Garuda - Garba Rujukan Digital

PENGARUH PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS Alfiatun Jennah; Rama Yuli
JURNAL AKUNTANSI Vol 8, No 2 (2019): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

The best company performance is seen in the company’s financial performance by using the rules of financial implementation properly and correctly. This study aims to determine between inventory turnover and accounts receivable turnover towards profitability partially and simultaneously on manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2017. This research was conducted to increase the company’s profitability and make the company successful in achieving its goals without any deviant actions. This type of research is quantitative descriptive using secondary data taken by Simple Random Sampling which is a sample selection where members are randomly selected randomly (all get the same opportunity to choose) where if it has been selected it cannot be selected again. The data analysis used is SPSS version 19 because the research model uses secondary data. The data is then analyzed using The Descriptive Statistical Test, Classic Assumption Test, Multiple Linear Regression Analysis Test, Hypothesis Test and Determination Coefficient Test. The results of the study prove that inventory turnover and accounts receivable turnover have a significant effect on company profitability. Therefore, companies need to increase inventory turnover and accounts receivable turnover in order to further increase the company’s profitability.

Pelatihan Dan Pendampingan Manajemen Keuangan Sera Pemasaran Digital Terhadap Pelaku UMKM Dikelurahan Moch Rizal; Muhammad Luthfi; Wenty Febrianty; Rawidjo .; Rama Yuli
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol 3, No 3 (2022): JURNAL LOKABMAS
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jlkklkk.v3i3.p7-16.26112

hatin di karenakan kondisi Pandemi Covid 19 yang mengakibatkan seluruh aspek ekonomi terkena dampaknya. Bagi kalangan masyarakat kelas menengah dan ke bawah tentunya kondisi ini semakin sulit bagi mereka, para karyawan yang tadinya bekerja sekarang sebagian besar menganggur karena terkena PHK sehingga perlu ada alternative pekerjaan diantaranya adalah dengan berwirausaha. Para pelaku usaha UMKM juga mengalami kendala yang sama, bisnis yang mereka kelola yang tadinya berjalan baik sekarang mulai terseok-seok dengan adanya pandemi dimana pelanggan mereka makin lama makin berkurang akibat adanya pandemi Covid 19 yang melanda sudah 2 tahun ini. PKM STIE Muhammadiyah Jakarta melakukan pelatihan dan pendampingan kepada pelaku UMKM di Kelurahan Sarua Indah Tangerang Selatan meliputi pelatihan mengelola keuangan, pelatihan dan pengenalan pajak, dan pelatihan pemasaran digital. Target luaran yang diharapkan dari Pengabdian Masyarakat adalah : 1) Meningkatkan kemampuan Pelaku UMKM dalam bidang pengembangan bisnis dan analisis peluang pasar, khususnya pasar online; 2) Para Pelaku UMKM dapat meningkatkan kemampuan / skill dalam hal manajemen administrasi dan keuangan; 3) Meningkatkan kemampuan dalam melakukan kegiatan pemasaran melalui platform online; 4) Mempromosikan bisnis Pelakuk UMKM dengan mitra bisnis STIEMJ seperti pemilik modal, bank, pemasok, distributor, dan lain-lain.

Pelatihan Dan Pendampingan Manajemen Keuangan Sera Pemasaran Digital Terhadap Pelaku UMKM Dikelurahan Moch Rizal; Muhammad Luthfi; Wenty Febrianty; Rawidjo .; Rama Yuli
Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif Vol. 3 No. 3 (2022): November 2022
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jlkklkk.v3i3.p7-16.26112

