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All Journal Ideas: Jurnal Pendidikan, Sosial dan Budaya International Journal of Social Science Jurnal Pengabdian Mandiri
Masyitah As Sahara
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Social Sciences Other

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Perbandingan Kinerja Keuangan antara Sebelum dan Sesudah Penerapan CSR (Corporate Social Responsibility) PT Ultrajaya Milk Industry & Trading Company Tbk. Masyitah As Sahara
Ideas: Jurnal Pendidikan, Sosial dan Budaya Vol 8 No 2 (2022): Ideas: Pendidikan, Sosial, dan Budaya (Mei)
Publisher : Ideas Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32884/ideas.v8i2.818

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan ROA (Return on Asset), ROE (Return on Equity), EPS (Earning Per Share), NPM (Net Profit Margin) antara sebelum dan sesudah penerapan CSR (Corporate Social Responsbility) PT. Ultrajaya Milk Industry & Trading Company Tbk, apakah terdapat perbedaan yang signifikan. Subjek penelitian ini adalah PT. Ultra Jaya Milk Industry & Trading Company, Tbk periode 2009-2013 yaitu periode sebelum penerapan CSR (Corporate Social Responsbility) dan periode 2014-2018 yaitu periode sesudah penerapan CSR. Metode analisis yang digunakan adalah analisis Uji Paired Sample T-Test dengan alat bantu aplikasi SPSS (Statistical Product and Service Solutions). Hasil penelitian ini menunjukkan bahwa ROA (Return on Asset), ROE (Return on Equity), EPS (Earning Per Share) tidak terdapat perbedaan yang signifikan sebelum dan sesudah lpenerapan CSR (Corporate Social Responsbility), sedangkan NPM (Net Profit Margin) terdapat perbedaan yang signifikan sebelum dan sesudah penerapan CSR (Corporate Social Responsbility). This research aims to determine the difference ROA (Return On Asset) , ROE (Return On Equity), EPS (Earning Per Share), and NPM (Net Profit Margin) before and after CSR PT. Ultrajaya Milk Industry & Trading Company Tbk, whether there is a significant difference. Subject in this research is PT. Ultrajaya Milk Industry & Trading Company Tbk period 2009 – 2013 is period before implementation of Corporate Social Responsibility and period 2014 – 2018 is period after implementation of Corporate Social Responsibility. The analysis method used is Paired Sample T-Test, test with SPSS (Statistical Product and Service Solutions) application tool. The results of research that ROA (Return On Asset), ROE (Return On Equity) and EPS (Earning Per Share) no difference at the time before and after the CSR (Corporate Social Responsibility), while NPM (Net Profit Margin) there are significant difference before and after the CSR (Corporate Social Responsibility).
PENERAPAN LITERASI DIGITAL PADA UMKM BELLY JAYA TAMBELAN DI MASA PANDEMI COVID- 19 Vanisa Meifari; Masyitah As Sahara; Aulia Dewi Gizta; Fauzi, Fauzi
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 11: Nopember 2023
Publisher : Bajang Institute

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Abstract

This service aims to analyze more deeply the application of digital literacy in MSMEs. This service was carried out at UMKM Belly Jaya Tambelan, Bintan Regency. By using this digital literacy application, it is hoped that it will make it easier for Belly Jaya Bintan MSMEs to understand their financial management so that these MSMEs are able to continue to survive even during this difficult pandemic. This service activity produces the result that digital literacy is very easy to apply and useful in helping Belly Jaya Bintan MSMEs in managing their finances
PERFORMANCE OF SHARI’A BANKING IN INDONESIA BEFORE AND DURING THE COVID 19 PANDEMIC: ISLAMICITY PERFORMANCE INDEX APPROACH Masyitah As Sahara; Charly Marlinda; Sri Kurnia; Rachmad Chartady
International Journal of Social Science Vol. 3 No. 4: December 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i4.7165

Abstract

This research aims to determine the performance of Islamic banks using the Islamicity Performance Index approach before and during the Covid-19 pandemic. The method used in this research is a quantitative descriptive method. The object of this research is all sharia commercial banks in Indonesia. The data for this research comes from the financial reports of Islamic commercial banks for the period 2018 - 2021. The research results show that in the profit sharing ratio before and during the pandemic, only Bank Muamalat Indonesia received a fairly good title with a percentage below 30%. The results of the zakat performance ratio show that all banks still have a bad reputation in pandemic conditions and during the pandemic. For equitable distribution ratio, only Bank Jabar Banten Syariah received a fairly good title from qard and donations, and from the labor load of Bank Muamalat, Aceh Syariah and Bukopin Syariah which was able to survive with IPI standards, while in terms of net profit only Bank Mega Syariah was able to survived the pandemic with a percentage of more than 35%. For Islamic investment vs non-Islamic investment, the entire sample of Islamic commercial banks received a very good rating. And for Islamic income vs non-Islamic income, all banks in the sample received a very good title
CARA PRAKTIS MENCATAT PEMBUKUAN UNTUK PEMILIK UMKM DI DESA LANCANG KUNING Sri Kurnia; Nurfitri Zulaika; Masyitah As Sahara; Aulia Dewi Gizta; Vanisa Meifari
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 7: Juli 2025
Publisher : Bajang Institute

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Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendukung pertumbuhan ekonomi, menyediakan lapangan pekerjaan, dan meningkatkan kesejahteraan masyarakat. Di Indonesia, UMKM memberikan kontribusi signifikan terhadap Produk Domestik Bruto (PDB) dan menjadi pilar ekonomi di banyak komunitas. Namun, salah satu tantangan utama yang dihadapi UMKM adalah manajemen keuangan yang kurang optimal, dengan banyak pemilik UMKM belum menerapkan sistem pencatatan pembukuan yang baik. Di Desa Lancang Kuning, Kabupaten Bintan, UMKM sangat signifikan karena mayoritas penduduk bergantung pada sektor pertanian dan UMKM sebagai mata pencaharian utama. Masalah utama di Desa Lancang Kuning adalah terkait pembukuan keuangan di UMKM, dimana laporan keuangan harus dimiliki untuk mengetahui aliran kas masuk/keluar dan keuntungan setiap bulannya. Untuk menyelesaikan ini, tim melakukan program penyuluhan dan pendampingan pembukuan sederhana menggunakan buku kas. Metodologinya melibatkan penyuluhan tentang pentingnya penyusunan laporan keuangan, praktek pembukuan sederhana dengan contoh pencatatan transaksi, dan pendampingan untuk mengidentifikasi hambatan dan memberikan solusi. Hasil dari program ini adalah meningkatkan kemampuan pelaku UMKM dalam mengelola keuangan mereka dengan cara mengetahui aliran uang masuk dan keluar dari usaha mereka. Dengan memahami pentingnya pembukuan dan menerapkan metode yang tepat, diharapkan UMKM dapat meningkatkan efisiensi, transparansi, dan profitabilitas bisnis mereka.
Co-Authors Aulia Dewi Gizta Charly Marlinda Chartady, Rachmad Fauzi Fauzi Nurfitri Zulaika Sri Kurnia Vanisa Meifari