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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN DAERAH AIR MINUM KABUPATEN KUPANG Marselinda Hege; Kretisana Jagi; Aplonia Atto; Made Susilawati; Dwi Dersmi Selan
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Juni
Publisher : Politeknik Negeri Ambon

The purpose of this study was to find out and analyze the Financial Performance of Regional Drinking Water Companies in Kupang Regency in terms of financial ratios (liquidity ratios, solvency ratios, activity ratios, profitability ratios) for 2018 – 2020. The data needed in this study are financial reports. The data collection techniques used are documentation and interviews. The data analysis technique used is financial ratio analysis based on the Decree of the Minister of Home Affairs Number 47 of 1999. Financial performance is assessed on a rating ratio scale of 1 (not good) to 5 (very good). The results of this study indicate that the Liquidity Ratio used, namely the current ratio, is included in the classification of very good. Depreciation expense on principal and interest installments is classified as very good. The activity ratio consists of the time period for collection of accounts receivable which is included in the poor classification, the ratio of earning assets to sales is included in the very good classification, the effectiveness ratio for collecting receivables is included in the very good classification. Finally, the Profitability Ratio from 2018 to 2020 has fluctuated. Overall, the financial performance of PDAM Kabupaten Kupang is classified as unfavorable. Implication: To improve financial performance, companies need to increase working capital which has an impact on operating profit. Furthermore, the Company can use productive assets to generate sales

The Effect of Green Project Financing, Investment Sustainability, and Green Bonds Policy on the Growth of Renewable Energy Industry in Indonesia Loso Judijanto; Rina Destiana; Dwi Dersmi Selan; Budi Sulistiyo Nugroho; M. Ali Mauludin
West Science Social and Humanities Studies Vol. 2 No. 06 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i06.974

This study investigates the effect of green project financing, investment sustainability, and green bonds policy on the growth of the renewable energy industry in Indonesia through a quantitative analysis. A cross-sectional survey design is utilized to collect data from stakeholders involved in renewable energy projects, financial institutions, government agencies, and other relevant entities. Structural Equation Modeling (SEM) with Partial Least Squares (PLS) 3 software is employed to analyze the data and examine the relationships between the latent constructs. The findings reveal significant positive relationships between green project financing, investment sustainability, green bonds policy, and the growth of the renewable energy industry. These results underscore the importance of supportive policy frameworks, access to finance, and sustainable investment practices in driving renewable energy deployment. The study contributes to a deeper understanding of the factors influencing renewable energy development in Indonesia and provides valuable insights for policymakers, investors, and practitioners seeking to advance sustainable energy transitions.

THE IMPACT OF HIGH BUSINESS RENTAL PRICES ON PRODUCT SELLING PRICES Bekti Utomo; Dersmi Selan, Dwi; Risdwiyanto, Andriya
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 10 (2024): October
Publisher : Adisam Publisher

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

This literature research focuses on the impact of high business premises rental prices on product selling prices, a critical issue that influences business dynamics and consumer behavior. With rental costs rising, many businesses face the dilemma of maintaining profit margins without offloading additional costs to consumers. This research uses a literature review method to explore how rising rental prices affect pricing decisions by businesses, as well as consumer responses to these price changes. This research reveals that rising rental prices often force businesses to adjust selling prices, which can influence consumer purchasing behavior. Furthermore, this study highlights business strategies in managing high rental costs, including operational optimization and adoption of e-commerce business models to reduce dependence on physical locations. The research also discusses the long-term implications of rising rental prices on business sustainability and customer loyalty, and offers recommendations to stakeholders on how to navigate this challenge effectively. It is hoped that the results of this research can help businesses formulate responsive and innovative pricing strategies, as well as increase understanding of the dynamics of rental prices and their impact on the business ecosystem as a whole.

Government Support and Social Media Impact on the Performance and Sustainability of F&B's MSME in Indonesia Antesty, Sella; Susilawati, Made; Selan, Dwi Dersmi; Thalib, Najdah
International Journal of Business, Law, and Education Vol. 4 No. 2 (2023): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v4i2.293

This study explores how government support and social media impact the performance and sustainability of small food and beverage businesses in Indonesia. The food and beverage (F&B) industry is vital for the country's economy, with MSMEs playing a key role. Despite challenges, the government is promoting Industry 4.0 to enhance the industry's competitiveness. MSMEs make a significant contribution to the F&B sector but face barriers like limited resources and the impact of events like the COVID-19 pandemic. This research looks at how government support and social media, when combined, influence these businesses. Using surveys and statistical analysis, the study finds a positive connection between government support and MSME sustainability and performance. Social media also shows a positive impact on sustainability and performance. The findings suggest the government should increase funding and support eco-friendly practices. MSMEs are encouraged to use social media for effective marketing, branding, and cost-saving, contributing to their overall success and sustainability. The study highlights opportunities for further research and a comprehensive evaluation of Indonesia's MSME ecosystem.

