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Transformasi Keuangan Komunitas: Implementasi Pembukuan Online untuk Toko Kelontong di Sepanjang Urban Ramindra Rd Eliana, Eliana; Malahayatie, Malahayatie; Rahma Nurzianti; Yani Rizal
Seumike : Society Progress Journal Vol. 1 No. 2 (2025): SEUMIKE
Publisher : Bansigom Na Publisher

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Abstract

Artikel ini membahas transformasi keuangan komunitas melalui implementasi sistem pembukuan online pada toko kelontong yang tersebar di sepanjang kawasan urban Ramindra Rd. Dalam era digitalisasi yang terus berkembang, toko kelontong tradisional menghadapi tantangan dalam pengelolaan keuangan yang efisien dan transparan. Penelitian ini bertujuan untuk mengevaluasi dampak penggunaan aplikasi pembukuan digital terhadap peningkatan literasi keuangan, efisiensi operasional, serta keberlanjutan usaha mikro di lingkungan urban. Metode penelitian menggunakan pendekatan studi kasus dengan observasi langsung, wawancara, dan analisis data keuangan sebelum dan sesudah implementasi sistem. Hasil menunjukkan bahwa digitalisasi pembukuan mampu meningkatkan akurasi pencatatan, mempercepat proses pengambilan keputusan, serta memperkuat daya saing toko kelontong di tengah persaingan modern retail. Kesimpulan dari studi ini menekankan pentingnya pelatihan dan pendampingan berkelanjutan dalam penerapan teknologi digital bagi pelaku usaha mikro agar transformasi keuangan komunitas dapat berlangsung secara inklusif dan berkelanjutan.
Efektivitas Sirih Merah dalam Perawatan Luka Perineum di Bidan Praktik Mandiri Damarini, Susilo; Eliana, Eliana; Mariati, Mariati
Kesmas Vol. 8, No. 1
Publisher : UI Scholars Hub

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Abstract

Angka kejadian ruptur perineum pada primipara persalinan normal adalah sekitar 88,9%. Piper crocatum extract atau ekstrak daun sirih merah diketahui mempunyai kandungan kimia yang berefek antiseptik dan antibakteri. Sebagian besar persalinan normal di Kota Bengkulu mengalami ruptur spontan atau episiotomi. Dari 10 persalinan, ada 7 pasien yang mengalami robekan perineum dan kering rata-rata dalam 7 hari, dengan perawatan menggunakan iodin atau merendam/ cebok rebusan daun sirih. Tujuan penelitian ini adalah menilai efektivitas penyembuhan luka perineum ibu nifas dengan menggunakan daun sirih merah dan obat antiseptik. Metode penelitian quasi eksperimental, populasi ibu pospartum dengan luka perineum yang ditolong oleh bidan praktik mandiri. Sampel perlakuan 35 orang dan kelompok kontrol 35 orang. Sampel diambil secara accidental sampling. Waktu penelitian bulan Mei – Agustus 2012 di Kota Bengkulu. Variabel lainnya yaitu status kesehatan, obat antibiotik dan status gizi. Analisis menggunakan uji Mann-Whitney Test. Hasil penelitian menunjukkan bahwa rata-rata lama penyembuhan luka perineum menggunakan infusum sirih merah adalah 2-3 hari sedangkan pada kelompok obat antiseptik rata-rata lama penyembuhan 5 – 6 hari, artinya bahwa daun sirih merah lebih efektif dibandingkan dengan iodine dalam perawatan luka perineum pada masa pospartum. The incidence of perineal rupture in primiparous normal deliveries is 88.9%. Piper crocatum Extract or red betel leaf extract are known contained antiseptic and antibacterial effect. Mostly normal deliveries in Bengkulu City experienced spontaneous rupture or episiotomy. From 10 births, 7 patients experienced perineal laceration and were dry in 7 days by treatment using iodine or soak/ wiping with betel leaf decoction. The aim of this study was to determine the effectiveness of red betel leaf in healing perineal wound of postpartum mother in Independent Practice Midwife in Bengkulu City 2013. The method of this study was quasi-experimental. The population was mothers with postpartum perineal wounds who attended by independent midwive practice. 35 sample as treatment group and 35 people as control group. Sample was taken by accidental samplingthis study doing at month May – August 2012 in The Bengkulu City. Other variables are health status, antibiotics and nutritional status. Analysis using the Mann-Whitney Test. The result of this study showed that the avarage length of perineal wound healing using infusum of red betel leaf was 2-3 days, while in group iodine was 5-6 days, meaning that red betel leaf is more effective compared with iodine in wound care in the puerperium.
The Effectiveness Of Giving Jatropha Curcas L. Sap Solution To The Frequency Of Toddler Diarrhea Stellata, Alyxia Gita; Yulyana, Nispi; Eliana, Eliana; Maigoda, Tonny Cortis
JKM (Jurnal Kebidanan Malahayati) Vol 10, No 8 (2024): Volume 10,No.8 Agustus 2024
Publisher : Program Studi Kebidanan Fakultas Ilmu Kesehatan Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkm.v10i8.15633

