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SUSTAINABILITY OF INVESTMENT OBJECTIVES OF VILLAGE TOURISM ON ORIGINAL INCOME OF VILLAGE (PAD) IN INDONESIA Subekti; Mirza Anindya Pangestika
Journal of Research in Business, Economics, and Education Vol. 2 No. 1 (2020): February
Publisher : Kusuma Negara Business School

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

Abstract

Village funds are a new hope for village communities to develop their potential. However, forced planning does not in detail see what exactly is needed by the community makes the village funds do not function optimally. Most of it is only for infrastructure development and only a small portion for sustainable productive activities. Village funds were poured into Village-Owned Enterprises (VOE) by opening village tourism destinations. The ignorance of the village government and the VOE management manage the potential tourism destinations of each region resulting in village tourism destinations being built almost the same in all villages in Indonesia without looking at the backward relations and future relationships of the concept of tourist destinations. This research method uses extraction from the United Nations Conference on Trade and Development (UNCTAD), SWOT Analysis with the Travel and Tourism Competitive Index as a measure of the sustainability of investments, how big is the effect on the original income of the village. The results show that investments made by the village government through VOE are inversely proportional to the village's original income. This study found the concept of novelty to balance investment with genuine village income called Competitiveness Financial Services
Pengaruh Return on Equity dan Current Ratio terhadap Dividend Payout Ratio pada Perusahaan Manufaktur Sektor Basic Materials Terdaftar di BEI Periode 2018-2023 Mohamad Faizun; Mirza Anindya Pangestika
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 3 (2024): September : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i3.1238

Abstract

This study aims to explore the impact of financial factors, such as Return On Equity, Current Ratio on Dividend Payout ratio in manufacturing companies in the basic Materials sector listed on the IDX from 2018 to 2023. This study uses a quantitative method. The population and sample in this study are the annual financial statements of manufacturing companies in the basic materials sector in 2018-2023. The sample in this study consists of 54 financial statements taken using a purposive sampling technique. The data analysis used in this study is multiple linear regression analysis using the help of the SPSS 22 application. The results of the study show that partially the Return On Equity (ROE) variable has a significant effect on the Dividend Payout Ratio (DPR). Meanwhile, the Current Ratio (CR) variable has no effect on the Dividend Payout Ratio (DPR). Meanwhile, the Current Ratio (CR) variable has no effect on the Dividend Payout Ratio (DPR). Simultaneously, the Return On Equity (ROE) and Current Ratio (CR) variables affect the Dividend Payout Ratio (DPR) with a determination coefficient value of 21.6%.
Pengaruh Ukuran Perusahaan dan Working Capital Turnover terhadap Profitabilitas pada PT Unilever Tbk Tahun 2014-2023 Rosalia Indah Ariani; Mirza Anindya Pangestika
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 2 No. 3 (2024): Agustus : Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v2i3.1621

Abstract

This study purpose to analyze the Effect of Company Size and Working Capital Turnover (WCT) on Profitability (ROA) at PT Unilever Indonesia Tbk in 2014-2023. This study uses a quantitative method. The population and sample in this study are the Quarterly Financial Reports of PT Unilever Indonesia Tbk in 2014-2023. The sample in the study was 40 financial reports taken using saturated sampling techniques. The data analysis used in this study is multiple linear regression analysis using the SPSS 22 application. The results of the study indicate that partially the Working Capital Turnover (WCT) variable has an effect on Profitability (ROA). While the company size variable partially has no effect on Profitability (ROA). Simultaneously, the company size and Working Capital Turnover (WCT) variables have an effect on Profitability (ROA) with a determination coefficient value of 16.1%.
Pengaruh Return On Asset Dan Debt To Equity Ratio terhadap Dividen Payout Ratio pada Perusahaan Sektor Basic Materials yang Terdaftar di BEI Periode 2018-2023 Viola Nur Lita; Mirza Anindya Pangestika
Kajian Ekonomi dan Akuntansi Terapan Vol. 1 No. 3 (2024): September : Kajian Ekonomi dan Akuntansi Terapan (KEAT)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/keat.v1i3.467

