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All Journal POLYGLOT Jurnal Ilmiah Mandala Education (JIME) Diligentia: Journal of Theology and Christian Education Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran Prosiding Konferensi Nasional PKM-CSR Business Management
Yanuard Putro Dwikristanto
Universitas Pelita Harapan
Religion Arts Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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MEMBANGUN KOMUNITAS MANDIRI MELALUI PENDAMPINGAN CALON ANGGOTA KOPERASI DI DESA CIAKAR Maha Dewi Sabrina Nalle; Selvi Esther Suwu; Yanuard Putro Dwikristanto; Bernard Napitupulu; Joana Pioh; Candrilla De Goku; Klara Nde’o; Jessica Silaen; Yohana Tamba
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 8 (2025): Penguatan Ekonomi Masyarakat Berbasis Ekologis untuk Mencapai Keberlanjutan Menuju Ind
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37695/pkmcsr.v8i0.2690

Abstract

Desa Ciakar memiliki potensi besar dalam pengembangan keterampilan wirausaha, dengan berbagai produk lokal unggulan seperti dodol, jajanan ringan dari UMKM, serta kerajinan anyaman yang khas. Produk-produk ini memiliki peluang pasar yang menjanjikan apabila dikelola dengan baik. Sayangnya, masyarakat menghadapi hambatan utama dalam hal pemasaran, karena keterbatasan pengetahuan dan keterampilan wirausaha serta kurangnya fasilitas pendukung untuk mengembangkan potensi ini. Menanggapi masalah tersebut, tim PKM menginisiasi persiapan pembentukan koperasi desa sebagai upaya membantu masyarakat mengembangkan usaha lokal. Program ini difokuskan pada kegiatan pelatihan dan pendampingan dalam aspek-aspek penting seperti pelatihan manajemen koperasi, workshop strategi pemasaran berupa foto produk, dan membuat poster produk, terdapat juga workshop penganan tradisional yang dimodifikasi agar lebih modern untuk meningkatkan animo pembeli dan semangat berwirausaha dan workshop kerajinan tangan anyaman bambu. Program pelatihan melibatkan pakar ekonomi dan kuliner dari Universitas Pelita Harapan serta mitra yang berpengalaman dalam koperasi. Hasil kegiatan ini meliputi peningkatan pengetahuan peserta atas koperasi Desa, peningkatan motivasi wirausaha, penerbitan buku refleksi strategi pendampingan calon anggota koperasi, video dan poster yang disebarluaskan melalui kanal publik.
Financial Performance Analysis of Universitas Negeri Malang Using Ratio, Vertical, and Horizontal Analyses for Fiscal Years 2023–2024 Yanuard Putro Dwikristanto; Helena Christiansen; Margareta Asriastuti
Business Management Vol. 5 No. 3 (2026): Business Management Agustus
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/gdv9s179

Abstract

This study aims to analyze the financial performance of Universitas Negeri Malang (UM), a public university operating under the State University Legal Entity (PTN-BH) system, by applying financial ratio analysis, vertical analysis, and horizontal analysis for the fiscal years 2023–2024. The analysis is based on the university’s Statement of Financial Position, Statement of Activities, and Statement of Cash Flows to evaluate liquidity, operational efficiency, liability structure, funding sources, and financial sustainability. The findings indicate that UM experienced significant improvement in its overall financial performance during 2024. The expense ratio decreased from 0.913 in 2023 to 0.810 in 2024, indicating improved operational efficiency. Liquidity remained exceptionally strong, with current, quick, and available funds ratios all exceeding 12, demonstrating the university’s excellent ability to meet short-term obligations. The debt-equity ratio remained very low at 0.028, reflecting minimal dependence on external financing and strong financial independence. Horizontal analysis revealed substantial growth in cash, total revenue, and annual surplus, while vertical analysis showed a more diversified revenue structure and stronger liquidity. Despite these positive results, the declining proportion of expenditures allocated to educational service programs and the high level of liquid assets suggest the need for more productive resource allocation. Overall, Universitas Negeri Malang demonstrates a healthy and sustainable financial condition supported by effective financial management and prudent resource utilization.
Co-Authors Asih Enggar Susanti, Asih Enggar Bernard Napitupulu Bernard Wijaya Napitupulu Candrilla De Goku Christina Tjia Debora, Theresiana Giawa, Greys July Sonatha Helena Christiansen Jessica Silaen Joana Pioh Klara Nde’o Maha Dewi Sabrina Nalle Margareta Asriastuti Maria Christine Magdalena Meila, Ester Robert Harry Soesanto Selvi Esther Suwu, Selvi Esther Suyitno Muslim Tanti Listiani Theresiana Debora Yohana Tamba