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Wahyuti, Sri
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SOSIALISASI LATIHAN PENCATATAN KEUANGAN SEDERHANA PADA PEDAGANG TOKO KELONTONG DI SAMARINDA Wahyuti, Sri
Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Vol. 3 No. 1 (2023): Juni
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jpkpm.v3i1.1227

Abstract

This service aims to provide training socialization, namely to provide soft skills for Peek MSME actors in terms of simple financial recording. This training had a positive impact on MSME actors in the form of increasing their understanding of how financial records should be carried out for more effective business financial management. Training activities are carried out using socialization techniques and practice. The result of this training is that peep business actors have better skills in carrying out simple financial records. The main problem faced by MSME actors is that they have never recorded financial transactions in a simple and chronological manner so that the financial condition and development of the business cannot be known. With this activity, it is expected to increase understanding, knowledge, and skills in simple bookkeeping for grocery traders.
IMPLIKASI FINANCIAL TECHNOLOGY, LITERASI KEUANGAN DIMEDIASI OLEH DIGITAL MARKETING TERHADAP KINERJA KEUANGAN UMKM Astri Yulidar Abbas, Muhammas; Wahyuti, Sri; Safrullah, Safrullah
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.575

Abstract

This research aims to determine the direct effects that occur due to the existence of financial technology and financial literacy mediated by digital marketing on the financial performance of MSMEs in Samarinda City. This research uses quantitative descriptive research, and the nature of this research is explanatory research. The sample for this research is MSMEs in Samarinda City. The sampling technique uses a purposive sampling method. The data analysis used is SEM PLS (Partial Least Square) analysis. Primary data was obtained from distributing questionnaires with data collection techniques using questionnaires and documentation. The results of the research state that the relationship between fintech and positive financial performance has no significant effect, the relationship between financial literacy and positive financial performance has a significant effect, and digital marketing mediates fintech and financial literacy on financial performance positively and significantly. Digital marketing is 80% an influential and significant factor in financial performance, with 20% other variables.
Financial management to improve competitiveness in Indonesian fintech peer-to-peer lending companies Dachlan, Rudy Syafariansyah; Wahyuti, Sri; Yulidar Abbas, Muhammad Astri; Rohmah, Siti
Jurnal Mantik Vol. 9 No. 2 (2025): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i6.6459

Abstract

The rapid growth of Indonesia’s fintech industry, especially in peer-to-peer (P2P) lending, presents both opportunities and financial risks. This study aims to examine and compare the financial management strategies of two major Indonesian fintech companies—Easycash and Findaya—by analyzing their profitability, liquidity, solvency, and operational efficiency. Using a descriptive comparative design and secondary data from audited financial reports covering the period from 2019 to 2023, the study calculates key financial ratios, including ROA, ROE, Current Ratio, DER, and Efficiency Ratio. Results show that Easycash adopted a high-leverage growth model, experiencing a significant decline in profitability (ROA: 58.7% to 2.6%) and an increase in financial risk (DER reached 2.20). In contrast, Findaya followed a conservative financial strategy, improving performance with increased ROA (-53.8% to 16.0%), higher liquidity (CR: 4.15), and lower debt (DER: 0.32). These contrasting approaches provide insight into risk tolerance, strategy execution, and resilience. The study contributes by offering firm-level evidence on how financial management impacts competitiveness in Indonesia’s fintech sector and serves as a model for evaluating financial strategies in similar emerging markets.
Struktur Kepemilikan Dan Kinerja Keuangan Pada Perusahaan Barang Konsumsi Di Indonesia Dachlan, Rudy Syafariansyah; Wahyuti, Sri; Aini, Nur Fadilah
Jurnal Administrasi Bisnis Vol. 5 No. 2 (2025): November 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jab.v5i2.9902

