Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal Jurnal EMT KITA Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal
Bachtiar, Irmah Halimah
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pengaruh Size, ROA dan Leverage Terhadap Struktur Modal Perusahaan di BEI Ratnawita, Ratnawita; Syahribulan; Bachtiar, Irmah Halimah; Syamsinar; Durya, Ngurah Pandji Mertua Agung
Jurnal EMT KITA Vol 8 No 4 (2024): OCTOBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v8i4.3057

Abstract

This study aims to examine and analyze the effects of firm size, ROA, and leverage on the capital structure of companies listed on the Indonesia Stock Exchange (IDX). The population of this research includes all food and beverage companies listed on the IDX for the 2019-2023 reporting period. The results were obtained both simultaneously and partially. The sampling method used was purposive sampling, resulting in 18 companies as research samples. The analysis technique used in this study is multiple linear regression analysis using SPSS, where the data were tested with the coefficient of determination test (R²), F-test, and t-test at a 5% significance level (0.05). In addition, the data were analyzed using descriptive statistics, and classical assumption tests were also conducted, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The SPSS output showed that the One-Sample Kolmogorov-Smirnov test statistic was 0.132, with residual data having a significance value of Asymp. Tolerance for the three independent variables greater than 0.10, and VIF values below 10, indicating no multicollinearity. The significance values for the independent variables were X₁ (size) = 0.338, X₂ (ROA) = 0.201, and X₃ (leverage) = 0.183. The Durbin-Watson (DW) statistic was 1.873, compared to the Durbin-Watson significance table with N = 90 and three independent variables (K = 3). The regression coefficient (β₁) was 0.003. The regression coefficient (β₂) was 0.042. The R² (R Square) value was 0.937. Variable X₁ (size) had a t-value of 0.084 < t table 0.67735 and a significance value (Sig.) of 0.933 > 0.05. Variable X₂ (ROA) had a t-value of 0.442 < t table 0.67735 and a significance value (Sig.) of 0.659 > 0.05. Variable X₃ (leverage) had a t-value of 10.490 < t table 0.67735.
Inovasi Packaging Keripik Ubi Resky menjadi keripik CIS untuk Mendukung Perekonomian Lokal Supiati, Supiati; Bachtiar, Irmah Halimah; Gafur, Gafur; Nurmiati, Nurmiati; Rijal, Abdul Rahman Khaerul
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol 7, No 4 (2024): Oktober 2024
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v7i4.3471

Abstract

Representing a significant effort to support local economic growth which is an essential goal of the government. This project aimed to transform the packaging of Resky chips into chips in a glass (CIS), enhancing their competitiveness in the digital marketplace. Our partners faced several challenges, including limited knowledge of business management and marketing, insufficient production tools, and a lack of product innovation. The involvement of the community service team has provided renewed hope and guidance to these business owners. To tackle these issues, we utilized a combination of training and mentoring methods. Our training sessions covered key areas such as financial bookkeeping, production management, packaging innovation, marketing strategies, and product digitalization. As a result of these method, our partners have successfully adopted basic bookkeeping practices. The Resky chips have been rebranded with new packaging and labels, along with the introduction of a personal branding strategy for the CIS. They have also secured business license numbers (NIB) and distribution permits (PIRT), and we facilitated their application for a halal certificate. Resky’s Chips are now officially branded as CIS by Khasnah Food n Drink. Additionally, our partners have established a social media, with accounts on Instagram, a Facebook fan page, and a profile on Akkio Smart City, managed by the Gowa Regency Government.Keywords: Chips; CIS; MSMEs; product digitalization; packaging innovation Abstrak: Dukungan terhadap UMKM merupakan salah satu gebrakan pemerintah dalam meningkatkan perekonomian lokal. Tujuan dilakukannya PKM ini adalah untuk melakukan transformasi kemasan keripik ubi Resky menjadi keripik CIS (chips in a glass) agar dapat bersaing di dunia digital. Permasalahan utama yang dialami mitra adalah minimnya pengetahuan pemilik usaha dalam manajemen usaha, minimnya pengetahuan pemilik usaha dalam pemasaran, keterbatasan alat produksi dan inovasi produk belum dilakukan. Kehadiran pengusul PKM membawa harapan besar bagi mitra. Metode yang digunakan oleh pengusul yaitu pelatihan dan pendampingan. Pelatihan yang dilakukan meliputi pembukuan keuangan sederhana, managemen produksi, inovasi packaging, serta managemen pemasaran dan digitalisasi produk. Hasil kegiatan yang dilakukan menunjukkan bahwa mitra telah mampu membuat pembukuan sederhana, kemasan baru dari keripik ubi resky telah disertai dengan label, personal branding cips in a glass, nomor izin berusaha (NIB), dan izin edar berupa nomor Pangan Industri Rumah Tangga (PIRT). Pengusul juga telah melakukan pengajuan sertifikat halal untuk mitra. Saat ini keripik Ubi milik Ibu Resky telah berubah nama menjadi Keripik CIS by Khasnah Food n Drink. Mitra juga telah membuat media sosial berupa Instagram, fanpage facebook dan akun di Akkio Smart City milik Pemerintah Kabupaten Gowa.Kata Kunci: Keripik; CIS; UMKM; digitalisasi produk; inovasi kemasan
Peningkatan Produktivitas Produk Jamur Tiram Cicoro Farm Kelurahan Bulurokeng Makassar Bachtiar, Irmah Halimah; Syam, Agus Salim; Supiati; Rizki Zakina; Sri Nurhidayah
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 8 No. 4 (2025): Oktober 2025
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v8i4.4085

