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All Journal CAPITAL: JURNAL EKONOMI DAN MANAJEMEN Jurnal Administrasi dan Manajemen Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat INVOICE : JURNAL ILMU AKUNTANSI Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat Journal of Economics, Management and Accounting (JEMA)
Alwi Alwi
Sekolah Tinggi Ilmu Ekonomi (STIE) Bima
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Pemberdayaan Masyarakat Melalui Pelatihan Pengolahan Ubi Kayu Menjadi Tepung Singkong Aris Munandar; Intisari Haryanti; Ilham Ilham; Muhammad Yusuf; Alwi Alwi; Muhajirin Muhajirin
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 1 (2022): March
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v7i1.538

Abstract

Melimpahnya hasil pertanian berupa ubi kayu didesa Raba belum dapat meningkatakan pendapatan para petani, selama ini hasil panen ubi kayu hanya dijadikan bahan makanan tambahan, dan beberapa olahan tradisional untuk di jual. Kondisi ini disebabkan masih kurang pamahaman dan keterampilan dari warga dalam pengolahan ubi kayu yang memiliki nilai jual yang lebih tinggi. Kondisi ini menjadi sadar dilakukan kegiatan Pengabdian kepada Masyarakat (PkM) dengan tujuan  memberdayakan masyarakat desa Raba dalam pengolahan ubi kayu sebagai bahan dasar pebuatan tepung singkong. Kegitan ini bermitra dengan kelompok usaha ruamahan olahan singkong di Desa Raba yang berjumlah dua kelompok. Metode dalam kegitan PkM ini adalah metode knowledge transfer dan Model Community development yaitu pendekatan yang melibatkan mitra secara langsung sebagai obyek dan subyek dalam pelaksanaan kegiatan pengabdian kepada masyarakat. Adapun tahapan-tahapan dalam kegitan PkM ini adalah persiapan, pelaksanaan dan evaluasi. Hasil kegitan pemberdayaan antara lain 1) meningkatkan pemahaman mitra dalam pengolahan ubi kayu, 2) terbentuknya keterampilan mitra dalam pengolahan ubi kayu menjadi tepung singkong, 3) produk berupa tepung singkong dalam bentuk kemasan, dan 4) terbentuknya unit usaha baru dalam pengelolaan dan pengolahan singkong berbasis ruamh tangga. Kegitan masih perlu dilakukan pendampingan secara kontinu agar mitra benar-benar dapat mandiri dalam pengelolaan dan pengolahan ubi kayu menjadi priduk tepung yang higienis memiliki sertifikat halal. Community Empowerment Through Training in Processing Cassava into Cassava Flour  The abundance of agricultural products in the form of cassava in Raba village has not been able to increase the income of farmers, so far the cassava harvest has only been used as additional food ingredients, and some traditional preparations are for sale. This condition is due to the lack of understanding and skills of the residents in processing cassava which has a higher selling value. This condition became aware that Community Service (PkM) activities were carried out with the aim of empowering the Raba village community in processing cassava as a basic ingredient for making cassava flour. This activity is in partnership with two groups of cassava processed domestic businesses in Raba Village. The methods in this PkM activity are the knowledge transfer method and the Community development model, namely an approach that involves partners directly as objects and subjects in the implementation of community service activities. The stages in this PkM activity are preparation, implementation, and evaluation. The results of the empowerment activities include 1) increasing the understanding of partners in processing cassava, 2) forming partner skills in processing cassava into cassava flour, 3) products in the form of cassava flour in the form of packaging, and 4) the formation of a new business unit in the management and processing of cassava. household-based. Activities still need continuous assistance so that partners can truly be independent in the management and processing of cassava into hygienic flour products that have a halal certificate.
Pengaruh Return On Assets dan Ukuran Perusahaan Terhadap Struktur Modal PT.Mayora Indah Tbk Rahkutin Rahkutin; Alwi Alwi
CAPITAL: Jurnal Ekonomi dan Manajemen Vol 4, No 1 (2020)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (863.084 KB) | DOI: 10.25273/capital.v4i1.7360

