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All Journal Katalogis Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Indonesian Journal of Strategic Management IJEBD (International Journal Of Entrepreneurship And Business Development) Jurnal Pendidikan Ekonomi (JURKAMI) Jurnal Ilmiah Mandala Education (JIME) Journal Of Management Science (JMAS) Economy Deposit Journal ( E-DJ) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abadimas Gorontalo Jurnal Ekonomi International Journal of Applied Finance and Business Studies International Journal of Economic Entrepreneurship and Business Management Jurnal Actual Organization Of Economic ( Jago-e) Pakdimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Simki Economic
Edi Yanto
Sekolah Tinggi Ilmu Ekonomi Mujahidin, Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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PEMBERDAYAAN UMKM SUB SEKTOR KULINER BERBASIS MANAJEMEN KEUANGAN BERKELANJUTAN PADA ASPEK AKUNTANSI, DESAIN KEMASAN, INFRASTRUKTUR PASAR DAN SUMBER DAYA MANUSIA Yanto, Edi; Syahputra, Rendy Aziz; Muzakkir, Abd.
Jurnal Abdimas Gorontalo (JAG) Vol 8 No 2 (2025): Jurnal Abdimas Gorontalo (JAG), November 2025
Publisher : UPPM Politeknik Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30869/jag.v8i2.1488

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk memberdayakan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di sub sektor kuliner melalui pendekatan manajemen keuangan berkelanjutan yang terintegrasi dalam empat aspek utama, yaitu akuntansi, desain produk, infrastruktur pasar, dan sumber daya manusia (SDM). Hal ini sebagai upaya menerapkan ekosistem keuangan berkelanjutan secara menyeluruh yang dapat menjamin terpenuhinya aspek Environment Sosial dan Governance (ESG). Kegiatan ini dilaksanakan di Kabupaten Tolitoli dan melibatkan 24 peserta dari kalangan UMKM kuliner. Metode yang digunakan mencakup pelatihan intensif, pendampingan langsung, dan evaluasi berbasis indikator ketercapaian kinerja. Hasil kegiatan menunjukkan bahwa pada aspek akuntansi, peserta mampu melakukan pencatatan keuangan secara efisien dengan menggunakan Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SIAPIK) yang terintegrasi dengan layanan BI. Pada aspek desain produk, peserta mengimplementasikan prinsip keberlanjutan dalam kemasan dan variasi produk. Dari sisi infrastruktur pasar, peserta memanfaatkan teknologi digital melalui pembuatan website promosi yang terintegrasi dengan Gekrafs dan akun media sosial (Instagram dan Facebook), yang kini dimiliki oleh seluruh peserta. Pada aspek SDM, terjadi peningkatan pemahaman mengenai legalitas usaha dimana 19 peserta telah memperoleh dokumen legalitas SPPL, dan 5 peserta lainnya telah mengakses layanan pengurusan izin melalui Dinas terkait. Hasil penilaian tingkat pemahaman dan pengetahuan peserta melalui pretest dan posttest menunjukkan perbedaan yang cukup signifikan yakni meningkat dari 43,33% menjadi 85,93%. Kegiatan ini secara menyeluruh menunjukkan peningkatan kapasitas dan kemandirian dalam menerapkan prinsip keuangan berkelanjutan. Aktivitas pemberdayaan berdampak positif bagi ekosistem keuangan berkelanjutan, memberikan keuntungan baik secara operasional maupun penghasilan dan menjamin keberlangsungan geneasi saat ini dan yang akan datang.
CONTRIBUTION OF REGIONAL TAXES AND REGIONAL LEVIES TO REGIONAL ORIGINAL INCOME IN BUOL DISTRICT: KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI DISTRIK BUOL Syafrudin, Febriani; Naharudin, Andi; Fathur, Alfansyah; Yanto, Edi
International Journal of Economic Entrepreneurship and Business Management Vol. 1 No. 1 (2024): International Journal of Economic Entrepreneurship and Business Management
Publisher : STIE MUJAHIDIN TOLITOLI

