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All Journal Jurnal Ilmu Manajemen Jurnal Ekonomika Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi SEIKO : Journal of Management & Business CARADDE: Jurnal Pengabdian Kepada Masyarakat JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Borneo Humaniora Jurnal ABDINUS : Jurnal Pengabdian Nusantara Jurnal Pengabdian kepada Masyarakat Nusantara ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Bima Journal : Business, Management and Accounting Journal Indonesian Collaboration Journal of Community Services (ICJCS) Al-MIKRAJ: Jurnal studi Islam dan Humaniora Jurnal Ilmu Manajemen Ekonomi dan Bisnis: Berkala Publikasi Gagasan Konseptual, Hasil Penelitian, Kajian, dan Terapan Teori Jurnal Ilmiah Pengabdian dan Inovasi Abdi Wina : Jurnal Pengabdian Kepada Masyarakat Universitas Kristen Wira Wacana Sumba AMMA : Jurnal Pengabdian Masyarakat INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen BEGAWI: Jurnal Pengabdian Kepada Masyarakat Journal of Economic Education and Entrepreneurship Studies
Rahmawati, Meylin
Fakultas Ekonomi Universitas Boreno Tarakan
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Transformasi Digital untuk UMKM Tangguh: Peran PKK dalam Edukasi Pemasaran Digital, Literasi Keuangan, dan Legalitas Produk Rahmawati, Meylin; Kartini, Kartini; Irna, Rizky Agusriyanti; Nainggolan, Yohanna Thresia; Ayuningtyas, Niken; Jasmine, Nur Azizah Sekar
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 3 (2025): Edisi Juli - September
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Micro, Small, and Medium Enterprises (MSMEs) and the Family Welfare Empowerment (PKK) group of Karang Harapan Village have significant local economic potential but face challenges in digital marketing, financial literacy, and business legality. This community service program aims to enhance business capacity through training in digital marketing, strengthening financial literacy, and assisting with business legality processes. The program employed training, hands-on practice, and technical mentoring methods. The results show that all participants successfully established social media accounts, uploaded promotional content, prepared financial reports, and fulfilled part of their business legality requirements. Evaluation indicated an improvement in financial literacy of ≥30% and understanding of legality procedures of ≥80%. This program proved effective in enhancing business capacity and fostering an adaptive, professional, and sustainable MSME ecosystem Keywords: MSME, Digital Marketing, Financial Literacy, Business Legality, Community Empowerment
Accounting Treatment of Dividend Policy in Moderating Company Performance on Company Valuation Nainggolan, Yohanna Thresia; Putri, Ferica Christinawati; Rahmawati, Meylin; Rahmawati, Kartini; Irna, Rizky Agusriyanti; Irna, Mardiyah
INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen Vol. 20 No. 4 (2024): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v20i4.2430

Abstract

This study aims to determine the accounting treatment of dividend policy in moderating the company's performance against the company's valuation in companies included in the LQ45 index for the 2018-2022 period. This study uses secondary data whose source comes from the annual financial statements on the Indonesia Stock Exchange, especially companies included in the LQ45 index. The analysis techniques used in this study are multiple regression analysis and Moderated Regression Analysis (MRA). This study shows the results that profitability proxied by return on equity has no effect on the company's valuation, the solvency ratio proxied by the debt to equity ratio has a significant influence on the company's valuation in a negative direction and the dividend policy proxied by the dividend payout ratio Able to moderate the ratio of profitability to company valuation and dividend policy is unable to moderate the ratio of solvency to company valuation which is proxied by the dividend discount model
Pelatihan dan Potensi Usaha Buah Nipah di Daerah Pesisir Pratiwi, Sulistya Rini; Rahmawati, Meylin; Lestari, Tanti Try; Kartini, Kartini; Hatta, Djuanda; Nur Utomo, Mohamad; Waluyo, Marhadi Budi
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2023): Volume 1 - No. 1 Tahun 2023
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v1i1.5