Abstract

This study aims to (1) study and analyze the effect of Return On Assets on capital structure at PT.Mayora Indah Tbk, (2) study and analyze the influence of company size on capital structure at PT.Mayoran Indah Tbk, (3) find and analyze the influence Return On Assets and Company Size on the capital structure at PT.Mayora Indah Tbk. The population used in this study is PT.Mayora Indah Tbk's financial statements published on the Stock Exchange. The sampling technique used is the purposive sampling method. Data analysis techniques used are (1) classic assumption test (2) multiple linear regression, (3) multiple coordination coefficients, (4) coefficient of determination, (5) t test and f test. The results of the study indicate that the Return On Assets are partially partial to the capital structure, while the size of the company does not conflict partially with the capital structure, (f test) shows that there is a significant influence between the Return on Assets and the size of the company on the capital structure.
Analisis Perbandingan Total Assets Turnover Dan Working Capital Turnover (WCT) PT.Mulia Industrindo, Tbk Dengan PT. Arwana Citra Mulia Tbk. Nurika Hidayati; Alwi Alwi
JURNAL ADMINISTRASI & MANAJEMEN Vol 12, No 2 (2022): Jurnal Administrasi dan Manajemen
Publisher : Universitas Respati Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/jam.v12i2.2259

Abstract

Penelitian ini bertujuan untuk menganalisis ada atau tidaknya perbedaan Total Asset Turnover dan Working Capital Turnover antara PT. Mulia Iindustrindo Tbk dan PT. Arwana Citra Mulia  Tbk. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian komparatif (perbandingan). Penelitian komparatif digunakan untuk mengetahui perbandingan Total Asset Turnover dan Working Capital Turnover  antara PT. Mulia Iindustrindo Tbk (X1) dan PT. Arwana Citra Mulia  Tbk (X2). Variabel dalam penelitian ini adalah TATO dan WCT. Metode pengambilan sampel yang digunakanadalah metode purposive sampling, yaitu mengambil sampel yang ditentukan sebelumya berdasarkan maksud dan tujuan penelitian dan Sampel dalam penelitian ini adalah laporan keuangan pada PT. Mulia Iindustrindo Tbk dan PT. Arwana Citra Mulia  Tbk  selama 11 tahun mulai dari tahun 2010 sampai tahun 2020. Analisis data yang digunakan berupa uji Independent sample T Test.Hasil analisis menunjukkan bahwa Terdapat  perbedaan TATO dan WCT antara PT. Mulia Iindustrindo Tbk dan PT. Arwana Citra Mulia  Tbk, hasil interprestasi data dapat nilai membandingkan thitung dan ttabel . Jika thitung > tabel , maka nilai TATO H0 ditolak dan Ha diterima. Jadi {(- 4.866) > (2,086)}, dan WCT sebesar {(2.993) > (2,086)}, terdapat perbedaan yang signifikansi. Kata Kunci: Total Asset Turnover dan Working Capital Turnover
ANALISIS PENERAPAN STANDAR AKUNTANSI DAN SISTIM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN Alwi Alwi; M Rimawan; Aliah Pratiwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.569 KB) | DOI: 10.26618/inv.v2i2.4112

