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EFFECTS OF CASH, ACCOUNTS RECEIVABLE AND CORPORATE PAYMENTS ON PROFITABILITY OF DRINKING WATER SUPPLIES Fitriani, Dini; Nur Izzati; Puja Lestari, Putri
Journal of Economic Empowerment Strategy (JEES) Vol. 7 No. 2 (2024): Volume 7 Number 2, August 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jees.v7i2.17300

Abstract

This study aims to find out how cash turnover, receivables, and furniture affect the profitability of the Gapura Tirta Rahayu Purwakarta Regional Public Company for Drinking Water from 2016 to 2021. The profitability reflected in ROA is one of the independent variables in this study, and the dependent variables are cash turnover, billing, and inventory. The causal associative method is used in this quantitative research. This study uses purposive sampling and secondary data. Meanwhile, the data was analyzed using SPPS Version 26, descriptive statistics, multiple linear regression, t-test, f-test, and determination coefficient analysis. The results showed that only one component affected profitability inventory turnover. Profitability is partly influenced by cash and debit turnover. The results of the f test showed that the significance value was 0.035, which was below 0.05, and the f value of 27.883 was below the table f 9.28. As a result, the calculation results showed that Ha was accepted. This shows that the turnover of goods, credit and cash affects profitability simultaneously.
Pelatihan Digital Marketing, Pembuatan NIB, dan Sertifikasi Halal Untuk Meningkatkan Daya Saing UMKM di Desa Pangauban Kecamatan Pacet Kabupaten Bandung Cipta, Eliva Sukma; Ayu Tri Nuraini; Adinda Yuana Surendra; Aji Rifki Zulfikar; Annisaa Aprilia Wahyuni; Ahmad Syafi’i Labib; Dini Fitriani; Saniyah Nurjihan
SANISKALA : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2024)
Publisher : FKIP Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jsk.v2i2.11537

Abstract

Tujuan pelatihan adalah untuk memberikan pemahaman tentang penggunaan marketplace, membantu UMKM dalam pembuatan NIB dan sertifikasi halal untuk memenuhi standar regulasi dan meningkatkan kepercayaan konsumen. Kegiatan ini diharapkan dapat mendukung semua pelaku UMKM di Desa Pangauban untuk berkembang, bersaing di era digital, serta meningkatkan kemampuan produksi dan pemasaran. Metode pelaksanaan yang digunakan yaitu survey, sosialisasi, pelaksanaan kegiatan, evaluasi, dan diseminar kepada seluruh para pelaku UMKM di Desa Pangauban, Kecamatan Pacet, Kabupaten Bandung. Hasil pelatihan memberikan dampak positif bagi masyarakat Desa Pangauban. Salah satunya adalah peningkatan kesadaran akan pentingnya pemasaran online dan legalitas produk.
IMPLEMENTASI KURIKULUM MERDEKA UNTUK MENINGKATKAN KOMPETENSI LITERASI DIGITAL GURU SMP DI KABUPATEN TANGERANG BANTEN Fitriani, Dini; Selnistia Hidayani; Purnama Rika Perdana; Saeful Amri
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 6 (2024): Desember
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i6.1503