Abstract

Nipah fruit is a type of palm that grows in coastal areas. The benefits and efficacy of nipah fruit besides being consumed as processed food can also be used as an alternative source of traditional medicine. Tarakan City as a coastal area has high potential for mangrove forests. Likewise with the number of nipa palms. However, the nipa fruit industry has not yet flourished in society and is neglected. So far, nipah fruit is only eaten as it is, and only focuses on utilizing tree trunks and leaves. Seeing this phenomenon, the Team conducted training activities for making Nipah Fruit processing to become Bread Jam. In addition, the Team also identified business potential financially which could be a reference for Partners in developing products. The activities ran smoothly and the enthusiasm of the Partners was evident in the full involvement of the Partners, both in terms of training and mentoring. The results of the calculations from the financial aspect stated that the Nipah Fruit processed product business was profitable.     Abstrak: Buah nipah adalah sejenis palem yang tumbuh di kawasan pesisir. Manfaat dan khasiat Buah Nipah selain di konsumsi sebagai olahan makan manfaat buah nipah juga bisa di jadikan sumber alternative pengobatan tradisional. Kota Tarakan sebagai kawasan pesisir memiliki potensi hutan mangrove/bakau yang tinggi. Begitu pula dengan banyaknya pohon nipah. Namun demikian, industri buah nipah belum marak di masyarakat dan terabaikan. Selama ini buah nipah hanya dimakan begitu saja, dan hanya fokus memanfaatkan batang pohon dan daunnya saja. Melihat fenomena tersebut, Tim melakukan kegiatan pelatihan pembuatan pengolahan Buah Nipah  untuk menjadi Selai roti. Selain itu Tim juga melakukan identifikasi potensi usaha secara finansial yang dapat menjadi acuan bagi Mitra dalam mengembangkan produk. Kegiatan berjalan dengan lancar dan antusiasme Mitra tampak pada keterlibatan Mitra secara penuh, baik pada sisi pelatihan maupun pendampingan. Hasil dari perhitungan dari aspek finansial menyatakan bahwa usaha produk olahan Buah Nipah mendapatkan keuntungan.
Peningkatan Penjualan melalui Pelatihan Strategi Pengembangan Bauran Pemasaran Rahmawati, Meylin; Pratiwi, Sulistya Rini; Lestary, Tanti Tri; Waluyo, Marhadi Budi
BEGAWI : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2023): Volume 1 - No. 1 Tahun 2023
Publisher : Faculty of Economics and Business Lampung University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/begawi.v1i1.6

Abstract

UMKM menjadi salah satu motor penggerak ekonomi di Indonesia. Namun demikian, UMKM masih berkutat pada lingkaran masalah dan kendalanya. Tidak hanya pada proses produksi melalui akses permodalan dan bahan baku, proses mengenalkan dan memasarkan produk menjadi permalahan tersendiri. UMKM Kembang Turi juga mengalami permasalahan serupa sejak mendirikan usahanya. Memasarkan produknya tidak hanya sampai produk terjual saja, bagaimana produk memiliki umur yang panjang di masyarakat menjadi tantangan bagi Kembang Turi. Kegiatan pelatihan dan pendampingan tentang bauran pemasaran menjadi solusi yang ditawarkan Tim Kegiatan. Melalui peningkatan pemahaman dan pengetahuan pada aspek pemasaran, dapat meningkatkan nilai jual produk. Hasil kegiatan menunjukkan bahwa Mitra memiliki peningkatan pemahaman pada konsep bauran pemasaran. Mitra juga mampu mengolah dan mengembangkan strategi pasar produknya. Mitra berharap kegiatan dapat berlangsung secara kontinyu.
Legalitas dan Pendampingan Administrasi untuk Penguatan Sanggar Tari Rasat Eco Tarakan Devi, Charitin; Ariani, Ariani; Margiyono, Margiyono; Kartini, Kartini; Pratiwi, Sulistya Rini; Putri, Ferica Christinawati; Rahmawati, Meylin; Agusriyanti, Rizky; Nainggolan, Yohanna Thresia
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 2 (2025): Volume 9 Nomor 2 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i2.23397

