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All Journal Jurnal Ekonomi Bisnis Manajemen Prima GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Khana Saputri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Physics Other

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FAKTOR RECEIVABLE TURNOVER, CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET PADA PERUSAHAAN SEKTOR TRADE, SERVICES AND INVESTMENT Khana Saputri -
Jurnal Ekonomi Bisnis Manajemen Prima Vol. 2 No. 2 (2021): Jurnal Ekonomi Bisnis Manajemen Prima
Publisher : JEBIM Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/jebim.v2i2.1590

Abstract

This study aims to examine the factors of Receivable Turnover, Current Ratio and Debt To Equity Ratio to Return On Assets in Trade, Services and Investment Sector Companies. The research approach used in this research is quantitative research. The population that will be used in this research is the Trade, Service and Investment companies in the Indonesia Stock Exchange totaling 111 companies with 60 observational data. The results of the research show that Receivable Turnover has no significant effect, Current Ratio has a significant positive effect, Debt to Equity Ratio has a significant positive effect partially. Receivable Turnover, Current Ratio, and Debt to Equity Ratio simultaneously affect Return On Asset in Trade, Service and Investment sector companies listed on the Indonesia Stock Exchange. Meanwhile, the coefficient of determination is 15.9%.
Socialization of Early Savings Movement to Improve Skills in Financial Management at the Berkat Iman Orphanage Agus Tina; Khana Saputri; Ninta Katharina; Afriza Amir; William
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2025): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

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

Abstract

This activity is aimed at the community, especially the main focus is children who need guidance on early savings awareness. The community service team from Universitas Prima Indonesia will conduct socialization activities for children at the Berkat Iman Orphanage. The method in implementing community service is in the form of socialization and discussion between UNPRI lecturers, administrators and children of the Berkat Iman Sejahtera Orphanage. This community service activity was carried out at the Berkat Iman Sejahtera Orphanage, Jalan Sampul No. 49, Sei Putih Barat, Medan Petisah District, Medan City. The target of this community service activity is administrators and early childhood children. A total of 25 orphanage children aged 7 months - 14 years accompanied by 5 administrators have participated in the socialization activity. The results of this activity can be concluded that many children at the Berkat Iman Sejahtera Orphanage still do not know about how to save properly. Administrators at the Berkat Iman Sejahtera Orphanage have additional knowledge and understanding related to how to manage finances through saving from an early age. Administrators and children become aware of good ways to save.
Improving Financial Management and Taxation Systems in Azzahra Bee Farm MSMEs Agus Tina; Khana Saputri; Ninta Katharina; Wirda Lilia; Jessy Safitri Sitorus
GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): GANDRUNG: Jurnal Pengabdian Kepada Masyarakat
Publisher : Fakultas Olahraga dan Kesehatan, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/gandrung.v5i1.3431

Abstract

Honey bee cultivation is a technique for caring for honey bee colonies that live in hives. Apart from producing honey, bee cultivation can also produce other products such as propolis, pollen and royal jelly. The honey produced by honey bees has been proven to be efficacious in maintaining body health and can treat several types of diseases. Honey bee cultivation is a very attractive alternative for the community so it can be used as a very promising business field to increase income. For this reason, knowledge of financial management and a good taxation system is needed to support the development of the honey bee cultivation business. UMKM Azzahra Bee Farm is an UMKM engaged in cultivating honey bees located on Jl. Melati Raya - I No.6 Sempakata Village, Medan Selayang District. A survey conducted by the PKM team found problems related to financial management and the tax system that were still poorly understood. So far, financial management has not been properly recorded and understanding of the tax system is still very minimal. The PKM team intends to carry out PKM activities using an approach method through counseling and workshops regarding financial management and the taxation system for MSMEs. Through this PKM activity, it is hoped that it will be beneficial for Azzahra Bee Farm MSMEs in the form of increasing knowledge and skills related to financial management and the taxation system for MSMEs.
Co-Authors Afriza Amir Agus Tina Jessy Safitri Sitorus Ninta Katharina William Wirda Lilia