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Analisis Laporan Keuangan untuk Mengukur Kinerja Keuangan pada Koperasi Simpan Pinjam CU. Banuri Harapan Kita Ngabang Zalviwan, Muhammad; Siregar, Hendri Parhotan; Rika, Magdalena; Hesti, Fitria Yoga; Wicaksono, Amin; Octaviani, Dina
Equator Journal of Management and Entrepreneurship (EJME) Vol 13, No 1 (2025): Equator Journal of Management and Entrepreneurship
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/ejme.v13i1.90091

Abstract

CU Banuri Harapan Kita didirikan pada 1994 untuk memberikan layanan keuangan kepada masyarakat. CU ini bertujuan memajukan ekonomi masyarakat dengan mengumpulkan tabungan dan memberikan pinjaman. CU ini berdiri di bawah naungan Kantor Koperasi Kabupaten Sanggau.Adapun rumusan masalah Apakah Kinerja Keuangan Koperasi Simpan Pinjam CU. Banuri Harapan Kita Ngabang sudah sesuai jika ditinjau berdasarkan analisis PEARLS (Pretection, Effective Financial Structure, Asset Quality, Rate of Return and Cost, Sign of Growth)?. Berdasarkan rumusan masalah tersebut maka penelitian ini dilaksanakan untuk mengetahui apakah keadaan laporan keuangan Kantor CU Banuri Harapan Kita Ngabang dalam kondisi yang baik atau tidak baik. Untuk dapat mengetahui hal ini maka dilakukan analisa laporan keuangan dengan menerapkan analisis PEARLS (Pretection, Effective Financial Structure, Asset Quality, Rate of Return and Cost, Sign of Growth). Berdasarkan hasil penelitian dan pengukuran menghasilkan rasio yang sangat jauh dari batas ideal, dengan demikian kinerja keuangan CU Banuri Harapan Kita dari rasio propeksi 1 (P1) ini adalah "Tidak Baik". Dari hasil perhitungan rasio propeksi 2 (P2) ini CU Banuri Harapan Kita juga "Tidak Baik". Hasil pengukuran rasio Total Recivables to Total Assets Ratio "Tidak Ideal. kinerja keuangannya atas rasio ini "Tidak Baik". Hasil pengukuran rasio TotalSavings Deposits to Total Assets, kinerja keuangannya atas rasio ini "Baik". Hasil pengukuran rasio TotalExternal Credit toTotal Asset, kinerja keuangannya atas rasio ini "Baik". Hasil pengukuran Rasio Biaya (bunga) simpanan terhadap rata-rata Simpanan/Deposit kinerja keuangannya atas rasio Total Interest cost on Saving Deposits to Average saving deposite Modal sendiri/lembaga terhadap Total Aset adalah "Baik". Hasil pengukuran rasio biaya jasa simpanan (BJS) modal saham terhadap rata-rata simpanan saham kinerja keuangannya atas rasio Total Total interst (devidend) Cost on Shares to Average Member Shares adalah "Baik". Hasil pengukuran rasio beban biaya operasi dari usaha terhadap total aset kinerja keuangannya atas rasio Total Operating Expenses to Average Total Assets adalah "Baik". Hasil pengukuran kinerja keuangannya atas rasio kemampuan persediaan kas atau kas pada ATM CU yang dibandingkan jumlah aset atau Non-earning Liquid Assets to Total Assets adalah "Baik". Hasil terhadap pertumbuhan anggota maka pertumbuhan aset CU Banuri Harapan Kita dianggap sudah sangat tinggi dan sangat ideal.  
Pengaruh Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2020-2023 Boris; Zalviwan, Muhammad; Indra Maulana, Uray Andrey
Jurnal Equilibrium Manajemen Fakultas Ekonomi Universitas Panca Bhakti Vol 11 No 1 (2025): Vol 11 No 1 (2025): Jurnal Equilibrium Manajemen (JEM)
Publisher : Prodi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jem.v11i1.566

Abstract

This study analyzes the impact of profitability and dividend policy on the firm value of property and real estate companies listed on the Indonesia Stock Exchange (BEI) for the period 2020-2023. Profitability is measured using Return on Equity (ROE), dividend policy using Dividend Payout Ratio (DPR), and firm value using Price to Book Value (PBV). The study employs a panel data regression method with financial report data from BEI, analyzed using E-Views. The research sample consists of 19 companies that consistently distributed dividends from a total population of 92 companies. The results show that profitability (ROE) has a negative and significant impact on firm value (PBV). Meanwhile, dividend policy (DPR) does not have a significant impact on firm value. However, simultaneously, profitability and dividend policy significantly influence firm value
Empowering Housewives Through Creativity-Based Paper and Plastic Waste Management in Sungai Jawi Village Outside Pontianak City: Pemberdayaan Ibu-Ibu Rumah Tangga Melalui Pengelolaan Sampah Kertas Dan Plastik Berbasis Kreativitas Di Desa Sungai Jawi Luar Kota Pontianak Rizieq, Rahmatullah; Zalviwan, Muhammad; Ekawati, Ekawati; Bancin, Hardi Dominikus
Mattawang: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.mattawang4271

