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All Journal Majalah Ilmiah Pelita Ilmu Kreator Journal of Culture Accounting and Auditing YOS SOEDARSO ECONOMICS JOURNAL Journal of International Accounting, Taxation and Information Systems Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi
Irea Arrahima
STIE PGRI Dewantara Jombang, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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Analisis Kinerja Keuangan Pada PT. Mandiri Utama Finance Jombang Irea Arrahima
Yos Soedarso Economic Journal (YEJ) Vol. 6 No. 2 (2024): Agustus 2024
Publisher : Fakultas Ekonomi Universitas Yos Soedarso

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The number of cooperatives in Indonesia is one of the largest in the world, but its contribution is still lacking for the community. The financial performance of cooperatives is one of the things that needs to be highlighted, because by knowing the financial performance of a cooperative, it can be seen how good performance is for the progress of the cooperative which will also have an impact on society. This research was conducted to determine the financial performance of the PT. Mandiri Utama Finance Jombang for the period 2019-2023. Tools used in analyzing this financial performance using ratio analysis, namely analysis of liquidity ratios, analysis of solvency ratios, and analysis of profitability ratios. The data used are the financial statements of the PT. Mandiri Utama Finance Jombang for the period 2021-2022. To determine the level of liquidity using the calculation of Current Ratio and Cash Ratio. To determine the level of solvency using the calculation of the Debt To Total Assets Ratio and Debt To Equity Ratio. To determine the level of profitability using the calculation of Return On Investment and Return On Equity. The object of this research is the PT. Mandiri Utama Finance Jombang. The analytical method used is a descriptive method with a qualitative approach. The results of this study indicate that the Current Ratio is in a healthy condition, meaning that the current assets of the cooperative can guarantee its short-term liabilities (liquid), the Cash Ratio is in an unhealthy state, which means that cash and cooperative banks cannot guarantee their short-term liabilities (ilikuid), Debt To The Total Assets Ratio is in an unhealthy state, meaning that the total assets of the cooperative have not been able to guarantee the total debt of the cooperative (insolvable), the Debt To Equity Ratio is in an unhealthy state, meaning that the total capital of the cooperative has not been able to guarantee the total debt of the cooperative (insolvable), Return on Investment Being in an unhealthy condition means that the cooperative has not been able to use assets productively to produce maximum residual results, and Return On Equity is in a healthy condition, which means that the capital owned by the cooperative can produce maximum residual results of operations.
Crowdfunding Strategies for 3D Printing Arrahima, Irea
Kreator Vol. 11 No. 1 (2024): Kreator
Publisher : P3M Politeknik Negeri Media Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46961/kreator.v11i1.1246

Abstract

Crowdfunding is an innovative way for startups to raise the funds they need to launch or grow their businesses. And by turning to the crowd for funding, startups can reap a variety of additional benefits beyond the acquisition of funds. The novelty of this research is that it focuses on a 3D Printing project on crowdfunding platform, considering the past data of backers dan funding value which expected to be used for startup business, especially 3D printing projects as a strategy to increase funding investment on crowdfunding platform. This research was conducted to analyze the crowdfunding strategies can be used by the project owner and to stimulate investment backers as a strategy to increase crowdfunding investment.
Peran PKK dalam Perspektif Ekonomi dan Kesehatan untuk Pencegahan Stunting Ermayanti, Dwi; Hendrawan, Suluh; Arrahima, Irea; Azmi, Talitha Zaidaha; Adabi, Balqi Chesta
Majalah Ilmiah "PELITA ILMU" Vol 7 No 1 (2024): PELITA ILMU (JUNI 2024)
Publisher : STIA Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/mipi.v7i1.402

