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Pelatihan Pembukuan Sederhana Bagi Pelaku UMKM di Desa Kore, Kecamatan Sanggar Alwi, Alwi; Rimawan, M.; Ismunandar, Ismunandar; Hidayanti, Mawar
Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 02 (2024): Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Devi Tara Innovations

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Abstract

Micro and small businesses that withstand economic crises are able to absorb labor thereby significantly reducing unemployment. In Kore Village, Sanggar District, Bima Regency, small and medium-sized businesses often neglect accounting, and there is no separation of personal and business assets. Most of these MSME actors are still making decisions based on intuition and experience. In simple accounting training for small businesses, the purpose of implementing PKM is to know how to do accounting itself so that it is systematic and important when doing accounting so that income, costs and profits are measured. and know the development of the business. In Kore Baru Village, Sanggar District, Bima Regency, the method of implementing community service is divided into three stages, namely the first stage of interviews and field observations, the second stage of conducting training, and the last stage is mentoring and monitoring. . The results obtained from this activity are able to increase knowledge and skills in business management through simple and easy-to-implement bookkeeping/accounting so as to increase work motivation.
Pemberdayaan Literasi Rumah Baca Di Desa Kore Kecamatan Sanggar Kabupaten Bima Alwi, Alwi; Hidayanti, Mawar; Rimawan, M.; Ismunandar, Ismunandar
Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 01 (2025): Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Devi Tara Innovations

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Abstract

The Literacy House is a facility designed to encourage community participation, especially children and teenagers, to be more active in literacy activities, both in reading, writing and discussions. This community service program aims to reactivate and develop the Literacy House in Kore Village, Sanggar District, Bima Regency, in order to increase the reading interest and writing skills of the local community. By providing access to a variety of books and learning facilities, it is hoped that this Literacy House can become a place that supports the growth of non-formal education in the reading house community in KORE Village, Sanggar District, Bima Regency. The results of this service show very high enthusiasm from Youth and Community Shop leaders and it is hoped that this service will increase interest in reading, writing skills, as well as active participation in digital literacy activities for the people of KORE Village, Kec. Sanggar Bima Regency.
Manfaat Sumber Belajar IPS pada Siswa SD Syafruddin, Syafruddin; Ramadhan, Muhammad Rohim; Pratiwi, Hatirah Putri; Nurmala, Nurmala; Alwi, Alwi
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Belajar dapat menghasilkan perubahan perilaku yang diinginkan melalui proses pendidikan. Teknik untuk meningkatkan pemanfaatan sumber daya dan mencapai keunggulan kelas. Pengalaman pembicara di sekolah terbatas jika kita memandang fase pembelajaran sebagai suatu kemajuan dalam bidang percakapan. Ilmu Pengetahuan Sosial merupakan salah satu nama mata pelajaran yang diajarkan di sekolah dasar dan menengah. Mata pelajaran yang disebut Ilmu Sosial yang mengintegrasikan ilmu-ilmu sosial seperti sejarah, geografi dan ekonomi disebut sebagai "Ilmu Sosial" Perencanaan yang sistematis diperlukan untuk semua tahapan proses pengajaran. IPS merupakan tujuan khusus karena penekanan pada unsur pembelajaran untuk mencapai tujuan pendidikan nasional melalui pembelajaran materi IPS secara sistematis. Metode deskripsi kualitatif digunakan oleh penulis dalam penelitian ini, yang didasarkan pada dokumen-dokumen terkait dari majalah dan buku. Metode, strategi, dan sistem pembelajaran IPS yang sesuai untuk siswa SD menjadi dasar dari hasil yang diperoleh.
The Effect of Debt Policy on Financial Performance in Automotive Sub-Sector Companies Listed on the Indonesia Stock Exchange Nabila, Puput; Alwi, Alwi; Herman, Herman
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

This study uses three indicators, namely the short-term debt ratio and the long-term debt ratio, to see the effect on profitability measured using return on equity. This study uses a sample of this research is the sub-sector of automotive companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2022. The observable sample was 5 samples that met the criteria for ten years of research. The sampling method used is purposive sampling. The data analysis method used is multiple linear regression analysis. The results of this study show that short-term debt variables have a negative and significant effect on profitability, this can be seen with a level of significance with a value of 0.034 < 0.05. The long-term debt variable has a negative and insignificant effect on profitability, this is also seen with a level of significance with a value of 0.007 < 0.05.
Financial Ratio Analysis to Measure Financial Performance at Pt. Aneka Tambang (Persero) Tbk. Nurasyifa, Ratu Safira; Alwi, Alwi; Nurhayati, Nurhayati
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

