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All Journal Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JAATB
Septiani, Viona
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Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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PENGARUH KECUKUPAN MODAL, EFISIENSI OPERASIONAL DAN DIVERSIFIKASI PENDAPATAN TERHADAP FINANCIAL SUSTAINABILITY Septiani, Viona; Murwaningsari, Etty
JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI Vol 3 No 1 (2024): Edisi Februari 2024
Publisher : Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jaatb.v3i1.331

Abstract

Purpose –this study aims to gather empirical information on the factors that impact Financial Sustainability. The study emphasizes financial sustainability as the dependent variable, with capital adequacy ratio, operational efficiency, and revenue diversification as the independent variables. This research focuses on analyzing conventional and sharia general banking sub-sector companies that are publicly traded on the Indonesia Stock Exchange between 2020 and 2022 Design/methodology/approach – The sample method employs the purposive sampling strategy. This study employs multiple regression analysis with the SPSS 22 application as a data analysis framework. The research criteria covered a total of 40 commercial banks, comprising both conventional and Islamic banks, based on the processed data. The research data is derived from secondary sources. Findings – Based on results of this study, it was found that the capital adequacy and revenue diversification positively impact financial sustainability, however operational efficiency has a negative impact on financial sustainability. Research limitations/implications – For the conclusions that have been put forward, researchers can provide some suggestions for improving the quality of further research.  The suggestions proposed by the researcher include adding the number of other variables that are expected to affect the financial sustainability, then the company is advised to pay attention to the factors that affect its financial sustainability.
Pelatihan Pemanfaatan Limbah Sabut Kelapa Menjadi Komoditas Kerajinan bagi Sekolah di Kecamatan Gaung Anak Serka Kabupaten Indragiri Hilir Ernidawati, Ernidawati; Hermita, Neni; Hasanuddin, Hasanuddin; Zulkarnain, Zulkarnain; Fakhruddin, Fakhruddin; Satria, Defni; Idris, Idris; Ulfa, Zulia; Listia, Engla; Pasaribu, Alfredo Flarianus; Syahputra, Rizki; Arianti, Gusva; Pebriani, Nur Syifa; Pasaribu, Sari Adinda; Mgh, Tagun; Rizal, Adilla Alya; Panggabean, Tara Sri Melati br; Salsabila, Febry Defma; Septiani, Viona; Mulya, Dara Eka Permata; Putri, Indah Widya; Sabda, Rozianti; Shella, Melda Okta; Sinambela, Tasya; Nurfadila, Anya; Marpaung, Rian Rinaldi; Januriansyah, Yudis
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 9 No. 4 (2024): December
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v9i4.2279

Abstract

Pemanfaatan limbah sabut kelapa sebagai bahan kerajinan di Kecamatan Gaung Anak Serka, Kabupaten Indragiri Hilir, merupakan strategi yang efektif untuk mengurangi dampak negatif terhadap lingkungan dan meningkatkan nilai ekonomi masyarakat. Daerah ini memiliki perkebunan kelapa yang luas, tetapi limbah sabut kelapa belum banyak dimanfaatkan, sehingga sering menumpuk dan mencemari lingkungan. Kegiatan pengabdian ini bertujuan untuk mengolah limbah sabut kelapa menjadi produk kerajinan yang bernilai ekonomi dan edukatif bagi guru dan siswa di sekolah. Kegiatan ini menggunakan metode pendekatan partisipatif dimana pada pendekatan ini terdiri atas beberapa tahap yaitu: tahap identifikasi/assessment, tahap perencanaan/desain program, menyusun desain program, tahap pelaksanaan dan pemantauan, serta tahap evaluasi. Secara keseluruhan respon peserta setelah mengikuti kegiatan ini sangat baik dengan persentase 86,74%. Kegiatan ini dinilai positif dan bermanfaat bagi guru dan siswa karena pemanfaatan limbah sabut kelapa tidak hanya mengurangi limbah tetapi juga meningkatkan kreativitas guru dan siswa dalam menciptakan produk dengan nilai jual yang potensial. Training on Utilization of Coconut Fiber Waste into Craft Commodities for Schools in Gaung Anak Serka District, Indragiri Hilir Regency Abstract Utilization of coconut fiber waste as a craft material in Gaung Anak Serka District, Indragiri Hilir Regency, is an effective strategy to reduce negative impacts on the environment and increase the economic value of the community. This area has extensive coconut plantations, but coconut fiber waste has not been widely utilized, so it often piles up and pollutes the environment. This community service activity aims to process coconut fiber waste into craft products that have economic and educational value for teachers and students at school. This activity uses a participatory approach method where this approach consists of several stages, namely: identification/assessment stage, program planning/design stage, compiling program design, implementation and monitoring stage, and evaluation stage. Overall, the response of participants after participating in this activity was very good with a percentage of 86.74%. This activity is considered positive and beneficial for teachers and students because the utilization of coconut fiber waste not only reduces waste but also increases the creativity of teachers and students in creating products with potential selling value.
Co-Authors Arianti, Gusva Ernidawati, Ernidawati Etty Murwaningsari Fakhruddin Fakhruddin Hasanuddin Hasanuddin Idris Idris Januriansyah, Yudis Listia, Engla Marpaung, Rian Rinaldi Mgh, Tagun Mulya, Dara Eka Permata Neni Hermita Nurfadila, Anya Panggabean, Tara Sri Melati br Pasaribu, Alfredo Flarianus Pasaribu, Sari Adinda Pebriani, Nur Syifa Putri, Indah Widya Rizal, Adilla Alya Sabda, Rozianti Salsabila, Febry Defma Satria, Defni Shella, Melda Okta Sinambela, Tasya Syahputra, Rizki Ulfa, Zulia Zulkarnain Zulkarnain