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Pengembangan Usaha Pesantren Sirajussa’adah Berbasis Manajemen Siwi Nugrahaeni; Alfida Aziz; Henni Nastiti
IKRA-ITH ABDIMAS Vol 6 No 1 (2023): IKRAITH-ABDIMAS Vol 6 No 1 Maret 2023
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v6i1.2373

Abstract

This Community Service is carried out at the Sirajus'Saadah Islamic Boarding School, which aims todevelop the business so that income increases through the application of management.. This activity usestwo approaches, namely the counseling approach and the mentoring / coaching approach. The counselingapproach includes: 1) financial management training, 2) risk management training, 3) productionmanagement training, while the increase in mentoring / training includes: 1) assistance in determiningoptimal working capital needs, 2) assistance in the preparation of cost of goods produced / cost of goodssold 3) Assistance in mitigating business risks. The target activity and the desired output of this communityservice is an article published through journals with ISSN or proceedings with ISBN from national seminarsand to provide solutions to business managers at the Sirajus'Saadah Islamic boarding school so that themanaged business can experience development and sales growth as well as increased income, Before theimplementation of the abdimas is carried out, business managers are asked to fill out questionnaires aboutworking capital, cost of goods produced, determination of selling prices and business risks. At the end of thetraining, an evaluation will be carried out to find out their understanding, about the counseling that has beencarried out by the service team, and then mentoring / training is carried out by applying the material that hasbeen given to the businesses they manage, it is hoped that the results of the evaluation of their understandingincrease to 95% and practice the businesses they manage.
Pelatihan Penyusunan Laporan Keuangan Berbasis Digital Pada Para Santri Pondok Pesantren Sirajussa’adah Nurmatias Nurmatias; Nobelson Nobelson; Shinta Widyastuti; Alfida Aziz
IKRA-ITH ABDIMAS Vol 6 No 1 (2023): IKRAITH-ABDIMAS Vol 6 No 1 Maret 2023
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikra-ithabdimas.v6i1.2389

Abstract

Regulation of the Minister of Home Affairs of the Republic of Indonesia No. 1 of 2013 that thegovernment supports efforts to realize the welfare of families and communities by empowering thecommunity. The variety of welfare-improving programs so far that are materially oriented has not hadmuch impact on reducing the poor This is due to the lack of consideration of the ecosystem aspects of anarea. So that the need for innovative efforts and knowledge to accelerate the alleviation of welfare inaddition to what has been done so far. Pondok Pesantren Sirajussa'adah, is one of the islamicboarding schools located in the village of Maruyung, Limo District, Depok, West Java, students asbusiness people with a micro scale are a form of responsibility in improving the economy,especially Pesatren Sirajus Sa'adah. Sirajussa'adah Islamic Boarding School has built islamic boardingschool business units that are handled and carried out by The main problem of this Pesantren is the lowquality of human resources (HR) caused by the lack of knowledge and understanding in recording eachtransaction and compiling financial reports. Therefore, activities are needed in community service aimedat students in the form of training with digital-based financial management. students in the form ofbusiness units which include the Tempe Industry, Pure Honey and Water RO Sirajussa'adah. which isquite easy and practical so that later it is expected to provide additional income for Pesatren SirajusSa'adah, so that with the empowerment of these students, it is also expected to be able to play a real rolein improving the economy of Pesatren Sirajus Sa'adah during the Covid-19 period. The approach methodis to provide training on Digital-based financial management applications so that it is hoped that businessactors in addition to increasing their income economically can also get additional financing from banks.
Measuring Debt-Profit Relation: Evidence in Energy Sector from Indonesia Stock Exchange Ardhiani Fadila; M Marlina; Alfida Aziz
Jurnal ASET (Akuntansi Riset) Vol 16, No 1 (2024): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2024
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v16i1.60789

Abstract

This research aims to assess the impact of debt utilization on the performance of companies listed on the Indonesia Stock Exchange during the period of 2012-2021. Panel data analysis is employed to analyze 35 companies operating in the energy sector, includes the use of a fixed effect model, common effect model, and Hausman test to determine the most suitable model for analysing the data. Short-term and long-term debt measurements are used as independent variables to evaluate their effects on company performance based on accounting metrics, including Return on Assets (ROA), Return on Equity (ROE), and Return on Sales (ROS). The findings reveal that both short-term and long-term debt significantly affect company profitability. Additionally, companies in the energy sector predominantly rely on long-term debt for financing. Tangible assets and company size exhibit varying effects on performance. Furthermore, macroeconomic factors, such as exchange rates, play a significant role. These findings are consistent with the "pecking order" theory, which suggests that debt financing is costlier and entails greater information asymmetry compared to internal resources. The study underscores the importance of considering macroeconomic indicators, such as exchange rates and loan interest rates, in understanding the dynamics of the energy sector in Indonesia. Additionally, the results provide valuable insights for policymakers and practitioners in optimizing debt utilization strategies in the energy sector. This research contributes to the existing literature by integrating macroeconomic variables, particularly exchange rates and loan interest rates, into the analysis of debt utilization and company performance in the Indonesian energy sector, thereby providing a comprehensive understanding of its dynamics.