Articles
<![CDATA[PENGELOLAAN KEUANGAN DALAM UPAYA MEMBANGUN KELUARGA SEHAT DAN SEJAHTERA ]]>
<![CDATA[Irvan, Nurmiati]]>;
<![CDATA[Murbayani, Murbayani]]>;
<![CDATA[Ridwan, Ridwan]]>;
<![CDATA[Ilham, Ilham]]>;
<![CDATA[Ismail, Ismail]]>;
<![CDATA[Diana, Fina]]>
<![CDATA[ Patria Artha Journal of Community (PKM) Vol 3, No 1 (2023): Patria Artha Journal of Community ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/pajoco.v3i1.703
<![CDATA[Keluarga sejahtera merupakan dambaan setiap orang karena dengan memiliki keluarga yang sejahtera setiap orang akan menikmati kehidupannya secara wajar, kebutuhan materiil dan spritual dapat terpenuhi sehingga seluruh anggota keluarga memperoleh kesempatan yang luas untuk mengembangkan diri melalui kemampuan, bakat dan potensinya masing-masing. Untuk mendapatkan rumah tangga yang sejahtera salah satunya adalah dengan penataan ekonomi rumah tangga yang baik mulai dari perencanaan sampai pada pengelolaan keuangan. Permasalahan yang dihadapi oleh mitra dalam kegiatan pengabdian kepada masyarakat ini antara lain bu-ibu belum memiliki pemahaman tentang pengelolaan keuangan rumah tangga. Adapun luaran yang diharapkan dari kegiatan pengabdian kepada masyarakat ini adalah ibu-ibu rumah tangga akan lebih memahami tata cara pengelolaan keuangan rumah tangga sehingga membawa dampak terhadap keluarga yang sehat dan sejahtera. Keluarga sehat dan sejahtera menjadi dambaan setiap keluarga namun demikian hal ini tidaklah mudah untuk mencapainya. Salah satu kendala yang biasanya penjadi penghambat untuk mewujudkan hal tesebut adalah masalah ekonomi atau keuangan keluarga. Untuk itu maka pengelolaan keuangan dalam sebuah keluarga harus menjadi sebuah perhatian yang lebih serius.]]>
<![CDATA[Pengenalan Kewirausahaan Bagi Pelajar ]]>
<![CDATA[Irvan, Nurmiati]]>;
<![CDATA[Diana, Fina]]>;
<![CDATA[Murbayani, Murbayani]]>;
<![CDATA[Ridwan, Ridwan]]>;
<![CDATA[Ilham, Ilham]]>;
<![CDATA[Syarif, Irwan]]>
<![CDATA[ Patria Artha Journal of Community (PKM) Vol 2, No 2 (2022): Patria Artha Journal of Community ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/pajoco.v2i2.619
<![CDATA[Entrepreneurs need to be introduced from an early age to instill an entrepreneurial mentality with the aim of opening students' minds to be able to create their own jobs, because with them entrepreneurship the benefits they get are not only for ourselves but also for others so that it indirectly helps create jobs. to reduce the existing unemployment rate by providing jobs to people around the business being undertaken. Problems faced by partners in community service activities include students not understanding entrepreneurship and students not being interested in the business world, especially entrepreneurship. The expected outcome of this community service activity is that students feel interested in becoming entrepreneurs and grow their creative ideas into positive productivity and provide benefits for students in particular and benefits for the surrounding environment in general. This service stage starts from preparation, implementation of service activities in the form of counseling introduction to entrepreneurship for students and ends with the closing stage. This activity was said to be successful where all participants were present and their enthusiasm and interest was evident, this was evidenced by the presence of several participants who actively asked questions during the discussion session. For this reason, this activity needs to be developed so that it can motivate students to develop their creativity to become young entrepreneurs, so that similar activities can also be carried out in other schools to increase students' knowledge and understanding of entrepreneurship.Keyword: Entrepereneurship, Student, Productivity ]]>
<![CDATA[Sosialisasi gemar menabung sejak dini ]]>
<![CDATA[Irvan, Nurmiati]]>;
<![CDATA[Diana, Fina]]>;
<![CDATA[Ilham, Ilham]]>;
<![CDATA[Syarif, Irwan]]>;
<![CDATA[Nurindasari, Sri]]>
<![CDATA[ Patria Artha Journal of Community (PKM) Vol 2, No 1 (2022): Patria Artha Journal of Community ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/pajoco.v2i1.568