Abstract

Guru berkedudukan sebagai pelaksana teknis fungsional di bidang pembelajaran atau bimbingan dan juga tugas tertentu. Jabatan fungsional guru adalah jabatan tingkat keahlian termasuk dalam semua rumpun pendidikan. dengan hal tersebut literasi digital sangatlah penting untuk dikuasai semua guru. dalam implementasi kurikulum merdeka di sekolah. Literasi digital menghadapi berbagai tantangan, termasuk keterbatasan akses, keterampilan, dan pemahaman akan pentingnya literasi digital. Oleh karena itu, diperlukan langkah-langkah untuk memperkuat literasi digital guru dalam implementasi kurikulum merdeka. Artikel ini bertujuan untuk melihat urgensi dan meningkatkan kompetensi guru dalam literasi digital melalui implementasi kurikulum merdeka, serta memberikan rekomendasi konstruktif untuk mengembangkan literasi digital guru. Beberapa peluang dalam penguatan literasi digital meliputi mempermudah akses informasi, meningkatkan kualitas pembelajaran dengan metode yang bervariasi dan menarik, serta mengembangkan keterampilan kritis seperti berpikir, berkolaborasi, berkomunikasi, dan berkreasi. Disisi lain, beberapa tantangan dalam penguatan literasi digital melalui yaitu keterbatasan akses, kurangnya keterampilan dasar dalam mengoperasikan perangkat digital, dan ketidakpahaman tentang manfaat serta dampak penggunaan platform digital dalam proses pembelajaran. Beberapa masih menganggap platform digital hanya sebagai alat hiburan atau sarana komunikasi, bukan sebagai alat pembelajaran yang serius. Upaya meningkatkan literasi digital diharapkan dapat membantu guru mencapai profesionalisme yang lebih tinggi dengan pemahaman yang mendalam mengenai esensi kurikulum merdeka, kompetensi yang diperlukan oleh pendidik, dan pentingnya literasi digital. Dengan demikian, guru dapat menguasai literasi digital dengan baik, menjalankan tugas mereka secara optimal dan profesional, dan siap menghadapi tantangan pendidikan sesuai dengan kurikulum merdeka.
Entrepreneurship and Digital Marketing Skills to Create an Independent and Competitive Young Generation Padilah , Syifa Nur; Tita Puspita Sari; Rama Helmi Rianto; Melina Kurnia Sari; Nadila Istiqomah; Nunung Nurjanah; Ervina Aulia; Oksa Wellen; Ismanda Gita; Dina Fitriana; Dini Fitriani
Jurnal Pengabdian Masyarakat Formosa Vol. 3 No. 6 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jpmf.v3i6.13246

Abstract

This activity is a form of dedication to one of the important aspects of the Tri Darma of Higher Education, namely community service. Apart from fulfilling responsibilities, this activity aims to make a meaningful contribution to the development and application of knowledge in society, with the main focus on SMPIT Darul Hasani students. To achieve this goal, a combination of effective learning methods is used, namely expository and inquiry. The expository method is applied through oral delivery of material, providing a strong knowledge base about entrepreneurship and digital marketing. Meanwhile, the inquiry method encourages students to think critically and analytically, dig deeper into the concept of entrepreneurship, and analyze various types of businesses and innovative ideas. As a concrete example, the success story of Nadia Istikomah's meatball business "Bakso Cah Nogiri" is presented, which provides the idea that entrepreneurship can be started with easily accessible creative resources and ideas. Through this approach, it is hoped that there will be an increase in SMPIT Darul Hasani students' understanding of entrepreneurship and digital marketing.
PEMETAAN BATIMETRI DAN SIMULASI KENAIKAN MUKA AIR DI SITU CISANTI MENGGUNAKAN DUAL BEAM SONAR Ramadan, Ananda Zikri; Ramadhan, Fadhel; Sihombing, Feronika Roulitua; Rahman, Jafar Shidqur; Hutabalian, May Angelia; Rohman, Muhammad Alkuansinta; Rizki, Muhammad Ilham; Carrisa, Refi; Hendrayani, Riska; Hanifah, Shofie Dzakia; Fitriani, Dini; Kirana, Kartika Hajar
Bulletin of Scientific Contribution Vol 21, No 2 (2023): Bulletin of Scientific Contribution : GEOLOGY
Publisher : Fakultas Teknik Geologi Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/bsc.v21i2.47538

Abstract

Situ Cisanti merupakan salah satu tempat pariwisata dan edukasi yang terletak di Desa Tarumajaya, Kecamatan Kertasari, Kabupaten Bandung. Situ Cisanti memiliki tujuh mata air yang berperan besar bagi masyarakat sekitar sebagai sumber air. Penelitian ini memetakan topografi dasar perairan melalui peta batimetri serta melakukan simulasi perubahan muka air Situ Cisanti. Akuisisi dilakukan menggunakan instrumen Deeper Smart Sonar Pro+ dengan bantuan aplikasi Fish Deeper untuk visualisasi data. Hasil dari pemetaan batimetri Situ Cisanti menunjukkan kedalaman kolom air yang bervariasi antara 0,3 m sampai 2,85 m dengan rata-rata kedalaman sebesar 1,1 m. Sedangkan hasil simulasi muka air Situ Cisanti ditampilkan dalam beberapa keadaan, yaitu keadaan normal setinggi 2,85 m dari batas air dan sedimen, serta ketinggian muka air yang ditambahkan sebesar 0,5 m dan 1 m. Jika muka air di Situ Cisanti bertambah melebihi normal, maka bagian Timur dan Selatan dari Situ Cisanti akan terkena dampak terlebih dahulu dan akan menyebabkan adanya genangan di area tersebut. 
Penerapan Pemasaran Digital Pada UMKM Cireng Gonjreng Di Desa Sukajaya Utami, Indri Putri; Puspasari, Dewi; Izzati, Nur; Fitriani, Dini
Maslahah: Jurnal Pengabdian Masyarakat Vol 6, No 2 (2025)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/maslahah.v6i2.12388