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

Abstract

This research aims to determine the contribution of regional taxes and regional levies to original regional income in Buol Regency. This research uses quantitative research. The data source is secondary data, namely data obtained through observation, interviews and documentation related to this research. The data analysis method used is Growth Rate Analysis. Based on the research results, it was concluded that according to the data obtained, the contribution of regional tax revenues increased in 2019 and 2021, while in 2018, 2020 and 2022 there were symptoms of fluctuation in each type of tax. Then the contribution of Regional Levies experiences fluctuating changes every year. Therefore, regional tax revenues contribute to original regional income, while regional levies contribute less to original regional income.
THE ROLE OF THE VILLAGE GOVERNMENT IN THE DEVELOPMENT OF MANGO ISLAND TOURISM IN SIBALUTON VILLAGE, BASIDONDO DISTRICT, TOLITOLI REGENCY: PERAN PEMERINTAH DESA DALAM PEMBANGUNAN PARIWISATA PULAU MANGGA DI DESA SIBALUTON, DISTRIK BASIDONDO, KABUPATEN TOLITOLI Rajamuda , Moh. Ajrin; Irvan , Muhammad; Yanto, Edi
International Journal of Economic Entrepreneurship and Business Management Vol. 2 No. 1 (2024): Entrepreneurship Development and Business Sustainability in the Digital Era
Publisher : STIE MUJAHIDIN TOLITOLI

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Abstract

This study aims to find out what are the Roles of the Village Government in the Development of Mango Island Tourism in Sibaluton Village. This study uses a qualitative descriptive method, namely collecting data in the form of words or pictures so that it does not emphasize the number of data collected after being analyzed and then descriptive so that it is easy to be understood by others. The results of the research were obtained that the role of the village government and the strategy for the development of mango island tourism has been running well, the Sibaluton village government has coordinated with the people of Sibaluton regarding mango island tourism and invited the local community to participate in the development of mango island tourism by fulfilling tourist facilities and assisting in the construction of various tourist infrastructures. In addition, the village government also provides innovations to the community to take advantage of the existence of mango island to get income by facilitating crossing tools used by visitors to get to tourist attractions, and also the Sibaluton village government provides infrastructure facilities on mango island.
ANALYSIS OF THE INCOME OF COCOA FARMERS IN BAMBAPUN VILLAGE, DONDO DISTRICT, TOLITOLI REGENCY: ANALISIS PENDAPATAN PETANI KAKAO DI DESA BAMBAPUN, DISTRIK DONDO, KABUPATEN TOLITOLI Paisal, Paisal; Yanto, Edi
International Journal of Economic Entrepreneurship and Business Management Vol. 2 No. 1 (2024): Entrepreneurship Development and Business Sustainability in the Digital Era
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/1fgj4r42

Abstract

This study aims to determine the income of cocoa farmers in Bambapun Village, Dondo District, Tolitoli Regency. This type of research is quantitative descriptive, with a survey conducted by questioning 20 cocoa farmers from various backgrounds, such as gender, age, education level, then the responses are processed and analyzed. The results of this study show that the average total cost incurred by cocoa farmers for each cocoa harvest period with a land area of 1 ha is Rp 1,8934,500. The average revenue obtained by cocoa farmers is Rp 4,992,750. And it is known that the average income of cocoa farmers is Rp 3,098,250 in one harvest period. This means that cocoa farmers still benefit from cocoa crop agricultural products.
ANALYSIS OF RAW MATERIAL INVENTORY CONTROL USING THE ECONOMIC ORDER QUANTITY METHOD IN THE TAHU TEMPE JAGOR TOLITOLI BUSINESS: ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU MENGGUNAKAN METODE ECONOMIC ORDER QUANTITY (EKQ) DI USAHA TAHU TEMPE JAGOR TOLITOLI Sahria, Sahria; Yanto, Edi
International Journal of Economic Entrepreneurship and Business Management Vol. 3 No. 1 (2024): Strategic Management and Economic Growth for Small and Medium Enterprises
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/xpz6ey17