Abstract

Abstract: Oyster mushroom cultivation in Bulurokeng Village, Makassar, can be an alternative to empower local communities to be more productive. The main problems experienced by partners are the use of manual and simple tools, which slows oyster mushroom production, the lack of bookkeeping in accordance with Financial Accounting Standards, and suboptimal marketing. The method used by the community service team as a form of solution to the problems faced by partners is to provide appropriate technological tools and provide training, outreach, and conduct focus group discussions. The role of technology is expected to have an impact in building community innovation. The results of this activity show that productivity in oyster mushroom production has increased by 300%, partners are able to make simple bookkeeping according to SAK and partners have new packaging equipped with labels that are marketed online. Keywords: oyster mushrooms; packaging; marketing; business bookkeeping; productivity Abstrak: Budidaya jamur tiram di Kelurahan Bulurokeng Makassar, mampu menjadi alternatif dalam memberdayakan masyarakat lokal agar lebih produktif. Permasalahan utama yang dialami mitra adalah penggunaan alat yang masih manual dan sederhana sehingga memperlambat produksi jamur tiram, belum ada pembukuan sesuai Standar Akuntansi Keuangan serta pemasaran yang tidak dilakukan secara optimal. Adapun metode yang dilakukan tim pengabdian sebagai bentuk solusi dari permasalahan yang dihadapi mitra yaitu dengan memberikan alat teknologi tepat guna dan memberikan pelatihan, sosialisasi serta melakukan focus group discussion. Peran teknologi diharapkan memberi dampak dalam rangka membangun masyarakat dalam berinovasi. Hasil dari kegiatan ini menunjukkan produktivitas dalam produksi jamur tiram meningkat sebesar 300%, mitra mampu membuat pembukuan sederhana sesuai SAK dan mitra memiliki kemasan baru dilengkapi label yang dipasarkan secara online. Kata kunci: jamur tiram; kemasan; pemasaran; pembukuan usaha; produktivitas
Pemberdayaan Masyarakat Pemula UMKM Mie Basah Kelurahan Paccerakkang Kota Makassar Melalui Digitalisasi Bachtiar, Irmah Halimah; Gafur, Gafur; Supiati, Supiati; Bachtiar, Ayu Darmawan; Hasan, Azizah
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 6 No. 4 (2023): Oktober 2023
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v6i4.2722

Abstract

The magnitude of the role of MSMEs as the backbone of the national economy is evidenced from data from the Ministry of Cooperatives and Small and Medium Enterprises for 2022 that the number of MSMEs in South Sulawesi has experienced a significant increase and in 2022 it will reach 268,299 units. However, this condition contrasts with Mr. Rahman Robin's MSMEs Mie Basah Manga Tiga, which does not provide optimal results, and sales sometimes experience a decline. The purpose of this service is to develop the Mangga Tiga wet noodle business through digital utilization. One of the government's newest programs in supporting MSME growth is "Ministry of Finance One Supports MSMEs Growing through Digitalization and Globalization Towards Advanced Indonesia". Based on this program, we consider it important to increase the wet noodle business through digitization. The method used is the provision of materials as well as training and assistance regarding the preparation of financial reports, digital marketing and packaging innovation. The results of the activity show that partners are able to compile simple financial reports, partners are able to carry out digital marketing through several online applications, and the new packaging of mangga tiga wet noodles is equipped with a product label which already contains a business license and halal certificate.Keywords: MSMEs; Wet noodle; DigitizationAbstrak: Besarnya peranan UMKM  sebagai tulang punggung perekonomian nasional dibuktikan dari data Kemenkop UKM tahun 2022 bahwa jumlah UMKM di Sulawesi Selatan mengalamai peningkatan yang signifikan dan di tahun 2022 mencapai 268.299 unit. Namun kondisi demikian kontras dengan pelaku UMKM Mie Basah Manga Tiga milik Bapak Rahman Robin yang tidak memberikan hasil yang optimal bahkan penjualan terkadang mengalami penurunan. Tujuan dilaksanakan pengabdian ini adalah untuk mengembangkan usaha mie basah Mangga Tiga melalui pemanfaatan digital. Salah satu program terbaru pemerintah dalam mendukung pertumbuhan UMKM adalah “Kemenkeu Satu Mendukung UMKM Tumbuh melalui Digitalisasi dan Globalisasi Menuju Indonesia Maju”. Berdasar dari program tersebut kami menganggap penting meningkatkan usaha mie basah melalui digitalisasi.  Metode yang digunakan adalah pemberian materi serta pelatihan dan pendampingan mengenai penyusunan laporan keuangan, pemasaran digital dan inovasi packaging. Hasil kegiatan menunjukkan bahwa mitra sudah mampu menyusun laporan keuangan sederhana, mitra mampu melakukan pemasaran digital melalui beberapa aplikasi online, serta kemasan baru dari mie basah mangga tiga sudah dilengkapi label produk yang di dalamnya sudah terdapat izin usaha dan sertifikat halal.Kata kunci: UMKM; Mie Basah; Digitalisasi
Inovasi Packaging Keripik Ubi Resky menjadi keripik CIS untuk Mendukung Perekonomian Lokal Supiati, Supiati; Bachtiar, Irmah Halimah; Gafur, Gafur; Nurmiati, Nurmiati; Rijal, Abdul Rahman Khaerul
Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Vol. 7 No. 4 (2024): Oktober 2024
Publisher : STMIK Royal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33330/jurdimas.v7i4.3471