Abstract

This activity aims to provide training and assistance to UMKM Cireng Gonjreng in Sukajaya Village, Purwakarta Regency, regarding marketing prospects through digital marketing as a marketing strategy to promote their products. The mentoring method is the PAR (Participatory Active Research) method. The training and mentoring phase consists of several activities, including: (1) Observation, (2) Pre-Activity, (3) Activity, (4) Evaluation and monitoring. The result of community service, UMKM Cireng Gonjreng has social media accounts and marketplaces as tools to sell and promote their products. UMKM understands the importance of digital marketing and can also manage social media marketplaces.
Level Up With Problem-Based Learning Students’ Perception Of Its Impact On Learning In Efl Context Khoiriyah, Nisa; Perdana , Purnama Rika; Fitriani, Dini
Jurnal Penelitian Ilmu Pendidikan Indonesia Vol. 4 No. 1 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpion.v4i1.329

Abstract

This study aims to investigate the impact of Problem-Based Learning (PBL) on the outcomes of the 9th-grade students in an English language learning context. Drawing on theories of PBL and previous research, the study employs a surveying approach to explore students' perceptions and performance following PBL implementation. The findings reveal a positive result of PBL from students’ perception, demonstrating improvements in understanding course materials, critical thinking, problem-solving skills, self-directed learning, confidence in knowledge application, and finally their scores. Additionally, students show increased engagement and motivation in PBL activities, attributing it to the relevance and appeal of presented problems. These results emphasize the efficacy of PBL in enhancing students’ experiences and preparing them for real-world challenges.
Physico-Chemical and Magnetic Characterization of Topsoil Influenced by Vehicular Emissions at Padjadjaran University, Jatinangor Septiani, Fadia Tri; Fitriani, Dini; Agustine, Eleonora; Kirana, Kartika Hajar; Aji, Bayu Gusti Pangestu
Jurnal Phi: Kurnal Pendidikan Fisika & Terapan Vol 11 No 2 (2025)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/yhp5n953

Abstract

This study investigates the impact of vehicular emissions on the physico-chemical properties of topsoil at Padjadjaran University, Jatinangor. Soil samples were analyzed for pH, electrical conductivity (EC), total dissolved solids (TDS), magnetic susceptibility ()LFll, magnetic domain properties (), and heavy metal concentrations using Inductively Coupled Plasma-Optical Emission Spectrometry (ICP-OES). The results showed that while pH values remained within the neutral range (6.03–7.40), elevated EC and TDS values were observed at locations with high traffic density, indicating increased ionic content from anthropogenic sources. Magnetic susceptibility values ranged from 506.7 to 1148.7 × 10⁻⁸ m³kg⁻¹, with all sites exceeding 10 × 10⁻⁸ m³kg⁻¹, confirming the presence of ferrimagnetic minerals, and higher values were found near areas with heavy vehicle activity. The ) values, mostly below 4%, suggest a significant contribution from anthropogenic magnetic particles, dominated by stable single domain (SSD) and multi domain (MD) grains. Heavy metal analysis revealed that most elements (Fe, Mn, Cu, Zn, Al, As, Mg, Ca, K, Ni and Cr) were within permissible limits, except cadmium (Cd), which exceeded background crustal levels, suggesting contamination from anthropogenic sources, including vehicle emissions.
Comparative Analysis of Selling Price Determination With The Cost Plus Pricing Method in Mekarsari Umkm IZZATI, NUR; Fitriani, Dini; Suhendi, Dede; Nurhabibah, Alawiyah
Bulletin of Management and Business Vol. 6 No. 1 (2025): March 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/bmb.v6i1.373

