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Peningkatan Akses UMKM Terhadap Permodalan Melalui Penyusunan Laporan Keuangan Sederhana Pada UMKM di Jalan Hos Cokroaminoto Pontianak Suwantono, Edwin; Tanto, Tanto; Hartono, Octavian; Heriyanto, Heriyanto
Jurnal Pengabdian Masyarakat Mentari Vol. 1 No. 11 (2025): Juni
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v1i11.105

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan vital dalam perekonomian Indonesia, berkontribusi signifikan terhadap PDB dan penyerapan tenaga kerja. Namun, UMKM, khususnya di Provinsi Kalimantan Barat, masih menghadapi tantangan serius, terutama terkait manajemen keuangan dan akses permodalan. Banyak UMKM mengalami kegagalan karena keterbatasan modal dan pengetahuan dalam pembiayaan serta penyusunan laporan keuangan sederhana. Padahal, laporan keuangan yang memadai adalah syarat penting untuk mendapatkan pembiayaan dan ekspansi usaha. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk meningkatkan skala usaha pelaku UMKM di kawasan Jalan HOS Cokroaminoto Pontianak melalui pendampingan akses permodalan dan penyusunan laporan keuangan sederhana. Metode pelaksanaan PkM melibatkan survei awal untuk mengidentifikasi kebutuhan UMKM, dilanjutkan dengan pendampingan langsung menggunakan modul yang telah disiapkan. Pendampingan ini terbagi menjadi empat sesi: penjelasan persyaratan akses permodalan, penyusunan laporan keuangan sederhana, penyusunan laporan penjualan sederhana, dan sesi tanya jawab. Hasil kegiatan menunjukkan bahwa pelaku UMKM mendapatkan pemahaman yang lebih baik tentang persyaratan kredit, sumber permodalan, dan cara menyusun laporan keuangan serta laporan penjualan sederhana yang efisien. Respons positif dari peserta mengindikasikan bahwa informasi dan wawasan yang diberikan sangat membantu mereka dalam mengembangkan usaha. Diharapkan, peningkatan pemahaman ini akan memfasilitasi akses UMKM terhadap permodalan, memungkinkan ekspansi bisnis, penciptaan lapangan kerja baru, dan pada akhirnya mendukung pertumbuhan ekonomi lokal.
Analisis Dan Evaluasi Usability Website Bank Woori Saudara Indonesia Menggunakan Metode Usability Testing Anjani, Mutiara Putri; Kurniawati, Ika; Amsury, Fachri; Heriyanto, Heriyanto
Jurnal Infortech Vol 7, No 1 (2025): Juni 2025
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/infortech.v7i1.25705

Abstract

Abstrak  - Website Bank Woori Saudara (BWS) yang mulai aktif sejak 2014 hingga saat ini masih dalam tahap pengembangan dan belum pernah dievaluasi secara menyeluruh. Sebagai platform digital yang mendukung aktivitas perbankan, website BWS menyediakan berbagai informasi dan layanan. Salah satu aspek terpenting yang menentukan kualitas sebuah website adalah usability atau kegunaan. Evaluasi terhadap kegunaan dan efektivitas website menjadi penting untuk meningkatkan kemudahan serta kepuasan pengguna. Penelitian ini bertujuan untuk mengidentifikasi permasalahan pada website BWS dengan menggunakan metode Usability Testing berdasarkan lima variabel, yaitu Learnability, Memorability, Efficiency, Errors, dan Satisfaction. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan penyebaran kuesioner secara daring. Penentuan jumlah sampel menggunakan teknik Simple Random Sampling dengan jumlah responden sebanyak 100 pengunjung website, sementara analisis data dilakukan dengan statistik deskriptif dan uji Independent Sample T-Test menggunakan SPSS. Penilaian indikator usability dilakukan dengan menggunakan skala Likert. Hasil uji validitas dan reliabilitas menunjukkan bahwa instrumen penelitian yang digunakan adalah valid dan reliabel. Evaluasi usability terhadap website BWS menunjukkan bahwa variabel Learnability, Efficiency, dan Errors berpengaruh signifikan terhadap kepuasan pengguna. Sebaliknya, Memorability tidak menunjukkan pengaruh signifikan dan perlu ditingkatkan. Untuk meningkatkan usability secara keseluruhan, disarankan agar website BWS memperbarui informasi, memperbaiki fitur yang ada, menambahkan fitur “Daftar” dan “Search Engine”, serta meningkatkan aspek Efficiency dan mengurangi kesalahan (Errors), sambil tetap menjaga aspek Memorability. Evaluasi juga perlu dilakukan secara berkala dengan melibatkan pengguna secara langsung. Dapat disimpulkan penelitian ini menekankan bahwa peningkatan aspek usability seperti pembaruan informasi, efisiensi navigasi, dan minimisasi kesalahan dapat meningkatkan kepuasan pengguna, sehingga website BWS dapat memenuhi standar usability yang baik dan memberikan kontribusi positif terhadap kualitas layanan perbankan secara keseluruhan.Kata Kunci: Analisis, evaluasi, usability testing, website. 
Pengetahuan Lokal Banyuwangi dalam Program Kuliner Kompas TV Nurislaminingsih, Rizki; Perdana, Fitri; Heriyanto, Heriyanto
HUMANIKA Vol 32, No 1 (2025): June
Publisher : Faculty of Humanities, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/humanika.v32i1.72273