Abstract

This is research purpose to analyze the influence of Return On Assets (ROA) and Debt To Equity Ratio (DER) on the Dividen Payout Ratio (DPR) in manufacturing companies in the basic materials sector listed on the Indonesian stock exchange for the 2018-2023 period. This research uses quantitative methods. The population and sample in ithis research are the annual financial reports of companies in the basic materials sector for the 2018-2023 period. The sample in the study was 54 financial reports taken using purposive sampling techniques. The data analysis used in this research is multiple linear regression analysis using the SPSS 22 application. The results of the research show that partially Return On Assets and Debt To Equity Ratio have a significant effect on the Dividen Payout Ratio. Simultaneously Return On Assets and Debt To Equity Ratio have a significant on the Dividen Payout Ratio.
Pelatihan Penyusunan Laporan Keuangan pada Perangkat Desa Kecamatan Bumijawa Kabupaten Tegal Mirza Anindya Pangestika; Fatkhuri Fatkhuri
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Vol. 3 No. 4 (2024): Desember : Jurnal Hasil Pengabdian Masyarakat Indonesia
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/karunia.v3i4.3038

Abstract

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy
Pengaruh Current Ratio dan Debt Ratio terhadap Return on Asset pada PT Unilever Indonesia Tbk Tahun 2014-2023 Ainah Munawaroh; Mirza Anindya Pangestika
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Vol. 3 No. 1 (2025): Februari: Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/jupiekes.v3i1.2178

Abstract

The purpose of this study is to determine and analyze the effect of Current Ratio (CR) and Debt to Asset Ratio (DAR), to Return on Asset (ROA) at PT. Unilever Indonesia Tbk. This research method is quantitative. The population and sample of this study are quarterly financial reports at PT Unilever Indonesia Tbk in 2014-2023. The data for this study are secondary data using the official website of PT Unilever Indonesia Tbk, namely www.unilever.co.id. The sample in this study has 40 financial reports taken using saturated sampling techniques. Data analysis in the study uses multiple linear regression analysis using the SPSS 22 application. The results of the study show that partially and simultaneously the Current Ratio and Debt to Asset Ratio variables have an effect on Return on Assets. With a determination coefficient value of adjusted R Square of 0.379. This shows that 37.9% of the Return on Asset variable can be explained by the Current Ratio and Debt to Asset Ratio variables.
Manajemen Pengelolaan Barista (Caffe Shop): PKBM Syafa’at Kecamatan Pagerbarang Kabupaten Tegal Mirza Anindya Pangestika; Nurul Wulandari Putri
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 3 No. 2 (2025): Juni: Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v3i2.2044

Abstract

The growing demand for coffee drinks has created significant opportunities in the coffee shop sector, especially for young people. However, in the Pagerbarang Kabupaten Tegal area, the majority of young people still lack the skills needed to professionally run a coffee business or the technical abilities of a barista. In response to this situation, this community service activity was implemented with the aim of providing training in coffee shop management and basic barista skills to increase the competitiveness of young people in the creative economy sector. This training was developed through a participatory approach integrating interactive classes for understanding theory, direct practice for skill acquisition, and support in developing a business plan as a first step towards entrepreneurship. This activity revealed an increase in participants' skills and understanding of coffee shop management and operations, customer relations, and fundamental coffee service skills. Participants also expressed a strong interest in starting their own businesses. This initiative is expected to serve as a catalyst for encouraging an entrepreneurial spirit among young people and contributing to the sustainable development of the local economy
Manajemen Pelatihan Pengelolaan Barista Dalam Upaya Peningkatan Keterampilan Dan Kemandirian Ekonomi Masyarakat Nurul Wulandari Putri; Mirza Anindya Pangestika
Jurnal AbdiMas Ekonomi Terapan Vol. 3 No. 01 (2025): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Jurnal AbdiMas Ekonomi Terapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jamet.v3i01.48

