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All Journal Al-Kharaj: Journal of Islamic Economic and Business KARYA: Jurnal Pengabdian Kepada Masyarakat
Wulandari, Aprilia Bella
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health

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KNOWLEDGE SHARING PEMANFAATAN APLIKASI BUKU WARUNG PADA UMKM DEP'S COOKIES DI KELURAHAN KUTISARI, KECAMATAN TENGGILIS MEJOYO, KOTA SURABAYA Wulandari, Aprilia Bella; Swasti, Ika Korika
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 3 (2023): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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Abstract

Di era yang modern saat ini, masih banyak UMKM yang masih menggunakan pencatatan keuangan secara manual. Salah satu contohnya UMKM Dep’s Cookies yang memproduksi berbagai jenis makanan. Pentingnya pemahaman penggunaan aplikasi Buku Warung bagi UMKM ini mempermudah dalam melakukan pencatatan keuangan serta merekap penjualan produk yang dijual. Tujuan pengabdian masyarakat kepada UMKM tersebut adalah untuk sosialisai (knowledge sharing) penggunaan aplikasi Buku Warung secara sederhana. Metode yang digunakan adalah pelatihan dan pendampingan, dimulai dari tahap persiapan, tahap pelaksanaan dan tahap akhir. Hasil dari kegiatan ini para pelaku UMKM dapat menggunakan aplikasi Buku Warung, dapat mengoperasikan aplikasi Buku Warung, dan dapat membuat rekapan laporan pencatatan keuangan secara sederhana.
Profitability Analysis with Activity as a Moderating Variable in Food and Beverage Sub-Sector Companies On the Indonesia Stock Exchange Wulandari, Aprilia Bella; Takarini, Nurjanti
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7491

Abstract

The food and beverage industry is a strategic sector that contributes significantly to the Indonesian economy. With rapid economic growth, companies in this sector face the challenge of optimizing financial performance, particularly profitability. This study aims to analyze the impactleverage, liquidity, and activity on profitability for companies in the beverage and food sub-sector listed on the Indonesia Stock Exchange (IDX). The method used was multiple linear regression analysis using the Moderated Regression Analysis (MRA) approach to test the moderating effect of the activity ratio. These findings indicate thatleveragenegatively contributes to profitability, while liquidity contributes positively to profitability. Activities tested through TATO (Total Asset Turnover) cannot strengthen/weaken the relationship between leverage and liquidity variables on profitability. This finding indicates the importance of liquidity management andleveragein increasing company profitability, as well as the need to pay attention to the efficiency of asset use.
Co-Authors Nurjanti Takarini Swasti, Ika Korika