Abstract

Rasat Eco Dance Studio is one of the cultural community institutions that carries the mission of developing and preserving regional cultural values ​​and carrying out the process of cultural regeneration, especially the culture of the Dayak and Kalimantan tribes. This studio was established and operated on June 6, 2009. Since it began operating, Rasat Eco Dance Studio has carried out a series of cultural activities, one of which is Dance. This studio is located in Tarakan City, North Kalimantan Province. When this institution was first established, it did not have legality, and the administration was still not managed optimally. The management of Rasat Eco Dance Studio is not in accordance with the general procedures in establishing an institution, namely the fulfillment of the legality of the institution, so it is necessary to carry out mentoring and legalization activities regarding the management and administration of the institution to strengthen and increase capacity so that it can continue to work in carrying out cultural missions. The activities carried out include assistance in legalization and mentoring for the completeness of the administration of Rasat Eco Dance Studio and are held in Tarakan City, North Kalimantan Province. The output of this activity is legalization in the form of a deed of establishment of the institution and the completeness of the administration of the Rasat Eco Dance Studio institution.
The Impact Of Non-Performing Loans, Credit Interest Rates And Total Public Savings On Commercial Bank Loan Distribution Kartini, Kartini; Pratiwi, Sulistya Rini; Irna, Rizky Agusriyanti; Rahmawati, Meylin; Nainggolan, Yohanna Thresia
JURNAL ILMU MANAJEMEN Vol. 22 No. 2 (2025): DECEMBER 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v22i2.84118

Abstract

This study aims to analyse the effect of non-performing loans (NPLs), lending rates, and public savings on lending by commercial banks in North Kalimantan Province. The method used is a quantitative approach with secondary data from Bank Indonesia (BI) and the Financial Services Authority (OJK) in the form of monthly data for the period 2017–2022. The analysis was conducted using multiple linear regression with the assistance of Stata software. The results of the study indicate that NPLs do not have a significant effect on credit disbursement, either for working capital loans or investment loans. Credit interest rates do not affect working capital loans, but have a significant effect on investment loans. Meanwhile, public savings have a significant effect on credit disbursement for both types of loans. Simultaneously, all three variables have a significant impact on credit disbursement. These findings indicate that public savings are the primary factor in increasing credit disbursement, while NPLs are not the main obstacle. Additionally, interest rates have a greater impact on investment loans compared to working capital loans. These results can serve as a reference for banks in formulating credit disbursement strategies and for regulators in developing more effective banking policies.
The Impact Of Non-Performing Loans, Credit Interest Rates And Total Public Savings On Commercial Bank Loan Distribution Kartini, Kartini; Pratiwi, Sulistya Rini; Irna, Rizky Agusriyanti; Rahmawati, Meylin; Nainggolan, Yohanna Thresia
JURNAL ILMU MANAJEMEN Vol. 22 No. 2 (2025): DECEMBER 2025
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jim.v22i2.84118

Abstract

This study aims to analyse the effect of non-performing loans (NPLs), lending rates, and public savings on lending by commercial banks in North Kalimantan Province. The method used is a quantitative approach with secondary data from Bank Indonesia (BI) and the Financial Services Authority (OJK) in the form of monthly data for the period 2017–2022. The analysis was conducted using multiple linear regression with the assistance of Stata software. The results of the study indicate that NPLs do not have a significant effect on credit disbursement, either for working capital loans or investment loans. Credit interest rates do not affect working capital loans, but have a significant effect on investment loans. Meanwhile, public savings have a significant effect on credit disbursement for both types of loans. Simultaneously, all three variables have a significant impact on credit disbursement. These findings indicate that public savings are the primary factor in increasing credit disbursement, while NPLs are not the main obstacle. Additionally, interest rates have a greater impact on investment loans compared to working capital loans. These results can serve as a reference for banks in formulating credit disbursement strategies and for regulators in developing more effective banking policies.
Determinants of Household Welfare among Seaweed Farming Communities: The Roles of Production, Cultivation Area, Prices, and Market Access Irna, Rizky Agusriyanti; Pratiwi, Sulistya Rini; Kartini; Nainggolan, Yohanna Thresia; Rahmatika, Maula Fadhilata; Rahmawati, Meylin
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i1.22

