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Basic Financial Management Education for Madrasah Students as Prospective Young Entrepreneurs Harahap, Cicely Delfina; Murtanto; Astarini, Dyah; Hasanah, Lailatun; Febriana, Rahma
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 4 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4518

Abstract

This community service activity aims to enhance the understanding and skills of students at Madrasah Aliyah Negeri (MAN) 3 Jakarta in managing simple financial practices as a foundation for becoming independent and competitive young entrepreneurs. The main issue faced by students is the lack of understanding of basic financial management concepts for both personal and business purposes, such as expenditure planning, transaction recording, and cash flow control. The training was conducted by the lecturers of the Faculty of Economics and Business, Universitas Trisakti, on December 7, 2024, from 10:00 to 12:00 WIB, involving 23 participants. The method used was a participatory approach through counseling, interactive discussions, simple financial recording simulations, and exercises in preparing small business budgets. The results of the activity showed a significant improvement in students’ understanding of the importance of financial recording and capital management in entrepreneurial activities. Participants also became more motivated to plan their personal and business finances systematically using simple record-keeping formats based on Excel tables or manual cash books. This activity had a positive impact on improving financial literacy among madrasah students and fostering a rational and responsible entrepreneurial spirit. In the future, this program is expected to be developed into more practical follow-up training by integrating digital technology to support entrepreneurship learning within the madrasah environment.
PENGEMBANGAN SISTEM PELAPORAN KEUANGAN PADA UMKM BEHAVE SPECIALTY COFFEE Iskandar, Natasha Kirana; Murtanto
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April (In Progress)
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.25724

Abstract

UMKM berperan sentral dalam perekonomian Indonesia. Namun, banyak UMKM masih menghadapi kendala dalam pengelolaan keuangan, khususnya pencatatan dan pelaporan keuangan sesuai SAK EMKM. Akibatnya, informasi keuangan tidak akurat, kontrol internal lemah, sulit menentukan laba rugi dengan tepat, dan akses pembiayaan terbatas. Penelitian ini bertujuan mengembangkan sistem pelaporan keuangan yang terjangkau dan sederhana sesuai prinsip akuntansi yang berlaku umum (Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah), dengan studi kasus pada Behave Specialty Coffee. Metode penelitian menggunakan desain deskriptif berbasis proyek dengan pendekatan studi kasus dan purposive sampling. Data dikumpulkan melalui wawancara pemilik/karyawan, observasi proses pencatatan, telaah dokumen transaksi, dan uji coba sistem. Sistem berbasis Microsoft Excel dengan kerangka Input–Process–Output menerapkan double-entry accounting, dilengkapi validasi data dan pengolahan otomatis dengan fungsi Excel. Hasil implementasi menunjukkan UMKM Behave Specialty Coffee dapat menyusun laporan keuangan lebih sistematis. Informasi keuangan yang dihasilkan menjadi lebih jelas, sehingga dapat digunakan sebagai dasar evaluasi kinerja dan pendukung pengambilan keputusan usaha. Sistem pelaporan keuangan berbasis Microsoft Excel yang dikembangkan dinilai sesuai dengan karakteristik UMKM, karena mudah digunakan, fleksibel, dan tidak memerlukan biaya implementasi besar.
THE EFFECT OF THE NUMBER OF TOURISTS, NUMBER OF RESTAURANTS, AND HOTEL OCCUPANCY RATES ON REGIONAL TAX REVENUE IN REGENCIES/CITIES IN EAST NUSA TENGGARA PROVINCE FROM 2021 TO 2023 Ambar Wati, Tri Surya; Murtanto
Jurnal Ekonomi Trisakti Vol. 6 No. 1 (2026): April (In Progress)
Publisher : Lembaga Penerbit Fakultas EKonomi dan Bisnis 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jet.v6i1.26017

Abstract

This study analyzes fluctuations in regional tax revenue in East Nusa Tenggara Province in relation to tourism sector development during the 2021–2023 period. Using a quantitative explanatory approach with panel data regression, this research examines the effect of the number of tourists, the number of restaurants, and hotel occupancy rates on regional tax revenue across regencies and cities. The study uses secondary data obtained from official publications of the Central Statistics Agency and local government institutions. The novelty of this research lies in its focus on regional tax revenue rather than overall regional original revenue and its emphasis on East Nusa Tenggara Province, which has distinct tourism characteristics. The results show that the number of tourists and hotel occupancy rates have a positive and significant effect on regional tax revenue, while the number of restaurants has a positive but insignificant effect. Simultaneously, all tourism variables significantly influence regional tax revenue, indicating that improving tourism quality, particularly by increasing hotel occupancy, is more effective in enhancing regional tax revenue.
Pengaruh Net Working Capital, Operation Efficiency, Struktur Modal Terhadap Kinerja Keuangan Artila Sayyidina Fasya; Murtanto
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 10 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i10.9452

Abstract

This study aims to analyze the effect of Net Working Capital, Operational Efficiency, and Capital Structure on financial performance in banking sector companies listed on the Indonesia Stock Exchange during the period 2021–2023. Financial performance uses Return on Assets (ROA) as the main indicator. This study uses a quantitative approach with multiple linear regression methods. Secondary data were obtained from a sample of the company's annual financial reports. The results of the study indicate that Net Working Capital has a significant positive effect on financial performance. Operational Efficiency proxied by the BOPO ratio has a significant positive effect on financial performance. Meanwhile, Capital Structure does not show a significant effect on financial performance. This finding provides the essence that the efficiency of working capital and operational management is the key to increasing bank profitability, while capital structure needs to be further studied in the context of risk management.