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All Journal Jurnal Analisa Akuntansi dan Perpajakan PEKAT : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Gusneli
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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MEMBEDAH KESEHATAN FINANSIAL BUMDES SUKSES BERSAMA SUGIHWARAS: PERSPEKTIF RASIO KEUANGAN Nur Amiril; Husnayetti; Junarti; Gusneli
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 2 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i2.8678

Abstract

This study analyzes the financial wellness of Badan Usaha Milik Desa (BUMDes) Sukses Bersama Sugihwaras for the 2021-2022 period, given the importance of a deep understanding of BUMDes' financial performance. The aim is to evaluate the financial dynamics of the BUMDes comprehensively. The method used is financial ratio analysis, covering liquidity, solvency, profitability, and efficiency. Results show significant liquidity improvements, capital structure strengthening, and asset utilization efficiency. Despite slight decreases in ROE and ROA, the BUMDes maintained good profitability with an increased Net Interest Margin (NIM). In conclusion, BUMDes Sukses Bersama Sugihwaras demonstrates overall positive financial performance, providing valuable insights for future strategic decision-making.
The Influence of Investment Interest on Investment Decision Making: Penelitian Burhanuddin Jauhari; Whilis Aziz Panji Pamungkas; Yopy Ratna Dewanti; Gusneli; Akbar Tanjung
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3396

Abstract

This is a quantitative study with an explanatory approach, an approach that relies on all fundamental research sources from previous, similar studies. The data used in this study is primary data obtained by the researcher from 235 economics students at several universities in Indonesia. The data obtained was analyzed using the smart PLS 4.0 analysis tool. The conclusion in this article show that the Investment Interest variable has a positive relationship direction and a significant influence on Investment Decisions because the P-Values ​​are trending towards positive and are below the 0.05 significance level, namely 0.003. These results mean that Investment Interest can help employees improve Investment Literacy which leads to Investment Decisions. Investment Decisions can improve employees' financial conditions, stabilize them, and make it easier for students to achieve their goals. Based on this, it can be concluded that the first hypothesis in this article can be accepted and proven.
Pendampingan Analisis Kelayakan Bisnis dan Strategi Pemasaran Usaha Sampingan Basreng Daun Jeruk Melalui Media Online dan Offline Silvia Dewi, Berliana; Gusneli; Mardika, Isnan Hari
PEKAT: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2026): April
Publisher : Puslitbang Sinergis Asa Professional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37148/pekat.v5i1.103

Abstract

Kegiatan pengabdian ini bertujuan untuk menganalisis kelayakan bisnis serta merumuskan strategi pemasaran bagi usaha sampingan produk makanan ringan basreng daun jeruk. Sasaran kegiatan adalah para pelaku usaha kecil dan wirausaha pemula, dengan tujuan mendorong mereka agar memulai dan mengembangkan usaha berdasarkan analisis yang sistematis dan berbasis data, bukan hanya mengandalkan intuisi. Hal ini penting mengingat usaha kecil umumnya rentan tidak berkembang akibat kurangnya perencanaan dan kesiapan pada tahap awal. Metode pelaksanaan meliputi analisis kelayakan bisnis yang mencakup aspek teknis, pasar, dan keuangan; pendampingan pemasaran melalui media online seperti WhatsApp Business dan Shopee; serta pemasaran offline melalui sistem titip warung dan promosi langsung. Pendampingan dilakukan oleh penulis yang juga merupakan pelaku usaha di bidang kuliner, sehingga pendekatan yang diberikan bersifat aplikatif dan relevan dengan kondisi nyata UMKM. Hasil kegiatan menunjukkan bahwa usaha makanan ringan basreng daun jeruk layak dijalankan, dengan harga pokok produksi sebesar Rp4.621 per bungkus, titik impas (BEP) sebesar 129 bungkus per bulan, serta tingkat pengembalian investasi (ROI) sebesar 13,49%. Strategi pemasaran hybrid terbukti efektif dalam meningkatkan jangkauan pasar sekaligus menjaga loyalitas pelanggan. Melalui kegiatan ini, pelaku usaha memperoleh manfaat praktis, antara lain kemampuan merencanakan peningkatan kapasitas produksi, perbaikan sistem pencatatan keuangan, serta penguatan kehadiran usaha di platform digital. Dengan demikian, kegiatan pendampingan ini berkontribusi pada peningkatan daya saing usaha kecil dalam menghadapi dinamika pasar yang semakin kompetitif.
Co-Authors Akbar Tanjung Burhanuddin Jauhari Husnayetti Isnan Hari Mardika Junarti Junarti Nur Amiril Silvia Dewi, Berliana Whilis Aziz Panji Pamungkas Yopy Ratna Dewanti