Abstract

This study examines the effects of seaweed production, cultivation area, selling prices, and market access on household welfare in seaweed farming communities. Seaweed is a strategic commodity in coastal economies, yet the welfare of farming households often remains vulnerable to production uncertainty, price volatility, and unequal access to markets. Using a quantitative research design, this study draws on survey data from 110 respondents to analyze the extent to which farm performance and market-related factors shape household welfare. The analytical framework includes descriptive statistics, a household welfare index, instrument reliability testing, and multiple linear regression. The findings indicate that selling price is the strongest predictor of household welfare, followed by production level, market access, and cultivation area. The model explains a substantial proportion of the variation in welfare, suggesting that improvements in farmer well-being depend not only on output expansion but also on stronger market integration and more stable marketing conditions. These results highlight the importance of price stabilization, improved access to market information, stronger farmer institutions, and better post-harvest and logistics systems. The study provides practical insight for designing rural development policies aimed at improving the resilience and welfare of coastal farming households.
Kelayakan Finansial Dan Nilai Tambah Produk Olahan Ikan (Amplang Kuku Macan Al-Izza) Meylin Rahmawati; Sulistya Rini Pratiwi; Kartini Kartini; Rizky Agusriyanti Irna; Ferica C Putri; Yohanna Thresia Nainggolan
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 3 No. 2 (2023): AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v3i2.5114

Abstract

This research aims to address the issues faced by Al-Izza MSMEs, particularly regarding their tiger nail snack product, such as limited capital, availability of raw materials, and competitiveness against similar products. The objectives of this study are: 1) to analyze the financial feasibility of the tiger nail snack product, and 2) to analyze the value-added of the tiger nail snack product. The data obtained are quantitative and processed and presented in tabular form. The sample selection method used purposive sampling. The total monthly expenses incurred by the business owner amount to Rp. 4,371,028. The monthly revenue is Rp. 8,640,000, resulting in a monthly profit of Rp. 4,268,972, and the R/C ratio is greater than one, specifically 1.97, indicating that the business is viable. The Break Even Point (BEP) price is Rp. 6,071 < Rp. 12,000, BEP production is 28 < 720 packages, and BEP revenue is Rp. 330,939 < 8,640,000. Based on these BEP calculations, it can be concluded that the business is feasible. Meanwhile, the value-added of milkfish is Rp. 276,125 per kg, indicating a high value-added ratio of 76.70% > 40%. Considering the high value-added ratio of the milkfish raw material, the business is highly feasible. Therefore, it is advisable for the business owner to increase the production capacity of the tiger nail snack product to achieve greater profits.
Co-Authors Agus Tri Darmawanto Agusriyanti, Rizky Al Zahra, Maya Nur Al’idrus, Muhammad Ariani Awaludin, Awaludin Ayuningtyas, Niken Balloteng, Bunga Najwa Christinawati Putri, Ferica Dedy Harto Devi, Charitin Dwi Wulandari, Rizki Eko Prihartanto, Eko Ersah Atthbarry Rahmadinata Evi Gravitiani Ferica C Putri Ferica Christinawati Putri Ferrica Christinawati Putri Hasbi Ananta, Nadila hatta, djuanda Irna, Mardiyah Irwana Irwana Istianah Asas Jasmine, Nur Azizah Sekar Kartini KARTINI Kartini Kartini Kartini Kartini Lestari, Tanti Try Lestary, Tanti Tri Lisdawati Lisdawati Malik, Aan Digita Margiyono, Margiyono Marvin, Miranda Maulianawati, Diana Muhammad Muaz Ihsan Muhammad Tharmizi Junaid MULYADI Nainggolan, Yohanna Thresia Najwa Balloteng, Bunga Nova Fitriana Nur Utomo, Mohamad Nursia Nursia Nurtang Marlianti Pratiwi, sulistya rini Pratiwi, Sulistya Rini Pratiwi, Sulitya Rini Putri, Ferica Christinawati RAHMATIKA, MAULA FADHILATA Rahmi Nur Islami Rika Wahyuni Rini Pratiwi, Sulistya Rizky Agusrianti Irna Rizky Agusriyanti Rizky Agusriyanti Irna Septian, Septian Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Sulistya Rini Pratiwi Suriani Tanti Try Lestari Usman, Said Utomo, Mohamad Nur Wahyuni Arsianti, Rika Waluyo, Marhadi Budi Winata, Michelle