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ANALISIS RASIO KEUANGAN SEBAGAI ALAT UNTUK MENILAI KINERJA KEUANGAN PADA BUMDESA DHARMA KARYA Sari Dewi, Mertyani; Ratih, Komang Ayu Maryuni; Kasih, Ni Luh Sri
Jurnal Akuntansi Kompetif Vol. 6 No. 2 (2023): Audit, Pengendalian Internal, dan Kinerja Keuangan di Sektor Publik dan Privat
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i2.1331

Abstract

Penelitian ini dilakukan untuk melihat dan menilai kinerja keuangan melalui rasio likuiditas, rasio leverage, dan rasio rentabilitas pada BUMDes Dharma Karya. Subjek penelitian ini adalah laporan keuangan BUMDes Dharma Karya periode 2017-2021. Data sekunder merupakan data yang digunakan dalam penelitian ini. Analisis penelitian ini menggunakan analisis deskriptif kuantitatif berupa analisis rasio keuangan berdasarkan Peraturan Menteri Negara Koperasi dan Usaha Kecil dan Menengah Republik Indonesia nomor 06/Per/M.KUKM/V/2006. Hasil penelitian memuat (1) berpedoman pada rasio likuiditas memperoleh skor 156,554% termasuk dalam kriteria cukup baik yang berarti BUMDes dapat dikatakan cukup mampu memenuhi utang lancarnya (2) berpedoman pada rasio leverage, rasio total hutang terhadap total aset, yaitu 47,91%, memiliki kategori keduanya, yang berarti bahwa total aset/aset di BUMDes mampu berkontribusi terhadap total utang BUMDes serta bertanggung jawab atas kewajiban (3) berdasarkan rasio rentabilitas dilihat dari pengembalian aktiva sebesar 4,12% termasuk dalam kriteria cukup baik artinya BUMDes sudah mampu produktif dalam menghasilkan laba.
PELATIHAN DAN PENDAMPINGAN MANAJEMEN USAHA AGRIBISNIS PERTANIAN SAYURAN KANGKUNG DI DESA ANTURAN Sari Dewi, Mertyani; Dewi, Komang Trisna Sari; Ferayani, Made Dwi; Supriani, Kadek Ayu
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 6 No. 2 (2022): Kolaborasi Pendidikan, Pelatihan, dan Pemberdayaan untuk Penguatan Kapasitas Ma
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v6i2.923

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengadakan Pelatihan Manajemen Usaha Dalam Upaya Mengembangkan Agribisnis Budidaya Sayur Kangkung. Pelatihan yang diberikan selama PKM ini terkait dengan pelatihan SDM, Pemasaran dan Keuangan telah dilaksanakan dan dapat dipahami dengan baik oleh pemilik Usaha Agribisnis Sayur Kangkung di Desa Anturan. Dengan adanya pelatihan ini, para pemilik usaha ini dapat menerapkan semua pelatihan yang diajarkan di kemudian hari, guna meningkatkan usaha agribisnis budidaya sayuran, baik dari penambahan karyawan, baik dari tingkat pemasaran maupun pencatatan keuangan.
PENGARUH MODAL, DIGITAL PAYMENT, DAN LITERASI KEUANGAN TERHADAP PENGHASILAN UMKM SARI DEWI, MERTYANI; Jatiwardani, Kadek Dian; Yuliastuti, Kadek; Ayu Permoni, Ni Luh Eka
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 10, No 3 (2025): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v10i3.4829