<![CDATA[Saving should have been introduced from an early age both by the school and in the family environment, although there has not been a special curriculum presented at the elementary school level regarding this, even though it is important to introduce it to early childhood children because early age is the golden age in growing everything. the potential that exists in children, in times like these children will record every information they get to later be applied in their daily lives. The problems faced by partners in community service activities include the lack of understanding of students about saving activities and the importance of saving from an early age and the perception of students who think that saving activities are only for people who are adults and have their own income. The purpose of this PKM activity is to broaden students' horizons regarding the goals and benefits of saving from an early age and to foster an interest in saving for students from an early age even though they do not have their own income. The stages of this activity start from preparation, implementation of service activities in the form of socializing fond of saving from an early age and ending with the stage of writing service activity reports. Socialization activities like saving from an early age were followed by all students as participants in this PKM activity enthusiastically so that they were able to increase students' understanding and broaden their horizons regarding the importance of saving from an early age even though they do not have an independent income. Activities like this need to be carried out elsewhere so that the knowledge and interest of students as the younger generation in saving continues to increase so that they can contribute to economic improvement for the nation and state in the future. The expected output of this community service activity focuses on increasing students' understanding of the importance of saving activities and being aware of the importance of saving activities from an early age and can be one of the inputs for the school so that saving activities can become a routine activity for students coordinated by each homeroom teacher]]>
<![CDATA[Perencanaan Dan Pengelolaan Keuangan UMKM (Home Industri) Pada Keluarga Ibu Rumah Tangga ]]>
<![CDATA[Diana, Fina]]>;
<![CDATA[Rustam, Andi Rustam]]>;
<![CDATA[Hala, Yusriadi]]>;
<![CDATA[Solissa, Ferdinando]]>;
<![CDATA[Astuty, Putu Anggreyani Widya]]>
<![CDATA[ JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 3 No. 3 (2023): Okt 2023 ]]>
Publisher : <![CDATA[ADPERTISI ]]>
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DOI: 10.62728/jtcsa.v3i3.494
<![CDATA[Bowong Cindea Village is one of the villages located in Bungoro District, Pangkajene and Islands Regency. Community Service Activities (PKM) is one of the realizations of the tridharma of higher education organized by ADPERTISI in collaboration with the Pangkep Regency Government, aimed at providing solutions to real problems that exist in The community in Bowong Cindea Village, Bungoro District, Pangkep Regency is mainly housewives who have small businesses (home industries). The benefit of this activity is that this PKM activity encourages lecturers who are members of the ADPERTISI organization to interact directly with residents in Pangkep Regency. especially in Bowong Cindea Village in socializing the importance of financial planning and management for their small businesses in improving family welfare. The implementation of Community Service activities is carried out using lecture, tutorial and discussion methods. The PKM activity was attended by the Head of Bowong Cindea Village along with Bowong Cindea Village staff, the Chairperson of the PKK movement. The people of Bowong Cindea Village, especially housewives who have home businesses (hme industry). The presenter provides answers: For processing halal labels/Halal Labels, you must meet administrative requirements such as Business Identification Number (NIB), KTP, NPWP and can be submitted online on the BPJPH page (the body that administers halal product guarantees). Apart from that, there are several institutions that can bridge MSMEs to process Halal Permits]]>
<![CDATA[PENGARUH ENTERPRISE RESOURCH PLANNING (ERP) DAN KOMPETENSI SUMBER DAYA MANUSIA (SDM) TERHADAP KUALITAS PENYAJIAN LAPORAN KEUANGAN PADA PT. PLN (PERSERO) UIP3B SULAWESI ]]>
