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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
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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.
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Return On Asset Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2017-2020 Nurfitriana; Edi Yanto; Anita Aprilia
Jurnal Simki Economic Vol 4 No 1 (2021): Volume 4 Nomor 1 Tahun 2021
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v4i1.92

Abstract

This type of research uses a quantitative descriptive approach to answer problems related to the effect of cash turnover and receivables turnover on return on assets in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. Through the results of statistical tests with the help of SPSS software, it was found that: (1) The cash turnover variable had a significant level of 0.039 > 0.05 and a tcount value of -2.107. of 1.67022 so that it can be obtained that tcount < ttable (-2.107 < 1.67022) then this indicates that cash turnover partially has a negative and significant effect on Return On Assets; (2) The receivable turnover variable has a significant level of 0.004 <0.05 and a tcount of -3.025. To find the ttable, it was tested at a significance level of 0.05 with df = 61, then obtained a ttable of 1.67022, so that it can be obtained that tcount < ttable (-3.025 < 1.67022) then this indicates that accounts receivable turnover partially has a negative and significant effect on Return On Assets; (3) the variables of cash turnover and accounts receivable turnover have a positive and significant effect on Return On Assets with a significance value of 0.03 > 0.05.
THE INFLUENCE OF WORK LIFE BALANCE AND JOB STRESS ON EMPLOYEE PRODUCTIVITY AT PT PLN (PERSERO) TOLITOLI: PENGARUH KESEIMBANGAN KERJA DAN STRES KERJA TERHADAP PRODUKTIVITAS KARYAWAN DI PT PLN (PERSERO) TOLITOLI Aqfir Aqfir; Yuli Yuli; Edi Yanto
International Journal of Economic Entrepreneurship and Business Management Vol. 1 No. 3 (2026): Strategic Management Transformation in the Digital Era and Global Uncertainty
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/3v6f3z53

Abstract

This study aims to examine the effect of work-life balance and job stress on employee productivity at PT PLN (Persero) Tolitoli, both partially and simultaneously. This research employs a quantitative method with an associative approach. The population of this study consists of all employees of PT PLN (Persero) Tolitoli, totaling 40 employees. The sampling technique used is saturated sampling (total sampling), in which the entire population is taken as respondents. The primary instrument for data collection is a questionnaire developed using a Likert scale. Data analysis techniques include multiple linear regression analysis using SPSS software, accompanied by validity testing, reliability testing, classical assumption tests, and hypothesis testing through t-tests and F-tests. The results show that work-life balance partially has a positive and significant effect on employee productivity at PT PLN (Persero) Tolitoli. Meanwhile, job stress partially has a negative and significant effect on employee productivity. Simultaneously, work-life balance and job stress have a significant effect on employee productivity. The coefficient of determination indicates that a portion of the variation in employee productivity can be explained by work-life balance and job stress, while the remaining variation is influenced by other variables outside the research model.
The Effect of Capital Structure on the Profitability of Manufacturing Companies in the Oil and Gas Mining Subsector Listed on the Indonesia Stock Exchange: Pengaruh Struktur Modal terhadap Profitabilitas Perusahaan Manufaktur Sub Sektor Pertambangan Minyak dan Gas Bumi yang Terdaftar di Bursa Efek Indonesia. Edi Yanto
Journal Actual Organization of Economic Vol. 6 No. 03 (2025): Jurnal Actual Organization Of Economic
Publisher : LPPM STIE Mujahidin Tolitoli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/jago-e.v6i03.199