Abstract

Latar Belakang: Diare adalah penyebab kematian kedua (14%) terbanyak di Indonesia untuk anak di bawah 5 tahun. Pengobatan non-medis yang sering digunakan pada penderita diare adalah pemanfaatan zat “Tanin” pada getah jarak pagar.Tujuan: penelitian ini adalah untuk menilai efektivitas larutan getah jarak pagar terhadap frekuensi  diare balita tanpa dehidrasi dibandingkan dengan zink.Metode: Metode penelitian quasi eksperimental, populasi balita usia 2-4 tahun dengan diare akut tanpa dehidrasi di wilayah kerja puskesmas sukamerindu. Sampel intervensi sebanyak 15 orang dan kontrol 15 orang yang diambil secara accidental sampling. Penelitian  berlangsung ditanggal 2-28 Januari 2019 di Kota Bengkulu. Analisis penelitian menggunakan uji  Wilcoxon dan Mann-Whitney.Hasil: Perbedaan rata-rata frekuensi BAB yang mengkonsumsi larutan getah jarak pagar adalah 4 sedangkan pada kelompok  zink perbedaan rata-rata frekuensi diare adalah 0.27. Sehingga perbedaan rata-rata frekuensi diare antarkedua kelompok  adalah 4 dengan nilai p=0.002.Kesimpulan: Larutan getah jarak pagar lebih efektif untuk mengurangi frekuensi buang air besar (BAB) balita dengan diare akut  tanpa dehidrasi dibandingkan dengan zink.Saran: Diharapkan getah dari tanaman Jathropha L. Curcas dapat dimanfaatkan untuk mengatasi diare pada balita  karena sudah terbukti efektif untuk mengurangi frekuensi diare akut tanpa dehidrasi. Kata kunci: Diare;  getah jarak pagar; zink; frekuensi BAB; balita ABSTRACT Background: Diarrhea is the second leading cause of death (14%) in Indonesia for children under five years. Non-medical treatment often used in patients with diarrhea is using "tannin" substances in the sap of Jatropha curcas.Purpose: This study aimed to assess the effectiveness of Jatropha curcas sap solution on the frequency of defecation diarrhea in toddler without dehydration compared with zinc.Method: Quasi-experimental research method, the population of children aged 2-4 years with acute diarrhea without dehydration in the working area of Sukamerindu Public Health Center. The intervention sample was 15 people, and the control group of 15 people was taken by accidental sampling. The research conducted on January 2-28, 2019, in Bengkulu City—research analysis using Wilcoxon and Mann-Whitney test.Results: The average frequency difference of defecation in the Jatropha Curcas L. sap solution group was 4, while the zinc group was 0.27. So the difference in the average frequency of diarrhea between the two groups was 4 with a p-value = 0.002.Conclusion: Jatropha Curcas L. sap solution is more effective in reducing the frequency of defecation in toddlers with acute diarrhea without dehydration than zinc.Suggestion: It is expected that the sap from the Jathropha L. Curcas plant can be used to treat diarrhea in toddlers because it has been proven effective in reducing the frequency of acute diarrhea without dehydration. Keywords: Diarrhea; Jatropha Curcas L. sap; zinc; defecation frequency; toddler  
Analysis Rasio Likuidity Ratios To Financial Performance Of PT. Medco Energy Internasional Tbk. Zarman, Nasri; Rusman, Rusman; Al Cassany, Saluddin; Karollah, Banta; Ridha, Ainul; Sijabat, Ferdi Nazirun; Eliana, Eliana
Journal of Sharia Economy and Islamic Tourism Vol 1, No 1 (2020): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jseit.v1i1.3898

