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All Journal AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Agrikan: Jurnal Agribisnis Perikanan Jurnal Lembaga Pengabdian Kepada Masyarakat Undana Balance: Jurnal Ekonomi
Mukminati, Mukminati
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Social Sciences

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Technical Aspects and Cost-Benefit of Fishing Business Using Purse Seine Fishing Gear at Ternate Fishing Port Mutmainnah, Mutmainnah; Yuliana, Yuliana; Ahmad, Khamsiah; Surahman, Surahman; Najamuddin, Najamuddin; Mukminati, Mukminati; Edwarsyah, Edwarsyah
Agrikan Jurnal Agribisnis Perikanan Vol. 17 No. 1 (2024): Agrikan: Jurnal Agribisnis Perikanan
Publisher : Fakultas Pertanian, Universitas Muhammadiyah Maluku Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52046/agrikan.v17i1.2058

Abstract

This study examines the development of the purse seine fishing business at Bastiong Fisheries Port in Ternate City regarding technical and cost-benefit aspects. Estimation of the level of business financial feasibility is analyzed using the Net Present Value (NPV) method, the Internal Rate of Return (IRR) method, and the Benefit Cost Ratio (B/C Ratio). The six fleets are KM. Lentera (1), KM. Nurwahidah (2), KM. Pratama Putra (3), KM. Ratu Rosari (4), KM. Salam Mesra (5), and KM. Qausar (6). The NPV, IRR, and B/C Ratio of each fleet are NPV 2,297,326,836 per year, a B/C Ratio 6 .6 per year, and an IRR of 52% per year for (1); the NPV value of 998,260,353 per year, B/C Ratio 3.5 per year, and an IRR of 49% per year for (2), the NPV value of 660,687,454 per year, B/C Ratio 2.6 per year, and IRR 50% per year for (3), the NPV value of 996,129,191 per year, B/C Ratio 3.5 per year, and IRR 35% per year for (4), the NPV value of 2,892,195,498 per year, a B/C ratio of 10.6 per year, and an IRR of 50% per year for (5). Number (6) has an NPV value of 809,122,892 per year, a B/C ratio of 3.5 per year, and an IRR of 56% per year, respectively.
Pemberdayaan Masyarakat Melalui Inovasi Produk Olahan: Pembuatan Tekwan Berbahan Dasar Ikan Tongkol Komo Ridwan, Mutmainnah; Yuliana, Yuliana; Putri, Saptariana; Mukminati, Mukminati; Paembonan, Rustam E.
Jurnal Pengabdian Kepada Masyarakat Undana Vol 19 No 1 (2025): JUNI 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jpkmlppm.v19i1.22143

Abstract

This community service program aims to increase the added value of ikan komo (bullet tuna, Euthynnus affinis), one of the abundant marine resources in Ternate City, through the innovation of a traditional culinary product—tekwan. The activity was carried out in Gambesi Village, where most residents work as fishermen and food-based micro-entrepreneurs. The methods involved nutrition education, economic potential analysis of ikan komo, training on tekwan processing using bullet tuna, and assistance with packaging and digital marketing strategies. The main result shows that the community successfully processed ikan komo into a well-received tekwan product, which has strong potential to be developed as a local food innovation. A new finding reveals that ikan komo has a high protein content and a suitable texture for tekwan production. In conclusion, this program enhanced community capacity in both economic and technical aspects while reinforcing local food identity. Its significance lies in integrating local fishery resources with sustainable and economically viable food product innovation.
Implementation of Practical Accounting Through Daily Journal Recording by Students at Sangkhom Islam Wittaya School, Thailand Mukminati, Mukminati; Mangngalla, Muliani; K, M. Yusuf; HA, Sitti Jami’ah; Darmawan, Wawan
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 9 No. 3 (2025)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v9i3.780

Abstract

This Community Service Program aims to improve students' accounting literacy through the activity “Implementation of Practical Accounting Through Daily Journal Recording” at Sangkhom IslamWittaya School, Thailand. The background of this activity is the low level of students' understanding of accounting, which is considered difficult and abstract, so a simple, fun, and applicable learning method is needed. The learning by doing approach is used so that students can directly practice recording simple transactions based on their daily activities, such as receiving pocket money, buying necessities, or borrowing items. The activity was carried out in stages: pre-activity (needs analysis, material preparation, and coordination with the school), core activity (introduction to accounting concepts and daily journal entry practice), and post-activity (evaluation through pre-tests and post-tests). The results of the activity showed a significant improvement in student understanding, as seen from the increase in the average scores on five assessment indicators, namely understanding of basic accounting concepts, identification of simple transactions, journal entry skills, recording discipline, and summary writing skills. In addition to improving cognitive aspects, this activity also fostered discipline, responsibility, and accuracy in students' daily financial management. With teacher involvement, this program has the potential to be sustainable and can be used as a model for basic accounting learning in other schools. Contribution to Sustainable Development Goals (SDGs):SDG 4: Quality EducationSDG 8: Decent Work and Economic GrowthSDG 11: Sustainable Cities and CommunitiesSDG 12: Responsible Consumption and Production  
ANALYSIS OF ASSET GROWTH, CAPITAL STRUCTURE AND COMPANY PROFITABILITY (CASE STUDY OF PT FAJAR GRAHA PENA MAKASSAR) Mukminati, Mukminati
Jurnal Ekonomi Balance Vol. 14 No. 1 (2018): (June 2018)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v14i1.1853

Abstract

PT. Fajar Graha Pena Makasssar is one of the biggest media company in South Sulawesi which starts from media print business called Fajar Newspapers. Many years ago, the company have fluctuation financial experience. But after the CEO decided to make join cooperation with Kalla Group and Jawa Pos, the company remains bigger. Many companies and Non-govermental organization wants to made join cooperation or put their investation and indeed change the bussines model, related to the asset growth, capital structure, and PT. Fajar Graha Pena profitability. The research  that has been done, by interviewing and collecting Financial report data analytical. The analysis was used by calculating related ratio with the asset growth, capital structure ratio, and profitability ratio.  Research result shows the three of the ratio had fluctuating, the asset growth”s been very good, while the capital structure and the company profitability still needs to be improved.
Co-Authors Ahmad, Khamsiah Edwarsyah Edwarsyah, Edwarsyah HA, Sitti Jami’ah Hapzi Ali K, M. Yusuf Mangngalla, Muliani Najamuddin Najamuddin, Najamuddin Paembonan, Rustam E. Putri, Saptariana Ridwan, Mutmainnah Surahman Surahman Wawan Darmawan Yuliana Yuliana