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Analisis Pengukuran Kinerja Keuangan Daerah Pemerintah Kabupaten Buton Selatan Asmar, La Ode; Ridzal, Nining Asniar
Journal of Culture Accounting and Auditing Vol 3 No 1 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i1.7936

Abstract

This research aims to determine the Financial Performance of the Regional Government of South Buton Regency in terms of Financial Ratios including the Independence Ratio, Effectiveness Ratio, Regional Financial Activity Ratio, and Growth Ratio. The data used in this research is the South Buton Regency Regional Government Budget Ralization Report for 2018-2022. In this research, the method used is quantitative descriptive analysis method. Data collection methods were carried out by interviews and documentation. Based on the research results, the following conclusions were obtained: (1) The Regional Financial Independence Ratio is still very low in the instructive relationship pattern because the average is 3.91%, (2) The Effectiveness Ratio shows that the Regional Financial Performance of the South Buton Regency Regional Government is categorized as very effective because the average is 172.15%, (3) The financial activity ratio of the Regional Government of South Buton Regency shows that the majority of funds owned by the Government of South Buton Regency still prioritize operational spending with an average of 67.95% compared to average capital expenditure is 30.09%, and (4) the Growth Ratio shows that the Financial Performance of the South Buton Regency Regional Government is always fluctuating and categorized as less than good.
Profitabilty and Liquidity Analysis To Asses Financial Performance Of PT. Adaro Energy Tbk. Kusi, Ameliyani; Mahmuda, Dewi; Ridzal, Nining Asniar
Proceeding Universitas Muhammadiyah Yogyakarta Graduate Conference Vol. 1 No. 1 (2020): Armoring the Youth to Contribute to the SDGs
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (430.317 KB)

Abstract

This study aims to assess the financial performanceof PT. Adaro Energy Tbkby using financial ratio analysis during 2018-2019. The financial ratios used are profitability and liquidity. Profitabilityratios of PT. Adaro Energy Tbkshows an efficient performance in terms of Net Profit Margin where the ratio is above the industry average. This great performance also shows by company’s Return On Assets where the value is also above the industry average. While in terms of Return on Equity, the company performance is not good because the ratio is below the industry average. In terms of liquidity, the company’s performance shows good liquidity because both Current Ratio and quick ratio indicatesthe condition of company liquidity is very good, where both ratios are above the industry average.
Determinants of the Value Regional Government Financial Information Reports Ridzal, Nining Asniar; Haliah, Haliah; Nirwana, Nirwana; Syamsuddin, Syamsuddin; Kusumawati, Andi
Journal of Applied Business Administration Vol 8 No 1 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i1.7743

Abstract

The purpose of this study is to directly demonstrate the factors influencing the financial report data value from local governments. The 32 regional apparatus organizations of the Baubau City government are the subjects of this study. 128 people participated in this study, including the financial treasurer, head of finance, secretary, and head of OPD. Questionnaires were employed in this study in order to gather data. The questionnaire in this study is measured using a Likert scale. Multiple linear regression analysis is the type of data analysis that was performed using the SPSS data processing software. This study employs quantitative methods. This research finds that the implementation of government accounting standards partially influences the value of financial report information. The information value of financial reports is influenced by the competence of human resources and how well the local government information system runs. Simultaneously, government accounting regulations, the quality of human resources, and local government information systems influence the information value of financial reports . . The implication of this research is that this research can fill gaps and provide useful information for local governments in increasing the value of financial report information
Investment Decisions in Business Strategy: The Role of Leverage, Sales Growth, Liquidity, Profitability, and Cash Flow Ridzal, Nining Asniar; Amiruddin, Amiruddin; Syarifuddin, Syarifuddin; Darmawati, Darmawati; HS, Rahmawati
Journal of Applied Business Administration Vol 8 No 2 (2024): Journal of Applied Business Administration
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v8i2.7896