Abstract

The purpose of this research is to find out how to analyze the ratio of Liquidity to financial performance in PT. Medco Energi International Tbk. This research uses liquidity ratio parameters. Measurement in terms of liquidity to performance ratio of MedcoEnergi shows that MedcoEnergi Liquidity Ratio capability using carrent ratio, Quick Ratio and Cash Ratio during the two research periods in 2018 and 2019 MedcoEnergi liquidity capability is better than its two competitors Bumi Resources and Elnusa. The advice in this study, should the existing performance be maintained and further improved so that the mission to develop potential energy sources into a profitable investment portfolio continues.Keywords: Financial Performance, Liquidity RatioAbstrak : Tujuan penelitian ini adalah untuk mengetahui bagaimana analisis rasio Likuiditas terhadap kinerja keuangan pada  PT.Medco Energi International Tbk. Penelitian ini menggunakan parameter rasio likuiditas. Pengukuran dari segi rasio likuiditas terhadap kinerja MedcoEnergi menunjukkan bahwa kemampuan Rasio Likuiditas MedcoEnergi dengan menggunakan carrent ratio,  Quick Ratio dan Cash Ratio selama dua periode penelitian tahun 2018 dan 2019 kemampuan likuiditas MedcoEnergi lebih baik dari dua kompetitornya Bumi Resources dan Elnusa. Saran dalam penelitian ini, sebaiknya kinerja yang telah ada dipertahankan dan lebih ditingkatkan  sehingga misi untuk mengembangkan sumber-sumber energi potensial menjadi portofolio investasi yang menguntungkan terus berlanjut. Kata Kunci : Kinerja Keuangan, Rasio Likuiditas
PENGARUH KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL INTERVENING Eliana, Eliana; Intan Novia Astuti; Indra Kesuma; Muhammad, Muhammad; Lilis Demeta
Journal of Innovation Research and Knowledge Vol. 4 No. 8: Januari 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i8.9378

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan terhadap kinerja keuangan dengan Corporate Social Responsibility sebagai variabel intervening pada perusahaan manufaktur sektor pertambangan yang terdaftar di BEI. Populasi dari penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI periode 2020-2022. sampel sebanyak 54 sampel yang dipilih dengan metoda purposive sampling. pengumpulan data metode dokumentasi data sekunder, Metoda analisis data ialah regresi data panel dengan uji path analysis berdasarkan olah data menggunakan program Eviews 12. Hasil penelitian Kinerja Lingkungan tidak berpengaruh signifikan terhadap Kinerja Keuangan, Kinerja Lingkungan berpengaruh signifikan terhadap Corporate Social Responsibility, Corporate Social Responsibility berpengaruh signifikan terhadap Kinerja Keuangan, Kinerja Lingkungan berpengaruh signifikan terhadap Kinerja Keuangan dengan Corporate Social Responsibility sebagai variabel intervening. Diharapkan Perusahaan sebaiknya melakukan PROPER secara rutin dan terus menerus agar dapat meningkatkan citra perusahaan.
KEPUASAN KERJA STUDI KASUS PADA FAKULTAS MIPA UNSYIAH Eliana, Eliana; Karollah, Banta; Sijabat, Ferdi Nazirun; Astuti, Intan Novia; Zarman, Nasri
Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Vol 2, No 1: 2021
Publisher : LPPM Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ebma.v2i1.2257