Abstract

This study aims to analyze the effect of the adoption of Government Accounting Standards and Internal Control Systems on the Quality of Financial Statements of case studies conducted at the Regional Government Work Unit in Bima City Government. The research instrument used was a questionnaire with a Likert scale. The population and sample in this study is the Regional Work Unit as an accounting entity in the Bima City government area. The sampling method in this study uses a purposive sampling method with the Quota Sampling approach with each SKPD there are 3 respondents sampled namely the Head of Finance, Section Head as reviewer of the financial statements that have been prepared and Accounting Section Staff in charge of directly compiling financial statements. Data analysis techniques used in this study are the Validity Test, Reliability Test, Classical Assumption Test (Normality, Multicollinearity, Autokoerlasi) and Hypothesis Test with Multiple Linear Regression Test. The results of the analysis conducted in this study indicate that there is a positive influence on the application of Government Accounting Standards and Internal Control Systems to the Quality of Financial Statements in the Regional Government Work Unit of the City of Bima.
Pelatihan Pembukuan Sederhana Bagi Pelaku UMKM di Desa Kore, Kecamatan Sanggar Alwi Alwi; M. Rimawan; Ismunandar Ismunandar; Mawar Hidayanti
Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 02 (2024): Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Devi Tara Innovations

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Abstract

Micro and small businesses that withstand economic crises are able to absorb labor thereby significantly reducing unemployment. In Kore Village, Sanggar District, Bima Regency, small and medium-sized businesses often neglect accounting, and there is no separation of personal and business assets. Most of these MSME actors are still making decisions based on intuition and experience. In simple accounting training for small businesses, the purpose of implementing PKM is to know how to do accounting itself so that it is systematic and important when doing accounting so that income, costs and profits are measured. and know the development of the business. In Kore Baru Village, Sanggar District, Bima Regency, the method of implementing community service is divided into three stages, namely the first stage of interviews and field observations, the second stage of conducting training, and the last stage is mentoring and monitoring. . The results obtained from this activity are able to increase knowledge and skills in business management through simple and easy-to-implement bookkeeping/accounting so as to increase work motivation.
Pemberdayaan Literasi Rumah Baca Di Desa Kore Kecamatan Sanggar Kabupaten Bima Alwi Alwi; Mawar Hidayanti; M. Rimawan; Ismunandar Ismunandar
Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 01 (2025): Marsipature Hutanabe: Jurnal Pengabdian Kepada Masyarakat
Publisher : CV. Devi Tara Innovations

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Abstract

The Literacy House is a facility designed to encourage community participation, especially children and teenagers, to be more active in literacy activities, both in reading, writing and discussions. This community service program aims to reactivate and develop the Literacy House in Kore Village, Sanggar District, Bima Regency, in order to increase the reading interest and writing skills of the local community. By providing access to a variety of books and learning facilities, it is hoped that this Literacy House can become a place that supports the growth of non-formal education in the reading house community in KORE Village, Sanggar District, Bima Regency. The results of this service show very high enthusiasm from Youth and Community Shop leaders and it is hoped that this service will increase interest in reading, writing skills, as well as active participation in digital literacy activities for the people of KORE Village, Kec. Sanggar Bima Regency.
The Effect of Debt Policy on Financial Performance in Automotive Sub-Sector Companies Listed on the Indonesia Stock Exchange Puput Nabila; Alwi Alwi; Herman Herman
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

This study uses three indicators, namely the short-term debt ratio and the long-term debt ratio, to see the effect on profitability measured using return on equity. This study uses a sample of this research is the sub-sector of automotive companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2022. The observable sample was 5 samples that met the criteria for ten years of research. The sampling method used is purposive sampling. The data analysis method used is multiple linear regression analysis. The results of this study show that short-term debt variables have a negative and significant effect on profitability, this can be seen with a level of significance with a value of 0.034 < 0.05. The long-term debt variable has a negative and insignificant effect on profitability, this is also seen with a level of significance with a value of 0.007 < 0.05.
Financial Ratio Analysis to Measure Financial Performance at Pt. Aneka Tambang (Persero) Tbk. Ratu Safira Nurasyifa; Alwi Alwi; Nurhayati Nurhayati
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

