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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Bahasa dan Sastra Sinergi Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL PENDIDIKAN TAMBUSAI Journal of Nursing Care Jurnal Ilmu dan Teknologi Kesehatan Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ekonomi Bisman (Bisnis dan Manajemen): The Journal of Business and Management Journal of Telenursing (JOTING) G-Tech : Jurnal Teknologi Terapan Jurnal Manajemen Universitas Bung Hatta Reswara: Jurnal Pengabdian Kepada Masyarakat Discovery : Jurnal Ilmu Pengetahuan Journal of Industrial Engineering and Operation Management (JIEOM) Jurnal Kajian Akuntansi dan Auditing Ability : Journal of Education and Social Analysis JURNAL LENTERA AKUNTANSI Go-Integratif : Jurnal Teknik Sistem dan Industri Indonesian Journal of Islamic Elementary Education Journal of Information Systems Management and Digital Business Prosiding Seminar Nasional Keperawatan Universitas Muhammadiyah Surakarta Jurnal Pengabdian Masyarakat dan aplikasi Teknologi Jurnal Pengabdian Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Inovasi Bisnis Manajemen dan Akuntansi Jurnal Pengabdian Masyarakat Indonesia (JPMI) Prosiding Seminar Nasional Pemberdayaan Masyarakat (SENDAMAS) Jurnal Ilmiah Program Studi Bahasa Sunda Research in Accounting Journal
Novia Rahmawati
Universitas Bung Hatta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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ANALISIS KELAYAKAN FINANSIAL PADA UMKM TAHU TANSA Ariyanto, Erika Estry; Octavianus Tampubolon, Joshua Nathanael; Siboro, Maria Lestari; Fadhilah, Muhammad Fikri; Nadia, Nadia; Unawekla, Stevanny Debby; Heviawati, Sari; Sinaga, Antonya Rumondang; Dewi, Farida Ratna; Rahmawati, Novia
Journal of Information Systems Management and Digital Business Vol. 2 No. 3 (2025): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jismdb.v2i3.2267

Abstract

Pengolahan tahu oleh UMKM Tahu Tansa Bogor menjadi peluang usaha yang menjanjikan dalam meningkatkan nilai tambah bahan pangan lokal yaitu kedelai. Pemanfaatan kedelai sebagai bahan utama dalam produksi tahu merupakan salah satu upaya strategis untuk mengurangi ketergantungan terhadap bahan pangan impor. Oleh karena itu, kelayakan finansial dalam pengembangan usaha produksi Tahu Tansa menjadi sangat penting. Berdasarkan hasil anasilis kelayakan, diperoleh hasil Net Present Value positif sebesar Rp 258.136.455, Internal Rate of Return (IRR) sebesar 74,86%, Payback Period selama 11 bulan, dan rasio Benefit/Cost (B/C) sebesar 2,52. Berdasarkan hasil tersebut, dapat disimpulkan bahwa usaha produksi Tahu Tansa Bogor layak untuk dijalankan.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS Antoni, Febia Garcia; Rahmi, Siti; Rahmawati, Novia; Nurhuda, Nurhuda
Jurnal Kajian Akuntansi dan Auditing Vol. 21 No. 1 (2025): April 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jkaa.v21i1.158

Abstract

Financial Distress is a condition where a company experience a decline in financial condition which is the beginning before the bankcruptcy occurs. The problem of financial distress can be seen from the condition of the company’s profits which fallen continiusly or even had negative profits for several years. This research aims to empirically test the effect of profitability, liquidity, leverage, and cash flow operating on financial distress. The population in this research is 108 consumer good non-cyclicals companies sector listed in Indonesian Stock Exchange (IDX) for the 2021-2023 period. The sample in this study was 71 companies using a purposive sampling technique. The technique in this research uses multiple linear analysis test. The result of the research show that profitability, liquidity, and leverage have significant effect on financial distress. Meanwhile, cash flow operating has no effect on financial distress.
The Influence of Financial Literacy, Financial Knowledge, And Parental Income On Financial Management Behavior Desiyanti, Rika; Novita Sari, Julia; Fitria , Reza; Rahmawati, Novia; Yunilma, Yunilma
JURNAL MANAJEMEN UNIVERSITAS BUNG HATTA Vol 20 No 2 (2025): Jurnal Manajemen Universitas Bung Hatta
Publisher : Management Department, Faculty of Economics and Business, Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37301/jmubh.v20i2.27584