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The purpose of this study was to examine the influence of the work environment, competence and compensation jointly and partially on job satisfaction at the Faculty of Mathematics and Natural Sciences Environment Unsyiah. This research was conducted at the Faculty of Mathematics and Natural Sciences Environment, Unsyiah. The population in this study were employees in the Faculty of Mathematics and Natural Sciences with 72 respondents.This research was conducted using the census method in which the entire population was used as the object of research. The data obtained were then processed using the SPSS 20 analysis tool. This analysis includes the validity test, reliability test, classical assumption test, t test and F test and coefficient of determination (R2). Based on the results show that the work environment, competence and compensation have an effect on job satisfaction. The results of data analysis obtained an R square value of 0.619, which means that the job satisfaction variable can be explained by the work environment, competence and compensation of 61.9%, while 38.1.0% of the effect is explained by other variables. For hypothesis testing (t count> t table), the t test results in this study amounted to (3.554> 1.666) with a significant 0.001 for work environment variables, (3.702> 1.666) and 0.000 significant for competency variables and (2.024> 1.666) and a significance of 0.002 for the compensation variable, the results state that the work environment, competence and compensation have a positive and significant effect on job satisfaction. Whereas for testing the hypothesis together (F count> F table), the results of the F test in this study are (36,884> 3,12) for work environment variables, competence and compensation with a significant 0,000, these results explain that the work environment, competence and compensation has a significant effect on job satisfaction in the Faculty of Mathematics and Natural Sciences Unsyiah.
Pengaruh Kebijakan Hutang, Keputusan Investasi dan Profitabilitas Terhadap Nilai Perusahaan (Periode 2017-2020) Mediyanti, Sisca; Indah, Mutiara; Astuti, Intan Novia; Eliana, Eliana; Nurhayati, Nurhayati
BISMA Cendekia Vol. 2 No. 3 (2022): BISMA Cendekia - Mei 2022
Publisher : Politeknik Cendana

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan hutang, keputusan investasi dan profitabilitas baik secara simultan maupun parsial terhadap nilai perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Populasi sebanyak 31 perusahaan, teknik pengambilan sampel yaitu purposive sampling dengan beberapa kriteria yang telah ditentukan maka data sampel yang diperoleh 16 perusahaan. Metode analisis data yang digunakan yaitu SPSS versi 22 dengan teknik analisis data yang digunakan adalah uji asumsi klasik, Regresi Linier Berganda dan uji hipotesis. Hasil penelitian menunjukkan kebijakan hutang, keputusan investasi dan profitabilitas secara simultan berpengaruh terhadap nilai perusahaan. Secara parsial, kebijakan hutang tidak berpengaruh terhadap nilai perusahaan. Keputusan investasi dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan.
Pemberdayaan Masyarakat Melalui Edukasi Gizi: Strategi Pencegahan Stunting di Kabupaten Seluma Yuliantini, Emy; Kamsiah, Kamsiah; Eliana, Eliana; Wijaya, Andra Saferi; Yunita, Yunita
Welfare : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2023): Welfare : September 2023
Publisher : Fakultas Ekonomi dan Bisnis Islam, IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/welfare.v1i3.652

