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PKM Socialization and Training on Financial Reports and Optimizing Digitization of the Economy in Development UKM/UMKM House of Friends of Mother, Medan Helvetia Village Nasution, Abdillah Arif; Yuliati, Tetty; Risanty; Agustrisna, Juwita; Bilqis R, May Hana
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2021): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (267.483 KB) | DOI: 10.32734/abdimastalenta.v6i2.5085

Abstract

Rumah Kawan Bunda is a forum for empowering women in entrepreneurship. Rumah Kawan Bunda has various educational and collaboration programs to increase the production and sales of its members. The purpose of Rumah Kawan Bunda itself is as a space for women entrepreneurs who want to improve their entrepreneurial competence as well as a place for education and business collaboration between fellow entrepreneurs. It can be said that Rumah Kawan Bunda is the answer for women entrepreneurs who want to advance their business and increase their competence in selling both online and offline in this digital era. To continue to support the development of MSME players so that they can be competitive and contribute to the national economy, it is necessary to take steps to motivate and support MSMEs by providing guidance and assistance so that they can be more focused. Therefore, we will conduct socialization and assistance to MSMEs in preparing financial reports so that they can be used as decision-making tools in calculating business profits, and can increase access to capital to get investors. In addition, to overcome the problems of MSMEs, namely access to market products in the face of free trade and the 4.0 revolution, Micro, Small and Medium Enterprises (MSMEs) can take advantage of electronic commerce or E-commerce as a means of marketing their products.
Training In Preparing Financial Statements with Simple Booking Techniques in Group Farmers Batang Sirih Dusun Lubuk Rattan I, Desa Teluk, Kecamatan Secanggang, Kabupaten Langkat Rangkuti, May Hana Bilqis; Kesuma, Sambas Ade; Risanty; Agustrisna, Juwita
ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2022): ABDIMAS TALENTA: Jurnal Pengabdian Kepada Masyarakat
Publisher : Talenta Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32734/abdimastalenta.v7i2.6929

Abstract

Batang Sirih Farmers Group is a farming group located in Teluk Village, Secanggang District, Langkat Regency, North Sumatra Province. This farmer group has approximately 30 members. The purpose of establishing the Batang Sirih farmer group is to empower farmers to gain skills and experience in the hope that later they can generate income and improve their economy. In its development, the Batang Sirih Farmer Group has now carried out a variety of Micro, Small and Medium Enterprises (MSMEs) as a livelihood related to farming management, including herbal business, plant fertilizer business, and other agricultural crops. However, in carrying out its business, the Batang Sirih Farmers Group encountered several problems related to its business. The main problem that is often faced by business actors is the lack of awareness to record business finances because of the lack of knowledge about financial accounting, resulting in the business financial system being unable to distinguish between business profits and household finances. This activity aims to provide a guide that can be used by every MSME to make financial reports.
Trends and Insights in Free Cash Flow Theory: A Systematic Review of Corporate Dividend Policies (2020-2025) Pane, Wahyuni Maisarah; Kesuma, Sambas Ade; Risanty; Syarif, Firman; Muda, Iskandar
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 5 No. 3 (2025): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Desember 2025
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17988225

Abstract

This systematic literature review examines research trends on Free Cash Flow (FCF) Theory between 2020 and 2025, focusing on its influence on corporate financial decisions, particularly dividend policy. Seventeen peer-reviewed articles were analyzed to identify patterns, key findings, and theoretical insights regarding FCF application across diverse organizational contexts. The review reveals that firms with higher free cash flow generally exhibit greater flexibility in dividend distribution, although factors such as ownership structure, market conditions, and external events, including the COVID-19 pandemic, can moderate this relationship. FCF also plays a crucial role in enhancing investment efficiency, managing agency conflicts, and signaling financial health to stakeholders. While the application of FCF Theory offers benefits such as improved shareholder value and stronger governance, it faces obstacles from firm-specific characteristics, regulatory differences, and market fluctuations, as well as challenges in accurately measuring free cash flow and interpreting its implications for corporate policies. Overall, FCF Theory remains a pivotal framework for understanding corporate financial behavior, emphasizing the need for contextual and empirical considerations in its application. Keywords: Free Cash Flow Theory; Dividend Policy; Corporate Financial Decisions; Agency Conflict; Corporate Governance; Investment Efficiency.