Abstract

As a result of the increased level of competition among business actors brought about by the rapid development of micro, small, and medium-sized enterprises, the research's central issue is that these businesses must be able to increase their level of digitalization in order to sustain and grow. A business's level of income is a gauge of its progress.  The Buleleng District's micro, small, and medium-sized businesses served as the sites of this study. 99 business actors were selected using a purposive sampling strategy and the Slovin formula.  A survey was used to collect data. Finding out how capital, digital payments, and financial literacy impact the revenue of micro, small, and medium-sized businesses in Buleleng District is the goal of this study.  The methodology used in this study is quantitative. These results show that improving the revenue of micro, small, and medium-sized businesses in Buleleng District is positively and significantly impacted by capital, digital payments, and financial literacy. The amount of revenue a business generates increases with the amount of capital used by its actors. Business actors can earn more money if they have a better level of literacy.  Additionally, the potential revenue from these commercial operations increases with the level of adoption of digital payments in transactions.
PENGARUH PENGGUNAAN FINANCIAL TECHNOLOGY LITERASI KEUANGAN DAN SIKAP KEUANGAN TERHADAP PENGELOLAAN KEUANGAN UMKM JULI NURYANI, NI NYOMAN; SONIA MELLYA UTAMI, NI PUTU; DEWI, MERTYANI SARI
Jurnal Pendidikan Ekonomi (JURKAMI) Vol 10, No 3 (2025): JURKAMI
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpe.v10i3.5032

Abstract

Small, medium, and micro businesses are among the most pursued businesses by some people because they have the potential to meet their living needs. Additionally, micro, small, and medium-sized businesses play a significant part increating jobs, helping to increase people's income through various economic activities ranging from trade to the creative industry. Behind the high interest in doing this business, there are still business actors who experience obstacles in managing their businesses where this is closely related to business financial management. The purpose of this study was to determine whether monetary technology, financial literacy and financial attitudes affect the financial management of Micro, Small and Medium Enterprises in Buleleng District. All of the participants in this study were micro, small, and medium-sized businesses in Buleleng District using 99 samples taken use the Slovin. The method a questionnaire was utilized to gather data for this investigation. Which was evaluated on a Likert scale from 1 to 5. This study use a SEM PLS data analysis technique version 4.0
PENGARUH MOTIVASI KERJA,SETRES KERJA DAN KEPUASAN KERJA TERHADAP KOMITMEN KERJA KARYAWAN CV.MAHA SURYA MOTOR SINGARAJA Nyoman Sulasmi; Mertyani Sari Dewi
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 3 (2022): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i3.347

Abstract

The purpose of this study was to determine the effect of Work Motivation, Job Stress, and Job Satisfaction on Employee Work Commitment CV. Maha Surya Motor Singaraja. In this study using a quantitative approach. Data collection techniques in this study used a questionnaire with a Likert scale. The number of samples used in this study were 69 employees which were the total number of employees from three branches of Maha Surya Motor (Maha Surya Motor; Penarukan, Singararaja, and Seririt) and the sampling technique used the total sampling method. The data analysis technique used in this study is SPSS version 25.0. The regression analysis method used to test the hypothesis was the f test and t test at a 95% confidence level = 0.05. The results of the first hypothesis were said to be significant positive with a significance value of 0.041 <0 .05. Likewise, the second hypothesis is said to be significant positive with a significance value of 0.036 <0.05. And the third hypothesis is said to be significant with a significance value of 0.000 <0.05.
Pengembangan SDM dan Pemasaran Produk Usaha Candi Silver Di Desa Nagasepaha Dalam Meningkatkan Keunggulan Bersaing Seri Naraswari, Dewa Ayu; Agung Maesa Ardanari, I Gusti Ayu; Dewi, Mertyani Sari; Pasek, Gede Widiadnyana
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 3, No 4 (2023): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v3i4.400

Abstract

This service aims to improve the ability to use digital marketing through the application of a training model. This service was carried out on one of the MSME actors in Nagasepaha Village, Buleleng Regency, Buleleng District, Bali. This type of service is community education and training service with a three-stage procedure, namely: (1) Preparation stage, (2) Implementation stage and, (3) Evaluation and monitoring stage. The data collection method used in this service is through observation. The data collection process through this observation uses direct interview techniques. The results of the service show that MSME actors produce a change by being able to use digital marketing from the training that has been provided which aims to promote the products of their skills, so it can be concluded that the application of the training model can increase self-confidence and compete with the same type of MSMEs.
PENGEMBANGAN KERAJINAN SAAB MOTE DI DESA NAGASEPAHA Kadek Doddy Purna Hendrawan; Ngurah Tedi Saniartha; Gusti Putu Eka Kusuma; Mertyani Sari Dewi
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 2 No. 3 (2022): Desember : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v2i3.586

