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All Journal Journal of Community Empowerment Escalate : Economics and Business Journal Society Jurnal Akuntansi dan Keuangan JBIMA: Jurnal Pengabdian kepada Masyarakat Mercatura Lumina: Journal of Management, Entrepreneurship, and Tourism
Yuli Lestari Labangu
Universitas Halu Oleo
Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH RETURN ON ASSET, RETURN ON EQUITY, DAN NET PROFIT MARGIN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) PADA PERUSAHAAN SUB SEKTOR METALS & MINERALS YANG TERDAFTAR DI BURSA EFEK INDONESIA Yuli Lestari Labangu; Husin; Muhammad Fajar
Jurnal Akuntansi dan Keuangan Vol 9 No 2 (2024): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jakuho.v9i2.207

Abstract

Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR) pada perusahaan-perusahaan Indonesia di sub sektor logam dan mineral yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2019 sampai dengan 2023 menjadi fokus penelitian ini. Populasi penelitian ini adalah 31 perusahaan di subsektor logam dan mineral yang terdaftar di BEI, dan metode purposive sampling menghasilkan sampel sebanyak tujuh perusahaan. Penelitian ini merupakan laporan kuantitatif yang informasinya merupakan informasi opsional seperti laporan moneter dan laporan rawatan yang diperoleh dari situs otoritas setiap organisasi sub-bidang logam dan mineral dan selanjutnya melalui situs otoritas BEI (www.idx.co.id). Penelitian ini menggunakan aplikasi IBM SPSS Versi 25 untuk analisis regresi linier berganda terhadap data. Penelitian ini menemukan bahwa: (1) Pengungkapan CSR dipengaruhi secara positif dan signifikan oleh return on asset. (2) Pengungkapan CSR dipengaruhi secara positif oleh return on equity. (3) Pengungkapan CSR tidak dipengaruhi secara signifikan oleh net profit margin.
Optimalisasi Pengelolaan Keuangan Berbasis Digital Dengan Aplikasi SIAPIK Pada Usaha Pro Laundry Si Made Ngurah Purnaman; Syaiah; Yuli Lestari Labangu
Jurnal Pengabdian kepada Masyarakat Vol 3 No 3 (2026)
Publisher : PT. Edutech Inovatif Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64109/hvkjyd46

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia menghadapi tantangan serius dalam pengelolaan keuangan, terutama terkait pencatatan transaksi dan penyusunan laporan keuangan yang terstruktur. Kegiatan pengabdian kepada masyarakat ini bertujuan mengoptimalisasi pencatatan transaksi keuangan pada usaha Pro Laundry melalui pemanfaatan aplikasi Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SIAPIK). Pro Laundry memiliki dua cabang dan telah menggunakan aplikasi Majoo Kasir untuk transaksi harian, namun hanya memanfaatkan fitur kasir saja karena keterbatasan anggaran. Pencatatan pengeluaran masih dilakukan secara manual dan laporan keuangan belum tersusun secara terstruktur. Kegiatan ini dilaksanakan dengan metode deskriptif kualitatif dan pendekatan partisipatif selama empat minggu di Pro Laundry Cabang Pertama, meliputi observasi dan wawancara, analisis biaya operasional, serta penyusunan template pencatatan dan pelatihan penggunaan SIAPIK. Hasil kegiatan menunjukkan bahwa kombinasi Majoo Kasir dan SIAPIK dapat membentuk sistem pencatatan keuangan semi-terintegrasi yang efektif. Pendampingan ini meningkatkan literasi keuangan pemilik dan staf administrasi dalam memahami struktur keuangan dasar, pengelompokan biaya, dan pengelolaan arus kas. Kegiatan ini membuktikan bahwa pendekatan komprehensif yang mengintegrasikan teknologi digital, pelatihan, dan peningkatan kapasitas sumber daya manusia menjadi kunci keberhasilan penguatan pengelolaan keuangan UMKM.
PELATIHAN PENGELOLAAN SAMPAH ORGANIK LIMBAH RUMAH TANGGA MENJADI PRODUK ECO ENZYME UNTUK MENINGKATAN EKONOMI KELUARGA Satira Yusuf; Ika Maya Sari; Yuli Lestari Labangu; Taufan Sufatriansa Awal; La Ode Muhammad Saum Fasihu
Journal of Community Empowerment Vol 5, No 1 (2026): Maret
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v5i1.36552

