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Pengelolaan Keuangan Di Era Digital Pada UMKM Makanan Olahan “Loumer Cake” di Padang Panjang Mayliza, Riri; Martha, Lidya; Dewi, Aminar Sutra; Suryadi, Nanda; Gulo, Willyams Putra
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 6 No. 2 (2025): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v6i2.1453

Abstract

Di era digital saat sekarang ini, UMKM menghadapi berbagai peluang baru dalam mengembangkan usaha, mulai dari pemasaran daring, penjualan melalui marketplace, hingga pemanfaatan sistem pembayaran digital. Namun, di balik peluang tersebut, terdapat tantangan besar yang harus dihadapi, terutama dari sisi keuangan, seperti penetapan HPP. Penghitungan laba dan rugi, Menyusun laporan keuangan. Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki banyak bentuk usaha, salah satunya UMKM makanan olahan (Kue). UMKM di kota Padang Panjang memainkan peran penting dalam mendukung perekonomian lokal. Namun, terdapat tantangan yang dihadapi adalah seperti sistem pengelolaan keuangan, terutama dalam hal pencatatan, pemisahan keuangan pribadi dan usaha, serta perencanaan keuangan. Di era digital, digitalisasi keuangan menjadi solusi potensial dalam meningkatkan efisiensi, transparansi, dan akuntabilitas keuangan UMKM. Artikel ini bertujuan untuk mendeskripsikan bentuk pengelolaan keuangan UMKM makanan olahan (Kue) di Padang Panjang dan memberikan solusi digital berbasis aplikasi keuangan. Metode pengabdian dilakukan melalui pendekatan edukatif, wawancara, Hasil menunjukkan bahwa sangat perlu peningkatan kesadaran dan keterampilan pelaku UMKM dalam menerapkan perencanaan dan pencatatan keuangan dan dengan menggunakan aplikasi digital, dalam meningkatkan daya saing dan layanan yang optimal.
Pengaruh Likuiditas, Profitabilitas, dan Leverage terhadap Kebijakan Dividen pada Perusahaan LQ45 Kaswanti, Ferna; Mayliza, Riri
ARZUSIN Vol 5 No 3 (2025): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i3.5699

Abstract

This research is motivated by the inconsistent findings of previous studies regarding the factors that influence dividend policy, particularly in companies listed in the LQ45 index on the Indonesia Stock Exchange. The purpose of this study is to examine the effect of liquidity, profitability, and leverage on dividend policy in LQ45 companies during the 2019–2023 period. This study employs a quantitative approach using purposive sampling, resulting in 24 companies selected as samples with a total of 108 observations. The data were obtained from the companies’ financial statements, and the variables used include the current ratio, return on equity, debt to asset ratio, and debt to equity ratio. Data analysis was conducted using panel data regression with the help of the Eviews 12 software. The results indicate that liquidity has no significant effect on dividend policy. Meanwhile, profitability (Return on Equity) and leverage (Debt to Asset Ratio and Debt to Equity Ratio) have a positive and significant effect on dividend policy. These findings suggest that companies with high profitability and a sound capital structure tend to be more capable of distributing dividends to shareholders. This study has implications for investors in evaluating financial indicators before making investment decisions and serves as a reference for future research related to dividend policy in the Indonesian capital market.
Profitabilitas dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia (BEI) Mayliza, Riri; Dahyana, Dini Sri
ARZUSIN Vol 5 No 4 (2025): AGUSTUS
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i4.6101

Abstract

This study is motivated by the gap in understanding regarding the influence of profitability and company growth on firm value in Indonesia’s banking sector, particularly during the 2019–2023 period. The objective is to examine the effect of profitability and company growth on firm value among banks listed on the Indonesia Stock Exchange (Bursa Efek Indonesia or BEI). A quantitative approach was employed using multiple linear regression analysis based on panel data, obtained from the annual financial statements of 38 banking companies selected through purposive sampling. Data analysis was conducted using E-Views version 12 software and included model feasibility tests (Chow test, Hausman test, and Lagrange Multiplier test), normality test, and partial hypothesis testing using the t-test at a 5% significance level. The results indicate that profitability, measured by Return on Assets (ROA), has a positive and significant effect on firm value, while company growth does not show a significant effect. These findings confirm that profitability is a primary determinant of firm value as perceived by investors in the BEI banking sector. This research contributes meaningfully to corporate financial management and investment strategy in the banking industry and recommends that future studies expand the variables and sample scope to generate more comprehensive and applicable insights.
Pengaruh Konflik Peran dan Stress Kerja Terhadap Kinerja Perawat pada RSU Bunda Padang Riri Mayliza; Gusvi Eldini
Journal of Management and Social Sciences Vol. 3 No. 3 (2024): August : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v3i3.1443

Abstract

Human resource management (HR) is a method of managing human resources in an organization so that it is able to achieve the organization's goals optimally through developing human resources themselves. Based on the results of testing the first hypothesis, it was found that the motivation variable had a positive and significant effect on nurses at RSU Bunda Padang. So, in this study the first hypothesis (H1) was accepted. Based on the results of testing the second hypothesis, it was found that the Job Stress variable had a positive and significant effect on nurses at RSU Bunda Padang. So, in this study the second hypothesis (H2) was accepted. Role Conflict partially has a positive and significant effect on employee performance at RSU Bunda Padang. Thus, it can be concluded that if role conflict among employees increases, nurse performance will decrease. Job Stress partially has a negative but not significant effect on the performance of nurses at RSU Bunda Padang. Thus it can be concluded that if work stress increases it will not affect employee performance. Role Conflict, Multiple role work stress simultaneously has a positive and significant effect on Nurse Performance at RSU Bunda Padang. Thus it can be concluded that if Role Conflict, Job Stress and Performance increase together, then the performance of nurses will increase.