Abstract

This study aims to identify the forms of indigenous knowledge embedded in Banyuwangi's traditional cuisine, as presented in Kompas TV culinary programs uploaded to YouTube. Using a qualitative approach and textual analysis of selected video content, the findings revealed that Banyuwangi cuisine contains various forms of local health-related knowledge. This includes the use of plants such as Marsilea crenata (water clover), guava leaves, Sesbania grandiflora (hummingbird tree flowers), and lemongrass, which have been scientifically proven to contain active compounds beneficial to health. Local communities also demonstrate expertise in food fermentation, such as tofu, soy-based sweet soy sauce, and nata de soya, as well as in the processing of coffee beans and leaves into health drinks. This study identifies the traditional use of wadung leaves and fruit as culinary spices, which, despite the lack of existing scientific studies, offers potential for further research in the health and chemistry fields. These findings highlight that indigenous knowledge not only preserves tradition and supports health but also contributes significantly to the creative economy. Banyuwangi's local gastronomy, when packaged in digital media content, has strong potential to become part of a sustainable and inclusive cultural and creative industry.
Analyzing the Effect of Human Resource Competence and Incentives on Employee Performance: A Case Study at Sincera Clinic Palembang Nadhilah, Faiza Putri; Heriyanto, Heriyanto; Trisninawati, Trisninawati
BIMA Journal (Business, Management, & Accounting Journal) Vol 6, No 1 (2025)
Publisher : Perkumpulan Dosen Muda (PDM) Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/bima.6.1.117-128

Abstract

Purpose: This study analyzes the impact of human resource competence and incentives on employee performance at Sincera Clinic Palembang, aiming to enhance service quality and customer satisfaction. Methodology: A quantitative approach was used, with a structured questionnaire distributed to 28 employees and analyzed using SPSS, regression analysis, and hypothesis testing to explore the relationship between competence, incentives, and performance. Results: A strong correlation (R = 0.657) was found between competence, incentives, and employee performance. The adjusted R-squared value of 0.386 shows that 38.6% of performance variation is explained by these factors. Competence significantly impacts performance (t = 2.706, p 0.05), while incentives do not (t = 1.476, p 0.05). Findings: Competence has a more significant impact on employee performance than incentives, suggesting that improving employee skills and knowledge drives better outcomes. Novelty: This study provides new insights into the factors affecting employee performance in the beauty clinic industry, a sector with limited research in human resource management. Originality: The research focuses on the beauty clinic sector, offering empirical evidence of how competence and incentives influence employee performance in this niche market. Conclusions: Competence is crucial for improving employee performance, while incentives have less impact. Focusing on competence development is recommended. Type of Paper: Case Study research paper.
Pengaruh Desain Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT. PLN (Persero) UP3 Palembang ULP Rivai Pamungkas, Gerin Harya; Darwin, Darwin; Heriyanto, Heriyanto; Melita, Dina
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2013