Abstract

Effective selling price determination is one of the crucial aspects in the sustainability of MSME businesses. The background of this study is the various challenges faced by MSMEs in setting competitive selling prices in the market while providing optimal profits. The main problem lies in the lack of understanding of MSME actors regarding strategic pricing methods, such as cost plus pricing which integrates all cost components and profit margins in determining selling prices. The study focuses on a comparative analysis of selling price determination using the cost plus pricing method with traditional practices that have been carried out by MSME Mekarsari. The novelty of the study lies in the provision of an application model that supports MSME actors in adopting a practical cost-based pricing method that is relevant to local market dynamics. The phenomenon studied shows a gap between production costs and selling prices which results in profit margins not being measured accurately. The qualitative descriptive method was used in this study and the primary data sources were the results of observations and interviews with MSME Mekarsari. The data analysis method uses the calculation of selling price determination using the cost plus pricing method, the full costing approach and variable costing. Empirical findings show that the application of the cost plus pricing method can produce more competitive and measurable selling prices compared to traditional methods. In addition, this study found that the understanding of MSME actors regarding the structure of production costs plays a major role in the success of implementing this method. The results of the study provide strategic recommendations for MSMEs to increase competitive advantage through data-based price and cost analysis.
Sosialisasi Penanggulangan Kebakaran Untuk Peningkatan Pengetahuan Dan Kesadaran Siswa SDN Sukadana Ciomas Serang Oktaviana, Fadilla; Fitriani, Dini; Julianti, Vina; Asmalia, Hikmah; Khoiriah, Silvi; Pratama, Muhamad Yasin; Permana, Fajar
Jurnal Pengabdian Kepada Masyarakat Vol 6 No 02 (2025): Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru
Publisher : Politeknik Penerbangan Indonesia Curug

