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All Journal Aksara: Jurnal Ilmu Pendidikan Nonformal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian, Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (JP3EM)
M. Isa Alamsyahbana
STIE Pembangunan Tanjungpinang
Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analisis Kinerja Laporan Keuangan Perusahaan Berdasarkan Economic Value Added (EVA) Budi Zulfachri; M. Syafnur; Nurfitri Zulaika; M. Isa Alamsyahbana; Salihi Salihi
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1309-1324.2022

Abstract

Covid-19 has an impact on various fields, especially the economic sector, where offices and some industries are prohibited from operating so that companies will lack capital due to declining sales and investors are hesitant to invest. So the company must be optimal in managing finances so that the company can continue to operate. In addition, companies must also pay attention to financial performance reports to attract investors to invest their capital. The purpose of this study was to examine the financial performance of PT Erajaya Swasembada Tbk using the Economic Value Added (EVA) method during the period 2016 – 2020. The data collection technique used in this study was the documentation method by looking at the financial statements and general description of PT Erajaya Swasembada Tbk. The results obtained from the analysis of financial performance based on the Economic Value Added at PT Erajaya Swasembada Tbk for the 2016-2020 period show a positive EVA, meaning that management has succeeded in creating economic value Added for the company so that the company can fulfil its obligations to investors and other funders.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA DAN HPP UNTUK UMKM ABON IKAN DI DESA SEBONG PEREH M. Isa Alamsyahbana; Hendy Satria; Bambang Sambodo; Dini Sulastri; Jacky Jacky
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.40307

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) di Pulau Bintan umumnya belum mampu menyusun laporan keuangan sederhana, padahal pencatatan keuangan sangat penting untuk memantau pemasukan, pengeluaran, dan menetapkan harga jual yang tepat agar usaha memperoleh keuntungan. Salah satu kendala utama adalah tidak adanya pemisahan antara aktivitas bisnis dan aktivitas pribadi (economic entity), sehingga aset perusahaan sering tercampur dengan harta pribadi. Pengabdian ini bertujuan untuk menganalisis pentingnya pencatatan keuangan sederhana bagi UMKM dengan studi kasus pada UMKM “Abon Ikan” di Desa Sebong Pereh, Kabupaten Bintan. Pengabdian dilakukan pada 28 Oktober 2023 dengan pendekatan kualitatif deskriptif. Hasil Pengabdian menunjukkan bahwa UMKM ini sebelumnya tidak memiliki sistem pencatatan keuangan. Setelah diberikan pelatihan mengenai penyusunan laporan keuangan sederhana dan perhitungan Harga Pokok Produksi (HPP), UMKM dapat memahami kondisi keuangannya dengan lebih baik, menata pemasukan dan pengeluaran secara teratur, serta menentukan laba secara akurat
PRAKTIK PEMBUATAN ABON IKAN GUNA MENINGKATKAN PEMBERDAYAAN EKONOMI MASYARAKAT DESA SEBONG PEREH Muhammad Rizki; Agustinus Sihombing; Fatahuddin Fatahuddin; M. Isa Alamsyahbana; Angga Fidianto
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.40504

Abstract

Desa Sebong Pereh merupakan Desa pesisir yang berada di kecamatan Teluk sebong, Kabupaten Bintan, Provinsi Kepulauan Riau. Dengan mayoritas pekerjaan masyarakat di desa sebong Pereh sebagai nelayan, yang memiliki berbagai potensi dari hasil laut. Salah satunya hewan laut seperti ikan. Dalam rangka meningkatkan nilai ekonomi suatu produk, ikan tersebut dapat di buat menjadi produk olahan sehingga memiliki harga jual yang lebih tinggi di bandingkan dengan ikan mentah. Abon termasuk salah satu makanan sehat dan juga tahan lama dan juga bergizi serta memiliki kadar kolestrol yang rendah apabila di Kelola dengan cara yang baik dan benar. Tujuan pembuatan abon ikan ini adalah untuk mengembangkan potensi Desa Sebong Pereh dari hasil tangkapan nelayan, Menghasilkan produk pangan padat gizi dan protein, tahan lama, serta membuka lahan usaha baru dalam rangka meningkatkan ekonomi masyarakat Desa Sebong Pereh.
PELATIHAN AKUNTANSI PEMBUKUAN SEDERHANA PADA KELOMPOK TANI DAN UMKM DI DESA KUALA SEMPANG Hendy Satria; M. Isa Alamsyahbana; Charly Marlinda; Marina Lidya; Anggit V. Putri
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.40506