Abstract

This study aims to examine the effect of Work Design on Employee Performance at PT PLN (Persero) UP3 Palembang ULP Rivai, the effect of Work Discipline on Employee Performance at PT PLN (Persero) UP3 Palembang ULP Rivai, and the combined effect of Work Design and Work Discipline on Employee Performance at PT PLN (Persero) UP3 Palembang ULP Rivai. This study involved 95 employees of PT PLN (Persero) UP3 Palembang ULP Rivai as respondents. Data were collected through questionnaires. The research method used was quantitative, with validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination, t test, and f test. The results of the study showed that partially, Work Design and Work Discipline each have a significant effect on employee performance. Simultaneously, Work Design and Work Discipline also have a significant effect on employee performance at PT PLN (Persero) UP3 Palembang ULP Rivai.
Pengaruh Kualitas SDM dan Motivasi Kerja terhadap Kinerja Karyawan Melalui Teamwork Sebagai Variabel Mediasi Pada PT. PLN UP3 (Persero) ULP Rivai Alfiki, Rozi; Syarif, Amirudin; Heriyanto, Heriyanto
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2050

Abstract

This study examined the effect of human resource quality and work motivation on employee performance by adding teamwork as a mediating variable at PT PLN UP3 (Persero) Palembang ULP Rivai, and this study used a quantitative descriptive method. The location of the research object is PT PLN UP3 (Persero) Palembang ULP Rivai. as a source of primary and secondary data. The population was 123 people. The non-probability sampling technique was used with 95 PT PLN UP3 (Persero) Palembang ULP Rivai employees. The data collection methods used are literature study, interviews, and questionnaires. The data analysis technique used is software SmartPLS version 3 with outer model and inner model measurement methods. The results of this study are as follows: 1) The effect of HR quality on employee performance is positive but not significant, with a P-value of 0.395. 2) The effect of work motivation on employee performance is positive and significant, with a P-value of 0.040. 3) The effect of teamwork on employee performance is positive but insignificant P- value of 0.818. 4) The effect of teamwork on employee performance is positive but insignificant. with a P-value of 0.816. 5) The effect of work motivation on employee performance with teamwork mediation is positive but insignificant, with a P-value of 0.854.
Tata Kelola Sumber Daya Manusia UMKM Mahasiswa Binaan UIN Raden Intan Bandar Lampung Trisninawati, Trisninawati; Heriyanto, Heriyanto; Roni, Mukran; Marlina, Sherly; Indriani, Silvia
Jurnal Pengabdian Masyarakat Information Technology Vol. 3 No. 2 (2024): Jurnal Pengabdian Masyarakat Information Technology - September 2024
Publisher : Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/jpm_itech.v3i2.3319

