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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal TEPAT: Teknologi Terapan untuk Pengabdian Masyarakat GANEC SWARA Jurnal Pewarta Indonesia Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Sadharananikarana: Jurnal Ilmiah Komunikasi Hindu Jurnal Pengabdian Masyarakat (ABDIRA) Media Bina Ilmiah Dharma Sevanam : Jurnal Pengabdian Masyarakat Nuras : Jurnal Pengabdian Kepada Masyarakat Paryaṭaka : Jurnal Pariwisata Budaya dan Keagamaan Samvada: Jurnal Riset Komunikasi, Media, dan Public Relation Waisya : Jurnal Ekonomi Hindu Sepakat : Sesi Pengabdian Kepada Masyarakat kawanad Tepak Sirih : Jurnal Pengabdian Kepada Masyarakat Madani
I Komang Widya Purnama Yasa
Institut Agama Hindu Negeri Gde Pudja Mataram
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GERAKAN MENABUNG CERDAS: EDUKASI DAN IMPLEMENTASI TABUNGAN TARGET UNTUK ANAK-ANAK DI DUSUN TANAH EMBET TIMUR Dwiyanti, Ni Made Novi Mega; Kariana, I Nengah Putra; Armayani, Ni Made Ria Taurisia; Yasa, I Komang Widya Purnama
SEPAKAT Sesi Pengabdian pada Masyarakat Vol. 5 No. 2 (2025): SEPAKAT DESEMBER 2025
Publisher : INTERNATIONAL PENELITI EKONOMI, SOSIAL, DAN TEKNOLOGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/sepakat.v5i2.510

Abstract

Banyak anak di daerah pedesaan belum memahami pentingnya menabung dan pengelolaan keuangan sederhana. Hal ini disebabkan kurangnya literasi keuangan dan akses kepada produk tabungan yang ramah anak. Program pengabdian masyarakat ini bertujuan meningkatkan pemahaman dan kebiasaan menabung anak-anak di Dusun Tanah Embet Timur dengan melibatkan orang tua dan masyarakat dalam mendukung literasi keuangan anak. Program mengedepankan Gerakan Menabung Cerdas dengan penerapan tabungan target melalui pendekatan POAC (Planning, Organizing, Actuating, dan Controlling) sebagai kerangka kerja sistematis dan terarah. Anak-anak diajarkan menetapkan tujuan tabungan yang jelas, memahami arti menabung, dan mempraktikkan kebiasaan menabung secara rutin menggunakan media kreatif seperti celengan. Hasil menunjukkan peningkatan pemahaman, motivasi, dan konsistensi menabung. Program ini berhasil membangun budaya menabung yang berkelanjutan di keluarga dan masyarakat sekitar, diharapkan menjadi model edukasi literasi keuangan efektif untuk anak di wilayah pedesaan lainnya.
Edukasi dan Pelatihan Pengelolaan Keuangan UMKM dan Organisasi melalui Implementasi Buku Kas Sederhana di Dusun Gandari, Lombok Barat Januartha, I Gede Yogi; Rasmini, Ni Wayan; Jemarut, Wihelmus; Yasa, I Komang Widya Purnama
Nuras : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 1 (2026): January
Publisher : Lembaga Pendidikan, Penelitian, dan Pengabdian Kamandanu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/nuras.v6i1.928

Abstract

This community service program was carried out in Gandari Hamlet, Narmada Village, Narmada District, West Lombok Regency, West Nusa Tenggara Province, with the aim of improving financial literacy and financial management skills of micro business actors and local organizations through the implementation of a simple cash book system. This activity was motivated by low public awareness of financial recording and weak cash flow management practices. The implementation of the program uses a participatory and educational approach which is carried out through three stages, namely observation and identification of financial problems, education and training in the use of simple cash books, and evaluation and assistance in the implementation of financial records. Data collection was carried out through field observations, interviews, and questionnaires involving ten participants. The results of the activity showed that most of the participants had not previously made written financial records. After the training, as many as 60% of participants began to record daily transactions consistently, while 70% stated that simple cash books are easy to use and beneficial for business management. This program has succeeded in fostering financial awareness, discipline, and accountability among participants, as well as encouraging the creation of sustainable financial practices and empowering local micro-enterprises to be more transparent and independent.
Menumbuhkan jiwa kewirausahaan anak melalui edukasi dan kreasi prakarya di Dusun Tragtag Ni Putu Indri Septiyani; I Gede Bayu Wijaya; I Komang Widya Purnama Yasa
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 6 (2025): November
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i6.35895

Abstract

AbstrakKegiatan Kuliah Kerja Nyata (KKN) merupakan bentuk nyata pengabdian mahasiswa kepada masyarakat melalui penerapan ilmu yang diperoleh di bangku perkuliahan. Salah satu program kerja yang diangkat oleh tim KKN di Dusun Tragtag adalah kegiatan edukasi dan kreasi prakarya bagi anak-anak dengan tujuan menumbuhkan jiwa kewirausahaan sejak dini. Program ini dilatarbelakangi oleh pentingnya pengembangan karakter, kreativitas, dan kemandirian anak-anak dalam menghadapi tantangan masa depan. Metode yang digunakan dalam kegiatan ini meliputi edukasi interaktif, praktik pembuatan prakarya sederhana dari barang bekas, dan pameran mini hasil karya anak. Hasil kegiatan menunjukkan peningkatan minat dan antusiasme anak-anak dalam berkarya, serta mulai tumbuhnya pemahaman dasar mengenai nilai-nilai kewirausahaan seperti kreativitas, kerja sama, dan tanggung jawab. Kegiatan ini diharapkan dapat menjadi langkah awal dalam membentuk generasi muda yang produktif, mandiri, dan berjiwa wirausaha. Kata kunci: kewirausahaan; anak-anak; prakarya; edukasi; pengabdian masyarakat. AbstractThe Community Service Program (KKN) is a form of student dedication to society through the application of academic knowledge in real-life settings. One of the programs initiated by the KKN team in Tragtag Hamlet focused on education and creative craft activities for children, aiming to cultivate an entrepreneurial spirit from an early age. This program was driven by the importance of developing children's character, creativity, and independence in facing future challenges. The methods used included interactive education, hands-on creation of simple crafts using recycled materials, and a mini exhibition of the children's work. The results showed an increase in children's interest and enthusiasm for crafting, along with a growing understanding of basic entrepreneurial values such as creativity, collaboration, and responsibility. This activity is expected to serve as a starting point in shaping a productive, independent, and entrepreneurial young generation. Keywords: entrepreneurship; children; crafts; education; community service.
Pengaruh Current Ratio, Return on Asset, dan Net Profit Margin terhadap Debt to Equity Ratio pada PT Unilever Indonesia Tbk Periode 2015-2024 Lestari, Putu Ita; Yasa, I Komang Widya Purnama
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4816