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54147/jpkm.v6i02.1532

Abstract

The Community Service Program (PkM) with the theme “Fire Prevention Awareness at SDN Sukadana, Ciomas District, Serang Regency” was held on August 2, 2025, with the aim of improving the understanding and skills of students and teachers in dealing with fire risks in the school environment. The focus of the activity was on fire prevention efforts by providing knowledge about the causes of fires, preventive measures, and appropriate school safety procedures. The implementation method consisted of three main stages, namely coordination with the school and preparation of materials, interactive delivery of fire prevention and safety materials, and evacuation simulations and simple fire extinguishing practices using Fire Extinguishers (APAR) and wet cloths. The results of the activity showed a significant increase in participants' understanding of fire hazards, skills in using fire extinguishers, and disaster preparedness through evacuation simulation exercises. Teachers and students were able to understand evacuation routes, remain calmer in emergency situations, and foster a culture of safety in the school environment. This program not only provided practical experience but also built collective awareness of the importance of school safety and disaster preparedness from an early age. Thus, this activity contributed to creating a school ecosystem that is more responsive to disasters and can be used as a model for implementing mitigation programs in other schools.
Co-Authors Abdul Muid Abraar, Auza Naufal Adinda Syifa Azhari Adinda Yuana Surendra Agum Gumelar Prakoso Ahmad Syafi’i Labib Aji Rifki Zulfikar Aji, Bayu Gusti Pangestu Alinda S. Nurjanah Aliyan, Silmi Afina Alma Putri Salsabila Amalia, Dinda Anggie Susilawati Anis Nurullaili Anita Anita Annisaa Aprilia Wahyuni Ansori, Surya Bayu Anwar, Pratiwi Ineke Apud, Apud Arigawati, Desy Arta Wida Anastasia Purba Asep Harja Aslan Asmalia, Hikmah Aswaja Shinta Fadhilah Atiek Rostika Noviyanti Atikah Syamsi Ayu Tri Nuraini AZIZAH, DARIN NUR Badai B Tiksnadi Bambang Widjatmoko Budianto, Muhammad Abdillah Carrisa, Refi Chicilia, Novia Cipta, Eliva Sukma DEDE SUHENDI Dewi Puspasari Dewi Puspasari Deyjan Ahsan Nur Rijal Dimastian Hari Susetyo Dina Fitriana Dior Manta Tambunan Dwi Putri K Manurung Eddy Supriyana Eddy Supriyana Eko Wiji Pamungkas Eleonora Agustine Eliyah Ervina Aulia Fadilla Oktaviana Fahmy Fathurrohman Fajar, Silvia Jannatul Fathurrohman, Fahmy Fatimah Sihombing Fauzi, Hamzah Firoos Ferdinal, Ferdinal Fikri, Achmad Aulia Gerald Tamuntuan Gesti Cita Novala Hamdi Rifai Hanifah, Shofie Dzakia Hapsoro, Cahyo Aji Hari Wisodo, Hari Harisha, Nurul Hazel Abyudaya Hendra Hendraliany, Srie Hendrayani, Riska Heryatun, Yayu Husna Husna Hutabalian, May Angelia Ihsan, Haikal Muhammad Imran Hilman Mohammad Indri Putri Utami Intan Ariyani Irawati Irma Ruslina Defi Irwan Ary Darmawan Ismanda Gita Julianti, Vina Juniarti, Nita Kartika H. Kirana Kartika H. Kirana, Kartika Kartika Hajar Kirana Khoirani Febry Khoiriah, Silvi Khoiriyah, Nisa Kusnahadi Susanto Ladaya A. Rakhmawati Leonita Siwiyanti Lisa, Tessa Destia Putri Luh Ayu Eka Safitri Septiana Maghfira Dwivani Rahmaputri Mahbubah, Nina Maulana, Adrian Maulana, Hilman Sayyid Mechdi Ghazali Meliani, Tiara Ayu Melina Kurnia Sari Mentari, Vanessa Zian Mia Uswatun Hasanah Mu'awanah, Uyu Muhamad Gina Nugraha Muhamad Gina Nugraha Muhamad Rovie Nawawi Muhammad Abdilllah Budianto Muhammad Fathur Rouf Hasan Muhammad, Irfan Handi Mulyadi, Yudi MULYANA, ACHMAD ARIF Nabila Risty Rizkita Nadhira Gunawan Nadhirah, Yahdinil Firda Nadia Putri Nur Asri Nadila Istiqomah Nashifa Karisma Khanri Nawawi, Muhamad Rovie Nico Andrianto Nico Andrianto, Nico Nisa Teresia Four Nigerls Situmeang Nita Juniarti Novala, Gesti Cita Nugraha, Andhika Nunung Nurjanah Nur Izzati Nurhabibah, Alawiyah Nurhalimah, Lani NURHASAN Oksa Wellen Oktaviana, Fadilla Padilah , Syifa Nur Pamungkas, Eko Wiji Pamungkas, Totok Doyo Parhan Perdana , Purnama Rika Permana, Fajar Petrus Ardi Tama Pranatikta, Krishna Agra Pratama, Muhamad Yasin Puja Lestari, Putri Pulung Sari Tri Arsiyanto Purnama Rika Perdana Purnama Rika Perdana, Purnama Rika Putri Oktaviani Putri Zaharah Rahma Andini Pratiwi Rahmadini, Marshanda Adisti Rahman, Jafar Shidqur Rahmaputri, Maghfira Dwivani Rama Helmi Rianto Ramadan, Ananda Zikri Ramadhan, Fadhel Rayna Aulia Zaenudinna Revalina Herdianie Rhandi Rhiswandi Rifky Nauval Rima Nur Lailatul Fitriani Riski Darmasetiawan Rizki, Muhammad Ilham Rizkita, Nabila Risty Rofe’i, Agus Rofifah, Sinthia Anis Rohimat, Sonny Rohman, Muhammad Alkuansinta Saeful Amri Saniyah Nurjihan Selnistia Hidayani Septiani, Fadia Tri Shafaria, Mileani Sihombing, Feronika Roulitua Sindhy Susantya Siti Wahdatul Alawiah Siti Zulaikah Sulhah, Siti Sunaryo B Sastradimaja Suryati, Adelina T. Wisnu Warnia WR Tarihoran, Naf’an Tita Puspita Sari Vanessa Zian Mentari Wahyu Srigutomo Widya Utami Yoyok Adisetyo Laksono Yudi Mulyadi Yudi Rosandi Yunita Rahma Siregar Zaenudinna, Rayna Aulia