Abstract

Pembukuan sederhana merupakan suatu proses dokumentasi yang dilakukan oleh pengusaha secara terstruktur dengan menghimpun data dan informasi terkait laporan keuangan dari perusahaan. Biasanya, pembukuan sederhana ini terdiri dari seluruh laporan keuangan di suatu perusahaan. Dokumentasi keuangan yang dicatat biasanya terkait kekayaan, beban, modal, pendapatan, anggaran, harga dengan hasil output berupa penyajian laporan keuangan. Tujuan dari kegiatan pembukuan dalam suatu usaha ialah untuk mengurangi ataupun meminimalisir risiko kehilangan produk, aset, bahkan uang milik perusahaan. Permasalahan yang kami temui adalah kurangnya pengetahuan tentang pembukuan sederhana pada pelaku usaha dan kelompok tani di Desa Kuala Sempang. Untuk itu kami mengadakan “Pelatihan Akuntansi Untuk Penyelenggaraan Pembukuan Sederhana Pada Kelompok Tani dan UMKM Desa Kuala Sempang”. Metode yang kami gunakan pada saat meneliti yaitu metode sosialisasi dan pelatihan. Hasil dari survey yang telah kami lakukan, pembukuan di Kelompok Tani dan UMKM masih kurang efektif sehingga kami membuat sosialisasi dan pelatihan pembukuan sederhana. Dengan kegiatan ini, diharapkan dapat membantu meningkatkan pengetahuan para pelaku usaha UMKM dan Kelompok Tani dalam menyusun laporan keuangan.
PRAKTIK PEMBUATAN ABON IKAN GUNA MENINGKATKAN PEMBERDAYAAN EKONOMI MASYARAKAT DESA SEBONG PEREH M. Isa Alamsyahbana; Angga Fidianto; Artika Rahma Yanti; Dewani Septira; Dila Fitriani; Maulana Mega Putri Dwi Sukmawati; Siti Muhawiyah
Jurnal Pengabdian, Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (JP3EM) Vol. 2 No. 3: Juli 2025
Publisher : P3M STIE Pembangunan Tanjungpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/jp3em.v2i3.2515

Abstract

Desa Sebong Pereh Village is a coastel located in kecamatan Teluk Sebong, Bintan Utara, Provinsi Kepulauan Riau. The majority people in Sebong pereh village work as fishermen , who have various potentials from marine products. One potentials that stand out and can be exploited easily in the village is the catch of fishermen such as animal sea. In order to increase the economic value of a product, the fish can be made into a processed product so that is has a higher selling price compared to raw fish. Shredded meat is a healthy and long – lasting food that has hight protein and low cholesterol levels If the process all the best the aim shredded fish is to develop the potential of Desa Sebong Pereh from fishermen’s catches , produce nutrient and protein – dense, long – lasting food products, and open new bussines areas in order to improve the economy of the Desa Sebong Pereh Community.
PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA DAN HPP UNTUK UMKM ABON IKAN DI DESA SEBONG PEREH M. Isa Alamsyahbana; Dini Sulastri; Jacky Jacky; Maharani Eka Pramita; Yulia Putri Audina; Nurmalasari Nurmalasari; Wina Wulandari; Suzan Fajriyani; Syahrul Gunawan; Alwi Dwi Nursyalim; Karina Vivinanda Mareta
Jurnal Pengabdian, Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (JP3EM) Vol. 2 No. 3: Juli 2025
Publisher : P3M STIE Pembangunan Tanjungpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/jp3em.v2i3.2516

