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Pendampingan Pencatatan Laporan Keuangan Pada UMKM Pinem, Anwar Arifin; Siti Rahmayuni; Ekki Satria Jaya; Eko Edy Susanto
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 3 No. 4 (2023): Oktober: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v3i4.1147

Abstract

Balikpapan is a supporting city for the Capital of the Archipelago, which must have a notable icon for its progress. It comprises six districts, one of which is Balikpapan Tengah, consisting of six sub-districts: Gunung Sari Ilir, Gunung Sari Ulu, Mekar Sari, Karang Rejo, Sumber Rejo, and Karang Jati. The area is home to 4,575 Micro, Small, and Medium Enterprises (MSME). The objective of financial report recording assistance is to aid MSME in calculating the costs incurred in producing goods or products intended for sale by business operators.The assistance method involves providing training and guidance for entrepreneurs who join the MSME forum in each sub-district. The outcome of this assistance is that business operators can calculate production costs, determine the selling price, and create financial reports, including cash flow and profit and loss statements. This initiative aims to elevate Balikpapan's status by empowering MSME in Balikpapan Tengah to better manage their financial aspects. By enabling entrepreneurs to accurately calculate production costs and set competitive prices, the program contributes to the economic development and sustainability of these businesses. The training and guidance provided through the MSME forum serve as a crucial step towards enhancing the overall economic landscape of Balikpapan
The Influence of Profitability and Company Size on Earnings Quality with Capital Structure as an Intervening Variable Pinem, Anwar Arifin; Rahmayuni, Siti; Jaya, Ekki Satria; Susanto, Ekko Edy; Azizah, Bintang Chairunnisa
Jurnal Orientasi Bisnis dan Entrepreneurship (JOBS) Vol 5 No 1 (2024): JUNE 2024
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jobs.v5i1.4156

Abstract

The aim of this research is to determine the effect of profitability and company size on earnings quality by using capital structure as an intervening variable. The data used comes from the company's financial reports for 2011-2023. Profitability is measured by ROA and company size is measured by Ln (total assets), while earnings quality is calculated using the DACC formula acting as an intervening variable along with capital structure. The data analysis model used is multiple linear regression and path analysis. The findings show that profitability and company size have no influence on capital structure. Furthermore, the variables profitability, company size and capital structure have no effect on earnings quality, and capital structure does not act as a mediating variable between profitability and company size on earnings quality.
Konsultasi Bisnis Serta Strategi Bisnis Umkm Untuk Meningkatkan Pendapatan Siti Rahmayuni; Pinem, Anwar Arifin
Kolaborasi: Jurnal Pengabdian Masyarakat Vol 4 No 4 (2024): Kolaborasi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Inspirasi El Burhani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56359/kolaborasi.v4i4.376

Abstract

Pengabdian masyarakat ini bertujuan untuk memberikan konsultasi bisnis serta strategi bisnis bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Balikpapan untuk meningkatkan pendapatan mereka. Dengan pendekatan yang komprehensif, program ini akan mengidentifikasi tantangan utama yang dihadapi oleh UMKM lokal, menawarkan solusi praktis, dan memberikan pelatihan intensif dalam aspek-aspek penting seperti manajemen keuangan, pemasaran, dan inovasi produk. Hasil yang diharapkan dari program ini adalah peningkatan pendapatan UMKM, peningkatan kapasitas pengelolaan bisnis, dan peningkatan daya saing di pasar lokal
Pelaksanaan Program SDGs Meningkatkan Kualitas dan Penjualan Umkm Amplang Berbasis Media Sosial di Kelurahan Sesumpu Siti Rahmayuni; Pinem, Anwar Arifin; Jaya, Ekky Satria; Piyani, Henny Okta; Widiyanto, Agung; Anjani, Meisy Dwi
Kolaborasi: Jurnal Pengabdian Masyarakat Vol 4 No 6 (2024): Kolaborasi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Inspirasi El Burhani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56359/kolaborasi.v4i6.454