Abstract

This study aims to find out and analyze the Control of Raw Material Inventory in the Tofu Tempeh Jagor Toli Business, This study uses a quantitative research design. Data sources are in the form of Primary and Secondary data, Primary data is data collected directly from the main source such as interviews and so on, and secondary data is the data of a research taken from existing sources in the form of evidence, records or historical reports that have been compiled or the recording process carried out by the party concerned. The data collection techniques used are observations, information or explanations expressed in numbers or in the form of numbers, then drawing conclusions and quantitative data in the form of questionnaire data are analyzed with quantitative data analysis techniques. Based on the results of the study and discussion, it was concluded that it can be known that the comparison of soybean raw material inventory between company policies and the use of the EOQ method can be known. Based on the results of the inventory cost analysis, it can be seen that the Company's calculation results for 2021 amounted to Rp.293,190 while according to EOQ amounted to Rp.206,983 so that with the implementation of EOQ, a savings of Rp.86,207 was obtained, then in 2022 the Company's value was obtained of Rp.315,840 according to the EOQ of Rp.221,524 a saving of 94,316 and in 2023 the Company's value was obtained of Rp.333,000 according to the EOQ of Rp.231,991 a saving of Rp.101,009. analysis can be said that with the implementation of EOQ, the company can obtain inventory cost savings.
ANALYSIS OF THE SPRINGATE METHOD TO PREDICT BANKRUPTCY IN PT. AIR ASIA INDONESIA TBK PERIOD 2018-2022: ANALISIS METODE SPRINGATE UNTUK MEMPREDIKSI KEBANGKRUTAN DI PT. AIR ASIA INDONESIA TBK PERIODE 2018-2022 Rizha, Rizha; Yanto, Edi
International Journal of Economic Entrepreneurship and Business Management Vol. 3 No. 1 (2024): Strategic Management and Economic Growth for Small and Medium Enterprises
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/3xjyee43

Abstract

The purpose of this study is to analyze the prediction of bankruptcy in PT. Air Asia Indonesia Tbk by using the Springate Method (S-score) for the 2018-2022 Period. This research was conducted on PT. Air Asia Indonesia Tbk. Using data sources accessed through the official website (www.idx.co.id). The type of data is secondary data, and the type of research is in the form of quantitative research with data collection techniques in the form of documentation and literature studies. The results of PT. Air Asia Indonesia Tbk. in 2018 obtained a Sscore value of -0.62918 so that it is categorized as experiencing financial distress or potentially experiencing bankruptcy. In 2019, PT. Air Asia Indonesia Tbk. obtained an S-Score of 0.43773 so it is categorized as experiencing financial distress or potentially experiencing bankruptcy. In 2020, PT. Air Asia Indonesia Tbk. obtained an S-Score of -2.79858 so it is categorized as experiencing financial distress or potentially experiencing bankruptcy. In 2020, PT. Air Asia Indonesia Tbk. obtained an S-Score of -2.50815 so it is categorized as experiencing financial distress or potentially experiencing bankruptcy. And in 2022 also PT. Air Asia Indonesia Tbk. obtained an S-Score of -1.99309 so it is categorized as experiencing financial distress or potentially experiencing bankruptcy
Evaluating Income-Based Performance Indicators in Oil Palm Smallholder Empowerment and Their Impact on Living Standards in Janja Village, Tolitoli Regency: Evaluasi Indikator Kinerja Berbasis Pendapatan dalam Pemberdayaan Petani Kelapa Sawit Skala Kecil dan Dampaknya terhadap Standar Hidup di Desa Janja, Kabupaten Tolitoli Yanto, Edi; Rahma, Rahma
International Journal of Economic Entrepreneurship and Business Management Vol. 4 No. 2 (2025): Future Trends in Economic Entrepreneurship and Business Management
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/tfd8vj42

