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Penilaian Struktur Modal Dan Pengelolaan Modal Kerja Ni Luh Eka Ayu Permoni; Ni Kadek Ayu Trisnadewi; Komang Somayasa
JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan bisnis, Akuntansi Vol. 1 No. 1 (2021): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.567 KB) | DOI: 10.52300/jemba.v1i1.2495

Abstract

The purpose of this study is to determine the assessment of capital structure and working capital management at the Mukti Singaraja Savings and Loan Cooperative. The data collection techniques used in this study used documentation techniques, namely financial statement data from 2014-2019. The data analysis technique used in this research is descriptive technique by calculating financial ratios first which is followed up with the analysis. The results of this study explain that the working capital turnover ratio has been very productive from year to year because the ratio is always above 100%. The cash turnover ratio is very efficient because the value of this ratio is above 100% even though the dominant cash turnover ratio value has decreased. The management of accounts receivable ratio which is assessed from the turnover of accounts receivable is very efficient because the value of accounts receivable turnover is always above the standard even though the dominant accounts receivable turnover ratio has decreased. The results of this study explain that the capital structure ratio based on assessment standards (Regulation of the Minister of Cooperatives and SMEs of the Republic of Indonesia No. 06 / Per / M.KUKM / V / 2006) is classified as bad. It can be seen that the DAR ratio value from year to year is always above the standard (> 80%), but it is always followed by an increase in the achievement of SHU. The assessment of the DER ratio is not good because the value of the DER ratio is always above the standard (> 200%) but this condition is always followed by an increase in the achievement of SHU
PENINGKATAN KINERJA KEUANGAN MELALUI PENGELOLAAN KEUANGAN, LITERASI KEUANGAN DAN INKLUSI KEUANGAN Ni Luh Eka Ayu Permoni; Ni Kadek Oki Arsita Dewi Oki
ARTHA SATYA DHARMA Vol 16 No 1 (2023): Jurnal Artha Satya Dharma
Publisher : Sekolah Tinggi Ilmu Ekonomi Satya Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55822/asd.v16i1.306

Abstract

Micro, Small and Medium Enterprises (MSMEs) are an important part of the economy because they are able to help restore the people's economy from the smallest scale. This research is research that aims to reveal ways to improve financial performance in MSMEs through financial management, financial literacy and financial inclusion in MSMEs. Data collection techniques in this study used literature review, documentation, interviews, and questionnaires. The type of data used in this study uses quantitative data. The sampling technique in this study used a purposive sampling technique. In this study, financial management variables have a positive and significant effect on financial performance, financial literacy variables have a positive and significant effect on financial performance and financial inclusion variables have a positive and significant effect on financial performance. From the results of this study it can be concluded that the financial performance of MSMEs can be improved through improvements in financial management, financial literacy and financial inclusion in MSMEs.
PENGARUH MODAL, DIGITAL PAYMENT, DAN LITERASI KEUANGAN TERHADAP PENGHASILAN UMKM MERTYANI SARI DEWI; Kadek Dian Jatiwardani; Kadek Yuliastuti; Ni Luh Eka Ayu Permoni
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.