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur modal dengan indikator pengukuran yaitu Debt to Equity Ratio (DER) dan Debt to Asset Ratio (DAR) terhadap profitabilitas yang diukur menggunakan Return on Equity (ROE) pada perusahaan manufaktur sub sektor minyak dan gas bumi yang terdaftar di Bursa Efek Indonesia. Populasi ada penelitian ini adalah sebanyak 18 perusahaan dan sampel penelitian ini adalah sebanyak 10 perusahaan manufaktur, jumlah sampel 30 data purposive sumpling. Pada pengujian ini menggunakan Eviews. Analisis data menggunakan uji asumsi klasik dengan uji normalitas, uji multikolinearitas, uji autokorelasi, uji heteroskedastisitas, Uji Hausman, uji Chow dan melakukan uji hipotesis uji t (parsial) dan uji F (simultan). Hasil penelitian menunjukkan bahwa secara parsial Debt to Equity Ratio dan Debt to Asset Ratio berpengaruh positif terhadap Return on Equity. Lalu, Debt to Equity Ratio Dan Debt to Asset Ratio secara simultan (bersama-sama) berpengaruh positif terhadap Return on Equity.
Analysis of Bankruptcy Prediction at PT. Indofarma Tbk uses the Altman Z-Score Method for the 2021-2023 Period: Analisis Prediksi Kebangkrutan pada PT. Indofarma Tbk menggunakan Metode Altman Z-Score Periode 2021-2023 Moh. Rasyid; Martha Martha; Edi Yanto; Rendy Aziz Syahputra; Masri Arfandi
International Journal of Economic Entrepreneurship and Business Management Vol. 1 No. 3 (2026): Strategic Management Transformation in the Digital Era and Global Uncertainty
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/ax3jjc65

Abstract

This research aims to find out the potential for bankruptcy in PT. Indofarma Tbk uses the Altman Z-Score method for the 2021-2023 period. The type of research used is quantitative descriptive. The secondary data source is in the form of financial statements of PT. Indofarma Tbk for the 2021-2023 period accessed through the www.idx.co.id website The data analysis method used used was using the Modified Altman Z-Score method which used four variables, namely: Working capital/total assets (X1), retained earnings/total assets (X2), Earnings before interest and taxes/total assets (X3), net book equity/total book value (X4). Based on the results of the analysis and discussion, it was concluded that by using the Altman Z-Score method PT. Indofarma Tbk for the 2021-2023 period is classified as a company that is predicted to experience bankruptcy. This is characterized by a Z-Score result below 1.1, meaning a critical financial condition. The significant decline in various financial ratios, including liquidity and profitability, reflects the ever-increasing accumulation of losses and increasingly pronounced bankruptcy ratios.
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 Moh. Ajrin Rajamuda; Muhammad Irvan; Edi Yanto
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; Edi Yanto
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; Edi Yanto
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; Edi Yanto
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
Co-Authors A. Irfan Efendi ABD. MUZAKKIR Abd. Rahman Alatas Ady Supryadi Ahmad Fauzan Fathoni Alfansyah Fathur Andi Irfan Efendi Andi Naharudin Anita Aprilia Aqfir Arfandi, Masri Ayuwandira Ayuwandira Bustam Bustam Bustari Bustari Bustari Bustari Bustari Bustari Dwiyanti S. Parman Efendi, A. Irfan Elvirah Salviah Fahri Eka Oktora Fahri Eka Oktora Fahri Eka Oktora Fahrurrozi Fahrurrozi Fakhriyah, Sitti Fakhriyah Ijma Ijma, Ijma Indrabayu Indrabayu Ismail Ismail Dama Ismail Ismail Ismail Ismail Jabal Nur Jabal Nur, Jabal Joko Prathomo M. Morad, Ayuwandira Martha Martha Maskur Maskur Maskur Maskur Masri Arfandi Moh. Ajrin Rajamuda Moh. Rasyid Moh. Sabran. A. Mr Afkir Muhammad Irvan Muhammad Irvan Mustaring Mustaring Mustaring Mustaring Muzakkir, Abd. Naharudin, Andi Nahdatussa’dah Nahdatussa’dah Nurfitriana Nurfitriana Nurfitriana Nurfitriana Nurlena Nurlena Paisal Paisal Putri Wulandari PUTRI WULANDARI Rahma Rahma Rajamuda, Moh. Ajrin Randy Aziz Saputra Rasyid, Moh. Rena Aminwara Rendy Aziz Syahputra Rendy Aziz Syaputra Riska Rahayu Riska Riska Riska Riska Risman Risman Rizha Rizha Rukmini Rukmini Sahria Sahria Sahria, Sahria Sahwan Sahwan Sari Dewi, Andi Ratna Sikria, Reka Syafrudin, Febriani Syahputra, Rendy Aziz Syamsiar, Syamsiar U. Yusuf, Annisarahmawati Usman Usman Yahya Yahya Yuli Yuli Yulia Efni Yuyun Angraini Yuyun Sari