Abstract

The purpose of this study is to ascertain how investment decisions in technology businesses listed on the Indonesia Stock Exchange are influenced by factors such as leverage, cash flow, profitability, sales growth, and liquidity. By gathering annual reports and financial report data, this study was carried out on technology companies listed on the Indonesia Stock Exchange (BEI). The population of this research is 44 technology sector companies listed on the IDX. The sample was determined using the Purposive Sampling method using criteria. There are six companies that meet the criteria, and this research was conducted for five years, so there is a total of 30 data in this research. The type of data used is quantitative data in the form of financial reports and annual reports of technology sector companies listed on the IDX for the 2018-2022 period, which is secondary data from this research. The data analysis method used in this research is a quantitative descriptive analysis method with Multiple Linear Regression analysis using the SPSS ( Statistical Package for the Social Sciences) statistical tool. The findings of this research are that leverage influences investment decisions . The sales growth variable has a positive effect on investment decisions . The liquidity variable has a positive effect on investment decisions with value significant of 0.041 . Meanwhile, the profitability and cash flow variables partially have no effect on investment decisions, with significance values of 0.112 and 0.113 respectively .
Determinants of Village Fund Management Accountability Ridzal, Nining Asniar; Nirwana, Nirwana; Rasyid, Syarifuddin
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3577

Abstract

Investigating and determining the impacts of village officials' duties, fund managers' skills, and information technology use on the accountability of village fund management is the aim of this study, both partially and simultaneously. The descriptive analysis method employs a quantitative approach to data analysis. Data collection was implemented by distributing questionnaires and using SPSS software for processing. This research found that the significance value of the partial test findings (t-test), specifically with a value of 0.002 0.05, suggests that village authorities' participation impacts the accountability of local fund management. The significance value of the partial test findings (t-test), specifically with a value of 0.000 0.05, indicates that the competency of village fund managers affects the accountability of village fund management. The significance value of the partial test findings (t-test), specifically with a value of 0.004 0.05, indicates that the usage of information technology affects the accountability of village fund administration. The use of information technology, the function of village officials, and the proficiency of village fund managers all affect the accountability of village fund management
Digital Marketing Strategy to Increase Product Selling Prices Ridzal, Nining Asniar; Sujana, I Wayan; Malik, Ernawati; Asrya, Asrya; Kirana, Laode Indra
Room of Civil Society Development Vol. 4 No. 1 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.476

Abstract

This community service program aims to enhance the understanding and skills of MSME actors in Koholimombono Village in implementing digital marketing strategies to increase product selling prices. In the digital era, technology-based marketing plays a crucial role in expanding market reach and improving business competitiveness. However, many MSMEs still rely on conventional marketing methods due to limited knowledge and resources. The method used in this program includes seminars, hands-on training, and practical sessions covering the use of social media for marketing, cost-based and value-added pricing techniques, and product innovation to enhance market appeal. Evaluation results show that 80% of participants understood and successfully implemented digital marketing strategies in their businesses. Additionally, there was a significant increase in awareness of the importance of digitalization in marketing and improved skills in determining competitive selling prices. This program not only provides short-term benefits through increased knowledge but also involves continuous monitoring and mentoring sessions to ensure the effective implementation of digital strategies. Thus, this initiative contributes to local economic growth by enhancing MSME competitiveness.
MENINGKATKAN JIWA ENTREPRENEUR ISLAMI GENERASI MUDA MELALUI SEMINAR WIRAUSAHA ISLAMI Sujana, I Wayan; Ridzal, Nining Asniar
JCES (Journal of Character Education Society) Vol 5, No 2 (2022): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jces.v5i2.8136

