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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi dan Bisnis JURNAL ILMIAH MAKSITEK JURNAL ILMIAH SIMANTEK JURNAL ILMIAH KOHESI Jurnal Ilmu Manajemen & Ekonomika Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Eastasouth Journal of Effective Community Services Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Pengabdian Ibnu Sina Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Riwayat: Educational Journal of History and Humanities Pusat Publikasi Ilmu Manajemen IIJSE Horizon: Indonesian Journal of Multidisciplinary Interaksi : Jurnal Pengabdian Kepada masyarakat Jurnal Pengabdian Kepada Masyarakat Teknologi Informasi dan Komunikasi Journal of Management and Business Analytics
SILAEN, KARINA
Institut Bisnis Dan Komputer Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Analisis Kelayakan Usaha Perikanan Tangkap Menggunakan Alat Tangkap Modern dan Tradisional di Kota Bengkulu Parapat, Andreas Jorghy; Cahyadinata, Indra; Mulyasari, Gita; Parapat, Daniel Surya; Silaen, Karina
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 4 (2026): HORIZON: Indonesian Journal of Multidisciplinary
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i4.7214

Abstract

Small-scale fishing businesses face challenges in maintaining financial viability due to fluctuations in catches, changes in operational costs, and uncertainty in fishermen's income. These conditions require a business feasibility analysis to support decision-making and the sustainability of capture fisheries businesses. This study aims to analyze the financial feasibility and sensitivity level of fishing businesses using drift gillnets and boat lift nets in Bengkulu City. The study used a quantitative approach with a case study method in two locations, namely Baai Island and the Kota Tuo area, Bengkulu. Primary data was obtained through a survey of fishing vessel owners and analyzed using indicators such as Benefit-Cost Ratio (B/C Ratio), Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and sensitivity analysis. The results of the study indicate that both types of businesses are feasible based on all financial feasibility indicators. The sensitivity analysis shows that the drift gillnet business becomes unfeasible if revenue decreases by 80%, while the boat lift net business becomes unfeasible if operational costs increase by 22%. Comparatively, the drift gillnet business has a better level of financial viability than the boat lift net business. This finding indicates that while both businesses are feasible to develop, the drift gillnet business has greater financial resilience to changing economic conditions, making it a potentially more sustainable alternative for fishermen in Bengkulu City.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DIGITALBERBASIS MICROSOFT EXCEL BAGI UMKM Winda Simanjuntak; Karina Silaen; Endang Br Sinaga
Interaksi : Jurnal Pengabdian Kepada masyarakat Vol. 3 No. 02 (2026): Juli 2026
Publisher : PT. Ndruru Jaya Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67763/ijpkm.v3i02.121

Abstract

Poor financial management remains a challenge for many Micro, Small, and Medium Enterprises (MSMEs), particularly in recording transactions and preparing financial reports that can support decision-making. This Community Service activity aimed to improve the ability of MSME owners to prepare digital financial reports using Microsoft Excel. The activity was conducted in May 2026 in Medan City, involving 30 participants from the trade, culinary, and service sectors. It employed a participatory training and mentoring approach consisting of needs identification, training, hands-on practice, individual mentoring, and evaluation. The training materials covered transaction recording, general journals, ledgers, trial balances, income statements, statements of financial position, and the use of simple formulas in an Excel template. The evaluation results showed that the average score increased from 58.40 in the pre-test to 87.60 in the post-test, while the completion rate increased from 33% to 93%. The overall satisfaction rate reached 97%. Participants also began implementing the separation of personal and business finances, routine financial recording, and the use of financial reports as a basis for evaluation. Practice-based mentoring and simple Excel templates have the potential to be replicated to strengthen financial accountability among MSMEs.
Co-Authors Adiwima Zebua AJI PRABOWO Albertus Daeli Amril Amril Arisman Parhusip BACHTIAR, LASMAN EDDY Desyana Putri Dhea Rebeca Lumbanraja Edward Alezandro Lbn. Raja Endang Br Sinaga Fiannisa, Muharani Gita Mulyasari Gogor Christmass Setyawan HAFIDZA RAHMANA Indra Cahyadinata, Indra Lilis Dariyanti Maduwu M.Budi Rifai Maduwu, Lilis Dariyanti Maria Ayustina Doke Ria MELVA SITANGGANG Montaris Silaen Montaris Silaen Nadeak, Putry H Parapat, Andreas Jorghy Parapat, Daniel Surya PARHUSIP, ARISMAN Prabowo, Aji Putra Raja Tunggal Hasugian Putri, Desyana Ribka Apriani Hutauruk Saputra Adiwijaya Silaen, Montaris Sinaga, Febriani Br. Sinaga, Gideon Sitanggang, HD. Melva Stpl, Desi Rahel Togu Harlen Lbn. Raja Winda Simanjuntak Yovita Yovita