The purpose of this study is to analyze and find out how much financial performance PT. In measuring the company's financial performance, the data analysis technique used is financial ratio analysis which includes 1). Liquidity (Current ratio) 2). Solvency (debt to assets ratio) 3). Activity (Total asset turnover) and 4). Profitability (Return on equity). By using the One Sample T-test with the help of the SPSS Version 26 program. The sample used in this study is financial statements in the form of data on sales, current debt, total debt and net profit for the last 10 consecutive years from 2013 to 2022. Based on the results of research and analysis, it shows that 1). The financial performance of PT. Aneka Tambang (Persero) Tbk during 2013-2022 reviewed from the liquidity ratio (Current ratio) the results of the study show that the indicator is not performing well. 2). Solvency (debt to asset ratio), the results of the study show that the indicator is not performing well. 3). Activities (Total asset turnover), the results of the financial performance research of PT. Aneka Tambang (Persero) Tbk, which is considered not good. 4). The results of the calculation of the Profitability ratio (Return on equity) show that the financial performance of PT. Aneka Tambang (Persero) Tbk, from this indicator, is also considered to be performing poorly.
The Effect of Working Capital Turnover on Profitability at Telkom Indonesia Tbk Fitrianingsih Fitrianingsih; Alwi Alwi; Nurul Huda
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

This study aims to produce information in the form of a more in-depth explanation of the effect of working capital turnover on return on equity. And obtained the results from processed data on how much the working capital turnover affects return on equity (ROE). The research method used in this study is associative which is to know the influence between two or more variables in the form of annual financial statements from 2018 to 2022. Based on the calculation with the simple linear regression equation Y = 27.890 + 0.080X, it means that if the working capital turnover value is 0, the return on equity (ROE) value is 0.080% and if the working capital turnover increases by Rp. 1,- then the return on equity will increase by 0.080%. The value of R = 0.725 implies that the relationship between working capital turnover and return on equity (ROE) is strong. While the value of R2 = 0.525 or 52.5%, meaning that the return on equity is influenced by the turnover of working capital of 52.5%, the remaining 47.5% is influenced by other variables that are not studied. Meanwhile, from the T test resulting in a sig of 0.018 < 0.05, the H1 will be accepted, and based on the Thitung test of 2.975 which means that the variable of the T value of the calculation is greater than the Table of 1.860 proves that the turnover of working capital has a significant effect on return on equity (ROE).
The Influence of Altman Z-Score Bankruptcy Prediction Model on Stock Prices in the Textile and Garment Sub-Sector Companies M. Rony Muhazir; Alwi Alwi; Herman Herman
Journal of Economics, Management and Accounting (JEMA) Vol. 1 No. 02 (2024): Journal of Economics, Management and Accounting (JEMA)
Publisher : Devitara Innovations

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Abstract

This research aims to help investors evaluate the financial health of companies listed on the IDX. The Altman Z-Score model, given by Z = 1.2 X1 + 1.4 X2 + 3.3 X3 + 0.6 X4 +1,0 X5 This study also examines the impact of the Z-Score on stock prices, which is recorded after a company releases its financial reports. A total of 3 manufacturing companies were selected for research using purposive sampling. The results of the Z-Score calculation show that there are no companies that are potentially on the verge of bankruptcy, all three companies are in the safe zone, and this shows that they are financially healthy. Simple regression analysis shows that the Z-Score value has a direct effect on stock prices. Likewise, the value of the T Test results has a significant influence on stock prices. The objective of this study is to ascertain if there is a significant correlation between the Altman Z-Score and the volatility in a company's stock price. The results of this investigation could offer valuable insights for investors, financial analysts, and stakeholders in making informed decisions and risk evaluations.
Co-Authors Aris Munandar Fitrianingsih Fitrianingsih Herman Herman Ilham Ilham Intisari Haryanti Ismunandar dan Irma Mardian M. Rimawan M. Rimawan M. Rony Muhazir Mawar Hidayanti Muhajirin, Muhajirin Muhammad Yusuf Nurhayati Nurhayati Nurika Hidayati Puput Nabila Rahkutin Rahkutin Ratu Safira Nurasyifa Soedjatmiko