Abstract

Abstrak: Tujuan kegiatan pengabdian masyarakat melalui seminar ini adalah memberikan ilmu dan wawasan baru kepada generasi muda terutama untuk membuka semangat  jiwa entrepreneur Islami sehingga menumbuhkan semangat jiwa generasi muda untuk menjadi wirausaha islami. Metode yang dilakukan dalam kegiatan ini adalah metode ceramah. Desa Boneatiro Barat merupakan Desa yang memiliki banyak potensi. Membuka  peluang bagi generasi muda untuk menjadi seorang wirausahawan. Kehadiran pemuda wirausaha menjadi faktor pendorong dalam meningkatkan aktivitas ekonomi di Desa ini. Wirausaha muda akan berdampak pada kesempatan kerja dan peningkatan pendapatan sekaligus mengurangi kemiskinan di kalangan penduduk. Namun yang dipahami generasi muda tentang kekhususan kewirausahaan, mulai dari konsep dan karakteristiknya, termasuk kewirausahaan Islami, masih relatif rendah.  Operasi bisnis masih dilakukan atas dasar pengalaman tanpa didukung oleh pemahaman dan ilmu yang memadai. Adanya tempat-tempat terbuka untuk melaksanakan bisnis  adalah salah satu faktor yang mendorong pemuda untuk berbisnis di samping faktor lainnya. Hanya saja banyak pemuda di desa ini justru mencari pekerjaan di luar dari Desa Boneatiro Barat. Abstract:  The purpose of community service activities through this seminar is to provide new knowledge and insights to the younger generation, especially to open the spirit of the Islamic entrepreneurial spirit so as to foster the spirit of the young generation to become Islamic entrepreneurs. The method used in this activity is the lecture method. Boneatiro Barat Village is a village that has a lot of potential. Opening opportunities for the younger generation to become entrepreneurs. The presence of entrepreneurial youth is a driving factor in increasing economic activity in this village. Young entrepreneurs will have an impact on job opportunities and increase income while reducing poverty among the population. However, what the younger generation understands about the specifics of entrepreneurship, starting from its concepts and characteristics, including Islamic entrepreneurship, is still relatively low. Business operations are still carried out on the basis of experience without being supported by adequate understanding and knowledge. The existence of open places to do business is one of the factors that encourage youth to do business in addition to other factors. It's just that many youths in this village are looking for work outside of Boneatiro Barat Village.
SOSIALISASI DAN PELATIHAN SOFTWARE MENDELEY UNTUK MENINGKATKAN KEMAMPUAN MAHASISWA DALAM MENGELOLA REFERENSI DAN SITASI Ridzal, Nining Asniar; Sujana, I Wayan; Hasan, Waode Adriani; Malik, Ernawati; Mahmuda, Dewi; Hasni, Hasni
Journal of Community Empowerment Vol 4, No 1 (2025): Juni
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i1.31413