The Effect of Green Project Financing, Investment Sustainability, and Green Bonds Policy on the Growth of Renewable Energy Industry in Indonesia Judijanto, Loso; Destiana, Rina; Selan, Dwi Dersmi; Nugroho, Budi Sulistiyo; Mauludin, M. Ali
West Science Social and Humanities Studies Vol. 2 No. 06 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i06.974

This study investigates the effect of green project financing, investment sustainability, and green bonds policy on the growth of the renewable energy industry in Indonesia through a quantitative analysis. A cross-sectional survey design is utilized to collect data from stakeholders involved in renewable energy projects, financial institutions, government agencies, and other relevant entities. Structural Equation Modeling (SEM) with Partial Least Squares (PLS) 3 software is employed to analyze the data and examine the relationships between the latent constructs. The findings reveal significant positive relationships between green project financing, investment sustainability, green bonds policy, and the growth of the renewable energy industry. These results underscore the importance of supportive policy frameworks, access to finance, and sustainable investment practices in driving renewable energy deployment. The study contributes to a deeper understanding of the factors influencing renewable energy development in Indonesia and provides valuable insights for policymakers, investors, and practitioners seeking to advance sustainable energy transitions.

Desa Wisata Fatumnasi Berdaya: Strategi Pelatihan Bahasa dan Budaya Lokal untuk Peningkatan Sumber Daya Manusia Langkameng, Oce Antipas; Meluk, Oktoviana Derice; Selan, Dwi Dersmi; Sekoni, Rocky P
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2024): Volume 4 Nomor 4 Tahun 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v4i4.4499

Fatumnasi is renowned for its natural beauty and rich cultural heritage. The community in this village maintains strong kinship, preserves traditional customs, and welcomes visitors as family. The village boasts potential for mountain and cultural tourism, including traditional dances and local cuisine from the Dawan. As a pilot project for sustainable tourism development, the village requires competent human resources to manage these potentials. However, the tourism awareness group in Fatumnasi faces challenges in tourism management, particularly regarding English language skills and knowledge of local wisdom. The Community Service Team from the University of Persatuan Guru 1945 NTT collaborated with Pokdarwis to identify these issues. Together, they agreed to conduct English language training and provide assistance in promoting local cultural products. The goal of this activity was to enhance English proficiency and understanding of local culture to attract more tourists. The results shows that: (a) English for Specific Purposes training was successfully implemented for Pokdarwis in Fatumnasi; (b) Improved understanding among the member of Pokdarwis regarding the history and philosophical elements of each traditional weaving motif. This was evidenced by their ability to create narratives explaining the cultural values behind each motif, which is expected to captivate tourists and encourage longer stays in Fatumnasi.

The Effect Of Debt On Residual Business Results Nabu, Herti; Susilawati , Made; Selan, Dwi Dersmi
GOVERNORS Vol. 4 No. 2 (2025): August-November 2025 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i2.6604

The purpose of this study is to determine the extent of the influence of debt on the remaining operating results of the Kopdit Swasti Sari Kupang Savings and Loan Cooperative in 2021-2023. The method used in this study is descriptive quantitative using simple linear regression analysis techniques. The population and sample in this study are all financial statements of debt and SHU of the Swasti Sari Cooperative from 2021-2023. The data sources in this study use primary and secondary data. Data collection techniques in this study are interviews, documentation and literature studies. This research was conducted at the Swasti Sari Kupang Savings and Loan Cooperative using data analysis techniques are financial report data from 2021-2023. The variables used in this study are Debt (X) and Operating Surplus (Y). Data processing in this study uses SPSS Version 21. The results of the study obtained a regression equation Y= 2046383657.698+,001 bX, meaning that each factorincrease of one rupiah in total debt (X) will increase the SHU value by 0.001 rupiah and the value is significant for total debtis 0.047 which shows that total debt has a significant influence on SHU because the significance value is less than 0.05.

The Role of SISKEUDES in Enhancing Accountable and Transparent Village Financial Governance Selan, Dwi Dersmi
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7888

This study aims to examine the effectiveness of the implementation of the Village Financial System (SISKEUDES) in strengthening village financial governance in Nunmafo Village during the 2022–2024 period. Employing a qualitative descriptive case study approach, data were collected from village officials and SISKEUDES operators through in-depth interviews, direct observation, and document analysis. Primary and secondary data were analyzed using a governance-based effectiveness framework encompassing transparency, accountability, participation, and administrative control. Data validity was ensured through triangulation of interview findings and village financial management documents. The findings indicate that SISKEUDES has contributed positively to improving the accuracy and efficiency of village financial reporting and facilitating financial monitoring processes. However, when assessed against the established effectiveness criteria, the system is categorized as moderately effective due to persistent constraints related to human resource capacity and infrastructure readiness. Limited educational background, insufficient technical training and unstable internet connectivity hinder real-time data processing and optimal system utilization. This study contributes to the existing literature by moving beyond a purely technical evaluation of SISKEUDES and offering a governance-oriented assessment of its effectiveness in a resource-constrained village context. The findings provide practical insights for policymakers and supervisory institutions in designing more context building and infrastructure support strategies to enhance village financial governance

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