Abstract

Stunting merupakan masalah kesehatan masyarakat yang menjadi perhatian serius yang dihadapi di Desa Tondowulan, Kecamatan Plandaan, Kabupaten Jombang dan ini masih menjadi masalah serius yang belum bisa dicegah dan diatasi secara sepenuhnya oleh perangkat di desa. Dalam rangka pengabdian kepada masyarakat ini kami berharap dapat memberikan informasi bagi masyarakat yang berupa penyuluhan mengenai perkembangan stunting dalam prespektif ekonomi dan kesehatan di desa tersebut. Stunting juga merupakan masalah serius yang dimana akan berdampak pendidikan anak, contoh kasusnya seperti anak akan kesulitan dan gagal fokus dalam belajar di sekolah dan juga penurunan produktivitas mereka saat dewasa. Penyuluhan ini bertujuan untuk mendorong perubahan perilaku, meningkatkan kesehatan dan kesejahteraan masyarakat, serta meningkatkan partisipasi masyarakat dalam upaya pencegahan stunting. Dalam pencegahan stunting juga memerlukan tindakan secara menyeluruh baik dari pemerintahan dan juga lingkungan keluarga. Dari pemerintah juga diharapkan memberi dukungan dengan menyediakan asupan untuk perbaikan gizi bagi anak yang menderita stunting. Diharapkan, sosialisasi ini dapat memberikan kontribusi positif dalam mengatasi masalah stunting dan meningkatkan kesejahteraan masyarakat Desa Tondowulan. Peran aparatur desa, bidan desa serta ibu-ibu PKK sangat penting untuk mendukung Indonesia menjadi suatu negara yang bebas stunting menuju Indonesia maju.
Literatur Review: Pengaruh Rasio Keuangan Dalam Peluang Pengambilan Keputusan Tax Avoidance Arrahima, Irea
Journal of Culture Accounting and Auditing Vol 3 No 2 (2024)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jcaa.v3i2.9031

Abstract

Tax Avoidance is one of the legal efforts in minimising the tax burden by using loopholes in tax regulations. Financial ratios that can generally affect Tax Avoidance decision making are profitability, leverage and liquidity. This study aims to collect and analyse articles related to the influence of financial ratios in Tax Avoidance. The design used is literature review, articles are collected using a search engine with a focus on national literature published in the 2021-2023 period. Based on the articles collected, the results show that profitability affects the opportunity to make decisions for Tax Avoidance. The increasing profit earned by the entity does not necessarily make the entity will receive an increase in tax burden. In contrast to profitability, leverage and liquidity, which state the entity's ability to meet long-term and short-term obligations, do not always affect the opportunity to make Tax Avoidance decisions.
The Influence of Compensation on Employee Performance Mediated by Job Satisfaction Among Sales Department Employees at PT SBC Ngoro Jombang Arrahima, Irea
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.68

Abstract

This study aims to understand and explain the influence of compensation on employee performance through job satisfaction among sales department employees at PT SBC Ngoro Jombang. The research method used is path analysis with t-tests and Sobel tests to examine the direct and indirect relationships between compensation, job satisfaction, and employee performance at PT SBC Ngoro Jombang. The population of the study consists of all sales department employees at PT SBC Ngoro Jombang, with a sample of 65 people selected using census technique. The data source is primary data obtained from the distribution of questionnaires. Based on the analysis results, it can be concluded that: First, compensation has an effect on the performance of sales department employees at PT SBC Ngoro Jombang. Second, compensation affects job satisfaction of sales department employees at PT SBC Ngoro Jombang. Third, job satisfaction influences the performance of sales department employees at PT SBC Ngoro Jombang. Fourth, compensation affects employee performance through job satisfaction among sales department employees at PT SBC Ngoro Jombang.
The Influence of Compensation on Employee Performance Mediated by Job Satisfaction Among Sales Department Employees at PT SBC Ngoro Jombang Irea Arrahima
Journal of International Accounting, Taxation and Information Systems Vol. 1 No. 3 (2024): August
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v1i3.68

Abstract

This study aims to understand and explain the influence of compensation on employee performance through job satisfaction among sales department employees at PT SBC Ngoro Jombang. The research method used is path analysis with t-tests and Sobel tests to examine the direct and indirect relationships between compensation, job satisfaction, and employee performance at PT SBC Ngoro Jombang. The population of the study consists of all sales department employees at PT SBC Ngoro Jombang, with a sample of 65 people selected using census technique. The data source is primary data obtained from the distribution of questionnaires. Based on the analysis results, it can be concluded that: First, compensation has an effect on the performance of sales department employees at PT SBC Ngoro Jombang. Second, compensation affects job satisfaction of sales department employees at PT SBC Ngoro Jombang. Third, job satisfaction influences the performance of sales department employees at PT SBC Ngoro Jombang. Fourth, compensation affects employee performance through job satisfaction among sales department employees at PT SBC Ngoro Jombang.
Pemberdayaan Bumdes Maju Makmur Melalui Pendampingan Administratif Untuk Mewujudkan Good Governance Di Desa Mojokrapak Sucipto, Beni; Susilo, Dwi Ermayanti; Nurianah, Nurianah; Arrahima, Irea
AKSIME : Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Vol 3 No 1 (2026): Maret
Publisher : Fakultas Ekonomi Universitas Islam Kadiri (UNISKA) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/aksime.v3i1.8735