Abstract

Representing a significant effort to support local economic growth which is an essential goal of the government. This project aimed to transform the packaging of Resky chips into chips in a glass (CIS), enhancing their competitiveness in the digital marketplace. Our partners faced several challenges, including limited knowledge of business management and marketing, insufficient production tools, and a lack of product innovation. The involvement of the community service team has provided renewed hope and guidance to these business owners. To tackle these issues, we utilized a combination of training and mentoring methods. Our training sessions covered key areas such as financial bookkeeping, production management, packaging innovation, marketing strategies, and product digitalization. As a result of these method, our partners have successfully adopted basic bookkeeping practices. The Resky chips have been rebranded with new packaging and labels, along with the introduction of a personal branding strategy for the CIS. They have also secured business license numbers (NIB) and distribution permits (PIRT), and we facilitated their application for a halal certificate. Resky’s Chips are now officially branded as CIS by Khasnah Food n Drink. Additionally, our partners have established a social media, with accounts on Instagram, a Facebook fan page, and a profile on Akkio Smart City, managed by the Gowa Regency Government.Keywords: Chips; CIS; MSMEs; product digitalization; packaging innovation Abstrak: Dukungan terhadap UMKM merupakan salah satu gebrakan pemerintah dalam meningkatkan perekonomian lokal. Tujuan dilakukannya PKM ini adalah untuk melakukan transformasi kemasan keripik ubi Resky menjadi keripik CIS (chips in a glass) agar dapat bersaing di dunia digital. Permasalahan utama yang dialami mitra adalah minimnya pengetahuan pemilik usaha dalam manajemen usaha, minimnya pengetahuan pemilik usaha dalam pemasaran, keterbatasan alat produksi dan inovasi produk belum dilakukan. Kehadiran pengusul PKM membawa harapan besar bagi mitra. Metode yang digunakan oleh pengusul yaitu pelatihan dan pendampingan. Pelatihan yang dilakukan meliputi pembukuan keuangan sederhana, managemen produksi, inovasi packaging, serta managemen pemasaran dan digitalisasi produk. Hasil kegiatan yang dilakukan menunjukkan bahwa mitra telah mampu membuat pembukuan sederhana, kemasan baru dari keripik ubi resky telah disertai dengan label, personal branding cips in a glass, nomor izin berusaha (NIB), dan izin edar berupa nomor Pangan Industri Rumah Tangga (PIRT). Pengusul juga telah melakukan pengajuan sertifikat halal untuk mitra. Saat ini keripik Ubi milik Ibu Resky telah berubah nama menjadi Keripik CIS by Khasnah Food n Drink. Mitra juga telah membuat media sosial berupa Instagram, fanpage facebook dan akun di Akkio Smart City milik Pemerintah Kabupaten Gowa.Kata Kunci: Keripik; CIS; UMKM; digitalisasi produk; inovasi kemasan
Co-Authors Bachtiar, Ayu Darmawan Durya, Ngurah Pandji Mertua Agung Fachry Abda El Rahman Gafur, Gafur Hasan, Azizah Nurmiati Nurmiati Ratnawita Ratnawita Rijal, Abdul Rahman Khaerul Rizki Zakina SRI NURHIDAYAH Supiati Supiati Supiati Syahribulan Syam, Agus Salim