Abstract

Micro, Small and Medium Enterprises located in the Bintan Island area mostly do not have or are unable to prepare simple financial reports, even though the role of simple financial records is very important in an MSME business unit, because having financial records certainly makes it easier for businesses to monitor income and expenses in the business and what kind of selling price must be set so that the business makes a profit.The factor that causes difficulty in preparing simple financial reports for Micro, Small and Medium Enterprises is the absence of a clear economic entity. This happens because most MSMEs are unable to differentiate between business activities and personal activities, so company assets are recognized as personal property and vice versa. From this statement, it is difficult to clearly identify the economic entity.This research was conducted at the UMKM "Abon Ikan" on October 28 2023, located in Sebong Pereh Village, Bintan Regency. This type of research is descriptive qualitative with a case study approach. The research results show that in Sebong Pereh Village there are Micro, Small and Medium Enterprises (MSMEs) that are building fish floss businesses, but in carrying out their business activities there is no recording system in any form. So after we teach about preparing simple financial reports and calculating COGS, it really helps Micro, Small and Medium Enterprises (MSMEs) because it can help MSMEs to see the financial condition of their business and obtain the maximum level of profit. Apart from that, this can also help business owners to know the amount of expenses and income that are more neatly arranged and business owners can find out the amount of profit earned every month.
RE-BRANDING KEMASAN & LOGO KOPI KUDA BERKAIT DESA SEBONG PEREH M. Isa Alamsyahbana; Alwi Dwi Nursyalim; Karina Vivinanda Mareta; Maharani Eka Pramita; Syahrul Gunawan; Yulia Putri Audina
Jurnal Pengabdian, Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (JP3EM) Vol. 2 No. 3: Juli 2025
Publisher : P3M STIE Pembangunan Tanjungpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/jp3em.v2i3.2518

Abstract

Sebong Pereh Village is a coastal village in kecamatan, Teluk Sebong , Kabupaten Bintan , Provinsi Kepulauan Riau . This research was carried out for the first time on October 23 2023, making Kopi Kuda Berkait which is located in Sebong Pereh Village at Mr Bedu's house as the owner of the Kopi Kuda Berkait business. We are carrying out a program, namely Re-Branding. There we asked about the history of the formation of related horse coffee and the obstacles experienced, especially in legality, namely the HALAL, PIRT and BPOM labels on the packaging of the related horse coffee, and another obstacle, namely the ingredients in the seahorse coffee mixture. Before the rebranding process, Kopi Kuda Berkait's packaging and logo had an appearance that was considered less attractive. The packaging uses matte black and a logo design that is considered less attractive. After going through a rebranding process, Kopi Kuda Berkait now has significant changes to its packaging and logo. Attractive colors are now used, with the front of the packaging being transparent, allowing buyers to clearly see the Kuda Berkait Coffee powder inside. Meanwhile, the back of the packaging is decorated in gold, giving an elegant and exclusive impression. This change is expected to provide a stronger appeal to consumers and reflect better quality and brand identity after the rebranding process. In addition, using ziplock packaging can protect the Kuda Berkait Coffee powder from exposure to air which can affect the quality of the aroma and taste.
Co-Authors Agustinus Sihombing Alwi Dwi Nursyalim Angga Fidianto Anggit V. Putri Artika Rahma Yanti Budi Zulfachri Charly Marlinda Dewani Septira Dila Fitriani Dini Sulastri Fatahuddin Fatahuddin Jacky Jacky Karina Vivinanda Mareta M Syafnur Maharani Eka Pramita Marina Lidya Maulana Mega Putri Dwi Sukmawati Muhammad Rizki Nurmalasari Nurmalasari Salihi Salihi Sambodo, Bambang Satria, Hendy Siti Muhawiyah Suzan Fajriyani Syahrul Gunawan Wina Wulandari Yulia Putri Audina Zulaika, Nurfitri