hatin di karenakan kondisi Pandemi Covid 19 yang mengakibatkan seluruh aspek ekonomi terkena dampaknya. Bagi kalangan masyarakat kelas menengah dan ke bawah tentunya kondisi ini semakin sulit bagi mereka, para karyawan yang tadinya bekerja sekarang sebagian besar menganggur karena terkena PHK sehingga perlu ada alternative pekerjaan diantaranya adalah dengan berwirausaha. Para pelaku usaha UMKM juga mengalami kendala yang sama, bisnis yang mereka kelola yang tadinya berjalan baik sekarang mulai terseok-seok dengan adanya pandemi dimana pelanggan mereka makin lama makin berkurang akibat adanya pandemi Covid 19 yang melanda sudah 2 tahun ini. PKM STIE Muhammadiyah Jakarta melakukan pelatihan dan pendampingan kepada pelaku UMKM di Kelurahan Sarua Indah Tangerang Selatan meliputi pelatihan mengelola keuangan, pelatihan dan pengenalan pajak, dan pelatihan pemasaran digital. Target luaran yang diharapkan dari Pengabdian Masyarakat adalah : 1) Meningkatkan kemampuan Pelaku UMKM dalam bidang pengembangan bisnis dan analisis peluang pasar, khususnya pasar online; 2) Para Pelaku UMKM dapat meningkatkan kemampuan / skill dalam hal manajemen administrasi dan keuangan; 3) Meningkatkan kemampuan dalam melakukan kegiatan pemasaran melalui platform online; 4) Mempromosikan bisnis Pelakuk UMKM dengan mitra bisnis STIEMJ seperti pemilik modal, bank, pemasok, distributor, dan lain-lain.

Pelatihan Dan Pendampingan Manajemen Keuangan Serta Pemasaran Digital Terhadap Pelaku UMKM Kelurahan Sarua Indah, Ciputat Tangerang Moch. Rizal; Muhammad Lutfi; Wenty Febrianti; Rawidjo; Rama Yuli
Jurnal Abdimas Tri Dharma Manajemen Vol. 4 No. 3 (2023): ABDIMAS Agustus 2023
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ABMAS.v4i3.p59-63.y2023

Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan pengetahuankepada santri Menumbuhkan Jiwa Entrepreneurship Pada Pemuda Di Era Digital BagiSantri Pada Yayasan Pondok Pesantren Dan Panti Asuhan Nurul Ikhsan MenghadapiKera Milenium. Selain itu memberikan pengetahuan akan pentingnya dunia wirusahadalam kehidupan.Sasaran kegiatan PKM adalah para santri Ponok Pesantren dan Panti Asuhan SerpongKota Tangerang Selatan Permasalahan diselesaikan melalui tiga (3) tahapan yaitu:persiapan, pelaksanaan dan evaluasi. Dalam kegiatan ini dilakukan dengan caramemberikan penyuluhan dengan materi kewirausahaanHasil kegiatan berjalan sesuai dengan yang diharapkan. Hal ini terlihat dari antusias parapeserta. Para peserta memeroleh input dari materi-materi yang disampaikan yangmeliputi materi kewirausahan dan pemasaran diera digitalisasi.Kata Kunci : kewirausahaa, Pemasaran dan Era Digital

Peningkatan Kompetensi Akuntansi Melalui Pemanfaatan Aplikasi Pada Smartphone Susilawati, Susi; Samukri; Saleh, Ridwan; Yuli, Rama; Suryaningsih, Maria; Pratami, Shalsa Dita; Suwandi, Lisa Fitria
PASAI : Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 2 (2023): December
Publisher : Yayasan Pendidikan Mitra Mandiri Aceh(YPMMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58477/pasai.v2i2.124

The need for the Internet is not only as a medium for entertainment or viewing but also for many others, including helping to prepare financial performance reports for business activities. Therefore, there is a need for understanding and knowledge for the public, especially young people who are learning to do business, so they no longer think that software or applications for financial reporting must be obtained difficultly and expensively. Still, it can also be obtained through other means like a smartphone at a low cost or even free. The method used in implementing community service is training through presentations delivered by community service team presenters, and practice using applications via smartphone. The discussion presented is 1) the history of the accounting recording process up to the use of applications available on computers or smartphones, and 2) introducing the application and providing training on accounting recording through the SIAPIK application. With this training, it is hoped that Binar High School students can increase their knowledge and competence in using simple accounting applications based on Android (via Playstore) and IOS.