Abstract

Tujuan utama Pengabdian kepada Masyarakat (PKM) adalah menyebarluaskan pengetahuan kepada masyarakat di lingkungan sekitar Universitas melalui pendampingan. Selain itu, tujuan Pengabdian Kepada Masyarakat (PKM) adalah mendekatkan lembaga pendidikan dengan masyarakat, sehingga perguruan tinggi dapat membantu pemerintah dalam mempercepat gerak laju ekonomi masyarakat dan mempersiapkan kader-kader pelaku pembangunan yang berkualitas. Selain itu sebagai pemenuhan salah satu aspek capaian Indikator Kinerja Utama (IKU).Sasaran kegiatan Pengabdian kepada masyarakat (PKM) ini adalah pendampingan  bagi Mahasiswa  UMKM Binaan UIN Raden Intan Bandar Lampung  yang bekerjasama dengan Universitas Bina Darma berkaitan dengan pengelolaan sumber daya manusia. Hal ini bertujuan untuk menambah wawasan bagi mahasiswa binaan sebagai bagian dari masyarakat dan bermanfaat dalam pengabdian ini dapat diterima oleh para pelaku UMKM. Untuk memiliki daya saing dan keberlanjutan usaha, mahasiswa UMKM binaan harus merespon perubahan inovasi dan efesiensi penggunaan teknologi yang cepat, fokus pada kepentingan jangka panjang, menghasilkan kinerja yang handal pada pengelolaan sumber daya manusia.
What are the determinants of underpricing in Initial Public Offerings? Evidence from Indonesia Heriyanto, Heriyanto; Chen, Ming; Lyani, Erni
Journal of Enterprise and Development (JED) Vol. 5 No. Special-Issue-1 (2023): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Purpose — This study aims to investigate the impact of different variables, including firm size, underwriter reputation, firm age (representing asymmetric information), board ownership, institutional ownership (representing ownership structure), industry sector (financial or non-financial), and ownership status (state-owned or non-state-owned enterprises) on the initial return, which serves as a measure of underpricing level.Method — We focus on companies that underwent initial public offerings (IPOs) between 2010 and 2019. For our study, we selected a sample of 261 firms using the purposive sampling technique. To analyze the data, we employed a multiple linear regression model and utilized SPSS as a testing tool.Result — Based on our research findings, we have identified that firm size, underwriter reputation, and institutional ownership significantly affect the level of underpricing. However, we found no evidence to suggest that factors such as company age, board ownership, industry sector, or ownership status have any impact on the underpricing level. Our results support the notion that asymmetric information plays a crucial role in explaining the observed underpricing phenomenon in IPOs, while industry type and ownership structure do not contribute to its explanation.Contribution — This study makes a valuable contribution to the existing research on IPO underpricing in Indonesia. It stands out by employing a comparatively long research period and incorporating not only variables that address asymmetric information but also variables pertaining to governance mechanisms, specifically board ownership and institutional ownership.
CEO characteristics and corporate debt: An in-depth analysis in the Indonesian context Heriyanto, Heriyanto
Journal of Enterprise and Development (JED) Vol. 6 No. 1 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i1.8940

Abstract

Purpose — This study aims to investigate differences in debt policies among companies listed on the Indonesia Stock Exchange, with a focus on gender and CEO tenure.Method — This research was carried out on non-financial companies listed on the Indonesia Stock Exchange from 2013 to 2022. The sampling method employed in this study was a purposive sampling approach. The initial sample comprised 86 companies, and the final sample consisted of 65 companies, yielding a total of 650 observations. The data analysis technique utilized in this study is the independent difference test, employing a nonparametric approach through the Mann-Whitney test.Result — This study revealed significant disparities in debt policies among companies listed on the Indonesia Stock Exchange, depending on the gender of the CEO. Specifically, male CEOs demonstrated a propensity to employ higher levels of debt compared to their female counterparts. Conversely, with regard to CEO tenure within the company, no significant difference was observed in relation to the company's debt policy.Novelty  — The novelty of this research lies in its emphasis on the importance of examining the gender and tenure of CEOs concerning the company's debt levels. The extended research period contributes a unique element by providing a more comprehensive perspective, and this is particularly noteworthy in the context of Indonesian studies, which have been relatively scarce and have yielded mixed results.
The Moderating Role of CEO Characteristics in the Relationship between Financial Conditions and Corporate Debt Policy Heriyanto, Heriyanto; Febriany, Novita; Engel, Mischella
Journal of Enterprise and Development (JED) Vol. 7 No. 2 (2025)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v7i2.14036