Abstract

ABSTRAK                                                                            Banyak mahasiswa dan peneliti menghadapi tantangan dalam mengelola referensi dan sitasi secara manual, yang memakan waktu dan berisiko kesalahan, seperti plagiarisme dan ketidakakuratan daftar pustaka. Teknologi digital dan perangkat lunak seperti Mendeley dianggap sebagai solusi untuk mempermudah pengelolaan referensi secara efisien dan akurat. Selain itu, banyak mahasiswa belum sepenuhnya memahami penggunaan aplikasi ini, sehingga membutuhkan pelatihan untuk meningkatkan penguasaan mereka. Tujuan pelaksanaan kegiatan ini adalah : Meningkatkan kemampuan mahasiswa dalam mengelola referensi dan sitasi yang akurat dan efektif, Mengenalkan software Mendeley sebagai alat bantu dalam mengelola referensi dan sitasi, Meningkatkan kualitas karya ilmiah mahasiswa melalui penggunaan software Mendeley, Meningkatkan kemampuan mahasiswa dalam menghasilkan karya ilmiah yang sistematis dan akurat, mengurangi kesalahan sitasi dan plagiarisme dalam karya ilmiah mahasiswa. Metode pelaksanaan melalui sosialisasi awal: Menjelaskan pentingnya manajemen referensi dan pengenalan manfaat Mendeley, diskusi serta pengisian kuisioner awal. Pelaksanaan: Penyampaian materi menggunakan presentasi PowerPoint, demo instalasi dan pembuatan sitasi otomatis, serta sesi praktikum mengelola referensi. Evaluasi: Menggunakan kuisioner dan penilaian langsung setelah setiap tahap untuk mengukur pemahaman dan efektivitas pelatihan. Pendekatan yang digunakan meliputi ceramah, diskusi, dan tugas praktik langsung. Peserta kegiatan terdiri dari mahasiswa Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Buton, sebanyak 105 peserta. Mitra sasaran utama adalah mahasiswa dari berbagai semester yang memerlukan pengelolaan referensi dan sitasi dalam penulisan karya ilmiah mereka. Pelatihan dan pendampingan penggunaan aplikasi Mendeley disambut dengan baik oleh  mahasiswa. Mahasiswa menunjukkan peningkatan pemahaman tentang manfaat manajemen referensi dan penggunaan Mendeley. Mahasiswa merasa terbantu dalam menyusun daftar pustaka dan mengelola referensi secara digital, mengurangi risiko kesalahan sitasi dan plagiarisme. Karya ilmiah mahasiswa menjadi lebih sistematis, lengkap, dan relevan. Kegiatan ini disambut positif dan diharapkan dapat berkelanjutan serta meningkatkan kualitas karya akademik mahasiswa dan dosen. Hasil ini menunjukkan bahwa pelatihan efektif dalam meningkatkan kompetensi mahasiswa dalam pengelolaan referensi menggunakan Mendeley.  Kata kunci: Mendeley, Referensi, Sitasi. ABSTRACTMany students and researchers face challenges in managing references and citations manually, which is time-consuming and risky for errors, such as plagiarism and inaccurate bibliography. Digital technology and software such as Mendeley are considered a solution to facilitate efficient and accurate reference management. In addition, many students do not fully understand the use of this application, so they need training to improve their mastery. The objectives of this activity are: Improving students' ability to manage accurate and effective references and citations, Introducing Mendeley software as a tool in managing references and citations, Improving the quality of students' scientific work through the use of Mendeley software, Improving students' ability to produce systematic and accurate scientific work, reducing citation errors and plagiarism in students' scientific work. Implementation method through initial socialization: Explaining the importance of reference management and introducing the benefits of Mendeley, discussion and filling out the initial questionnaire. Implementation: Delivery of material using PowerPoint presentations, demos of automatic installation and citation creation, and practical sessions on managing references. Evaluation: Using questionnaires and direct assessments after each stage to measure understanding and effectiveness of the training. The approaches used include lectures, discussions, and direct practice assignments. The participants of the activity consisted of students of the Faculty of Economics and Business, Muhammadiyah University of Buton, totaling 105 participants. The main target partners are students from various semesters who require reference and citation management in writing their scientific papers. Training and mentoring in using the Mendeley application were well received by students. Students showed an increased understanding of the benefits of reference management and the use of Mendeley. Students felt helped in compiling bibliographies and managing references digitally, reducing the risk of citation errors and plagiarism. Students' scientific papers became more systematic, complete, and relevant. This activity was welcomed positively and is expected to be sustainable and improve the quality of academic work of students and lecturers. These results indicate that the training is effective in improving student competence in managing references using Mendeley. Keywords: Mendeley, References, Citations
Digital Marketing Strategy to Increase Product Selling Prices Ridzal, Nining Asniar; Sujana, I Wayan; Malik, Ernawati; Asrya, Asrya; Kirana, Laode Indra
Room of Civil Society Development Vol. 4 No. 1 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.476

Abstract

This community service program aims to enhance the understanding and skills of MSME actors in Koholimombono Village in implementing digital marketing strategies to increase product selling prices. In the digital era, technology-based marketing plays a crucial role in expanding market reach and improving business competitiveness. However, many MSMEs still rely on conventional marketing methods due to limited knowledge and resources. The method used in this program includes seminars, hands-on training, and practical sessions covering the use of social media for marketing, cost-based and value-added pricing techniques, and product innovation to enhance market appeal. Evaluation results show that 80% of participants understood and successfully implemented digital marketing strategies in their businesses. Additionally, there was a significant increase in awareness of the importance of digitalization in marketing and improved skills in determining competitive selling prices. This program not only provides short-term benefits through increased knowledge but also involves continuous monitoring and mentoring sessions to ensure the effective implementation of digital strategies. Thus, this initiative contributes to local economic growth by enhancing MSME competitiveness.
PELATIHAN POKDARWIS: MEMBUAT PAKET WISATA KREATIF BERBASIS POTENSI LOKAL Saharuddin, Najwa Azzahra; Hasan, Waode Adriani; Ridzal, Nining Asniar
Journal of Community Empowerment Vol 4, No 2 (2025): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i2.34754