Pemberdayaan UMKM Melalui Pelatihan Pemasaran Digital Di Desa Karang Satria Tambun Utara Kabupaten Bekasi Rizal, Moch.; Yuli, Rama; Rasenda, Rasendea; Wiyana, Hari; Ibarda, Aditya
Journal of Community Service and Society Empowerment Том 3 № 02 (2025): Journal of Community Service and Society Empowerment
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jcsse.v3i02.1801

Digital marketing training is an important step in efforts to empower Micro, Small, and Medium Enterprises (MSMEs) to face business competition in the digital era. This community service program aims to improve the competence of MSME actors in Karang Satria Village, North Tambun District, Bekasi Regency, especially in utilizing digital media as a means of product marketing. The training is conducted with a practical and participatory approach, including introducing digital marketing platforms and content strategies and using digital applications that support sales. The results of the activity showed an increase in participants' understanding and skills in optimizing digital marketing, which had a positive impact on expanding market reach and increasing business turnover. These findings affirm the importance of digital marketing training as a means of empowering MSMEs to adapt and develop in the midst of information technology developments. It is suggested that there be further assistance to ensure the sustainability of the implementation of digital marketing strategies by MSME actors.

Influence of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value with Profitability as an Intervening Variable Fermadona, Hellen; Suryaningsih, Maria; Susilawati, Susi; Yuli , Rama
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1266

This study aims to examine the effect of green accounting and corporate social responsibility (CSR) disclosure on firm value, with profitability as a mediating variable. The research data were obtained from the annual reports of 35 energy sector companies listed on the IDX-IC index for the period 2019–2023, comprising a total of 175 observations. The data were analyzed using panel data regression and the Sobel test. The results showed that green accounting had no significant effect on profitability or firm value. CSR was found to have a significant effect on firm value but not on profitability. Profitability had a negative effect on firm value and was unable to mediate the effect of green accounting or CSR on firm value. This finding confirms that CSR implementation can improve market perception, but the internalization of green accounting and CSR has not been optimal in strengthening firm value. The implication of this research is the need for more integrated sustainability strategies for companies in the energy sector

DIGITAL AND FINANCIAL LITERACY DRIVING MICRO FINANCE ACCESS: RELIGIOSITY AS CATALYST FOR SME DEVELOPMENT Darda, Ahmad; Yuli, Rama; Wati, Lela Nurlaela; Abdrazakova, Ainur
Jurnal Ilmiah Ilmu Terapan Universitas Jambi Vol. 9 No. 4 (2025): Volume 9, Nomor 4, December 2025
Publisher : LPPM Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jiituj.v9i4.47587

Microfinancing has contributed to the development of micro, small, and medium enterprises (MSMEs), market expansion, and reduced economic inequality in developing countries. Microfinancing enhances MSMEs' resilience to economic and environmental changes by facilitating the adoption of sustainable technology. Gaps in financial literacy, particularly in financial management, impede MSMEs access to credit. Limited digital literacy and poor Internet access hinder MSMEs engagement in the digital economy. This study analyzes how financial literacy and digital platform usage influence microfinancing and MSMEs development, with religiosity as a moderating factor. Using a quantitative methodology with structural equation modeling and moderating regression analysis, the research sampled 200 MSMEs that obtained loans from formal microfinance institutions, specifically conventional People's Economic Banks (BPR) and Sharia People's Economic Banks (BPRS) in Western Indonesia. The results demonstrate that financial literacy and digital platforms facilitate access to microfinance and MSMEs growth, aligning with the theories of Diffusion of Innovation, Technology Acceptance Model, and Resource-Based View. The ineffectiveness of microfinance as a mediating variable reveals a disparity between financing access and productive fund utilization. The negative moderation of religiosity on the effect of financial literacy on microfinancing shows the influence of religious values on MSMEs' financial perceptions. These results indicate the need to integrate financial literacy, digital mentoring, and religious-value-based strategies into MSME empowerment programs. Financing institutions must modify their interventions to ensure that financing promotes inclusive MSME growth. This study uniquely examines religiosity moderation and microfinancing's ineffectiveness as mediating factors in MSME digitalization in developing countries.

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