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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Indonesian Journal of Economics and Management Journal of Fundamental Management (JFM)
Leni Nur Pratiwi
Universitas Widyatama
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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PELATIHAN LITERASI KEUANGAN DAN LITERASI PERPAJAKAN TERHADAP KETERAMPILAN UMKM PADA KAMAR DAGANG DAN INDUSTRI Dede Hertina; Yana Hendayana; Sakina Ichsani; John Henry Wijaya; Gita Genia Fatihat; R.Susanto Hendianto; Leni Nur Pratiwi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2023): Volume 4 Nomor 3 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i3.17679

Abstract

Tujuan dilakukannya pengabdian kepada masyarakat ini adalah untuk mengetahui pengaruh pengelolaan keuangan melalui literasi keuangan dan litersai perpajakan yang baik terhadap keterampilan UMKM pada Kamar Dagang dan Industri (Kadin). Penelitian ini dilakukan pada UMKM Binaan Kamar Dagang dan Industri Kota Bandung, dengan jumlah sampel sebanyak 51 UMKM yang terdiri dari 11 UMKM berasal dari Negara Malaysia dan 40 UMKM dari Kota Bandung. Hasil Penelitian ini dapat meningkatkan keterampilan keuangan dan perpajakan yang menjadi salah satu aspek penting bagi kemajuan pelaku usaha mikro kecil dan menengah yang terdaftar di kamar dagang dan industry (KADIN). Akuntansi merupakan proses sistematis untuk menghasilkan informasi keuangan yang dapat digunakan untuk pengambilan keputusan bagi penggunanya. Sepanjang UMKM KADIN masih menggunakan uang sebagai alat tukarnya, akuntansi sangat dibutuhkan oleh UMKM KADIN. Akuntansi akan memberikan beberapa manfaat bagi pelaku UMKM KADIN, antara lain: (1) UMKM KADIN dapat mengetahui keterampilan melalui Literasi Keuangan dan Literasi Perpajakan, (2) UMKM KADIN dapat mengelola keuangan dan perpajakan dengan baik(3) UMKM KADIN dapat mengetahui posisi dana baik sumber maupun penggunaannya, (4) UMKM KADIN dapat membuat anggaran yang tepat, (5) UMKM KADIN dapat menghitung pajak, dan (6) UMKM KADIN dapat mengetahui aliran uang tunai selama periode tertentu.
ANALISIS KINERJA KEUANGAN PT. TELEKOMUNIKASI INDONESIA TBK TAHUN 2020 - 2024 MENGGUNAKAN RASIO LIKUIDITAS, RASIO PROFITABILITAS, DAN RASIO SOLVABILITAS Keysa Noor Auzora Nashia; Leni Nur Pratiwi
Journal of Fundamental Management (JFM) Vol. 5 No. 2 (2025): JULI 2025
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jfm.v5i2.33998

Abstract

This study aims to analyze the financial performance of PT Telkom Indonesia (Persero) Tbk based on liquidity ratios, profitability ratios, and solvency ratios. The method used is descriptive quantitative analysis, with assessment indicators Current Ratio (CR), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin, Debt to Assets Ratio (DAR) and Debt to Equity Ratio (DER). The analysis results show that CR tends to fluctuate and remains below the ideal limit, indicating the need for improvement in current asset management. ROA and ROE also fluctuate downward and have not reached the ideal limit, indicating that the company needs to optimize the use of its assets and equity to generate profit. GPM showed relatively good results as it approached or exceeded the ideal benchmark, suggesting the need for better control over operational expenses. DAR and DER showed fluctuating decreases that reflect the company's efforts to improve the capital structure. Therefore, the company should remain consistent in strengthening its capital structure to reduce its reliance on debt. (Financial Performance, Liquidity Ratio, Profitability Ratio, Solvency Ratio)
The Role of Firm Value in Explaining Financial Distress: Evidence from Indonesia's Textile and Textile Products Industry Anditha Rahma Ayu; Leni Nur Pratiwi
Indonesian Journal of Economics and Management Vol. 6 No. 3 (2026): Indonesian Journal of economics and Management (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i3.7249

Abstract

his study examines the effects of capital structure (Debt-to-Equity Ratio/DER), sales growth, and profitability (Return on Assets/ROA) on financial distress, with firm value (Price-to-Book Value/PBV) acting as a mediating variable. The research focuses on textile and textile products companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative explanatory research design was employed using secondary data obtained from audited annual reports. The sample consisted of six companies selected through purposive sampling, resulting in 30 balanced panel observations. Panel data regression analysis was conducted using EViews 12, while mediation effects were examined using the Sobel Test. The results indicate that capital structure has a significant negative effect on the Altman Z-Score, implying that higher leverage increases the likelihood of financial distress. In contrast, sales growth and profitability do not significantly affect financial distress. Furthermore, firm value significantly mediates the relationships between capital structure, sales growth, profitability, and financial distress, suggesting that market valuation serves as an important mechanism through which firms' financial characteristics influence their financial condition. These findings support Signalling Theory, emphasizing that investors' perceptions reflected in firm value contribute to firms' financial stability. The study provides practical implications for managers in designing financing strategies and maintaining firm value, while offering investors additional insights for evaluating bankruptcy risk in Indonesia's textile industry.
Co-Authors Anditha Rahma Ayu Dede Hertina Gita Genia Fatihat Hendayana, Yana John Henry Wijaya Keysa Noor Auzora Nashia R.Susanto Hendianto Sakina Ichsani