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ANALISIS LAPORAN ARUS KAS PADA KOPERASI PEGAWAI REPUBLIK INDONESIA BATIWAKKAL TANJUNG REDEB KABUPATEN BERAU SAFITRI NURHIDAYATI; AJI VERICA SABEDINA NAZAR
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 6 No 01 (2022): Accountia Journal Vol. 6 No. 1 Tahun 2022
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (985.595 KB) | DOI: 10.35915/accountia.v6i01.661

Abstract

ABSTRAK Rumusan masalah dalam penelitian ini adalah apakah laporan arus kas pada Koperasi Pegawai Indonesia Batiwakkal mengalami peningkatan dari tahun 2019 ke tahun 2020. Tujuan dari penelitian ini adalah untuk mengetahui apakah terjadi peningkatan pada laporan arus kas pada Koperasi Pegawai Indonesia Batiwakkal dari 2019 sampai 2020. Toolkit Analisis yang digunakan adalah metode perbandingan neraca periode 2019-2020 dan metode laporan arus kas adalah metode langsung. Dari hasil perbandingan antara neraca dan laporan arus kas metode langsung, laporan arus kas mengalami peningkatan. ABSTRACT The formulation of the problem in this study is whether the cash flow report at the Indonesian Employee Cooperative Batiwakkal has increased from 2019 to 2020. The purpose of this study was to determine whether there was an increase in the cash flow statement at the Indonesian Employee Cooperative Batiwakkal from 2019 to 2020. Toolkit The analysis used is the balance sheet comparison method for the 2019-2020 period and the cash flow statement method is the direct method. From the results of the comparison between the balance sheet and the direct method cash flow statement, the cash flow statement has increased.
Peningkatan Kapasitas UMKM Kampung Sukan Tengah melalui Pelatihan Storytelling Produk dan Pemasaran Digital Berbasis WhatsApp Business Winda Jubaidah; Siti Munawaroh; Safitri Nurhidayati; Ammar Fanani; Bambang Budi Oetomo
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i1.8111

Abstract

This community service program was designed to strengthen the marketing capabilities of MSMEs in Kampung Sukan Tengah, Berau, by integrating product storytelling techniques and WhatsApp Business-based digital marketing strategies. The program employed a participatory approach, namely Asset-Based Community Development (ABCD) and Participatory Action Research (PAR), ensuring active participation from the planning stage through evaluation. The program consisted of a one-day intensive workshop with 25 MSMEs, followed by three weeks of online mentoring to ensure consistent application of the acquired skills. Data collection included pre- and post-tests, observation sheets during the training, and a follow-up survey after the program concluded. The results were significant: 80% of participants successfully compiled product catalogs, created automatic replies, and managed their business profiles on WhatsApp Business. Furthermore, 90% of respondents reported increased confidence in communicating their product value propositions, while 60% reported increased sales within three to four weeks of the mentoring session. The discussion connects these achievements to recent literature on MSME digitalization, narrative-based promotions, and mobile-first marketing trends. The results show that the use of simple, accessible, and locally relevant tools, when combined with engaging storytelling strategies, can accelerate digital adoption in rural areas. However, the program's sustainability remains dependent on digital infrastructure support, consistent mentoring, and the involvement of various parties. The program emphasizes the importance of synergy between universities, local governments, and MSME communities to replicate similar practices on a broader scale. Practical recommendations are also provided, including strengthening internet networks, developing applicable training modules, and building a collaborative ecosystem for MSMEs to compete in the digital marketplace.
Diversifikasi Usaha Olahan Ikan Dan Implikasinya Terhadap Pembangunan Ekonomi Berbasis Sumber Daya Lokal Di Kampung Talisayan Elyana; Safitri Nurhidayati; Lisa Puspitasari
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus In Progress
Publisher : Utiliti Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sektor perikanan merupakan salah satu potensi unggulan dalam mendukung pembangunan ekonomi wilayah pesisir. Kampung Talisayan di Kabupaten Berau memiliki sumber daya perikanan yang melimpah, namun pemanfaatannya belum sepenuhnya memberikan nilai tambah optimal bagi masyarakat. Sebagian besar pelaku Usaha Mikro, Kecil dan Menengah (UMKM) masih berorientasi pada produksi yang sederhana, sehingga peluang untuk meningkatkan pendapatan melalui inovasi produk belum dimanfaatkan secara optimal. Kurangnya pengetahuan mengenai teknik pengolahan modern, keterbatasan modal usaha, serta minimnya pendampingan menjadi faktor yang memengaruhi lambatnya perkembangan usaha olahan ikan di Kampung Talisayan. Akibatnya, UMKM sulit berkembang dan belum mampu menjangkau pasar yang lebih luas di luar wilayah setempat. Penelitian ini bertujuan untuk menganalisis peran diversifikasi usaha olahan ikan dalam meningkatkan nilai tambah serta implikasinya terhadap pembangunan ekonomi berbasis sumber daya lokal. Penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi terhadap delapan pelaku UMKM olahan ikan di Kampung Talisayan. Analisis data menggunakan model Miles, Huberman, dan Saldana yang meliputi reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian ialah diversifikasi usaha olahan ikan di Kampung Talisayan memiliki peran penting dalam meningkatkan nilai tambah sumber daya perikanan lokal serta mendukung pembangunan ekonomi masyarakat pesisir. Diversifikasi dilakukan melalui pengolahan ikan menjadi berbagai produk seperti amplang ikan, pentolan ikan, tahu bakso ikan, pempek ikan, kerupuk ikan, dan abon ikan. Pengolahan tersebut memberikan nilai jual yang lebih tinggi dibandingkan menjual ikan dalam bentuk segar sehingga mampu meningkatkan pendapatan pelaku UMKM.
Data-Driven Marketing Management Competencies: Strategies for Performance Optimization in the Big Data Era Safitri Nurhidayati; Tamam Rosid; Rahmawati
Journal of Novel Engineering Science and Technology Vol. 5 No. 02 (2026): In Press - Journal of Novel Engineering Science and Technology
Publisher : The Indonesian Institute of Science and Technology Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56741/jnest.v5i02.1467

Abstract

The proliferation of big data technology has fundamentally changed the paradigm of marketing management, requiring a new competency framework for optimal performance outcomes. Despite extensive technological advances, significant gaps remain in understanding how data analytic competencies translate into measurable improvements in marketing performance. This study investigates the relationship between data-analytic-based marketing management competencies and performance optimization strategies in contemporary business environments, with particular emphasis on identifying critical competency dimensions and their impact on organizational marketing effectiveness. A mixed-methods approach was used, combining quantitative analysis of 847 marketing professionals from 156 Indonesian companies with qualitative interviews of senior marketing executives. Data collection employed validated instruments measuring analytic competencies, technology adoption, and performance metrics in Q2–Q4 2024. Findings revealed four critical competency dimensions: technical analytic proficiency (β=0.43, p<0.001), strategic data interpretation (β=0.38, p<0.001), cross-functional collaboration (β=0.32, p<0.01), and ethical data governance (β=0.28, p<0.01). Organizations with high analytic competency scores reported 34% higher marketing ROI and 28% greater efficiency in customer acquisition compared to low-competency counterparts. Data analytic competencies significantly influence marketing performance outcomes, with technical proficiency and strategic interpretation serving as primary drivers. This study provides empirical evidence supporting the adoption of competency-based frameworks in marketing management practice.