Abstract

This study aims to analyze the extent to which the empowerment of oil palm smallholders contributes to improving the standard of living of the community through increasing income in Janja Village, Lampasio District, Tolitoli Regency. Income is used as a key indicator of success because it reflects a household's economic ability to meet basic needs and improve quality of life. This study uses a qualitative approach with survey methods and interviews with 10 oil palm smallholder respondents with different land ownership specifications. The results of the study show that there is a need for empowerment programs for farmers both in terms of cultivation, crop management and the formation of farmer groups/cooperatives. Meanwhile, in terms of farmers' income, it was found that in a total of 30 hectares of land area from farmers produced 30.5 tons of oil palm production with an income value of Rp 50,650,000. This shows that there is an increase in income followed by farmers' land area. The larger the farmer's land is eating, the tendency of the farmer's income also increases. With the increase in income, the community has experienced improvements in the aspects of education, health, and housing. This study recommends the need for sustainability and capacity building of human resources in managing agricultural land, especially oil palm farming, sustainably.
Analysis of the Influence of Program Quality, Production, and Broadcast Reach on the Increase of PNBP LPP RRI Tolitoli Station: Analisis Pengaruh Kualitas Program, Produksi, dan Jangkauan Siaran terhadap Peningkatan PNBP LPP RRI Stasiun Tolitoli Rasyid, Moh.; S. Parman, Dwiyanti; Yanto, Edi
International Journal of Economic Entrepreneurship and Business Management Vol. 4 No. 2 (2025): Future Trends in Economic Entrepreneurship and Business Management
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/0whsyp15

Abstract

This study aims to analyze the influence of program quality, production quality, and broadcast reach on increasing Non-Tax State Revenue (PNBP) of the Public Broadcasting Institution of Radio of the Republic of Indonesia (LPP RRI) Tolitoli Station. The method used is a quantitative approach with primary data sources obtained through interviews, observations, and questionnaires. Data analysis was carried out by statistical test using SPSS version 26 application. The results showed that partially the quality of the program had a significant effect on the increase in PNBP (Sig. 0.002 < 0.05; t count 2.724 > t table 2.011). Production quality was also shown to have a significant effect (Sig. 0.000 < 0.05; t count 3.298 > t table 2.011), as well as broadcast coverage (Sig. 0.000 < 0.05; t count 2.981 > t table 2.011). Simultaneously, these three variables have a significant influence on the increase in the RRI PNBP of Tolitoli Station (Sig. 0.000 < 0.05; F calculates 8.043 > F table 2.84). These findings confirm that improving program quality, optimizing production, and expanding broadcast coverage are strategic factors in supporting LPP RRI's financial performance, especially in contributing to non-tax state revenue.
Analysis of Production Trends as an Effort to Generate Business Income in the MSME Printing Sector: A Case Study of CV Rijiki Advertising, Tolitoli.: Analisis Tren Produksi sebagai Upaya Menghasilkan Pendapatan Usaha di Sektor Percetakan UMKM: Studi Kasus CV Rijiki Advertising, Tolitoli. Ismail, Ismail; Bustari, Bustari; Yanto, Edi; Riska, Riska
International Journal of Economic Entrepreneurship and Business Management Vol. 4 No. 1 (2024): Global Business Management and Entrepreneurial Resilience Post-Pandemic
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/34cx7463