Abstract

ABSTRAK                                                             Kegiatan ini bertujuan untuk memberdayakan masyarakat lokal di Desa Gaya Baru, Kecamatan Lapandewa, dalam merancang paket wisata kreatif berbasis potensi lokal. Desa Gaya Baru memiliki keindahan alam yang belum terkelola optimal, dengan promosi wisata yang terbatas pada Waburi Park. Kegiatan ini melibatkan satu kelompok mitra utama, yaitu Kelompok Sadar Wisata (POKDARWIS) Desa Gaya Baru, dengan jumlah 20 orang anggota aktif yang berpartisipasi langsung dalam pelatihan dan praktik penyusunan paket wisata. Metode pelaksanaan kegiatan menggunakan pendekatan partisipatif melalui pelatihan. Pelatihan berfokus pada pemaparan materi dasar tentang pengelolaan potensi wisata lokal, penyusunan itinerary, penentuan harga paket, dan strategi promosi. Pendampingan dilakukan secara langsung oleh tim dari Universitas Gadjah Mada dan Universitas Muhammadiyah Buton untuk memastikan peserta mampu mengaplikasikan pengetahuan secara praktis. Kegiatan praktik melibatkan simulasi penyusunan paket wisata secara berkelompok, sementara diskusi digunakan untuk mengeksplorasi ide kreatif dari peserta. Tahap evaluasi dan pelaporan dilakukan secara kualitatif melalui observasi, respons terhadap pertanyaan, diskusi kelompok, dan dokumentasi kegiatan. Hasil pelatihan menunjukkan peningkatan pengetahuan dan kemampuan POKDARWIS dalam menyusun paket wisata yang terarah dan menarik, serta menumbuhkan rasa tanggung jawab kolektif terhadap pelestarian potensi budaya dan alam setempat. Hasil pelatihan menunjukkan peningkatan pengetahuan dan kemampuan POKDARWIS dalam menyusun paket wisata yang terarah dan menarik. Peserta berhasil merancang paket wisata yang mengangkat potensi lokal seperti alam, budaya, dan kuliner khas daerah, lengkap dengan rute, aktivitas, dan perkiraan biaya. Pelatihan ini juga berhasil menumbuhkan rasa tanggung jawab bersama dalam pelestarian aset budaya dan situs bersejarah, serta menekankan prinsip pengelolaan wisata berkelanjutan. Kompetensi yang dibangun meliputi pemandu wisata, manajemen acara, pengelolaan homestay, dan keterampilan mengelola sumber daya alam, serta pelayanan pelanggan. Kata kunci: Paket Wisata; Potensi Lokal; Pemberdayaan Masyarakat; POKDARWIS; Desa Gaya Baru ABSTRACTThis activity aims to empower the local community in Gaya Baru Village, Lapandewa District, in designing creative tourism packages based on local potential. Gaya Baru Village has natural beauty that has not been optimally managed, with tourism promotion limited to Waburi Park. This activity involved one main partner group, namely the Gaya Baru Village Tourism Awareness Group (POKDARWIS), with 20 active members who directly participated in training and practice in developing tour packages. The activity implementation method used a participatory approach through training. The training focused on the presentation of basic materials on managing local tourism potential, developing itineraries, determining package prices, and promotional strategies. Mentoring was carried out directly by teams from Gadjah Mada University and Muhammadiyah Buton University to ensure participants were able to apply their knowledge practically. The practical activity involved a simulation of developing tour packages in groups, while discussions were used to explore creative ideas from participants. The evaluation and reporting stages were carried out qualitatively through observations, responses to questions, group discussions, and documentation of activities. The training results demonstrated an increase in the knowledge and skills of POKDARWIS in developing targeted and attractive tour packages, as well as fostering a sense of collective responsibility for the preservation of local cultural and natural potential. The training results demonstrated an increase in the knowledge and skills of POKDARWIS in developing targeted and attractive tour packages. Participants successfully designed tour packages that highlighted local potential such as nature, culture, and regional culinary specialties, complete with routes, activities, and estimated costs. The training also succeeded in fostering a sense of shared responsibility in the preservation of cultural assets and historical sites, and emphasized the principles of sustainable tourism management. The competencies developed included tour guiding, event management, homestay management, and natural resource management skills, as well as customer service. Keywords: Tourism Packages; Local Potential; Community Empowerment; POKDARWIS; New Style Village