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Financial Statement Analysis Training for the Management of Rukun Palembang Cooperative Soejono, Fransiska; Kusmawati, Kusmawati; Nicholas, Nicholas; Thimothy, Thimothy
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2023): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v4i2.2579

Abstract

Purpose: The management of the cooperative must to know about soundness of their cooperative to plan and decision making in enhancing the welfare for its members. So, the purpose of this activity are to explain for management of Rukun credit cooperative how to analyze financial statement to know about soundness rate of  their cooperative. Information about soundness rate can be basic to financial management of Rukun credit cooperative. Methodology: This activity was carried out at the Shop House (Ruko) Kopdit Rukun Jl. Siaran Perumnas Sako. The participants of the activity are Managers and Administrators of Kopdit Rukun. Activities are carried out in the form of lectures, questions and answers, discussions and practices of calculating and analyzing financial statements. Giving lectures using the help of projectors, laprop, screens, whiteboards, markers, stationery, paper and also cooperative annual report books. Activities were evaluated using hardfile questionnaires distributed at the beginning and end of activities containing pre and post tests. The total participants were 28 people and the response rate to the pre and post test questionnaire was 85.71% (24 out of 28 participants). Results: Based on the results of the pre and post test questionnaire, an increase in understanding was obtained which was seen from the number of correct answers increased from 61.218% to 66.346%. The number of trainees from the beginning of the activity to its completion shows more than 80% and this means that this activity is in demand by participants. Based on the number of correct answers from 24 participants, it was found that 12 (50%) participants experienced an increase in understanding, 8 (33%) participants experienced a decrease in understanding, and 4 (17%) other participants did not experience a change in understanding. Limitation: The number of trainees from the beginning of the activity to its completion shows more than 80% and this means that this activity is in demand by participants. Contribution: The results of the questionnaire on material understanding by comparing answers before and after the training showed an increase in scores, and this means that participants' understanding of financial statements and financial statement analysis has increased.
The Role of Readiness to Change in Fostering to change from Transformational Leadership, Self Efficacy, Behaviour on Performance in Digital Industry Wijaya, Andreas; Sutojo, Albert; Nicholas, Nicholas
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 3 (2024): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i3.2827

Abstract

The role of readiness to change in digital transformation is critical because it influences the success rate of accepting and implementing new technologies within an organization. Readiness to change allows individuals and organizations to adapt to environmental changes, overcome obstacles, and adopt changes more effectively This study distributed an online survey via Google Forms to 237 SME employee. After the survey was completed, data filtering and processing were carried out using SmartPLS The results demonstrate that attitude significantly affects performance. Studies consistently show that individuals with a good attitude can improve their performance. Similarly, the impact of attitude on readiness for change mirrors these findings: individuals with a positive attitude are more motivated and ready to embrace change, which in turn enhances their performance. Evidence shows that employees ready for change experience significant performance growth. In conclusion, readiness for change mediates the relationship between transformational leadership and performance. Employees need guidance and actions from leaders to reach optimal performance. Similarly, readiness for change mediates the relationship between attitude and performance. Furthermore, readiness for change also mediates the effect of self-efficacy on performance, highlighting that self-efficacy drives internal motivation towards goal achievement.
PENGARUH STRUKTUR MODAL, LIKUIDITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN INDEKS IDX-80 PERIODE 2020-2023 Nicholas, Nicholas; Marpaung, Rumintar J.H
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6546

Abstract

Penelitian ini ditujukan untuk menganalisis pengaruh struktur permodalan, tingkat likuiditas, dan tingkat profitabilitas terhadap nilai saham pada perusahaan yang tergabung dalam indeks IDX-80 untuk periode 2020-2023. Variabel bebas yang digunakan meliputi struktur permodalan yang diukur melalui rasio utang terhadap ekuitas yaitu Debt to Equity Ratio (DER), likuiditas yang direpresentasikan dengan rasio lancar atau Current Ratio (CR), serta profitabilitas yang diwakili oleh rasio pengembalian ekuitas atau Return on Equity (ROE). Adapun variabel terikat dalam penelitian ini adalah harga penutupan saham. Metode yang digunakan adalah pendekatan kuantitatif melalui teknik purposive sampling, sehingga didapatkan 49 perusahaan, sampel selama jangka waktu empat tahun dengan total 196 data penelitian. Analisis data dilakukan dengan memanfaatkan perangkat lunak EViews 13 melalui analisis regresi linier berganda. Hasil analisis data memperlihatkan bahwa DER, CR, dan ROE berkontribusi positif terhadap harga saham namun tidak signifikan, baik secara individual maupun simultan. Temuan dari penelitian ini memberikan kontribusi tambahan dalam memperkaya literatur dan untuk pihak manajemen maupun bagi investor dalam memahami harga saham.
Implementasi Metode User Centered Design pada Perancangan UI/UX Layanan Posyandu Berbasis Website Nicholas, Nicholas; Sari, Renny Puspita; Rusi, Ibnur
Jurnal Sifo Mikroskil Vol. 27 No. 1 (2026): JSM VOLUME 27 NOMOR 1 TAHUN 2026
Publisher : Fakultas Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55601/jsm.v27i1.1847

Abstract

Di desa Rasau Jaya Tiga terdapat posyandu yang bernama Posyandu Harapan. Posyandu adalah salah satu jenis layanan di bidang kesehatan dasar yang berperan penting dalam menjaga kesehatan ibu dan anak, terutama di wilayah pedesaan. Meskipun demikian, banyak Posyandu yang menjalankan pencatatan dan pengelolaan data secara manual, sehingga menimbulkan berbagai permasalahan seperti keterlambatan dalam pencatatan pertumbuhan balita, risiko kehilangan data, serta kurang maksimalnya proses pemantauan perkembangan anak. Dalam prakteknya, pelayanan dalam Posyandu Harapan masih melakukan pencatatan dan pengelolaan data secara manual. Penelitian ini mengusulkan perancangan UI/UX aplikasi berbasis web Posyandu Harapan dengan melibatkan pengguna secara aktif melalui pendekatan User Centered Design. Proses dilakukan mulai dari memahami konteks, kebutuhan pengguna, merancang solusi, hingga evaluasi prototype. Hasil pada penelitian ini adalah Prototype Posyandu Harapan telah diuji kepada tiga aktor, yaitu Kader Posyandu, Bidan Posyandu dan Peserta menggunakan metode System Usability Scale yang diperoleh nilai rata-rata sebesar 72.83%. Nilai ini menunjukkan bahwa sistem berada pada kategori "Baik" (Good) dan layak untuk digunakan oleh pengguna. Dengan skor ini, sistem telah memenuhi standar kelayakan dalam hal usability. Maka dapat disimpulkan bahwa penelitian ini berhasil menghasilkan perancangan prototype UI/UX dan dapat menjadi referensi bagi pengembang sistem dalam membangun antarmuka aplikasi untuk posyandu harapan yang mudah dipahami dan digunakan.