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Pengaruh Perputaran Kas, dan Perputaran Piutang terhadap Profitabilitas pada Perusahaan manufaktur Nur Zarliani Uli; Endi Rustendi; Dany Luqyana Idris; Eva Yuniarti Utami; Wiwit Agustina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (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.v6i2.7360

This study aims to determine the effect of cash turnover and expense turnover on profitability in manufacturing companies. Secondary data used in this study are financial reports of manufacturing companies listed on the IDX for the period 2020-2023. The independent variables in this study are cash turnover and billing turnover, while the dependent variable is profitability. The analysis method used in this study is panel data regression analysis, determination coefficient test (R2), F test and t test. The results of this study are cash turnover and billing turnover simultaneously have a significant effect on profitability. However, in a partial analysis, it shows that cash turnover partially has a significant effect on profitability. While financial turnover partially does not have a significant effect on profitability.

ANALISIS PENGARUH LITERASI KEUANGAN TERHADAP KINERJA DAN KEBERLANGSUNGAN UMKM DI INDONESIA Primandari, Novegya Ratih; Utami, Eva Yuniarti; Nurhakim, Arif; Uli, Nur Zarliani; Utomo, Bekti
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13959

Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan terhadap kinerja dan keberlangsungan UMKM di Indonesia. Penelitian yang dilakukan menggunakan pendekatan kuantitatif dengan memberikan kuesioner secara online kepada responden. Adapun teknik pengambilan sampel menggunakan purposive sampling dengan memberikan pertimbangan berupa responden UMKM di Indonesia yang sudah menjalankan usaha lebih dari 2 tahun dan memiliki keunikan dengan menawarkan produk yang bervariasi. Metode analisis dalam penelitian ini Teknik pengambilan sampel yang digunakan adalah accidental sampling sebanyak 60 responden dari pemilik UMKM di Indonesia. Berdasarkan hasil penelitian ditemukan bahwa literasi keuangan memiliki pengaruh signifikan terhadap kinerja dan keberlangsungan UMKM di Indonesia. Kata Kunci: Literasi Keuangan, Kinerja UMKM, Keberlangsungan UMKM

Analysis of Financial Administration Management at the Murhum District Office, Baubau City Uli, Nur Zarliani; Agustyawati, Dwi; Indrawati, Indrawati; Febriyanti, Febriyanti
Jurnal Ekonomi Balance Vol. 21 No. 1 (2025): June 2025
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v21i1.16993

This study investigates the financial administration practices at the Murhum District Office, Baubau City, using a qualitative descriptive approach aimed at understanding the implementation of regional financial governance in line with national regulations. The research involved a total of 20 staff members, with purposive sampling of three employees directly involved in financial administration. In addition, financial documents from the years 2020 to 2022 were analyzed to complement the primary data. Data collection methods included direct observation of financial procedures, in-depth interviews with selected financial staff, and document analysis to validate the implementation process. The findings show that the financial administration at the Murhum District Office is carried out in accordance with Minister of Home Affairs Regulation No. 13 of 2006 and its amendment No. 59 of 2007, which outline the principles and procedures of regional financial management. The administrative process covers key components such as financial planning, budgeting, execution, monitoring, and accountability. Notably, the budgeting process reflects a balanced alignment between projected revenues and expenditures, demonstrating efficient financial planning. The study also emphasizes that the financial activities are consistent with the objectives of Law No. 32 of 2004 concerning Regional Government, particularly regarding the transparent and accountable use of the Regional Income and Expenditure Budget (APBK). Overall, the research concludes that the financial administration system in the Murhum District Office is well-organized, legally compliant, and contributes positively to the realization of good governance practices at the local level

RUMAH BIMBINGAN USAHA KECIL DAN MENENGAH DALAM PENGEMBANGAN KREATIVITAS PENGELOLAAN KEUANGAN MELALUI COMIC STRIP CREATOR Agustyawati, Dwi; Hasni, Hasni; Katjinah, Husnah; Rais.R, Muhammad; Zarliani Uli, Nur; Hamsir, Mega
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 06 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i06.1804

