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Penguatan Literasi Keuangan Bagi Guru LPI Al Falah Kota Batu Kurniasari, Irma; Maghfiroh, Refiana Dwi; Seputro, Dimas Nugroho Dwi
Jurnal Pengabdian Masyarakat Bangsa Vol. 3 No. 2 (2025): April
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v3i2.2216

Abstract

Literasi keuangan sangat penting bagi masyarakat Indonesia untuk mengelola keuangan pribadi dengan bijak, melindungi diri dari risiko seperti penipuan dan pinjaman ilegal, serta membentuk perilaku finansial jangka panjang yang sehat. Kalangan pendidik, termasuk guru, menghadapi berbagai tantangan dalam literasi keuangan, mulai dari kurangnya pemahaman dasar, keterbatasan dalam pemanfaatan teknologi digital, hingga faktor psikologis dan kebiasaan konsumtif. Oleh karena itu, diperlukan pendekatan komprehensif untuk meningkatkan literasi keuangan guru, salah satunya melalui pelatihan manajemen keuangan pribadi. Pelatihan ini mencakup materi dasar seperti penganggaran, tabungan, investasi, manajemen utang, dan pengendalian pengeluaran impulsif, serta mendorong diskusi dan kolaborasi antar peserta. Universitas Pembangunan Nasional Veteran Jawa Timur berkomitmen mendukung peningkatan keterampilan keuangan guru melalui program pengabdian masyarakat di LPI Al Falah, Kota Batu.
Mitigating Indonesia's Financial Market Risk: A Cluster-Based Approach to Payment System Infrastructure Seputro, Dimas Nugroho Dwi
Journal of Economics, Business, and Government Challenges Vol. 8 No. 2 (2025): Journal of Economics, Business, and Government Challenges [JoEBGC]
Publisher : Faculty of Economics and Bussiness, UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/ebgc.v8i2.1614

Abstract

An analysis of Indonesia's payment systems and financial market infrastructure (FMI) reveals a landscape in the midst of a fundamental shift toward digitalization.  The study defines the regional disparities in this transformation and their respective risks. We clustered provinces using Euclidean distance and average linkage. The highest quality analysis resulted in a 3-cluster solution, with clusters reflecting low, moderate, and high risk profiles. Our findings indicate that the high-risk cluster (DKI Jakarta) is characterized by a concentration of financial activity to level up the systemic risk and cyber threat. Meanwhile, the moderate-risk cluster, which includes provinces such as West and Central Java, has a relatively high level of digital adoption but is not as extreme compared to the concentration in the first cluster. Last but not least, the large-volume, low-risk cluster with little transactions high level of digitalisation. This cluster is also the most exposed to economic marginalization, but sees less cyber risks than all of the other groups. Based on these results, the study argues that gaining a deeper knowledge of these distinct cluster-specific risk profiles is imperative in tailoring bespoke targeted risk mitigation strategies which can ultimately help steer Indonesia's financial ecosystem towards greater stability and inclusivity for all its citizens alike.
Analisis Arus Kas Operasional dan Likuiditas Jangka Pendek (Studi Kasus: Perusahaan Ritel Mainan di Surabaya) Widyadana, Ayudhia Sakha; Seputro, Dimas Nugroho Dwi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 3 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v5i3.1521

Abstract

Cash flow is a critical indicator of a company’s short-term financial health, especially for retail businesses with high transaction volumes and fluctuating cash movements. Toy retail companies, in particular, often face challenges in maintaining operational liquidity due to inconsistent sales cycles and fixed operational expenses. This study aims to analyze the operational cash flow condition and the short-term liquidity capacity of a toy retail company in Surabaya. The research adopts a quantitative descriptive approach using secondary data derived from the company’s cash flow statement for the first quarter of 2025. Data were analyzed through trend analysis (month-to-month growth), operating cash flow to current liabilities ratio (OCF/CL), and cash ratio to assess liquidity adequacy. The results show that the company’s operating cash flow was unstable, with significant fluctuations observed across the three months. The OCF/CL ratio remained below 1 in all periods, indicating that operating cash flow alone was insufficient to cover short-term liabilities. Meanwhile, the cash ratio consistently exceeded 1, suggesting that liquidity was supported by cash reserves rather than operating performance. This discrepancy highlights a potential risk of future liquidity stress if reliance on cash reserves continues. The study concludes that while the company appears financially stable on the surface, it must improve operational cash flow management to ensure sustainable liquidity. Future research should consider a longer observation period and the inclusion of additional financial ratios for a more comprehensive assessment.
Pendampingan Penyusunan Bisnis Plan Pada Bumdes Sri Rejeki Menuju Perekonomian Lokal Yang Berkelanjutan Oktafia, Renny; Seputro, Dimas Nugroho Dwi; Ary Fauziah Amini
Rengganis Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): November 2025
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/rengganis.v5i2.913

