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PEMBUKUAN SEDERHANA DAN DIGITAL MARKETING UNTUK MENINGKATKAN OMZET PENJUALAN PADA UMKM NASI PADANG Sabna Eka Rahim; Tutut Dewi Astuti
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 3 No. 6 (2025): Desember
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v3i6.3291

Abstract

Pengabdian ini bertujuan untuk meningkatkan omzet penjualan pada UMKM Nasi Padang melalui penerapan pembukuan sederhana dan strategi digital marketing. Metode pengabdian yang digunakan meliputi tahapan observasi, pelatihan, dan evaluasi pada UMKM Nasi Padang yang berlokasi di Rejoso, Klaten, Jawa Tengah. Hasil pengabdian menunjukkan bahwa pelaku UMKM mengalami peningkatan kemampuan dalam melakukan pencatatan keuangan secara teratur, memisahkan keuangan pribadi dan keuangan usaha, serta menyusun laporan keuangan sederhana untuk mengetahui kondisi finansial usaha. Selain itu, penerapan strategi digital marketing melalui pemanfaatan media sosial dan platform layanan pesan antar mampu memperluas jangkauan pemasaran, meningkatkan jumlah pelanggan, dan berdampak positif terhadap peningkatan omzet penjualan. Simpulan dari pengabdian ini menunjukkan bahwa integrasi pembukuan sederhana dan digital marketing dapat membantu UMKM mengelola usaha secara lebih profesional, efisien, dan berkelanjutan.  
Analisis Pengaruh ROA, CR, dan Sales Growth (SG) Terhadap Financial Distress pada Perusahaan Sub Sektor Pariwisata dan Rekreasi di BEI Selama Masa Pemulihan Pasca-Covid-19 (2022–2024) Bella Putri Mahadewi; Tutut Dewi Astuti
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 6 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i6.8266

Abstract

This study aims to analyze the effect of Return on Assets, Current Ratio, and Sales Growth on financial distress in companies in the tourism and recreation sub-sector listed on the Indonesia Stock Exchange during the post-COVID-19 recovery period (2022–2024).This research uses a quantitative approach with a purposive sampling technique. The final sample consists of 75 observational data. The data analysis method used in this study is logistic regression analysis using IBM SPSS version 24. Originality/Novelty: The novelty of this research lies in its analytical focus on the tourism and recreation sector during the post-pandemic recovery period of 2022–2024, which has been relatively underexplored empirically. This study also integrates three key financial indicators to predict financial distress conditions. The results indicate that Return on Assets (ROA) and Sales Growth (SG) have no significant effect on financial distress. Meanwhile, Current Ratio (CR) partially has a significant effect. Simultaneously, ROA, CR, and SG have a significant effect on financial distress.: These findings indicate the importance of liquidity in maintaining corporate financial stability during the post-pandemic period and provide a reference for corporate management and investors in more accurately identifying distress risks
Proses Penanganan Pembiayaan yang Bermasalah di Koperasi Simpan Pinjam BMT Amana Sejahtera Mariana Mariana; Tutut Dewi Astuti
Jurnal Akuntan Publik Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i3.4024

Abstract

The process of handling financing aims to identify strategies for addressing problematic financing in savings and loan cooperatives or BMT (Baitul Maal Wat Tamwil). The research method employed is qualitative, utilizing structured interviews, field observations, and documentation for data collection. The primary factors contributing to problematic financing in BMTs are identified as internal factors (suboptimal analysis of documents and adherence to financing standard operating procedures) and external factors (dishonesty and untrustworthiness among members, malicious intentions, procrastination by members, and unintentional factors such as relocation and natural disasters). Handling strategies involve communication via mobile phones (WhatsApp messages or calls), issuing warning letters, and executing collateral. Efforts to mitigate problematic financing include strict adherence to standard operating procedures, adequate task allocation, the application of prudence principles, and enhancement of employee skills.