Abstract

This study analyzes the role of liquidity and profitability in determining the capital structure of PT Unilever Indonesia Tbk during the 2015–2024 period. The study uses 40 quarterly data observations sourced from public financial statements and analyzed using multiple linear regression to test the effects of the Current Ratio (CR), Return on Assets (ROA), and Net Profit Margin (NPM) on the Debt-to-Equity Ratio (DER). The results indicate that CR has a negative and significant effect on DER, suggesting that strong liquidity reduces the company’s reliance on debt-based financing. NPM also has a significant negative effect on DER, underscoring the importance of operational profit efficiency in strengthening internal funding. Conversely, ROA does not show a significant effect on DER, indicating that asset-based profitability is not always a determinant of leverage policy. Simultaneously, CR, ROA, and NPM account for most of the variation in DER. This finding makes a theoretical contribution to the study of capital structure by confirming that liquidity and operating profitability are more decisive determinants of leverage than asset efficiency, particularly in mature consumer goods companies that have experienced extreme leverage trends in recent years.
Pengaruh TATO, CR, dan DER terhadap ROA pada PT Telekomunikasi Indonesia Tbk Tahun 2016-2024 Ratni, Kadek Indrawati; Yasa, I Komang Widya Purnama
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4817

Abstract

This study aims to analyze the influence of Total Asset Turnover (TATO), Current Ratio (CR), and Debt-to-Equity Ratio (DER) on Return on Assets (ROA) at PT Telekomunikasi Indonesia Tbk during the 2016–2024 period. This study employs a descriptive quantitative approach using quarterly data (n = 36 observations) obtained from the company’s official financial statements and the Indonesia Stock Exchange. The analysis was conducted using multiple linear regression with SPSS version 27, accompanied by classical assumption tests to ensure the model’s validity. The results indicate that TATO has a significant negative effect on ROA (p = 0.006; t = -2.965), suggesting that increased asset utilization efficiency is actually followed by a decline in profitability. This occurs due to high depreciation expenses and long-term digital infrastructure investments that have not yet fully generated profits. Furthermore, CR does not have a significant effect on ROA (p = 0.677; t = -0.420), indicating that liquidity is not a major determinant of profitability in the telecommunications industry, which has stable cash flows. Meanwhile, the DER has a significant negative effect on ROA (p = 0.045; t = -2.089), meaning that reliance on debt reduces profit efficiency due to increased interest expenses. Simultaneously, TATO, CR, and DER have a significant effect on ROA (F = 5.479; p = 0.004) with an R² value of 0.339, indicating that the three variables explain 33.9% of the variation in profitability. These findings underscore the importance of managing capital structure and operational cost efficiency to maintain profitability amid digital transformation.
Co-Authors Amni, Sri Sofiana Arcana, I komang Armayani, Ni Made Ria Taurisia Artana, Nengah Yudik Dewi, Ni Putu Sasmika Dharma Yanti, Ni Wayan Alinda Dikta, I Putu Gede Asnawa Dwiyanti, Ni Made Novi Mega Edy Chandra Ekawati, Ni Luh Juliani Rika Gunada, I Wayan Agus Gusti Ngurah Ketut Putera Habibi Habibi I Gede Bayu Wijaya I Ketut Putu Suardana I Made Ngurah Oka Mahardika I MADE SUDARMA I NYOMAN WIJAYA I Wayan Rudiarta Ida Bagus Alit Arta Wiguna Januartha, I Gede Yogi Juliartana, I Putu Gede Kamestya Kariana, I Nengah Putra Kusumasanthi, Dewi Laksmi, Ida Ayu Nyoman Widia Laksmi, Ida Ayu Nyoman Widya Lestari, Putu Ita Lukman, Dwi Ratna Kamala Sari Mudinillah, Adam Netiliani, Ida Ayu Wayan Sudesni Ni Putu Ari Aryawati Ni Putu Indri Septiyani Pancawati, Ni Luh Putu Anom Puspawati, Sri Rahayu Rasmini, Ni Wayan Ratni, Kadek Indrawati Suardana, Ida Bagus Putu Suarjaya, I Nyoman Alit Suarna, I Nyoman Sudarsini, Ni Nengah Sukendri, Nengah Suksestriyani, Ni Ketut Tamara, Ni Wayan Kartika Khaecylia Trisnasari, Ni Ketut Ayu Citra Wibawa, I Gede Jaya Satria Widiarsana Putra, I Made Wihelmus Jemarut Wijayanti, Ni Putu Aryani Sintia Wulandari, Ni Nengah Ayu Yaksa, I Wayan Wira Ady Yulistiani, Ni Wayan