Abstract

Wilayah pedesaan memiliki potensi ekonomi yang cukup besar. Salah satunya desa Nglurup di kabupaten Tulungagung, yang memiliki tiga sektor unggulan, yaitu pariwisata alam, peternakan sapi, dan perkebunan. Untuk memajukan potensi unggulan yang telah dimiliki, maka dibentuklah BUMdes Sri Rejeki sebagai penggerak dalam mengelola potensi yang ada. Namun, BUMdes masih memiliki kendala dalam mengelolanya karena belum adanya perencanaan bisnis yang terarah. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan pengurus BUMDes dalam menyusun bisnis plan sebagai strategi pengembangan ekonomi lokal yang berkelanjutan. Metode pelaksanaan yang digunakan adalah pendekatan Asset-Based Community Development (ABCD) dengan tahapan pelatihan, pendampingan, dan praktik penyusunan rencana usaha berbasis potensi lokal. Berdasarkan hasil pre test dan post test menunjukkan peningkatan signifikan pada kemampuan pengurus BUMDes dalam memahami struktur dan fungsi rencana usaha, melakukan analisis SWOT, serta merancang strategi pengembangan usaha yang terukur. Selain itu, kegiatan ini mendorong terbentuknya sinergi antara BUMDes, pemerintah desa, dan masyarakat dalam mengelola potensi ekonomi lokal yang berkelanjutan sesuai dengan Sustainable Development Goals (SDGs)
Digital Transformation of Inventory Management: Evaluating the Impact of First In First Out-Based Accurate Point of Sale System Implementation on Warehouse Operations Yulia, Reffa; Seputro, Dimas Nugroho Dwi
International Journal Administration, Business & Organization Vol 6 No 3 (2025): IJABO
Publisher : Asosiasi Ahli Administrasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61242/ijabo.25.663

Abstract

Every company engaged in manufacturing or distribution requires an effective inventory management system to ensure operational continuity and prevent recording errors. This study aims to evaluate the implementation of a Warehouse Management System based on the Point of Sales (POS) Accurate software using the First In First Out (FIFO) method at PT. Vortex Energy Batam, Giga Energi Teknologi unit. The study employs a mixed-method approach, combining quantitative and qualitative analyses to obtain a comprehensive understanding of the system’s effectiveness. Data were collected through observation, interviews, and literature review. The results show that the implementation of the POS Accurate system with the FIFO method significantly improves recording efficiency, reduces human error, and accelerates stock reporting processes. The average input time per transaction decreased from 10–15 minutes to 3–5 minutes, while data accuracy increased through the system’s automated validation feature. Furthermore, the system enhances integration between departments and improves data transparency. Overall, the implementation of the POS Accurate FIFO-based system effectively strengthens inventory management performance and supports supply chain efficiency.
EVALUASI KINERJA DISTRIBUTOR PT BCD MENGGUNAKAN METODE TOPSIS BERDASARKAN JUMLAH KLAIM DISKON DAN JUMLAH TOKO Tri Astuti, Amanda Rahma; Seputro, Dimas Nugroho Dwi
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1438

Abstract

This study aims to evaluate the performance of PT BCD distributors based on the intensity of discount claims and the number of stores managed. Performance evaluation was conducted using a quantitative approach by combining the Productivity Index (PI) and Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) methods. The PI method was used as an initial stage to measure productivity per store and filter distributors with the highest claim intensity. Based on the PI calculation results, ten distributors with the highest productivity values were obtained and further analyzed using the TOPSIS method as a multi-criteria decision-making approach. The TOPSIS method was applied through the stages of decision matrix formation, data normalization, criteria weighting, determination of positive and negative ideal solutions, distance calculation, and determination of preference values and distributor rankings. The results of the study show a difference in rankings between the PI and TOPSIS methods, indicating that distributor performance evaluation cannot be based solely on a single ratio indicator. The integration of PI and TOPSIS produces a more comprehensive and objective evaluation framework, which can be used as a basis for managerial decision-making in controlling discount claims and fostering distributor performance.
Optimalisasi Persediaan Bahan Baku di PT. ABC Menggunakan Metode Economic Order Quantity (EOQ) dan Reorder Point (ROP) Putra, Aditya Trisna; Seputro, Dimas Nugroho Dwi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1894