The purpose of this study is to analyze and find out how much financial performance PT. In measuring the company's financial performance, the data analysis technique used is financial ratio analysis which includes 1). Liquidity (Current ratio) 2). Solvency (debt to assets ratio) 3). Activity (Total asset turnover) and 4). Profitability (Return on equity). By using the One Sample T-test with the help of the SPSS Version 26 program. The sample used in this study is financial statements in the form of data on sales, current debt, total debt and net profit for the last 10 consecutive years from 2013 to 2022. Based on the results of research and analysis, it shows that 1). The financial performance of PT. Aneka Tambang (Persero) Tbk during 2013-2022 reviewed from the liquidity ratio (Current ratio) the results of the study show that the indicator is not performing well. 2). Solvency (debt to asset ratio), the results of the study show that the indicator is not performing well. 3). Activities (Total asset turnover), the results of the financial performance research of PT. Aneka Tambang (Persero) Tbk, which is considered not good. 4). The results of the calculation of the Profitability ratio (Return on equity) show that the financial performance of PT. Aneka Tambang (Persero) Tbk, from this indicator, is also considered to be performing poorly.
The Effect of Working Capital Turnover on Profitability at Telkom Indonesia Tbk Fitrianingsih, Fitrianingsih; Alwi, Alwi; Huda, Nurul
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

This study aims to produce information in the form of a more in-depth explanation of the effect of working capital turnover on return on equity. And obtained the results from processed data on how much the working capital turnover affects return on equity (ROE). The research method used in this study is associative which is to know the influence between two or more variables in the form of annual financial statements from 2018 to 2022. Based on the calculation with the simple linear regression equation Y = 27.890 + 0.080X, it means that if the working capital turnover value is 0, the return on equity (ROE) value is 0.080% and if the working capital turnover increases by Rp. 1,- then the return on equity will increase by 0.080%. The value of R = 0.725 implies that the relationship between working capital turnover and return on equity (ROE) is strong. While the value of R2 = 0.525 or 52.5%, meaning that the return on equity is influenced by the turnover of working capital of 52.5%, the remaining 47.5% is influenced by other variables that are not studied. Meanwhile, from the T test resulting in a sig of 0.018 < 0.05, the H1 will be accepted, and based on the Thitung test of 2.975 which means that the variable of the T value of the calculation is greater than the Table of 1.860 proves that the turnover of working capital has a significant effect on return on equity (ROE).
The Influence of Altman Z-Score Bankruptcy Prediction Model on Stock Prices in the Textile and Garment Sub-Sector Companies Muhazir, M. Rony; Alwi, Alwi; Herman, Herman
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

This research aims to help investors evaluate the financial health of companies listed on the IDX. The Altman Z-Score model, given by Z = 1.2 X1 + 1.4 X2 + 3.3 X3 + 0.6 X4 +1,0 X5 This study also examines the impact of the Z-Score on stock prices, which is recorded after a company releases its financial reports. A total of 3 manufacturing companies were selected for research using purposive sampling. The results of the Z-Score calculation show that there are no companies that are potentially on the verge of bankruptcy, all three companies are in the safe zone, and this shows that they are financially healthy. Simple regression analysis shows that the Z-Score value has a direct effect on stock prices. Likewise, the value of the T Test results has a significant influence on stock prices. The objective of this study is to ascertain if there is a significant correlation between the Altman Z-Score and the volatility in a company's stock price. The results of this investigation could offer valuable insights for investors, financial analysts, and stakeholders in making informed decisions and risk evaluations.
The Effect of Debt to Equity Ratio (DER) on Return on Equity at PT Astra Agro Lestari Tbk Saradillah, Linda; Alwi, Alwi; Huda, Nurul
Journal of Economics, Management and Accounting (JEMA) Vol. 2 No. 02 (2025): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

