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Pendampingan Penyusunan Business Plan bagi Pelaku Industri Kue Karasa di Kecamatan Cempa Kabupaten Pinrang: Assistance in the Preparation of a Business Plan for Karasa Cake Industry Players in Cempa District, Pinrang Regency Darwis Darwis; Besse Faradiba; I Nyoman Budiono
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 8 No. 3 (2023): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v8i3.4756

Abstract

Small Micro Enterprises (SMEs) significantly contribute to the national economy, especially home industries. However, many business people still need to have a written business plan. This training activity aims to increase the knowledge and skills of Karasa cake industry players in making business plans. The target of the activity is the Karasa cake industry players who are members of the Karasa industrial center in Cempa District, Pinrang Regency. The training is delivered using participatory methods such as lectures, interactive discussions, and assistance in preparing business plan proposals. The pre-test and post-test measured participants' understanding of the business plan. The results of the training achieved were that the output of this activity was to provide knowledge for home industry players to develop the Karasa cake business by entering a broader market, and the outcome of this activity was that the Karasa cake industry had skills in making business planning proposals.
Analisis Growth Ratio dan Leverage Terhadap Nilai Perusahaan Pada Emiten Property dan Real Estate di BEI Periode 2021-2025 Andi Nuratika; Darwis Darwis; Damirah Damirah; Besse Faradiba
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.7818

Abstract

Investor choose to invest in companies that can send positive signals to them. Therefore, one of the most frequently observed indicators is a company’s value, as reflected by stock price that is higher than the book value. This research was conducted to analyze the influence of the growth ratio proxied by sales growth (SG), and leverage proxied by debt-to-equity ratio (DER) on the firm value of property and real estate issuers listed on the Indonesia Stock Exchange (IDX) from 2021-2025. The population consists of 79 property and real estate companies in the capital market, which was subsequently narrowed down to 57 issuers after excluding companies in the special monitoring category research data spanning 5 years. The sampling technique used was purposive sampling and selecting 30 companies with the sampling criteria: listed before 2021, complete financial reports, not delisted for more than 6 months, and having revenue. The analytical method used is regression analysis of panel data with the help of application Eviews 12. The results of the T-test indicate that SG and DER do not have a significant effect on PBV. The results of the F-test also indicate that the independent variables in this study do not have a significant effect. This indicates that, both individually and collectively, the research models do not yet sufficiently explain tha variation in PBV for the 2021-2025 period. Investors in this sector employ risk-based investment strategies that prioritize issuers cash flow resilience and real liquidity capacity over responding to fluctuations in accounting profits from sales growth or capital structures deemed reasonable as a consequence of the capital-intensive nature of the industry.