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All Journal JPT : JURNAL PROTEKSI TANAMAN (JOURNAL OF PLANT PROTECTION) JURNAL PENDIDIKAN TAMBUSAI Jurnal Serina Abdimas
Oktavia, Elisa
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Analisis Rasio Likuiditas, Solvabilitas dan Profitabilitas untuk Menilai kinerja laporan keuangan pada Koperasi Syariah Benteng Mikro Indonesia (BMI) Cabang Mauk Jessica, Ditha; Fani, Ajeng Dwi; Oktavia, Elisa; Mustika, Vika; Nurpadilah, Dedi
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.25217

Abstract

Kopsyah BMI Mauk merupakan koperasi yang kegiatan usahanya seluruhnya di bidang pembiayaan, simpanan dan investasi sesuai dengan pola bagi hasil (Syariah). Tujuan penelitian ini adalah untuk mengetahui dan menilai kinerja laporan keuangan pada Kopsyah BMI Mauk dengan menggunakan analisis rasio likuiditas, solvabilitas dan profitabilitas. Jenis penelitian ini adalah penelitian deskriptif kuantitatif. Penelitian dilaksanakan pada bulan Desember dan Januari 2025. Jumlah tahun pelaporan keuangan sampel yang diambil sebanyak tiga tahun yang dimulai dari tahun 2022-2024. Hasil penelitian berdasarkan rasio likuiditas tahun 2022-2024 diperoleh rata-rata sebesar 155,6% yang dinyatakan tidak sehat. Berdasarkan rasio solvabilitas tahun 2022-2024 diperoleh rata-rata rasio sebesar 61,05% atau masuk dalam kategori koperasi tidak sehat. Berdasarkan rasio profitabilitas tahun 2022-2024 diperoleh rata-rata rasio sebesar 20,36% atau masuk dalam kategori cukup sehat. Meskipun berhasil menghasilkan laba, tantangan dalam likuiditas dan solvabilitas perlu diatasi untuk memastikan keberlanjutan dan pertumbuhan yang sehat.
Pengaruh Literasi Keuangan,Gaya Hidup, dan Penggunaan Dompet Digital Terhadap Prilaku Konsumtif di PT Global Jet Cargo Oktavia, Elisa; Maelani, Ida; Fani, Ajeng Dwi; Nurpadilah, Dedi; Pujia, Dede Puspa
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.31169

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, gaya hidup, dan penggunaan dompet digital terhadap perilaku konsumtif karyawan di PT Global Jet Cargo. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui kuesioner skala Likert yang dibagikan kepada karyawan yang aktif menggunakan dompet digital. Data yang terkumpul dianalisis menggunakan uji validitas, uji reliabilitas, serta regresi linier berganda dengan bantuan perangkat lunak SPSS.
Activity of Castor Bean Leaves Extract (Ricinus Communis Linnaeus) to Development of Nematode Meloidogyne Spp. on Tomato Plant (Lycopersicum esculentum Miller) Oktavia, Elisa; Winarto, Winarto; Sulyanti, Eri
Jurnal Proteksi Tanaman (Journal of Plant Protection) Vol. 5 No. 1 (2021): June 2021
Publisher : Plant Protection Department, Faculty of Agriculture, Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jpt.5.1.34-45.2021

Abstract

Meloidogyne spp. is one of the nematodes that cause root-knot on tomato plants. The botanical nematicide that potentially suppresses the nematode is castor bean leaves (Ricinus communis Linnaeus) extract. This research aimed to get the lethal concentration (LC50 and LC95) of castor bean leaves extract against nematode larvae in-vitro and their effect on the development of root-knot nematode (Meloidogyne spp.) in-planta on tomato plant. The research was carried out in Plant Pest and Disease Laboratory and Greenhouse of Agriculture Faculty, Universitas Andalas, using a completely randomized design (CRD) with two stages; in-vitro and in-planta. The research was used the experiment method in-vitro testing consists of six treatments and five replications, and in-planta testing consists of three treatments and nine replications. The result showed that the application of castor bean leaves extracts invitro can suppress Meloidogyne spp. larvae with LC50 by 0,27% and LC95 by 0,87%. The application of castor bean leaves extract in-planta with treatment concentration 2xLC95 (1,74%) showed effectiveness by 74,69% against the developments of Meloidogyne spp. on tomato plant roots.
PELATIHAN SIKLUS AKUNTANSI DI PANTI ASUHAN ASIH LESTARI Sugiarto D, Elizabeth; Oktavia, Elisa; Kristianto
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29203

Abstract

Asih Lestari Orphanage accommodates children who are sent to high school level, and from the information obtained, these children need tutors to strengthen and enrich the accounting cycle material to support their knowledge at school. Apart from that, accounting cycle training should be carried out from an early age so that when the orphanage children open a business in the future they can evaluate the performance of their business and make appropriate decisions. Asih Lestari (AL) Orphanage students need accounting cycle training based on invitation letter no.025/YPA.AL/SK/VIII/2023 from the leader of the AL orphanage. AL Orphanage students will be released into society (to become independent) after graduating from high school. Therefore, AL orphanage students need knowledge that can equip them to enter the business world. The aim of this PKM is to provide training in the accounting cycle to equip students if they later enter the business world. This PKM activity was carried out on Thursday 28 September 2023 at 08.00 – 13.00. This PKM is implemented with tutorials and evaluation through quizzes and questionnaires. This PKM mandatory output is presented at SERINA VII 2023, while the additional PKM output is in the form of an HKIkan Module.
Co-Authors Dede Puspa Pujia Fani, Ajeng Dwi Jessica, Ditha Kristianto Maelani, Ida Mustika, Vika Nurpadilah, Dedi Sugiarto D, Elizabeth Sulyanti, Eri Winarto Winarto