This community service program aims to enhance the creativity of Small and Medium Enterprises (SMEs) in financial management through the use of Comic Strip Creator media. The program was conducted in Betoambari District, Baubau City, targeting SME actors who need to improve their skills in recording and managing finances in a creative and engaging way. The method included interactive training, technical mentoring, and hands-on practice in creating comic strips that illustrate business financial situations. The results indicate that participants gained a better understanding of the importance of systematic financial recording and learned to communicate financial concepts visually. This creative approach successfully motivated SMEs actors to adopt more disciplined and communicative financial management practices in their businesses

PENDAMPINGAN DIGITAL MARKETING AIR MINUM DALAM KEMASAN SEBAGAI STRATEGI PERLUASAN PASAR PADA BUMDES DESA WASILOMATA II KABUPATEN BUTON TENGAH Rais, Muhammad; Zarliani Uli, Nur; Adan, L.M. Hasrul; Fadila, Nihla
Jurnal Pengabdian Masyarakat Sabangka Vol 4 No 06 (2025): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v4i06.1815

Wasilomata II Village is one of the administrative villages in Mawasangka Subdistrict, Central Buton Regency, which has abundant natural resources, especially in the cave water source sector. However, this potential has not been optimized by the Village-Owned Enterprise (BUMDes) as a strategic village economic institution. This community service activity aims to assist the Village-Owned Enterprise (BUMDes) of Wasilomata II Village in optimizing the use of digital marketing as a strategy to expand the market for bottled drinking water (AMDK). The method of implementation of this activity uses a participatory approach through several stages, namely: (1) observation and identification of BUMDes problems; (2) digital marketing training for BUMDes administrators; (3) technical assistance in creating official BUMDes accounts and managing promotional content; (4) strategy implementation; and (5) program monitoring and evaluation. All activities are carried out collaboratively with village partners, BUMDes administrators, community leaders, and the village community. The expected outcomes of these activities are an increase in BUMDes administrators' understanding of digital marketing, the creation of official BUMDes accounts on several online platforms, and an increase in the marketing reach of bottled water products. These activities are expected to encourage village economic independence through the sustainable use of digital technology. The purpose of this assistance is to increase the capacity of the management of the Village-Owned Enterprise (BUMDes) of Wasilomata II Village in implementing digital marketing strategies as an effort to expand the market for bottled drinking water (AMDK) products.

Pengaruh Perputaran Kas, dan Perputaran Piutang terhadap Profitabilitas pada Perusahaan manufaktur Nur Zarliani Uli; Endi Rustendi; Dany Luqyana Idris; Eva Yuniarti Utami; Wiwit Agustina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 2 (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.v6i2.7360

This study aims to determine the effect of cash turnover and expense turnover on profitability in manufacturing companies. Secondary data used in this study are financial reports of manufacturing companies listed on the IDX for the period 2020-2023. The independent variables in this study are cash turnover and billing turnover, while the dependent variable is profitability. The analysis method used in this study is panel data regression analysis, determination coefficient test (R2), F test and t test. The results of this study are cash turnover and billing turnover simultaneously have a significant effect on profitability. However, in a partial analysis, it shows that cash turnover partially has a significant effect on profitability. While financial turnover partially does not have a significant effect on profitability.

THE EFFECT OF GREEN INVESTMENT, GOVERNMENT POLICY, AND RESOURCE MANAGEMENT ON THE FINANCIAL PERFORMANCE OF START-UPS IN CENTRAL JAWA Eva Yuniarti Utami; Risca Fitri Ayuni; Audita Nuvriasari; Nur Zarliani Uli; Rohmawan Adi Pratama
Jurnal Manajemen Bisnis dan Terapan Vol. 2 No. 2 (2024): MEISTER July 2024
Publisher : This journal is published by the Vocational School of Universitas Sebelas Maret.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/meister.v2i2.1640