This study investigates the effect of the Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Astra Agro Lestari Tbk. DER represents the proportion of debt to equity in a company's capital structure, whereas ROE reflects the company’s ability to generate profits from its shareholders’ equity. The research employs a quantitative approach using secondary data derived from the company’s annual financial statements for the period 2012–2023. A simple linear regression analysis is conducted to assess the relationship between the variables. The findings reveal that DER does not have a statistically significant effect on ROE. This indicates that changes in the company’s capital structure, particularly in terms of debt utilization, do not substantially impact the returns earned by shareholders. The study suggests that other factors—such as operational efficiency, asset utilization, and strategic financial management—may play a more prominent role in influencing ROE. These results provide valuable insights for investors and corporate decision-makers regarding the relative importance of capital structure in shaping financial performance.
Pengaruh Work Life Balance dan Persepsi Dukungan Supervisor terhadap Intention to Stay dengan Kepuasan Kerja sebagai Variabel Intervening Alwi, Alwi; Sanusi, Fauji; Imron, Ali
INOVASI Vol. 11 No. 2 (2024): Inovasi: Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/Inovasi.v11i2.p443-456.42845

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh work life balance (X1) dan persepsi dukungan supervisor (X2) terhadap intention to stay (Y) dengan kepuasan kerja (Z) sebagai variabel intervening. Metode yang digunakan adalah pendekatan deskriptif kuantitatif dengan teknik pengambilan sampel purposive sampling yaitu pengambilan sampel dengan kriteria yang sudah ditentukan oleh peneliti. Metode pengumpulan data menggunakan kuesioner dengan pengukuran skala interval dan menggunakan 80 responden sebagai sampel dari jumlah total populasi sebanyak 375 perawat RSUD Banten. Untuk analisis data menggunakan uji model menggunakan alat analisis SmartPLS 4.0. Hasil penelitian yang diperoleh yaitu: (1) work life balance berpengaruh positif dan signifikan terhadap intenton to stay dengan nilai t-statistik (1,794>1,65) dan p-values (0,036<0,05), (2) persepsi dukungan supervisor berpengaruh positif dan signifikan terhadap intention to stay dengan nilai t-statistik (2,059 > 1,65) dan p-values (0,020 < 0,05), (3) work life balance berpengaruh positif dan signifikan terhadap kepuasan kerja dengan nilai t-statistik (2,357 > 1,65) dan p-values (0,009 < 0,05), (4) persepsi dukungan supervisor berpengaruh positif dan signifikan terhadap kepuasan kerja dengan nilai t-statistik (4.021 > 1,65) dan p-values (0,000 < 0,05), (5) kepuasan kerja berpengaruh positif dan signifikan terhadap intention to stay dengan nilai t-statistik (4,675 > 1,65) dan p-values (0,000 < 0,05), (6) kepuasan kerja dapat memediasi pengaruh work life balance dengan intention to stay dengan nilai t-statistik (2,024 > 1,65) dan p-values (0,021 < 0,05), (7) kepuasan kerja dapat memediasi pengaruh persepsi dukungan supervisor dengan intention to stay dengan nilai t-statistik (3,207 > 1,65) dan p-values (0,001 < 0,05).
Profitability, Liquidity, Solvency and Activity Analysis to Assess Financial Performance of PT. Visi Media Asia Tbk. Ikasanti, Putri Wahyu; Alwi, Alwi
Invoice : Jurnal Ilmu Akuntansi Vol. 4 No. 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9001