Abstract

Household waste management, particularly paper and plastic waste, remains a significant challenge in Pontianak due to limited public awareness and skills in recycling. This community service program aimed to empower housewives through creativity-based waste management training so that paper and plastic waste could be transformed into useful and economically valuable products. The methods included socialization on types and benefits of recycling, hands-on training in crafting products from paper and plastic, and mentoring on product marketing. The results indicated a significant improvement in participants’ knowledge, skills, and marketing understanding. Before the training, most participants were unfamiliar with recycling processes and product utilization. Afterward, all participants were able to produce creative products and apply basic marketing strategies, including the use of social media. Moreover, the majority expressed interest in starting small businesses based on recycled crafts. Thus, this program effectively enhanced the capacity of housewives to manage waste productively while opening sustainable creative economic opportunities. Abstrak Pengelolaan sampah rumah tangga, khususnya kertas dan plastik, masih menjadi permasalahan di Kota Pontianak akibat rendahnya kesadaran dan keterampilan masyarakat dalam memanfaatkannya. Kegiatan pengabdian ini bertujuan memberdayakan ibu rumah tangga melalui pelatihan pengelolaan sampah berbasis kreativitas agar limbah kertas dan plastik dapat diolah menjadi produk bernilai guna sekaligus bernilai ekonomi. Metode yang digunakan mencakup sosialisasi mengenai jenis dan manfaat daur ulang, praktik pembuatan kerajinan tangan, serta pendampingan aspek pemasaran. Hasil kegiatan menunjukkan peningkatan signifikan pada pengetahuan, keterampilan, dan pemahaman pemasaran peserta. Jika sebelumnya sebagian besar belum mengenal proses daur ulang, setelah pelatihan seluruh peserta mampu menghasilkan produk kreatif dan memahami strategi pemasaran sederhana, termasuk pemanfaatan media sosial. Mayoritas peserta juga menyatakan keinginan untuk memulai usaha kecil berbasis kerajinan daur ulang. Dengan demikian, kegiatan ini berhasil meningkatkan kapasitas ibu rumah tangga dalam mengelola sampah secara produktif sekaligus membuka peluang ekonomi kreatif berkelanjutan.
Investment Management and Capital Markets Training for Students State Vocational School 1 Pontianak: Pelatihan Manajemen Investasi dan Pasar Modal Bagi Siswa/i SMK Negeri 1 Pontianak Pratiwi*, Windi; Aisyah, Aisyah; Rianti Ardana Reswari; Utama, Naiyun Untung; Zalviwan, Muhammad
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 8 No. 4 (2024): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v8i4.19245

Abstract

SMK Negeri 1 Pontianak is one of the vocational schools in Pontianak City that has not applied investment management knowledge in the capital market so students cannot understand the concept of capital markets in the business world. Apart from that, students' knowledge about capital markets is also very minimal due to the low level of literature and practice related to capital markets. It is hoped that this activity will trigger awareness, interest, and knowledge from the younger generation to invest in the capital market. Apart from that, this training also aims to introduce students to investment mechanisms in the Capital Market. This training starts from the preparation stage, namely surveying, determining target locations, preparing facilities and infrastructure for activities, and preparing training materials, including modules for training activities. The stages of implementing the activities are the presentation of material and investment training with simulations using the Motion Trade application.
PENINGKATAN KESEHATAN GIZI MELALUI DAPUR SEHAT ATASI STUNTING Samsuri; Suci, Ida Ayu; Zalviwan, Muhammad
Dianmas Bhakti: Jurnal Pengabdian pada Masyarakat Vol 1 No 1 (2024): Dianmas Bhakti: Jurnal Pengabdian pada Masyarakat
Publisher : LPPM Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/dianmas.v1i1.478

Abstract

Stunting is a condition of growth failure in children under five due to chronic malnutrition during the first 1,000 days of life (HPK). This condition is characterized by a child's height that is lower than the standard for their age. In Mempawah District, the prevalence of stunting has increased from 25.1% in 2022 to 27.2% in 2024, reflecting a serious problem in child nutrition. Sungai Duri II Village, Sungai Kunyit Sub-district, with a population of children under five who are vulnerable to stunting, is the focus of health interventions. Factors such as lack of access to nutritious food, poor quality of sanitation, and lack of parental knowledge are the main causes of stunting in this area. Collecting data on the health of children under five in Sungai Duri II Village is important as a basis for planning appropriate intervention programs. Through the improvement of basic health services, the role of posyandu, and health counseling, it is hoped that Sungai Duri II Village can become a model of success in overcoming stunting and improving the welfare of children under five