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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Edunomika (JIE) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat
Hardika, Andhika Ligar
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing

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Sosialisasi Bentuk Badan Hukum untuk UMKM Pengusaha Batik di Cianjur Bagja, Hafied Noor; Rachmat, Radhi Abdul Halim; Hardika, Andhika Ligar; Nababan, Daniel; Lizwaril, Rudy
Abdimas Galuh Vol 7, No 2 (2025): September 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i2.21153

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) batik di Cianjur memiliki potensi ekonomi dan budaya yang besar, namun sebagian besar pelakunya belum memiliki legalitas usaha maupun badan hukum yang jelas. Ketidakjelasan status hukum ini menjadi hambatan utama dalam mengakses pembiayaan, mengikuti pengadaan barang dan jasa, serta memperluas pasar. Kegiatan pengabdian ini bertujuan untuk meningkatkan pemahaman pelaku UMKM batik terhadap bentuk-bentuk badan hukum yang sesuai, seperti CV, PT, dan Koperasi, serta memberikan pelatihan teknis pendaftaran Nomor Induk Berusaha (NIB) melalui sistem OSS. Kegiatan ini membuktikan bahwa sosialisasi hukum yang berbasis kebutuhan lokal dapat menjadi langkah awal dalam mendorong transformasi kelembagaan UMKM. Namun demikian, diperlukan tindak lanjut berupa pelatihan digital dan pendampingan legal formal agar proses formalisasi usaha dapat berjalan secara berkelanjutan. Dengan dilakukannya abdimas mitra mengetahui tahapan dalam mendaftarkan UMKMnya secara legalitas, sehingga semakin banyak UMKM yang sudah mendaftarkan usahanya melalui OSS.
Impact financial ratios and Stock prices in pharmaceutical subsector companies for the 2019-2023 period Hardika, Andhika Ligar; Saleh, Suji Abdullah; Maryanti, Lilis
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1600

Abstract

This research aims to explore the impact of the current ratio, debt to equity ratio, and return on assets on share prices in pharmaceutical subsector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The independent variables tested are current ratio, debt to equity ratio, and return on assets, while the dependent variable is share price. The research sample consisted of 9 pharmaceutical subsector companies selected using the purposive sampling method. Data analysis was carried out using panel data regression analysis with a significance level of 5%, using Eviews 12 software. The research results showed that the current ratio did not have a significant influence on stock prices. However, the debt to equity ratio and return on assets turned out to have a significant effect on the share prices of these companies. Furthermore, together, these three variables influence the share prices of pharmaceutical subsector companies listed on the Indonesian Stock Exchange during the period studied
PENERAPAN PENGENDALIAN INTERNAL PERSEDIAAN UNTUK MENCEGAH TINDAKAN KECURANGAN UMKM KOPI CIRENGOT Hardika, Andhika Ligar; Ilyas, Supriyanto; Yusuf, Paulus Sugianto; Susiani, Rini; Syafdinal, Syafdinal
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10731

Abstract

This study aims to find out how fraudulent acts can be detected and evaluated using internal control measures in the inventory cycle. This research was conducted using a descriptive method. Data collection techniques were carried out using a combination of observation, interviews and literature studies. Data processing is done by analyzing the results of interviews related to the area and comparing them with the results of observations. The results of the study show that internal control is very effective in preventing and detecting fraud in the inventory cycle at MSMEs Cirengot Coffee. The risk of fraud can be handled and prevented adequately. Implementation of controls such as increasing physical supervision, separation of functions and authority, strict and written policies on the company can be a solution to prevent fraud in MSMEs Cirengot Coffee.
Co-Authors Bagja, Hafied Noor Ilyas, Supriyanto Lizwaril, Rudy MARYANTI, LILIS Nababan, Daniel Radhi Abdul Halim Rachmat Saleh, Suji Abdullah Susiani, Rini Syafdinal, Syafdinal Yusuf, Paulus Sugianto