Abstract

The purpose of this research is to find out and analyze how big the financial performance of PT. Visi Media Asia, Tbk. In measuring the company's financial performance, the data analysis technique used is financial ratio panalysis which includpes 1). Profitability (Return on assets, Return on equity and Net profit margin) 2). Liquidity (Current ratio, Cash ratio and Quick ratio) 3). Solvency (debt to assets and debt to equity ratio) and 4). Activities (Total asset turnover and inventory turnover). using the One Sample T-test with the help of the SPSS Version 20 program. The sample used in this study is the financial statements in the form of balance sheets, income and cash flows for the last 10 years from 2015. 2011 – 2020. Based on the results of research and analysis shows that 1). Financial performance of PT. Visi Media Asia Tbk during 2011-2020 in terms of profitability ratios, the results of the study show that each of these indicators is considered not performing well. 2). Liquidity, the results of the study show that through the indicators of the current ratio and cash ratio, it is known that the financial performance of PT. Visi Media Asia Tbk, is considered not to perform well. Meanwhile, when viewed from the quick ratio, it is known that the financial performance of PT. Vision of Media Asia Tbk, which is considered to be performing well. 3). Solvency, financial performance research results show that each of these indicators is considered not performing well and 4). The results of the calculation of the activity ratio show that the financial performance of PT. Visi Media Asia Tbk, from each of these indicators is also considered not to perform well.
Co-Authors Abdullah, Muh. Tang Abidin Abidin Agung Sulistiyo, R Kukun Ahdiaryani, Rizki Alfiady, Teuku Alhumaira, Adinda Faudila Aman, Yusuf Amiruddin Ketaren Andi Rahmat Hidayat, Andi Rahmat Andriyansah . Angriani, Anggi Anita Anita arafah, Salmah Arif Rahman Arimi, Kurnia Aris Munandar Armansyah Aulia, Faizul Ayuspita, Ela Bakti, Indra Setia Basit, Mutmainnah Baso Madiong Chalid, Ibrahim Chatarina Umbul Wahyuni Dewiyanti, Dewiyanti Dian Herdiana Didi Setiawan, Didi Dina Oktaviana Dita, Dita Ernawati Ernawati Eviana Eviana, Eviana Fachry Abda El Rahman Fauzi Fauzi Firman Firman Gita Susanti, Gita Hafied, Fadhliah Hamid, Abd. Haris Hanifah Muthiah Hartina, Hartina Heridah, Andi Hermadin, Hermadin Hidayah, Dandi Nurul Hidayanti, Mawar Husnul Khatimah Iftitah, Ita Ikasanti, Putri Wahyu Inten Suweno Anugraha, Inten Suweno Intisariharyanti, Intisariharyanti Ismunandar Kamriana Kamriana Kamriana, Kamriana Kasim, Aksah Kasmad, M. Rachmat LA TAMBA, LA Lahada, Akmal M. Lukman Samboteng & Rulinawaty Kasmad M. Husen, M. Marhamah Marhamah mauludi, mauludi Mawaddah Mawaddah, Mawaddah MR, M. Husen Muchamad Iksan Muhammad Hidayat Djabbari Muhazir, M. Rony Mukhlis Mukhlis Mulyoto, Raufina Riandhani Muniarti, Puji Murniati . Mursyidin Mursyidin Mustafa Muthiah, Hanifah Mutiah, Hanifah Mutmainnah Basit, Mutmainnah Basit N. Nazaruddin Nabila, Puput Nirzalin Novianti Novianti Nur Inayah Nur Islam, Firdha Nurasyifa, Ratu Safira Nurhayati Nurhayati Nurhayati, Nurhayati Nurmala Nurmala Nurul Huda Nurwijayanti Oktafiani, Dewi Ovriyadin, Ovriyadin Patmawati Patmawati, Patmawati Pratiwi, Aliah Pratiwi, Hatirah Putri Puji Muniarty Putri, Tasya Radena Raden Mohamad Herdian Bhakti Rafliansyah, Muhamamd Rahayu, Defita Rahayu, Sari Rahmawati, Lena Ramadhan, Muhammad Rohim Rangkuty, Rakhmadsyah Putra Rentandatu, Benhur Rimawan, M Rimawan, M. Rimawan, Muhamad Rimawan, Muhammad Rosa Yuliati Rosmin Ilham Sahrul Akbar Saifullah Saifullah Samboteng, Lukman Sanusi, Fauji Saodah, Saodah Saradillah, Linda Shafarina, Shafarina Suardi Suardi Sulfira Sulfira, Sulfira Sumarmi Syafruddin Syafruddin Syaharani, Nur Hijrah Syahribulan Syahribulan, Syahribulan Syahrin, Alfin Tania, Inggrid Thalib, Abdul Thamrin, Saddam Husain Ulfah Ulfah Ustman, Najamudin Ali Wahyudin Wahyudin Wahyuni Hidayati Yuniar, Fika Ari Yusrang, Kiki Nadira Zainuddin Zainuddin Zainuddin, Zainuddin