Abstract

Meningkatnya minat terhadap kopi telah menciptakan peluang besar di industri kedai kopi, khususnya di kalangan Masyarakat. Namun, di wilayah Lebaksiu Kabupaten Tegal, banyak pemuda yang masih kurang memiliki keterampilan yang diperlukan untuk mengelola bisnis kopi secara professional maupun kemampuan perihal teknis sebagai barista. Untuk menghadapi masalah ini, program pengabdian kepada masyarakat ini diselenggarakan dengan tujuan memberikan pelatihan tentang manajemen kedai kopi dan keterampilan dasar barista, sehingga dapat meningkatkan daya saing pemuda di sektor ekonomi kreatif. Pelatihan ini dirancang dengan pendekatan partisipatif, yang mencakup kelas interaktif untuk memahami teori, praktik langsung untuk memperoleh keterampilan, serta dukungan dalam merancang rencana bisnis sebagai langkah awal menuju kewirausahaan. Kegiatan ini menunjukkan peningkatan keterampilan dan pemahaman peserta mengenai manajemen dan operasi kedai kopi, bagaimana membuat perizinan dalam berbisnis, hubungan dengan pelanggan, serta keterampilan dasar dalam penyajian kopi. Peserta juga menunjukkan ketertarikan yang tinggi untuk memulai usaha mereka sendiri. Inisiatif ini diharapkan dapat menjadi pendorong semangat kewirausahaan di kalangan generasi muda dan berkontribusi pada pembangunan ekonomi lokal yang berkelanjutan
Pelatihan Penulisan Jurnal Ilmiah di Pondok Pesantren Imam Syafi’i Brebes M. Masrukhan; Mirza Anindya Pangestika
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 3 No. 4 (2025): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v3i4.1372

Abstract

The scientific journal writing training held at the Imam Syafi'i Islamic Boarding School in Brebes is part of a strategic effort to improve academic literacy and scientific writing skills among students and teaching staff. The background to this activity is the low ability and confidence in scientific writing, which has resulted in minimal involvement of students in academic publications, both at the local and national levels. This training activity involved 30 participants, consisting of final-year students and teachers, using an approach that integrates theory and practice in a balanced manner. The material presented included understanding the structure of scientific journal writing, citation techniques using reference applications, publication ethics, and direct practice in drafting scientific articles. The training was conducted in several intensive sessions, followed by evaluations through pre- and post-tests. The evaluation results showed a significant increase in participants' understanding, where the average score increased from 55 to 80. Not only from a cognitive perspective, participants also showed increased confidence in expressing ideas and systematically compiling scientific writing. Some participants were even able to produce article manuscripts worthy of submission to scientific journals. Although this activity faced several challenges, such as limited training time and access to the latest scientific literature, overall, the training was deemed successful in fostering a stronger academic culture within the Islamic boarding school environment. It is hoped that this training program can be continued and developed sustainably as part of a strategy to strengthen academic capacity and scientific literacy within Islamic boarding schools.
Manajemen Pelatihan Pengelolaan Barista Dalam Upaya Peningkatan Keterampilan Dan Kemandirian Ekonomi Masyarakat Nurul Wulandari Putri; Mirza Anindya Pangestika
Jurnal AbdiMas Ekonomi Terapan Vol. 3 No. 01 (2025): JURNAL ABDIMAS EKONOMI TERAPAN
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jamet.v3i01.48

Abstract

Meningkatnya minat terhadap kopi telah menciptakan peluang besar di industri kedai kopi, khususnya di kalangan Masyarakat. Namun, di wilayah Lebaksiu Kabupaten Tegal, banyak pemuda yang masih kurang memiliki keterampilan yang diperlukan untuk mengelola bisnis kopi secara professional maupun kemampuan perihal teknis sebagai barista. Untuk menghadapi masalah ini, program pengabdian kepada masyarakat ini diselenggarakan dengan tujuan memberikan pelatihan tentang manajemen kedai kopi dan keterampilan dasar barista, sehingga dapat meningkatkan daya saing pemuda di sektor ekonomi kreatif. Pelatihan ini dirancang dengan pendekatan partisipatif, yang mencakup kelas interaktif untuk memahami teori, praktik langsung untuk memperoleh keterampilan, serta dukungan dalam merancang rencana bisnis sebagai langkah awal menuju kewirausahaan. Kegiatan ini menunjukkan peningkatan keterampilan dan pemahaman peserta mengenai manajemen dan operasi kedai kopi, bagaimana membuat perizinan dalam berbisnis, hubungan dengan pelanggan, serta keterampilan dasar dalam penyajian kopi. Peserta juga menunjukkan ketertarikan yang tinggi untuk memulai usaha mereka sendiri. Inisiatif ini diharapkan dapat menjadi pendorong semangat kewirausahaan di kalangan generasi muda dan berkontribusi pada pembangunan ekonomi lokal yang berkelanjutan