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OPTIMALISASI PENGELOLAAN KEUANGAN MELALUI PENERAPAN PRINSIP AKUNTANSI YANG EFEKTIF DAN EFISIEN PADA UMKM KERUPUK JANGEK BUK KAI DI PADANG Muhammad Pondrinal; Yosi Puspita Sari
Jurnal Abdi Insani Vol 10 No 3 (2023): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v10i3.1073

Abstract

This community service aims to enhance optimal financial management in the Micro, Small, and Medium Enterprises (MSMEs) of Kerupuk Jangek Buk Kai in Padang through the application of effective and efficient accounting principles. MSMEs play a crucial role in both the local and national economy, but often face challenges in effectively managing their finances, which can hinder their growth and development. The goal of implementing this community engagement program is to provide insights and competencies to the owners and financial staff of the Kerupuk Jangek Buk Kai MSME. This community service a collaborative approach between the contributors and Kerupuk Jangek Buk Kai MSME to identify current financial management issues. Improvement measures are implemented based on effective and efficient accounting principles, including accurate recording and structured financial reporting. The outcomes of this engagement demonstrate an improvement in the financial management of Kerupuk Jangek Buk Kai MSME. The application of effective and efficient accounting principles leads to more accurate record-keeping, better monitoring of cash flow and assets, as well as more structured financial reporting. In the long term, improved financial management enables MSMEs to make more accurate and strategic decisions, enhance competitiveness, and make a greater contribution to the local economy. This community service holds broad implications for other MSMEs across various sectors. By integrating effective and efficient accounting principles into financial management practices, MSMEs can address their financial challenges and potentially achieve sustainable growth.
Studi penentu nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI Lusiana Lusiana; Hanna Pratiwi; Zefriyenni Zefriyenni; Silvia Sari; Muhammad Pondrinal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 8, No 3 (2022): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020221854

Abstract

Tujuan penelitian untuk mengetahui seberapa berpengaruhnya Kepemilikan Manajerial (KM) dan Debt To Equity Ratio (DER) terhadap Price To Book Value (PBV) dengan Dividend Payout Ratio (DPR) sebagai variabel moderating. Teknik pengumpulan data yaitu menggunakan dokumentasi, dengan metode statistik regresi linier berganda. Berdasarkan hasil penelitian ini maka: Kepemilikan Manajerial  berpengaruh signifikan terhadap Price To Book Value, dan Debt To Equity Ratio tidak berpengaruh signifikan terhadap Price To Book Value serta Kepemilikan Manajerial dan Debt To Equity Ratio secara bersama-sama berpengaruh signifikan terhadap Price To Book Value. Selain itu, Dividend Payout Ratio memperlemah hubungan Kepemilikan Manajerial terhadap Price To Book Value serta Dividend Payout Ratio memperkuat hubungan Debt To Equity Ratio terhadap Price To Book Value.
A hybrid data mining for predicting scholarship recipient students by combining K-means and C4.5 methods Halifia Hendri; Harkamsyah Andrianof; Riska Robianto; Hasri Awal; Okta Andrica Putra; Romi Wijaya; Aggy Pramana Gusman; Muhammad Hafizh; Muhammad Pondrinal
Indonesian Journal of Electrical Engineering and Computer Science Vol 33, No 3: March 2024
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijeecs.v33.i3.pp1726-1735

Abstract

This scholarly investigation delves into the strong desire for academic scholarships within the student body, especially prominent among socioeconomically disadvantaged individuals. The study aims to formulate a hybrid data mining paradigm by synergizing the K-means and C4.5 methodologies. K-means is applied for clusterization, while C4.5 facilitates prediction and decision tree instantiation. The research unfolds in sequential phases, commencing with data input and progressing through meticulous pre-processing, encompassing data selection, cleaning, and transformation. The novelty lies in successfully integrating the K-means and C4.5 methodologies, culminating in the hybrid data mining method. The dataset comprises 200 students seeking scholarships, revealing effective stratification into three clusters—cluster 0, cluster 1, and cluster 2—with 119, 48, and 33 students, respectively. The K-means method proves highly suitable, especially when combined with C4.5, for predicting scholarship recipients. A subset of 81 students from clusters 1 and 2 undergoes predictive modeling using C4.5, resulting in a commendable 85% accuracy, with 17 accurate forecasts and 3 minor inaccuracies. This research significantly enhances scholarship selection efficiency, particularly benefiting socioeconomically disadvantaged students.