Abstract

ABSTRAK                                                                                     Kegiatan pengabdian kepada masyarakat ini dilaksanakan melalui Program Kemitraan Masyarakat Internal (PKMI) oleh tim dosen Fakultas Ekonomi dan Bisnis Universitas Halu Oleo dengan tujuan meningkatkan pengetahuan dan keterampilan masyarakat dalam mengolah sampah organik menjadi eco enzyme sebagai solusi ramah lingkungan sekaligus berpotensi memberikan manfaat ekonomi bagi keluarga. Pemanfaatan eco enzyme diharapkan mampu mengurangi pengeluaran rumah tangga, khususnya untuk kebutuhan pembersih alami, serta membuka peluang pengembangan produk bernilai jual. Metode pelaksanaan meliputi pemaparan materi, demonstrasi, praktik langsung, serta sesi diskusi interaktif. Kegiatan ini diikuti oleh 15 peserta yang terdiri atas ibu rumah tangga dan pemuda setempat. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta terkait konsep eco enzyme dan tahapan fermentasinya, yang ditunjukkan melalui kemampuan seluruh peserta memproduksi eco enzyme secara mandiri serta adanya rencana pemanfaatan produk untuk kebutuhan rumah tangga dan peluang penjualan skala kecil. Antusiasme peserta tercermin dari partisipasi aktif selama praktik dan diskusi. Kegiatan ini berdampak positif terhadap peningkatan kesadaran pengelolaan sampah rumah tangga, pengurangan limbah organik, serta penguatan potensi ekonomi berbasis rumah tangga melalui pendampingan lanjutan pada bulan kedua dan ketiga selama masa fermentasi. Dengan demikian, kegiatan pengabdian ini berhasil mencapai capaian utama, yaitu mendorong penerapan pengelolaan sampah organik yang produktif, berkelanjutan, dan bernilai ekonomi bagi masyarakat.Kata kunci: Eco Enzyme, Pengabdian Kepada Masyarakat, Sampah Organik.   ABSTRACTThis community service activity was carried out through the Internal Community Partnership Program (PKMI) by a team of lecturers from the Faculty of Economics and Business, Halu Oleo University, with the aim of increasing the knowledge and skills of the community in processing organic waste into eco enzymes as an environmentally friendly solution that also has the potential to provide economic benefits for families. The use of eco enzymes is expected to reduce household expenses, particularly for natural cleaning products, and open up opportunities for the development of marketable products. The implementation methods included material presentations, demonstrations, hands-on practice, and interactive discussion sessions. This activity was attended by 15 participants consisting of housewives and local youth. The results of the activity showed an increase in participants' understanding and skills related to the concept of eco enzyme and its fermentation stages, as demonstrated by the ability of all participants to produce eco enzyme independently and the existence of plans to utilize the product for household needs and small-scale sales opportunities. The enthusiasm of the participants was reflected in their active participation during the practice and discussion. This activity had a positive impact on increasing awareness of household waste management, reducing organic waste, and strengthening household-based economic potential through continued assistance in the second and third months during the fermentation period. Thus, this community service activity successfully achieved its main objective, which was to encourage the implementation of productive, sustainable, and economically valuable organic waste management for the community.Keywords: eco enzyme, community service, organic waste.
Financial Ratio Analysis, in Measuring Financial Performance (Case Study on PT. Bank Central Asia Tbk.) Try Andhini Larasati Sekar Arum; Nitri Mirosea; Yuli Lestari Labangu
Escalate : Economics and Business Journal Vol. 1 No. 03 (2024): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i03.452

Abstract

This study aims to analyze the financial performance of PT Bank Central Asia Tbk (BCA) listed on the Indonesia Stock Exchange during the period 2022–2024 using an analysis of liquidity, solvency, and profitability ratios. Data was collected through documentation methods and analyzed descriptively using financial ratios and banking ratios approaches. The results of the study show that in general, BCA's financial condition is in a healthy state. From the liquidity aspect, the loan to deposit ratio (LDR) shows a stable increase, indicating the bank's ability to distribute funds optimally. In terms of solvency, although the debt to asset ratio (DAR) and debt to equity ratio (DER) decreased, the capital adequacy ratio (CAR) increased, reflecting a stronger capital structure. In terms of profitability, return on equity (ROE) showed an increase, the non-performing loan (NPL) ratio remained stable below 2%, and the operating expense to operating income (BOPO) ratio decreased. These findings reflect good efficiency and financial performance during the period analyzed. This research shows that BCA is able to maintain financial stability and improve performance even in the midst of changing economic dynamics.
The Effect of ESG Disclosure on Investment Decisions by Companies in the Mining Sector on the Indonesia Stock Exchange Muh. Rezky Ananda Putra; Emilia Nurdin; Yuli Lestari Labangu
Journal of Management, Entrepreneurship, and Tourism Vol. 1 No. 3 (2026): : August: Mercatura Lumina: Journal of Management, Entrepreneurship, and Touris
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/gv703y96

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on corporate investment decisions among mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. A quantitative empirical approach was employed using panel data regression analysis. The population consisted of 51 listed mining companies, from which 39 firms were selected through purposive sampling, resulting in 117 firm-year observations. Secondary data were obtained from annual reports, sustainability reports, and financial statements published by the sampled companies. Corporate investment decisions were measured using the Capital Expenditure Ratio (CAPEX), while ESG disclosure served as the independent variable, with firm size (SIZE), profitability (ROA), and leverage (DER) included as control variables. The data were analyzed using EViews 12. The findings reveal that ESG disclosure has a positive but statistically insignificant effect on corporate investment decisions. Likewise, firm size, profitability, and leverage do not significantly influence investment decisions. These results indicate that investment decisions in Indonesian mining companies continue to be driven primarily by factors beyond ESG disclosure and the selected financial characteristics. The study contributes to the growing ESG literature by providing empirical evidence that sustainability disclosure alone has not yet become a decisive factor in corporate investment allocation within the Indonesian mining sector.
Co-Authors Andi Basru Wawo Arifuddin Arifuddin Asmawati Dwiasteti Syasia Emilia Nurdin Emillia Nurdin Ersa Mayora Putri Amalia Firdayanti Husin Husin Husin Iffat Al-Tho’riq Kusnan Ika Maya Sari Ishak Awaluddin La Ode Anto La Ode Muhammad Saum Fasihu Muh. Rezky Ananda Putra Muhammad Fachmi Idris Muhammad Fajar Nitri Mirosea Nurhayati Nurhayati Putri Satira Yusuf Si Made Ngurah Purnaman Sitti Nur Cahyati Sitti Sartika Syaiah Taufan Sufatriansa Awal Try Andhini Larasati Sekar Arum Zahra Wahyuni