and cost structure optimization. This study concludes that while the headline profit figures are impressive, investors must distinguish between sustainable operational recovery and incidental strategic gains to assess long-term value accurately.
Co-Authors Aang Aribawa Achmad Ludvy Ahmad Ludvy Andy Garcia Ridwan Ansori Ansori Aryani Sri Ramadhani Baskoro Pujo Sasmito Cornelia Dumarya Manik Deki Neriawan Desyi Erawati Endang Puji Astutik Euis Novianty Lana Fakung Rahman Fika Febiati Fitri Sabina Hajnurisa Aini Halimah Tunafiah Iwan Gunawan Jeni Andriani Jeni Andriani Luqman Hakim Maswarni Maswarni Nafisah Yuliani Nani Nani Nofiar Nofiar Novia Susanti Rasmita Dinata Rei Adrianto Resa Sandia Retno Wulandari Putri Retno Wulansari Retno Wulansari Siti Nuraidawati William Christian Yulian Bayu Ganar Zulfitra Zulfitra