Abstract

Purpose: This study investigates the influence of firm financial characteristics—reflecting asymmetric information—on corporate debt policy, while also examining the moderating role of CEO characteristics within the framework of upper echelon theory.Method: The sample consists of 60 non-financial firms listed on the Indonesia Stock Exchange (IDX) during 2013–2022, selected through purposive sampling. Panel data regression analysis with moderating variables was employed to assess how CEO characteristics interact with internal financial indicators.Result: Results show that liquidity (current ratio) and profitability (return on equity) have a significant negative effect on companies’ debt-to-equity ratio, indicating that more liquid and profitable firms rely less on external debt. Tangible assets do not significantly influence debt-to-equity ratio. Among CEO characteristics, only tenure significantly moderates the relationship between profitability and debt-to-equity ratio, highlighting the strategic role of experienced CEOs in financing decisions.Practical Implications for Economic Growth and Development: The findings suggest that capital structure decisions are shaped jointly by internal financial conditions and leadership traits. Firms with stable financial profiles, guided by experienced CEOs, are more likely to establish optimal debt policies, enhancing resilience during economic shocks, safeguarding employment, and improving competitiveness—ultimately supporting broader economic growth.Originality/Value: This study contributes by integrating asymmetric information theory and upper echelon theory into a unified analytical model. By revealing how CEO characteristics moderate the impact of financial conditions on debt policy, it offers deeper insight into the complex dynamics of strategic financing decisions.
Co-Authors Aditya, Stefanus Afrizal, Jemmy Rivaldo Al Fauzan, Muhammad Alfian Fawzi Alfiki, Rozi Ali muhajir, Ali Anastasia Sri Mendari Anjani, Mutiara Putri Annisa Khoiriyah Anwar, La Ode Muhamad Arief Wahyudi, Hajry Ariesta, Wiwin ASRIL ASRIL Asrol Asrol Asrol Asrol Asrol Asrol Asrol Asrol Asrol Asrol Asrol Asrol Asrol Azhar, Zahroel Azmansyah Budi Mulianto Catur Kumala Dewi Christabel, Maria Dairani, Dairani Damero, Lian Darus Darus Darwin Darwin Detri Karya Detri Karya Detri Karya Detri Karya Dinda Julia, Alla Asmara Djaimi Bakce Djaimi Bakce DTW, Joehanto Dyah Ayu Irawati, Dyah Ayu Edi Sably Elfi Rahmadani dan Penti Suryani Elinur Elinur Elinur, Elinur Engel, Mischella Erma Mexcorry Sumbayak Evi Yanti Evy Maharani F. Fathurrahman Fachri Amsury Fathorrohman, Fathorrohman Fathurrahman Febriany, Novita Fitri Perdana, Fitri Gusfin Wahyudi H. Mukran Roni, H. Mukran Hajry Arief Wahyudy Hajry Arief Wahyudy Halilintar, Muhamad Haqqul Yaqin Hartono, Octavian HENDRA GUNAWAN B11211055 Hendrawan, Yoni Heni Susanti, Heni Hindriani, Septria Hofi, Moh. Ali Ika Kurniawati ILMA SATRIANA DEWI Imam Nazarudin Latif Indriani, Silvia Indriawati, Novia Iwan Setiawan Joko Saputra Kang, Hari Iskandar Karya, Detri Khairizal Khairizal Kundori Kurnia, Deby Kurniadi Kurniadi, Kurniadi Kurnianto, Dian Lyani, Erni Mainan, Cut Mamok Suprapto Manahan, Olven Marcel Antoni Mardiana Mardiana Marlina, Sherly Masrek, Mohamad Noorman Maulina, Mia Meida Rachmawati Melita, Dina Ming Chen Muhammad Syafii Mukhsinin, Iqbal Muttaqien, Adi Yusuf Nadhilah, Faiza Putri Nazaruddin, Saiful Ningsih, Very Yarda Novan Wijaya Noviansyah Noviansyah, Noviansyah Novita Ana Anggraini Noviyanto Noviyanto Noviyanto Nurfitriani Nurfitriani Nursamsul Kustiawan Pamungkas, Gerin Harya Prastyo, Yudo Putranto, Yohanes Andri Rafli, Dwi Yusuf Rizki Fahdia, Muhammad Rizki Nurislaminingsih, Rizki Rosdiana Rosdiana Rostina Rostina Sabeli Aliya Salmita Salman Setiawan, Zhoga Simin Simin, Simin Slamet Riyadi Solihin, Danna Sri Wahyuningsih Sudiansyah, Sudiansyah Sudrajat Sudrajat Sunarto Sunarto Suramaya Suci Kewal Suryati, Nila Suwantono, Edwin Syarif, Amirudin Tanto Tanto Tarigan, Reinha Rosari Melinda Taufiq Taufiq Tiara, Sinsi Tiggi Choanji Tiggi Choanji, Tiggi Titin Ruliana Trisninawati, Trisninawati Umi Kulsum Wahyuni, Nenny Wati, Bungsu Widias Wayuanto , Eko Widyartono, Agustinus Winarno, Ronny Xaverius, Franciscus Yanti, Mauliani Harva Yochanan, Elisha Yuda, Dwi Yulfarikaini, Yulfarikaini Yuli Fauziah Yunus, Ahmad Yusmini Yusramizza, Yusramizza Zubairi, Ahmad Ihzul