<![CDATA[ISWANDY, ISWANDY]]>;
<![CDATA[DIANA, FINA]]>;
<![CDATA[IRMAWATI, IRMAWATI]]>
<![CDATA[ Patria Artha Management Journal Vol 8, No 2 (2024): Patria Artha Management Journal ]]>
Publisher : <![CDATA[Patria Artha University ]]>
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DOI: 10.33857/pamj.v8i2.898
<![CDATA[The purpose of this research is to determine the influence of Enterprise Resource Planning (Erp) and Human Resource Competency (HR) on the quality of financial report presentation at Pt. PLN (Persero) UIP3B Sulawesi.This type of research is quantitative research and is classified as population research using a questionnaire as a data collection tool with a population size of 51 strategic employees of the company PT PLN (Persero) Sulawesi Expense Management Center Distribution Unit (P3B) who use ERP.The research results show that Enterprise Resources Planning (ERP) has no and no significant effect on the quality of financial report presentation. Human Resource Competency has a positive and significant effect on the quality of financial report presentation. There is an influence of Enterprise Resources Planning (ERP) and Human Resources Competency which simultaneously influence the quality of financial report presentation.]]>
<![CDATA[PENGARUH FINANCIAL KNOWLEDGE, DAN FINANCIAL ATTITUDE, TERHADAP FINANCIAL MANAGEMENT BEHAVIOR PADA KARYAWAN AIRNAV INDONESIA CABANG MAKASSAR ]]>
<![CDATA[Halim, Abdul]]>;
<![CDATA[Diana, Fina]]>;
<![CDATA[Ratnasari, Andi]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 8, No 2 (2024): Journal of Accounting& Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v8i2.904
<![CDATA[The purpose of this research is to determine the influence of financial knowledge and financial attitude on the financial management behavior of Airnav Indonesia Makassar branch employees. This type of research is quantitative research and is classified as population research using a questionnaire as a data collection tool with a population of 120 and a sample using the Slovin formula of 55 employees of Airnav Indonesia Makassar Branch, ATC Unit. The analytical method in this research uses multiple linear regression analysis. The research results show that Financial Knowledge has a significant and influential effect on Financial Management Behavior. Financial Attitude has a significant effect and is the most dominant variable on Financial Management Behavior.]]>
<![CDATA[PENILAIAN LAPORAN KINERJA KEUANGAN PADA PT. PLN (PERSERO) ]]>
<![CDATA[Sutiara, Silfa Sutiara]]>;
<![CDATA[Diana, Fina]]>;
<![CDATA[Mannaga, Idham]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 9, No 1 (2025): Journal of Accounting& Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v9i1.929
<![CDATA[This study aims to examine, identify, and evaluate the financial health of PT. PLN (Persero) by analyzing key financial ratios. The assessment focuses on four main categories: Profitability Ratios (Return on Equity/ROE and Return on Investment/ROI), Liquidity Ratios (Cash Ratio and Current Ratio), Activity Ratios (Loan Rate and Reserve Rate), and Solvency Ratios (Capital to Total Assets Ratio). The evaluation is conducted in accordance with the standards outlined in the Decree of the Minister of State-Owned Enterprises No: KEP-100/MBU/2002. A descriptive method with a quantitative approach is employed in this research. The data analyzed consists of PT. PLN (Persero)’s financial statements for the period of 2020 to 2022, using financial ratio analysis as the main analytical tool. The findings indicate that the financial performance of PT. PLN (Persero) during the 2020–2022 period was classified as less sound, receiving a BB rating. This assessment is based on the financial ratio benchmarks set by the Ministry of StateOwned Enterprises and reflects the overall financial condition of the company.]]>
<![CDATA[Pelatihan Kewirausahaan Rumah Tangga: Membangun Usaha Rumahan Modal Kecil dengan Hasil Maksimal ]]>
<![CDATA[Diana, Fina]]>;
<![CDATA[Ridwan, Ridwan]]>;
<![CDATA[Ilham, Ilham]]>;
<![CDATA[Murniati, Murniati]]>
<![CDATA[ Patria Artha Journal of Community (PKM) Vol 5, No 2 (2025): Patria Artha Journal of Community ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/pajoco.v5i2.994