Abstract

Struktur kepemilikan merupakan faktor penting dalam menentukan kinerja keuangan perusahaan, terutama di industri barang konsumsi cepat saji Indonesia yang kompetitif antara perusahaan keluarga dan perusahaan multinasional. Penelitian ini meneliti pengaruh kepemilikan terhadap profitabilitas, struktur modal, dan nilai perusahaan dengan membandingkan PT Mayora Indah Tbk dan PT Unilever Indonesia Tbk selama periode 2020–2024. Desain penelitian yang digunakan bersifat komparatif kuantitatif dengan data sekunder dari Bursa Efek Indonesia, berupa laporan keuangan yang telah diaudit dan laporan tahunan perusahaan. Analisis dilakukan terhadap ROE, DER, dan PBV menggunakan uji normalitas serta uji t independen. Hasil penelitian menunjukkan bahwa Unilever memiliki profitabilitas dan valuasi pasar yang lebih tinggi, sedangkan Mayora memiliki tingkat leverage yang lebih rendah dan stabil. Temuan ini memperluas teori trade-off dengan menunjukkan bahwa perusahaan keluarga cenderung menerapkan under-leverage untuk menjaga stabilitas, sementara perusahaan multinasional lebih agresif dalam pembiayaan utang demi mendorong pertumbuhan. Pendekatan longitudinal mengungkap bahwa pola ini tetap konsisten setelah pandemi, memberikan implikasi penting bagi investor, manajer, dan pembuat kebijakan. Penelitian ini juga merekomendasikan penguatan peran investor institusional sebagai mekanisme pengawasan manajerial. Penelitian ini memiliki keterbatasan karena periode observasi yang relatif singkat dan cakupan industri yang sempit. Penelitian selanjutnya disarankan untuk memperluas data dan sektor yang diteliti agar hasilnya lebih representatif.
Efektivitas Penggunaan Modal Kerja pada PT Sepatu Bata Tbk dan PT Primarindo Asia Infrastructure Tbk Periode 2019-2023 M. Astri Yulidar Abbas; Safrullah, Safrullah; Wahyuti, Sri; Mushofa, Ali
MAMEN: Jurnal Manajemen Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i4.6534

Abstract

This study investigates the effectiveness of working capital utilization at PT Sepatu Bata Tbk (BATA) and PT Primarindo Asia Infrastructure Tbk (BIMA) during the 2019–2023 period. Using a quantitative comparative approach, the research analyzes quarterly financial reports obtained from the Indonesia Stock Exchange. The analysis employs four key ratios: cash turnover, accounts receivable turnover, inventory turnover, and working capital turnover, compared to industry benchmarks. The results reveal that BATA demonstrates superior performance in managing cash and receivables, consistently exceeding the industry standard, while BIMA records lower effectiveness with only sporadic improvements. Both companies, however, perform poorly in inventory management, as indicated by consistently negative turnover values that highlight structural inefficiencies and declining demand in the footwear industry. Working capital turnover also fluctuates considerably: BATA reached extraordinary peaks in 2022–2023 but later recorded negative values, while BIMA persistently showed instability and negative performance after 2021. These findings suggest that effective working capital management is crucial to maintaining liquidity and operational continuity, particularly in industries facing global economic pressures, shifting consumer preferences, and supply chain disruptions. The study contributes to financial management literature by providing empirical evidence on the importance of optimizing working capital strategies to sustain competitiveness in the Indonesian footwear sector.
PENERAPAN KONSEP AKUNTANSI LINGKUNGAN PADA PENGELOLAAN KEUANGAN PEMBUATAN ECOBRIK DALAM MEWUJUDKAN DESA RAMAH LINGKUNGAN Wahyuti, Sri; Yulidar, M. Astri; Rohmah, Siti; Riyanto, Agus; Chandra, Rio; J, Yohanes Christian
Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Vol. 5 No. 2 (2025): Desember
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Widya Gama Mahakam Samarinda

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

Abstract

Akuntansi lingkungan adalah suatu pendekatan dalam akuntansi yang memperhitungkan dampak lingkungan dari aktivitas organisasi dan memperhatikan keberlanjutan lingkungan. Akuntansi lingkungan bertujuan untuk mengidentifikasi, mengukur,dan melaporkan informasi mengenai kinerja lingkungan perusahaan juga masyarakat dalam kepeduliannya pada lingkungan. Tujuan sosialisasi dalam penerapan konsep akuntansi lingkungan adalah untuk meningkatkan pengetahuan keilmuan akuntansi lingkungan itu sendiri, kesadaran, kepedulian dan partisipasi masyarakat dalam pengelolaan keuangan dalam produk terutama pembuatan ecobrick guna menciptkan suasana lingkungan yang bersih, nyaman dan asri terbebas dari sampah menjadikan desa yang ramah lingkungan. Luaran dalam pengabdian kepada masyarakat ini dapat menginspirasi inisiatif dalam program pengelolaan sampah yang berkelanjutan, tidak hanya berfokus pada teori tetapi juga memberikan contoh tindakan yang dapat dilakukan masyarakat khusunya siswa setiap hari. Hasil pengabdian berhasil mengintegrasikan prinsip akuntansi keuangan dalam pengelolaan sampah daur ulang, khususnya ecobrick, dengan memberikan nilai ekonomi melalui pencatatan biaya pengumpulan, pemrosesan, dan potensi penjualan
Co-Authors Adnan, Gandi Agus Riyanto Aini, Nur Fadilah Cahyani, Putri Dachlan, Rudy Syafariansyah Hanafi, Abdul J, Yohanes Christian M. Astri Yulidar Abbas Mushofa, Ali Parembang, Elmayani Rio Chandra, Rio Safrullah, Safrullah Siti Rohmah Sugiarto S Syamsiar, Syamsiar Thomas Yulidar, M. Astri