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Penyuluhan dan Pelatihan Manajemen Keuangan Bagi Pelaku Usaha UMKM di Desa Binjai Bakung Pantai Labu: Pengabdian Emelia Rahmadany Putri Gami; Mutawaqil Bilah Tumanggor; Lusiah Lusiah; Arifin Arifin; Dewi Rafiah Pakpahan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5500

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berperan strategis dalam perekonomian daerah, namun masih menghadapi kendala, terutama dalam pengelolaan keuangan. Pelaku UMKM di Desa Binjai Bakung, Kecamatan Pantai Labu, Kabupaten Deli Serdang, umumnya belum mampu melakukan pencatatan dan penyusunan laporan keuangan sederhana serta memisahkan keuangan usaha dan pribadi, sehingga berpotensi menghambat keberlanjutan usaha. Kegiatan Pengabdian kepada Masyarakat ini bertujuan meningkatkan pengetahuan dan keterampilan manajemen keuangan melalui penyuluhan dan pelatihan yang berfokus pada perencanaan dan pengelolaan modal, pendistribusian keuntungan, serta pencatatan arus kas. Metode pelaksanaan meliputi tahap persiapan, pelaksanaan, dan evaluasi dengan pendekatan partisipatif berupa ceramah, diskusi, dan praktik penyusunan laporan keuangan sederhana. Kegiatan tatap muka ini diikuti 15 pelaku UMKM dan menunjukkan peningkatan pemahaman peserta tentang pentingnya manajemen keuangan, kemampuan mencatat transaksi, serta menyusun laporan keuangan sederhana, disertai respons positif dan partisipasi aktif.
The Influence of Emotional Value, Social Value, and Price Value on the Decision to Use NICE Bus Transportation Intan Ramadhani; Emelia Rahmadany Putri Gami; Julianto Hutasuhut; Melisa Zuriani Hasibuan
International Journal of Health, Economics, and Social Sciences (IJHESS) (Special Issue) - International Journal of Health, Economics, and Social Sciences (IJHESS) July 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i3.8006

Abstract

This study aims to analyze the influence of emotional value, social value, and price value on the decision to use NICE Bus transportation on the Kualanamu Airport – Millenium Plaza (Helvetia) route. Safe, comfortable, and affordable public transportation is an essential need for the community to support daily activities. However, the utilization of the NICE Bus is still not optimal due to varying perceptions regarding the emotional, social, and price aspects offered. This study uses a quantitative approach with a survey method by distributing questionnaires to 90 respondents who are NICE Bus users. The independent variables in this study are emotional value, social value, and price value, while the dependent variable is the usage decision. The data analysis technique uses multiple linear regression to test the simultaneous and partial influence of the three independent variables on the usage decision. The results of the study show that emotional value has a significant influence on the usage decision, particularly in terms of comfort and emotional satisfaction when using the NICE Bus. Social value also has a significant influence, especially regarding ease of access and travel efficiency perceived by passengers. Price value is proven to have a significant influence, indicating that affordable ticket prices that match the provided facilities are an important consideration in the usage decision. This study provides practical contributions for NICE Bus management in developing customer satisfaction-oriented marketing strategies to increase passenger volume and ensure the sustainability of transportation services.
Pengaruh Likuiditas Leverage dan Profitabilitas terhadap Financial Distress pada PT Modern Internasional Tbk Elly Damayanti Pulungan; Vita Yani; Emelia Rahmadany Putri Gami
All Fields of Science Journal Liaison Academia and Sosiety Vol. 2 No. 3: September 2022
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v2i3.375

Abstract

The purpose of this study is to find out whether there is a Liquidity Effect Leverage and profitability to Financial Distress at PT Modern International Tbk partially and simultaneously The sample of this study is the financial statements of PT Modern Internasional Tbk which are listed on the Indonesia Stock Exchange financial statements used for this study are financial statements from 2012 to 2017 Data analysis using Multiple Linear Regression test hypothesis testing using the coefficient of determination test R2 partial test T Test and simultaneous test F Test while the data processor uses the SPSS 20 program The results show that from the test of the coefficient of determination R2 the liquidity variable is Current Ratio CR Leverage namely Debt to Asset Ratio DAR and profitability namely return on assets ROA and return on equity ROE can explain the variations that occur in financial distress of PT Modern International Tbk Partially T Test current assets CR debt to assets ratio DAR return on assets ROA and Return of Equity ROE have no effect and are not significant to financial distress Simultaneously Test F current ratio CR debt to asset ratio DAR return of assets ROA and return of equity ROE influence and are not significant to financial distress at PT Modern Internasional Tbk Keywords: Liquidity CR Leverage DAR Profitability ROA ROE Financial Distress
Pengaruh Perputaran Piutang dan Perputaran Persediaan Terhadap Roa pada PT Bank Mandiri Tbk Fusvita Dewi; Emelia Rahmadany Putri Gami
All Fields of Science Journal Liaison Academia and Sosiety Vol. 2 No. 3: September 2022
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v2i3.376