<![CDATA[This Community Service (PKM) activity aims to empower housewives in Bangkala Village, Manggala District, Makassar City through home entrepreneurship training. This training focused on improving knowledge, skills, and motivation in building home businesses with small capital but maximum results. The results of the activity showed an increase in participants' understanding of the concepts of entrepreneurship, business management, and digital marketing. Participants generated various business ideas such as cookies, trendy drinks, and handicrafts. This activity succeeded in fostering an entrepreneurial spirit and encouraging the birth of new entrepreneurs at the household level. The main conclusion from this material is that small capital home businesses have great potential to grow if supported by creativity, good management, the right marketing strategy, and a willingness to start from small steps. The motivational message conveyed is 'Great success always begins with small steps]]>
<![CDATA[KEBIJAKAN HUTANG, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN PERTAMBANGAN ]]>
<![CDATA[Diana, Fina]]>;
<![CDATA[Mannaga, Idham]]>;
<![CDATA[Setiadi, Farhan Wahyu]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 7, No 1 (2023): Patria Artha Journal of Accounting dan Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v7i1.686
<![CDATA[The effect of debt policy, profitability and dividend policy to firm value of mining on the IDC in 2016-2021. The analytical method used is descriptive statistics, gives a brief description of the results of the research test, and uses the classical assumption test, hypothesis testing using multiple linear regression analysis and the coefficient of determination. The results of this study indicate that partially there is no influence and no significant debt policy on the value of mining companies on the IDX in 2016-2021. Partially there is no influence and no significant profitability on the value of mining companies on the IDX in 2016- 2021. Furthermore, there is a partial and significant effect of dividend policy on the value of mining companies on the IDX in 2016-2021. Simultaneously the independent variables of debt policy, profitability, and dividend policy have a significant and significant effect on the value of mining companies on the IDX in 2016-2021.]]>
<![CDATA[AKUNTABILITAS DAN EFEKTIVITAS PENGELOLAAN ALOKASI DANA DESA ]]>
<![CDATA[Sari, Firda]]>;
<![CDATA[Diana, Fina]]>;
<![CDATA[S, Suhendra]]>
<![CDATA[ Patria Artha Journal of Accounting dan Financial Reporting Vol 6, No 2 (2022): Patria Artha Journal of Accounting dan Financial Reporting ]]>
Publisher : <![CDATA[Universitas Patria Artha ]]>
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DOI: 10.33857/jafr.v6i2.627
<![CDATA[This study aims: (1) to analyze accountability for the management of village fund allocations (ADD) in Maccini Baji Village (2) to analyze the effectiveness of village fund allocation management (ADD) in Maccini Baji Village. Data collection methods used in this research are literature study, interviews and documentation. Furthermore, the research results were analyzed through descriptive-qualitative methods. The data used in this study are primary data and secondary data with the research subjects consisting of the Village Head, Village Secretary, Head of Affairs/staff, and the Maccini Baji Village Community who have an understanding of the management of village fund allocations. The results of this study show that in the implementation of accountability for managing village fund allocations in Maccini Baji village, which is measured using indicators, it is in accordance with Minister of Home Affairs Regulation Number 20 of 2018. Meanwhile, the analysis of the effectiveness of the management of Maccini Baji village fund allocation which is measured using the effectiveness ratio in 2019 and 2020 are in the effective category. This is evident from the success of the Village Government as well as community participation in managing the Village Fund Allocation income, and being able to maximize the needs of the community so that it is felt well by the village community.]]>