Abstract

Problems in this aspect, namely, experiencing problems with the use of production tools that are still manual and less labor which causes the production process to be very long so that the income to produce handicraft products is very little. In the marketing aspect in this Saab Mote craftsman, the way to promote is only by word of mouth. From the marketing aspect, the scope of marketing is still very narrow. Judging from the small market place for saab mote craftsmen and the marketing reach that is still not maximized by only marketing it at home by relying on how many customers at least buy saab mote craft products and have not marketed them to traditional markets or other marketing places, this saab mote craft is only watched on one motive namely floral motifs that cause customer boredom because they only have one motive. The results in the field for saab mote craftsmen in general are to improve human resources in terms of mindset regarding the ebb and flow of market waves through increasing production and marketing aspects. By studying entrepreneurship, which is the ability to create something new and different, while someone who has the ability to create something that has never existed before, or it could be by creating something different from what exists.
THE EFFECT OF THIRD PARTY FUND, LDR AND OPERATIONAL COSTS ON OPERATIONAL INCOME ON ROA IN PUBLIC CREDIT BANK Mertyani Sari Dewi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 2 (2022): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v2i2.332

Abstract

The purpose of this study was to determine the effect of Third Party Funds, Loan Debt Ratio and Operational Cost of Operating Income on Return On Assets in Rural Banks in Buleleng Regency. The type of data from this research is quantitative and qualitative data. Sources of data in this study are primary data and secondary data. The problem in this study is whether third- party funds affect the return on assets in rural banks in Buleleng regency, whether the loan debt ratio affects the return on assets in rural banks in Buleleng, whether operational costs of operating income affect the return on assets in rural banks in Buleleng regency and whether third-party funds, loan debt ratio and operating income operational costs affect the return on assets in rural banks in Buleleng regency. The results of this study are that third party funds have a negative and significant effect on return on assets in rural banks in Buleleng Regency, loan to debt ratio has a negative but not significant effect on return on assets in rural banks in Buleleng, operational costs of income operational has a negative and significant effect on return on assets in rural banks in Buleleng Regency and third party funds, loan to debt ratio, and operational costs of operating income have a significant effect on return on assets in rural banks in Buleleng Regency
STRATEGI USAHA KECIL MENENGAH PENJUAL SEMBAKO DI DESA KUBUTAMBAHAN DALAM MENINGKATKAN KEUNTUNGAN Kadek Dena Krisnantara; Mertyani Sari Dewi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2023): Januari : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i1.503

Abstract

Economic activity is an effort to increase the power and standard of living of the community due to increased economic growth and the increasing needs of the community. In order to meet the needs of life in order to be prosperous, people who have the ability and are observant to see their potential and are able to identify the environment, can find opportunities and open up business opportunities for the community through entrepreneurship. In Kubutambahan Village, there are many retail traders who have the potential to increase their business profits. One example of a basic food trader is KUD. Karma Bumi Amertha. KUD. Karma Bumi Amertha is a cooperative that was founded on the principle of kinship with the aim of helping community activities in Kubutambahan Village.This type of research is a qualitative research that seeks to collect facts and circumstances properly through interviews. The interview technique used is a structured interview conducted with KUD Karma Bumi Amertha resource persons are business owners, employees, and consumers.The results obtained indicate that the business prospects of selling groceries at KUD. Karma Bumi Amertha has increased through the strategy implemented, namely the Generic Whelen Hunger Strategy. This strategy is very effective for KUD. Karma Bumi Amertha because it plays a very important role in increasing income.