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The prevalence of stunting in Indonesia will decrease from 24.4% to 21.6% in 2022. In 2022, Seluma Regency will be 22.1% and in Bengkulu Province, 32.8%. The aim of this community service is to empower the community with nutrition education, prevention, and early detection of stunting in Seluma district. This community service is carried out using mentoring methods, lectures, and assessments from pre- and post-tests to determine the increase in knowledge and skills of mothers of toddlers. There is an increase in the knowledge and skills of mothers of toddlers, cadres, and village officials regarding prevention, early detection, and the benefits of the stunting reduction and prevention strategy program in Seluma Regency. There is increasing community independence regarding prevention, early detection, the benefits of the Reduction Strategy Program, and the hope that village cadres and officials can apply the knowledge and skills that have been obtained during activities to provide education and assistance to every community in their area.
The Influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism Roosma, Steviana; Eliana, Eliana; Dhaniel Hutagalung
Journal of Accounting and Auditing Vol. 2 No. 1 (2025): October 2025
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/jaa.v2i1.140

Abstract

Objective - This study aims to obtain empirical evidence on the influence of Debt Covenants, Managerial Ownership, Political Costs, and Litigation Risk on Accounting Conservatism.   Design/methodology/approach – The quantitative research method uses secondary data. The population in this study is Property & Real Estate companies that publish annual reports audited by independent auditors and sustainability reports listed on the Indonesia Stock Exchange in 2019-2023. Through a purposive sampling method, panel data of 110 observations was obtained. The analytical technique used to test the hypotheses was multiple linear regression analysis using Eviews 9 software.  Findings – The results of this study found that Debt Covenants and Managerial Ownership have a positive but statistically insignificant effect on Accounting Conservatism. Political Costs and Litigation Risk have a positive and significant effect on Accounting Conservatism.  Research limitations/implications – This study was conducted only on companies in the property and real estate sub-sector listed on the Indonesia Stock Exchange during the period 2019–2023, This research only used sources from the companies’ financial statements and sustainability reports.  
Co-Authors ahmad rizal Akhmad Harum, Akhmad Akmal Riza Al Cassany, Saluddin Alyxia Gita Stellata Amazultul Zona Angraini, Wulan Astuti, Intan Novia Astuti, Yulina Ayu Pravita Sari Ayu Sabila Ayumiati, Ayumiati Bintang Agustina Pratiwi darwis darwis, darwis Dek Opra Desi Widiyanti Desri Suryani Dhaniel Hutagalung Efriani, Rolita Emy Yuliantini Ferdi Nazirun Sijabat Ferdi Nazirun Sijabat, Ferdi Nazirun Firayani, Firayani Hasni Hasni Heryati, Kosma Hidayatullah, Faqih Hikmah, Muh. Syawal Indah, Mutiara Indra Kesuma Intan Novia Astuti Ismuadi Ismuadi Ivana, Farah Jumiyati Jumiyati, Jumiyati Kamsiah Kamsiah Karollah, Banta Kesuma, Indra Khairul Moliza Kobat, Yahya Lela Hartini Lilis Demeta Lukman Hakim Lutvia Humaira M.Julianda Phonna Maigoda, Tonny Maigoda, Tonny Cortis Malahayatie, Malahayatie Mariati Mariati Maryati Maryati Mediyanti, Sisca Mhd. Habibu Rahman Muhammad Aqil Muhammad Muhammad Mutia Mutia, Mutia Nispi Yulyana Nova Eliza Nurbismi, Nurbismi Nurdin, Said Nurfadillah, Ika Nurhayati Nurhayati Putri, Indah Raden Mohamad Herdian Bhakti Rahayu, Hastriani Rahma Nurzianti Ramadhani, Sri Ratna Dewi Rialike Burhan Ridha, Ainul Rina Rina Rini Fitriani Rizki Julia Utama Romelus Blegur Roosma, Steviana Rosita, Dara RR. Ella Evrita Hestiandari Rusman Rusman Sari Varadilla Asiah Solsepa, Cindy C. Sri Wahyuni Suci Sholihat Susilo Damarini Waromi, Isac Orgenos Wewet Savitri Wijaya, Andra Saferi Yandrizal Yandrizal Yani Rizal Yaniarti, Sri Yudas, Andre Yuniarti Yuniarti Yunita Yunita Yunita, Vira Zahra, Afifah Zainab Zainab Zarman, Nasri Zarman, Nazri Zulfan, T.