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FINANCIAL MANAGEMENT AND ACCOUNTING EDUCATION IN IMPROVING THE VILLAGE LOCAL ECONOMY FOR MSMEs IN GODOBANGKONG VILAGE Nugrahanti, Trinandari Prasetya; Lanjarsih, Laela; Mutumanikam, Primadonna Ratna
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.30358

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial in driving local economic development in rural areas. However, these businesses often need help with financial management and accounting, limiting their growth and sustainability. This community service project aimed to enhance the financial literacy and accounting practices of MSME owners in a village setting to boost local economic development. The project employed a Participatory Action Research (PAR) method involving collaborative needs assessments, interactive workshops, practical exercises, and continuous feedback loops. The results demonstrated significant improvements in the participants' financial literacy, adoption of systematic bookkeeping practices, and access to micro-financing. Consequently, these advancements led to a 50% increased average monthly business income, enhanced cost management efficiency, and strengthened community support networks. In conclusion, the project successfully empowered rural MSME owners with essential financial management skills, contributing to sustainable local economic growth and providing a replicable model for similar initiatives in other rural communities.
Capital Structure Policy: The Moderating Role of Equity Market Timing on Profitability and Growth Opportunity Dessy Adelin; Jonnardi Jonnardi; Sakdiah Binti Md Amin; Primadonna Ratna Mutumanikam
MIX: JURNAL ILMIAH MANAJEMEN Vol. 15 No. 3 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i3.001

Abstract

Objectives: This research endeavors to investigate how profitability and growth opportunities shape firms’ capital structure decisions, while also elucidating the moderating influence of equity market timing (EMT) within these associations. The inquiry centers on coal mining enterprises—an industry distinguished by capital-intensive operations and pronounced sensitivity to market fluctuations.Methodology: Adopting a quantitative paradigm, this study utilizes panel data drawn from 23 coal mining firms listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. The sample is determined through purposive selection. Moderated regression analysis serves to assess the interplay between profitability, growth opportunities, and capital structure, with EMT incorporated as a moderating construct. All variables are operationalized through financial ratios and processed using EViews software to ensure analytical rigor.Finding: Empirical evidence discloses a significant inverse nexus between profitability and capital structure, signifying that more profitable entities exhibit a diminished proclivity toward debt financing, favoring internally generated funds instead. Conversely, growth opportunities manifest a positive and significant relationship with leverage, implying that firms with broader expansion prospects are predisposed to augment their indebtedness. Moreover, EMT intensifies these dual tendencies—fortifying the adverse link between profitability and leverage while concurrently amplifying the positive association between growth opportunities and debt usage.Conclusion: Collectively, the findings underscore that capital structure formation is not solely contingent upon internal financial attributes such as profitability and growth potential but is equally sculpted by external capital market conditions. Firms, therefore, appear to recalibrate their financing configurations strategically, navigating between internal performance dynamics and the temporal advantages presented by favorable market valuations.
DNA Brand sebagai Strategi Branding dan Digitalisasi UMKM Fashion Turah Slamet; Dessy Adelin; Primadonna Ratna Mutumanikam; Nani Sunarni; Jonnardi Jonnardi
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 2 (2026): Edisi Mei - Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i2.8683

Abstract

Pemberdayaan UMKM fashion di Jakarta menghadapi kendala utama berupa rendahnya kemampuan pelaku usaha dalam membangun identitas merek, mengoptimalkan strategi digital, dan mengembangkan inovasi produk berbasis kebutuhan pasar. Kondisi ini berdampak pada lemahnya daya saing di tengah transformasi digital industri kreatif. Kegiatan ini bertujuan meningkatkan kapasitas strategis UMKM melalui implementasi model DNA Brand yang mengintegrasikan pengembangan identitas merek, strategi digital, dan inovasi produk. Mitra kegiatan adalah 38 pelaku UMKM anggota Indonesian Fashion Chamber Jakarta. Metode yang digunakan adalah pendekatan participatory action yang meliputi tahap analisis kebutuhan, pelatihan interaktif, simulasi penyusunan identitas merek dan strategi konten digital, serta evaluasi berbasis pre-test dan post-test. Hasil menunjukkan adanya peningkatan pemahaman peserta pada aspek branding sebesar 37,4%, digital sebesar 41,2%, inovasi produk sebesar 34,8%, positioning sebesar 48,1%, dan strategi konten sebesar 52,6%. Selain itu, peserta mampu menyusun konsep identitas merek dan rencana konten digital secara mandiri. Temuan ini menunjukkan bahwa model DNA Brand efektif sebagai pendekatan integratif dalam meningkatkan kompetensi strategis UMKM fashion. Program ini memberikan kontribusi berupa model intervensi praktis yang dapat direplikasi untuk memperkuat daya saing dan keberlanjutan UMKM sektor kreatif.