Abstract

Manufacturing companies frequently encounter inventory management problems that lead to excessive storage costs or raw material shortages, which can disrupt production activities. PT. ABC, a wood-processing manufacturing company, faces similar challenges due to the variety of raw materials used and the absence of optimal inventory control calculations. This study aims to optimize raw material inventory management at PT. ABC by applying the Economic Order Quantity (EOQ) and Reorder Point (ROP) methods in order to minimize total inventory costs and prevent stock shortages. The research adopts a descriptive quantitative approach using historical data on demand, ordering costs, holding costs, and lead time over a four-month period. EOQ analysis is employed to determine the optimal order quantity, while ROP is calculated to establish an appropriate reorder point. The results show that the optimal order quantity for masker raw materials is 49 packs per order with a minimum total inventory cost of IDR 55,889, while plastic film has an optimal order quantity of 16 units per order with a minimum total inventory cost of IDR 177,146. The application of EOQ and ROP proves effective in reducing inventory costs and ensuring production continuity. These findings provide practical recommendations for improving inventory efficiency and supporting sustainable operational performance at PT. ABC.
Analisis Efektivitas dan Penyebab Keterlambatan Pembayaran Berdasarkan SOP Pembayaran di PT. XYZ Rahmah, Indri Yulia; Seputro, Dimas Nugroho Dwi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1905

Abstract

One operational problem that can impact cash flow, supply chain continuity, and company relationships is supplier payment delays. The Standard Operating Procedures (SOP), which specify a maximum payment duration of 30 days after invoice receipt, have not been fully followed with by supplier payment practices, according to internal data at PT. XYZ. The purpose of this study is to evaluate the efficiency of supplier payments and pinpoint the causes of PT. XYZ's payment delays. Using supplier payment transaction data from the last three months, including invoice receipt dates, due dates, and actual payment dates, a descriptive quantitative approach was used. Company records and interviews with procurement and finance staff assisted in the data collection process. The findings show that, on average, payments are completed between 45 and 50 days following invoice receipt, which causes delays of roughly 15 to 20 days after the SOP deadline. Inadequate documentation, poor internal communication, erratic cash flow, and a manual invoice verification procedure are the main causes of these delays. The results indicate that PT. XYZ's supplier payment processes have not yet been successfully implemented and need methodical enhancements to increase payment timeliness.
Analisis Peran Pembiayaan Kredit Usaha Rakyat terhadap Pemberdayaan UMKM pada Masa Pandemi COVID-19 di Jawa Timur Adistia, Salsha Regita; Seputro, Dimas Nugroho Dwi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1910

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economic resilience, yet their sustainability was severely challenged during the COVID-19 pandemic due to declining sales, liquidity constraints, and increased business risks. In response to these conditions, the government implemented the People’s Business Credit (KUR) program as a financing scheme to support MSMEs. This study aims to examine the factors influencing MSMEs’ access to KUR support during the pandemic in East Java. A quantitative approach was employed using logistic regression analysis, as the dependent variable KUR support was measured as a binary outcome. The study involved 219 MSMEs that had applied for or received KUR financing. The independent variables included installment obligations, payment difficulties, sales conditions, business profitability, business status, and business sector. The results indicate that payment difficulties, business profitability, and business status significantly influence access to KUR support, with business status emerging as the most dominant factor. Meanwhile, installment obligations, sales conditions, and business sector show no significant effect. The logistic regression model achieved an overall classification accuracy of 61.5 percent, indicating a moderate predictive capability. These findings suggest that KUR support during economic crises is primarily determined by business sustainability, legal-operational status, and financial performance of MSMEs.
Faktor-Faktor yang Memengaruhi Penyerapan Tenaga Kerja pada UMKM Penerima Program Kredit Usaha Rakyat (KUR) di Pulau Jawa Yusufy, Syafinah Az Zahra; Seputro, Dimas Nugroho Dwi
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1913

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in employment creation in Indonesia, yet their labor absorption capacity remains vulnerable to economic shocks, particularly during the COVID-19 pandemic. To support business continuity and job creation, the government implemented the People’s Business Credit (KUR) program to expand MSMEs’ access to formal financing. However, empirical evidence regarding the effectiveness of KUR in enhancing labor absorption remains limited. This study aims to analyze the influence of internal and external characteristics on labor absorption among MSMEs receiving KUR in Java. Using secondary data from the 2021 MSME KUR Recipient Survey, this study applies multiple linear regression with the Ordinary Least Squares (OLS) approach to a sample of 476 MSMEs. The independent variables include monthly business turnover, ownership of a business bank account, educational attainment of business owners, and business sector classification based on KBLI. The results indicate that monthly business turnover has a positive and significant effect on labor absorption, while business sector characteristics particularly transportation and warehousing also significantly influence employment levels. In contrast, ownership of a business bank account and the owner’s educational level do not show a significant effect. These findings suggest that business capacity and sectoral characteristics are key determinants of labor absorption and highlight the need for more targeted, sector-based MSME financing policies to support sustainable employment in the post-pandemic period.