Abstract

This research aims to determine and analyze the effect of financial literacy, financial knowledge, and parental income on financial management behavior in Bung Hatta University students. The variables studied include financial literacy (X1), financial knowledge (X2), and parental income (X3) as independent variables, and financial management behavior (Y) as the dependent variable. The population in this study were Bung Hatta University students, class of 2020- 2022. A sample of 251 respondents using the Proportionate Stratified Random Sampling method. The results of this study indicate that financial literacy has a positive effect on financial management behavior, financial knowledge has a positive effect on financial management behavior and parental income has no effect on financial management behavior.
Evaluation of Work Posture Using RULA and REBA Methods and Ergonomic Intervention Design in a Brownies SME in Bogor Rahmawati, Novia; Indrawan, Purana; Kartinawati, Annisa; Dardanella , Derry; Pangestu, Fattah Jati; Rafandita, Aurelia; Zidan, Akhfas; Masithoh, Cinthya D.; Anggraeni, Desvita; Yunanto, Dyanchalenda H.; Ocsadira, Kaila F.; Nainggolan, Najwa S.
G-Tech: Jurnal Teknologi Terapan Vol 9 No 4 (2025): G-Tech, Vol. 9 No. 4 October 2025
Publisher : Universitas Islam Raden Rahmat, Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70609/g-tech.v9i4.8065

Abstract

This study aims to analyze ergonomic conditions and occupational safety in one of brownies SME, particularly in activities involving raw material lifting, gas cylinder handling, and product packaging. The methods employed include RULA and REBA to evaluate working postures, as well as direct observation of environmental factors. The findings indicate that most worker activities fall into the medium to high risk categories, which may lead to MSDs. The RULA and REBA assessment scores indicated high ergonomic risk levels, with scores of 7 and 10 for the sack-carrying posture, 4 and 5 for the water gallon lifting posture, and 5 and 9 for the squatting posture during packaging, respectively. Workplace environmental factors were also found to be suboptimal, with poor cleanliness and sanitation that could endanger workers. As corrective measures, this study proposes the design of a multi-purpose handling trolley for transporting sacks and gas cylinders, along with an ergonomic table and chair to support workers during the packaging process. These interventions are expected to reduce injury risks, improve comfort and hygiene, and enhance worker productivity. Thus, the application of ergonomics and occupational safety principles is proven essential in creating a safe, healthy, and efficient working environment in small-scale food industries.
Co-Authors Adi Sucipto, Adi Agung Prayudha Hidayat Ahmad Farhan Anggraeni, Desvita Annisa Kartinawati Antoni, Febia Garcia Ariyanto, Erika Estry Auliandari, Tasya Ayu Yulia Sari Azmi, Zul Bambang Cholis dandes rifa Dandes Rifa, Dandes Daniati Puttri Dardanella , Derry Dardanella, Derry Darmawati, Elyas Desiyanti, Rika Dewi, Farida Ratna Dian Mardi Safitri Didien Suhardini Doni Yusri Dwi Fitri Puspa Etika Emaliyawati Fadhilah, Muhammad Fikri Fany Apriliani Fatimah, Anugrah Nur Fauziati, Popi Fitria , Reza Hamzah, Zulfadli Handayani, Annisa Yuniar Hendri Wijaya, Hendri Heviawati, Sari Hidayat, Nabila Nur Fadilah Hrp, Miftahul Jannah Iesyah Rodliyah Ika Wahyu Utami Ilona, Desi Indrawan, Purana Iveline Anne Marie Iwan Purwanto Jati Pangestu, Fattah Kasman Karimi Kosim Kosim Kusmita, Riya Liza Murniviyanti, Liza Lubis, Hilda Zahra Maksum, Apid Hapid Martino Luis Masithoh, Cinthya D. Muhammad Fajri Saputra Muhammad Zaini Mukhlizul Hamdi Mutiarasani, Anjani Nadia Nadia Nailal Husna Nainggolan, Najwa S. Negara, Yohanes Ardian Kapri Neva Novianti Novita Sari, Julia Nugraha, Asep Erik Nuraeni, Nopi Nurdianto, Arif Rahman Nurhuda Nurhuda Ocsadira, Kaila F. Octavianus Tampubolon, Joshua Nathanael Pangestu, Fattah Jati Prajawanti, Kadeq Novita Pratiwi, Evi Sukma Putri, Annie Mustika Putri, Nurul Hikmah Rafandita, Aurelia Ramadani, Amelia RATNAWATI Ria Sansitika, Desy Riska Wulandari, Riska Risna Risna, Risna Riyanti, Henni Runi Anjeli Samiono, Bambang Eko Sansitika, Desy Ria Sejati, Femmy Aditya Purnama Sesar Husen Santosa Shambodo, Yoedo Siboro, Maria Lestari Sinaga, Annisa Nauli Sinaga, Antonya Rumondang Siti Rahmi, Siti Siti Sarifah Sugiharto, Firman Suhendi Irawan Sukaris Suryadi, Nanda Sutrisno, Sutrisno Syafitri, Ardyanti Syarif, Muh Theresia Eriyani Titin Sutini, Titin Ulandari, Sri Unawekla, Stevanny Debby Utari Dewi, Trie Winnie Septiani Yeasy Darmayanti Yudianto, Kurniawan Yulianita, Henny Yulianti, Yuna Yunanto, Dyanchalenda H. Yunilma, Yunilma Zainap Hartati, Zainap Zaitul Zaitul Zidan, Akhfas