Indonesia, has become a hub for such start-ups, aiming for both financial success and environmental consciousness. Green investments, which fund projects with environmental benefits, play a crucial role. These investments range from adopting energy-efficient technologies to implementing sustainable supply chains, leading to long-term cost savings and improved corporate reputation.Government policy is also vital, as supportive policies in Central Java include monetary rewards, tax breaks, and assistance programs that encourage start-ups to adopt sustainable practices. Effective resource management, which optimizes the use of human, financial, and material resources, is crucial for start-ups facing limited resources and intense competition. Efficient resource management can significantly impact a start-up’s operational efficiency and financial outcomes.This study examines how green investments, government policy, and resource management collectively influence the financial success of start-ups in Central Java. Data was collected from 40 start-ups across various industries using a quantitative approach, and multiple regression analysis was performed. The results show that higher financial performance is primarily due to green investments, supportive government policies, and efficient resource management, with a positive interaction between these factors leading to significant gains. The study provides factual proof that effective resource management, sustainable practices, and compliance with government regulations are essential for successful start-up operations. It highlights the complementary effects of these elements, suggesting that a comprehensive corporate strategy enhances financial results. This study offers insights for start-ups to enhance sustainability and performance and provides recommendations for policymakers to create a supportive entrepreneurial environment.

Export Market Concentration, Earnings Stability, and International Finance Risk: Evidence from Indonesia’s Non Oil Exports Eva Yuniarti Utami; Wahyu Agung Setyo; Nur Zarliani Uli; Sania Nuraziza; Novi Handayani Simbolon
The Es Economics and Entrepreneurship Vol. 4 No. 03 (2026): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v4i03.975

This study examines how export market concentration shapes export earnings stability from an international finance perspective. Using secondary data compiled from ITC Trade Map for Indonesia’s non oil exports during 2022-2025, the paper evaluates export value dynamics, destination market concentration, and the stability of foreign exchange generating export earnings. The analysis combines descriptive trend analysis, market share decomposition, the Herfindahl Hirschman Index (HHI), and the coefficient of variation (CV) of export earnings. The results indicate three main findings. First, Indonesia’s export earnings remained resilient despite global tightening, commodity price normalization, and exchange rate uncertainty. Second, export destinations were still moderately concentrated in a limited set of large markets, especially China, the United States, and India, implying exposure to partner specific demand shocks. Third, moderate diversification across secondary markets helped cushion aggregate earnings volatility, although sectoral dependence on a few commodities linked products remained visible. The study contributes to the international finance literature by showing that trade structure is not only a competitiveness issue but also a financial risk issue because export concentration affects foreign exchange inflows, external liquidity, and macro financial resilience. Policy implications include deeper market diversification, export upgrading, and broader use of trade finance and hedging instruments.

EDUKASI PENGELOLAAN BIAYA PRODUKSI UNTUK MENINGKATKAN NILAI PRODUK LOKAL DESA KANCINAA KABUPATEN BUTON Nur Zarliani Uli; Dwi Agustyawati; Muh. Deswan; Sania Sania
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 01 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i01.2109

This community service activity aims to enhance community understanding of production cost management as an effort to increase the economic value of local products in Kancinaa Village, Buton Regency. The method employed was participatory education through seminars and interactive discussions involving local business actors and community groups. The educational materials focused on introducing production cost components, simple cost calculation techniques, and their relationship with product innovation and downstream processing. The results indicate an improvement in participants’ understanding of production cost management, as reflected in their ability to determine more accurate and rational selling prices. Furthermore, participants were able to identify business opportunities based on local commodities, such as areca nut and coconut, which have the potential to be developed into value-added products. Overall, this activity contributes to strengthening community capacity in managing local enterprises and supports sustainable rural economic development.

Pendampingan Pengolahan Limbah Organik Menjadi Kompos Melalui Pengendalian Biaya Di Desa Kancinaa Kabupaten Buton Nur Zarliani Uli; Dwi Agustyawati; Sania; Muh. Deswan
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 04 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i04.2744

Organic waste is one of the environmental challenges faced by rural communities, including Kancinaa Village, Buton Regency, where large amounts of organic waste are generated from agricultural, plantation, and household activities but remain underutilized due to limited processing skills and inadequate production cost management. This community service program aimed to enhance community capacity in converting organic waste into compost while improving understanding of production cost control. The methods employed included socialization, training, hands-on compost production practices, and continuous mentoring conducted in December 2025. The results indicated significant improvements in community knowledge and skills in compost production, productive utilization of organic waste, and efficient production cost management. The participatory approach proved effective in increasing environmental awareness and promoting sustainable waste management while strengthening the potential for rural economic self-reliance through the utilization of local resources.

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