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelolaan Badan Usaha Milik Desa (BUMDes Maju Makmur) melalui pendampingan administratif guna mewujudkan prinsip good governance di Desa Mojokrapak. Permasalahan utama yang dihadapi BUMDes Maju Makmur meliputi rendahnya pemahaman pengelola terhadap administrasi kelembagaan, pencatatan keuangan yang belum tertib, serta belum optimalnya transparansi dan akuntabilitas dalam pengelolaan usaha desa. Metode pelaksanaan kegiatan meliputi tahap identifikasi kebutuhan, sosialisasi, pelatihan, serta pendampingan intensif dalam penyusunan dokumen administrasi seperti laporan keuangan, buku kas, dan arsip kelembagaan. Selain itu, dilakukan evaluasi secara berkala untuk mengukur tingkat pemahaman dan implementasi hasil pendampingan. Hasil kegiatan menunjukkan adanya peningkatan kemampuan pengelola BUMDes Maju Makmur dalam menyusun administrasi yang sistematis dan sesuai dengan prinsip tata kelola yang baik. Hal ini ditandai dengan tersusunnya dokumen administrasi yang lebih rapi, transparan, dan mudah diakses oleh pihak terkait. Dengan demikian, pendampingan administratif ini berkontribusi dalam memperkuat tata kelola BUMDes Maju Makmur yang profesional dan berkelanjutan. Kegiatan ini diharapkan dapat menjadi model pemberdayaan yang dapat direplikasi pada desa lain dengan permasalahan serupa.
Micro-Resilience Fund: Model Tata Kelola Permodalan Berbasis Pkk Untuk Mitigasi Bencana Hidrometeorologi Banjir Dan Angin Kencang Di Desa Mojokrapak - Jombang Arrahima, Irea; Sucipto, Beni; Nurianah, Nurianah
AKSIME : Jurnal Pengabdian Masyarakat Bidang Akuntansi, Manajemen & Ekonomi Vol 3 No 1 (2026): Maret
Publisher : Fakultas Ekonomi Universitas Islam Kadiri (UNISKA) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/aksime.v3i1.8736

Abstract

Peningkatan intensitas hujan deras dan angin kencang sebagai bagian dari bencana hidrometeorologi telah meningkatkan kerentanan ekonomi masyarakat di tingkat komunitas. Di Desa Mojokrapak, kejadian banjir dan angin kencang menyebabkan kerusakan fasilitas umum berupa atap mushola, yang penanganannya masih bersifat reaktif melalui gotong royong warga dan dana desa yang dikumpulkan setelah kejadian. Kondisi ini menunjukkan belum adanya sistem kesiapsiagaan finansial yang terstruktur di tingkat komunitas. Kegiatan pengabdian ini bertujuan untuk mengembangkan dan mengimplementasikan Micro-Resilience Fund (MRF) sebagai model tata kelola permodalan berbasis PKK dalam mitigasi bencana hidrometeorologi. Pendekatan yang digunakan adalah kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan penyuluhan lisan kepada anggota PKK. Hasil kegiatan menunjukkan meningkatnya pemahaman anggota PKK terhadap urgensi dana mitigasi, serta kesiapan dalam mengelola dana gotong royong berbasis komunitas. Model MRF menjadi solusi preventif yang mendorong kesiapsiagaan finansial sebelum terjadinya bencana.
Co-Authors Adabi, Balqi Chesta Azmi, Talitha Zaidaha Dwi Ermayanti, Dwi Hendrawan, Suluh Nurianah, Nurianah Sucipto, Beni Susilo, Dwi Ermayanti