Abstract

The purpose of this study was to find out whether there was an influence of accounts receivable turnover and inventory turnover to roa at PT Bank Mandiri Tbk period 2011 to 2018 The method used in this study was a quantitative method with multiple linear regression analysis techniques The data used were secondary data hypothesis testing using the test of the coefficient of determination R2 Simultaneous Test F and partial test t by calculation using the SPSS program The results showed that partially Accounts Receivable Turnover has a significant effect on ROA While Inventory Turnover has not a significant ROA effect on PT Bank Mandiri Tbk while simultaneously Receivable Turnover and Inventory Turnover has not a significant effect on ROA at PT Bank Mandiri Tbk Keywords: Accounts Receivable Turnover Inventory Turnover and ROA
Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Roe pada PT Bank Rakyat Indonesia PERSERO TBK Amini Amini; Emelia Rahmadany Putri Gami; Wilda Sri Munawaroh Harahap
All Fields of Science Journal Liaison Academia and Sosiety Vol. 2 No. 4: Desember 2022
Publisher : Lembaga Komunikasi dan Informasi Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58939/afosj-las.v2i4.415

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah terdapat pengaruh perputaran piutang dan perputaran persediaan terhadap ROE pada PT Bank Rakyat Indonesia Persero Tbk periode 2018 hingga 2022 Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan metode linear berganda teknik analisis regresi Data yang digunakan adalah data sekunder pengujian hipotesis menggunakan uji koefisien determinasi R2 Uji Simultan F dan uji parsial t dengan perhitungan menggunakan program SPSS Hasil penelitian menunjukkan bahwa secara parsial Perputaran Piutang berpengaruh signifikan terhadap ROE Sedangkan Inventory Turnover tidak berpengaruh signifikan terhadap ROE PT Bank Rakyat Indonesia Persero Tbk sedangkan secara simultan Receivable Turnover dan Inventory Turnover tidak berpengaruh signifikan terhadap ROE pada PT Bank Rakyat Indonesia Persero Tbk Kata kunci: Perputaran Piutang Perputaran Persediaan dan ROE
Co-Authors Ade Putra Marpaung Adillah, Jihan Agus Susanto Agus Susanto Ainun Mardhiyah Ainun Mardhiyah, Ainun Ainun, Ainun Altarif Rifqi Amin Hou Amini Amini Anggia Sari Lubis, Anggia Sari Anton Susilo Anton Susilo Apen Olita Arifin Arifin Arridha Silfani Asidah Hasibuan Aswin Akbar Azzahra, Nova Bintang, Muhammad Tri ButarButar, Burhanuddin Dewi Rafiah Pakpahan Dina Aprilia, Dina Dina Lorenza Eka Dian Hikmayani Jufri Eka Dian Hikmayani Jufri Elly Damayanti Pulungan Fadilaturrahmah Fanzi Akhmarozi Fusvita Dewi Habra, Mhd. Dani Hadian, Arief harahap, nur'ain Harahap, Nurain Harahap, Nur’ain Hasibuan, Melisa Zuriani Hecimovic, Angela Hidayat, Toni Hot Berlian Siregar Intan Ramadhani Iskandar Muda Iskandar Muda Jafri Haryadi Julianto Hutasuhut Khaira Amalia Fachrudin Khairani, Tria Khairiah, Khairiah Khairul Anwar Lubis Lubis, Putri Nabilla Lubis, Tukimin Lusiah Lusiah M. Dani Habra Mahfuzoh, Mahfuzoh Marpaung, Ade Putra Mauliza, Sri Mhd Dani Habra Muhammad Dino Syahputra Muhammad Rahmat Muharis Muharis Mutawaqil Bilah Tumanggor Mutawaqil Bilah Tumanggor Mutya, Intan Nazwa Indah Lestari Nova Azzahra Novianti, Desy Novika, Sutri Nur Hazizah Nur'ain Harahap Nur'ain Harahap Nurain Harahap Nurfadilah Nurhalizah, Siti Nurul Zuriani Saputri Nur’ain Harahap Ova Novi Irama Purba, Selfida Sunaria Rahmad Gunawan Rizky May Sharah Rofiqoh Hasan Harahap Rukmini Rukmini Rukmini Rukmini Safina, Wan Dian Siregar, Feby Veronica Aini Siregar, Horia Siregar, Hot Berlian Siti Aisyah Suhaila Husna Samosir Sulindra, Wahyu Dwi Tumanggor, Mutawaqil Billah Uci Fadillah Utama, Indra Vina Septiani, Vina Vita Yani Wibowo, M. Rizaldy Wibowo, Muhammad Rizaldy Wilda Sri Munawaroh Harahap Yani, Farida Yani, Vita Yohanis Resa Surentu Yohanis Resa Surentu