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PEMBERDAYAAN UMKM MELALUI PEMANFAATAN E-COMMERCE DAN TEKNOLOGI TEPAT GUNA BERBASIS KEBUTUHAN LOKAL UNTUK MENINGKATKAN PEREKONOMIAN Rika Kartika; Dini Martinda Lestari; Gito Syamil Basayev; Dedi Budiman
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 6 No. 2 (2026): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v6i2.251

Abstract

Cibuah Village has significant MSME potential; however, it still faces challenges in digital marketing and production efficiency. The bamboo handicraft MSME relies on conventional marketing methods, while the banana chips MSME faces issues related to high oil content in its products. This community service program aimed to improve the economic performance of MSMEs through the utilization of e-commerce and appropriate technology based on local needs. The method employed was Participatory Rural Appraisal (PRA), consisting of observation, problem identification, e-commerce website implementation, development of a simple oil spinner, seminars, and evaluation. The results showed a 60% increase in e-commerce product visits, a 30–35% increase in MSME income, a reduction in oil-draining time from 15 minutes to 7 minutes, improved product quality, and a 43.43% increase in participants’ understanding. The program successfully enhanced the productivity and competitiveness of MSMEs in Cibuah Village.
DETERMINASI KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR PERBANKAN Rika Kartika; Ratu Sifa Ni’mah
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 6 No. 1 (2026): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v6i1.314

Abstract

Financial statements must be presented in a timely manner to remain relevant; however, delays still occur. This study examines the effect of profitability and leverage on the timeliness of financial reporting in banking companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative approach with multiple linear regression is used on 11 companies (55 observations). The results show that partially, profitability (sig 0,564 > 0,05) and leverage ((sig 0,442 > 0,05) have no significant effect (H1 and H2 rejected). However, simultaneously, they have a significant effect (sig 0,042 < 0,05; H3 accepted). The R Square value of 0.205 indicates a 20.5% contribution. In conclusion, profitability and leverage do not affect timeliness individually but have a joint effect with low explanatory power, indicating the influence of other factors such as firm size, liquidity, audit quality, and corporate governance.