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Financial Performance Of Lump Auction (Case Study Of Kud Berkat In Muaraenim Regency, South Sumatra Province) Muhamad Mustopa Romdhon; Redy Badrudin; Ulta Marta Seli
Journal of Agri Socio Economics and Business Vol 3, No 2 (2021)
Publisher : Badan Penerbitan Fakultas Pertanian (BPFP), Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jaseb.3.2.123-128

Abstract

This study aims to analyze financial performance of at  KUD  Berkat in 2011 to 2016  and to analyze the contribution of profit share auction business unit to total profit share KUD Berkat. The study was conducted from April to May 2017. The respondents were 15 KUD officials. The financial performance KUD Berkat was analyzed with time series datMica for the 6 last years with liquidity, solvability, activity, and profitability ratios based on Regulation of State Minister of Cooperative and Small-Micro Business Republic of Indonesia Number.06/Per/M.KUKM/V/2006. The conclusion of this research is that financial analysis based on liquidity, solvability, and profitability ratios at KUD Berkat during 6 last years in healthy condition. While the activity ratio is very unhealthy. It means the turnover of receivables into cash is slow. The contribution of Auction and marketing of lump rubber to total business profit KUD Berkat at the last six years constant..
Penguatan Kompetensi Pelaku Usaha Dalam Penyusunan Laporan Keuangan Sederhana Pada UMKM Kare-Kare Ubi Di Kabupaten Rejang Lebong Muhamad Mustopa Romdhon; Ketut Sukiyono; Hariz Eko Wibowo
Jurnal Pengabdian Pasca Unisti (JURDIANPASTI) Vol 1 No 2 (2023): Jurnal Pengabdian Pasca Unisti (JURDIANPASTI)
Publisher : Universitas Sjakhyakirti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48093/jurdianpasti.v1i2.156

Abstract

Permasalahan yang dihadapi UMKM adalah belum adanya laporan keuangan yang rapi dan disiplin sehingga informasi mengenai kinerja unit usaha tidak lengkap dan berguna untuk pengambilan keputusan bisnis. Oleh karena itu, penguatan UMKM perlu dilakukan melalui penyuluhan pembuatan laporan keuangan sederhana. Metode yang digunakan dalam kegiatan ini adalah dengan penyuluhan penyusunan laporan keuangan sederhana. Berdasarkan hasil kegiatan tersebut pemilik UMKM UBI Kare-kare sudah memiliki pencatatan keuangan namun hanya pencatatan penjualan yang kurang rapi dan disiplin. Pemilik usaha ini dilengkapi dengan buku saku dan lembaran-lembaran untuk pencatatan keuangan sederhana sehingga memudahkan dalam mencatat setiap transaksi baik pemasukan maupun pengeluaran
Socio-economic empowerment strategies for post-mining communities through village-owned enterprises and local agricultural commodities in Lahat, Indonesia Nurqutni Arifin; RR. Yudhy Harini Bertham; Guswarni Anwar; Muhamad Mustopa Romdhon
Harmoni Sosial: Jurnal Pendidikan IPS Vol. 13 No. 1 (2026): March
Publisher : Program Pascasarjana Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/hsjpi.v13i1.99395

Abstract

The transition of coal-mining areas toward the post-mining phase requires community empowerment strategies that reduce dependence on the extractive sector while rebuilding locally grounded livelihood assets and institutions. This study aimed to formulate priority strategies for a post-mining Community Empowerment Program based on Village-Owned Enterprises (Badan Usaha Milik Desa, BUMDes), local agricultural commodities, and reclaimed land in Lahat Regency, Indonesia. The field assessment was concentrated in May 2026 and organized as an intensive sequential case-study campaign combining strategic-factor questionnaires, directed interviews, field observation, document review, and cross-source validation. Twenty-five purposively selected key informants were treated as an expert-judgment panel rather than a statistical sample, with representation from village governments, BUMDes, community/farmer groups, mining companies, and local-government technical agencies. The empirical assessment identified village-specific commodity bases: coffee in Lubuk Betung, paddy in Prabumenang and Talang Sawah, and rubber in Gunung Agung and Senabing, with oil palm, livestock, and durian as complementary options. The IFAS and EFAS scores were 2.687 and 1.982, respectively, placing the case in the ST strategic position. QSPM prioritized the preparation of a post-mining PPM blueprint integrating local commodity value chains, BUMDes institutional strengthening, environmentally conditional use of reclaimed land, social-conflict mitigation, and livelihood-capital development. The findings indicate that a BUMDes-led blueprint can function as an institutional mechanism for connecting local assets with early mine-closure transition planning, provided that productive use of reclaimed land is preceded by biophysical suitability and safety assessment.