Abstract

Introduction: This community service program is designed to improve the quality and sales of Amplang MSMEs in Sesumpu Village, Penajam District, by utilizing social media. Objective: Polaksar Bayah, Sesumpu Village, Penajam District Method: Training and Mentoring Result: increased income for entrepreneurs, strengthening production capacity, and improvements in business management practices carried out by participants. Thus, this program is expected to provide a significant positive impact on the development of MSMEs in the area Conclusion: The community service program implemented in Sesumpu Village has succeeded in achieving its goals in improving the quality and sales of Amplang MSMEs. Through a planned and participatory approach, this program is able to overcome various challenges faced by partners, including limited knowledge in business management and marketing
Study Kelayakan Bisnis dan Kewirausahaan pada UMKM Balikpapan Pinem, Anwar Arifin; Rahmayuni, Siti; Ramadhani, Naya Thalita
Kolaborasi: Jurnal Pengabdian Masyarakat Vol 4 No 6 (2024): Kolaborasi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Inspirasi El Burhani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56359/kolaborasi.v4i6.459

Abstract

Introduction: Business and entrepreneurship feasibility studies are important aspects in the development of Micro, Small, and Medium Enterprises (MSMEs) in Balikpapan, which function to understand the potential and risks of business in the area. Objective: The purpose of this service is to assist MSMEs in Balikpapan in analyzing business feasibility and improving entrepreneurship through appropriate education and training. Method: This service method involves interactive training and mentoring for MSME actors, including market analysis, business plan preparation, and production cost calculations. Result: The results of this activity show an increase in MSME understanding of business feasibility studies, better access to financing sources, and closer collaboration with local governments. Conclusion: This service program has succeeded in providing a positive impact on the growth and competitiveness of MSMEs, and can be used as a model for developing entrepreneurship in other areas.
DAMPAK FLUKTUASI EKONOMI GLOBAL TERHADAP PENGELOLAAN PORTOFOLIO INVESTASI DAN RETURN SAHAM DI BURSA EFEK INDONESIA Pinem, Anwar Arifin; Rahmayuni, Siti
Income Vol 6 No 2 (2025): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v6i2.620

Abstract

This study aims to analyze the impact of global economic fluctuations on investment portfolio management and stock returns in the Indonesia Stock Exchange (IDX). Global economic fluctuations, represented by macro indicators such as global inflation, the Federal Reserve’s interest rate, world oil prices, and the USD/IDR exchange rate, have a significant influence on the behavior of the Indonesian capital market. This research employs a quantitative approach with an explanatory design. The population consists of companies listed on the IDX, with the LQ45 index selected as the sample using purposive sampling, supported by secondary data such as stock index reports, exchange rates, and macroeconomic data. The results indicate that global economic turbulence tends to increase stock market volatility, which affects portfolio management strategies. Investors need to adopt asset diversification, risk management, and hedging strategies to minimize losses. These findings emphasize the importance of financial and economic sensitivity in facing global uncertainty to achieve investment return optimization.
Pendampingan Pencatatan Keuangan Dan Penghitungan Harga Pokok Produksi Pada UMKM Di Balikpapan Rahmayuni, Siti; Pinem, Anwar Arifin; Aulia, Nadya Putri
Abdimas Mandalika Vol 4, No 2 (2025): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v4i2.29178

Abstract

This community service aims to assist in financial record-keeping and cost calculation of production to Micro, Small, and Medium Enterprises (MSMEs) in Balikpapan. In this context, effective financial management is crucial for enhancing competitiveness and business sustainability. Through this program, participants will be equipped with the skills to record financial transactions and calculate production costs, essential in determining selling prices and desired profits.The implementation method involves collaboration with local government and is conducted in several stages, starting with data collection of MSMEs, assistance, and evaluation of results. This activity is expected to not only provide practical knowledge and skills but also boost participants' confidence in managing their businesses. Through the evaluation conducted, it is hoped that MSMEs will experience improvements in operations and income after participating in this program. Thus, this community service is expected to contribute positively to the development of MSMEs in Balikpapan and enhance the overall well-being of the community.
PENGARUH CORPORATE GOVERNANCE, RISIKO KEUANGAN TERHADAP KINERJA KEUANGAN DESA Pinem, Anwar Arifin; Rahmayuni, Siti; Piyani, Henny Okta; Ramadhani, Naya Thalita
Manager : Jurnal Ilmu Manajemen Vol. 7 No. 2 (2024): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh corporate governance terhadap kinerja keuangan desa dan pengaruh risiko keuangan terhadap kinerja keuangan desa Siderejo Kabupaten Penajam Pasir Utara. Metode penelitian mengunakan metode kuantitatif. Analisis data akan dilakukan menggunakan regresi berganda. Hasil penelitian bahwa corporate governance berpengaruh terhadap kinerja keuangan desa dan risiko keuangan berpengaruh terhadap kinerja keuangan desa