Abstract

The purpose of this study is to analyze the trend of production volume of the printing sub-sector of small and medium enterprises using a case study of CV Rijiki Advertising in Tolitoli Regency. As part of the creative economy, the printing industry is essential in supporting various local economic activities, including promotional activities from other small and medium enterprises, government agencies, and educational institutions. This study is quantitative descriptive using trend analysis of CV Rijiki Advertising Tolitoli's production volume data for 2021 to 2023. The results show that there is a trend of moderate production volume increasing since 2021 in line with economic recovery and increased spending on promotional advertising by institutional clients. The production volume of the billboard printing business in 2021 was 805 units, in 2022 it was 839 units and in 2023 it was 875 units. The production volume of data boards in 2021 was 420 units, in 2022 it was 632 units, and in 2023 it was 683 units. The production volume of data boards in 2021 was 72 units, in 2022 it was 93 units and in 2023 it was 110 units. This increase reflects an average growth of around 20.93% per year, which indicates that there is a post-pandemic economic recovery and market demand for outdoor promotional media is still increasing. Actionable recommendations are provided regarding strategies on how to strengthen business sustainability in the face of market dynamics and technological challenges.
Cost Plus Pricing Method in Determining the Profit of Home Industry Sub Sector MSMEs in Tolitoli Regency.: Metode Penetapan Harga Biaya Plus dalam Menentukan Keuntungan UMKM Subsektor Industri Rumahan di Kabupaten Tolitoli. Yanto, Edi; Wulandari, Putri; Rasyid , Moh.; Mustaring, Mustaring
International Journal of Economic Entrepreneurship and Business Management Vol. 4 No. 1 (2024): Global Business Management and Entrepreneurial Resilience Post-Pandemic
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/7fm42p44

Abstract

This study aims to analyze the application of the cost plus pricing method in determining selling prices and profits in Micro, Small, and Medium Enterprises (MSMEs) in the home industry sub-sector in Tolitoli Regency, a case study on Tofu Tempe Sumali MSMEs. The cost plus pricing approach adds a certain profit margin to the total production cost as the basis for determining the selling price. Through a quantitative study on Sumalian Tofu Tempeh MSMEs, the results of the study found that the profit obtained on the selling price based on the cost plus pricing method was IDR 1,060,416,000 from the selling price of 7,364/package with a total production of 144,000 packages. This study found that business actors have not applied the price calculation method systematically, so they often set prices based on intuition or market prices that are not in accordance with the actual production cost. With the application of the cost plus pricing method, MSMEs can determine a more rational selling price and obtain more stable and sustainable profits.
Co-Authors A. Irfan Efendi ABD. MUZAKKIR Abd. Rahman Alatas Ady Supryadi Ahmad Fauzan Fathoni Alfansyah Fathur Andi Naharudin Anita Aprilia Aqfir Arfandi, Masri Bustam Bustam Bustari Bustari Bustari Bustari Dewi, Andi Ratna Sari Efendi, A. Irfan Elvirah Salviah Fahri Eka Oktora Fahri Eka Oktora Fahri Eka Oktora Fahrurrozi Fahrurrozi Fakhriyah, Sitti Fakhriyah Ijma Ijma, Ijma Indrabayu Indrabayu Irvan , Muhammad Ismail Ismail Dama Ismail Ismail Jabal Nur Jabal Nur, Jabal Joko Prathomo M. Morad, Ayuwandira Maskur Maskur Moh. Sabran. A. Mr Afkir Muhammad Irvan Mustaring Mustaring Muzakkir, Abd. Naharudin, Andi Nahdatussa’dah, Nahdatussa’dah Nurfitriana Nurfitriana Nurfitriana Nurfitriana Nurlena, Nurlena PAISAL PAISAL PUTRI WULANDARI Rahma Rahma Rajamuda , Moh. Ajrin Rajamuda, Moh. Ajrin Randy Aziz Saputra Rasyid , Moh. Rasyid, Moh. Rena Aminwara Rendy Aziz Syaputra Riska Rahayu Riska Riska Risman Risman Rizha, Rizha Rukmini Rukmini S. Parman, Dwiyanti Sahria, Sahria Sahwan Sahwan Sikria, Reka Syafrudin, Febriani Syahputra, Rendy Aziz Syamsiar, Syamsiar U. Yusuf, Annisarahmawati Yahya Yahya Yulia Efni Yuyun Sari