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All Journal Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Cakrawala: Jurnal Pengabdian Masyarakat Global International Journal of Integrative Sciences Hatta: Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal International Journal of Economics and Management Research
Puspita Rama Nopiana
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Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Profitabilitas, Debt To Equity dan Sales Growth Terhadap Financial Distress yang Terdaftar di Bursa Efek Indonesia  Fransisco Friadi Pasaribu; Puspita Rama Nopiana
HATTA : Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi Vol 2 No 2 (2024): Oktober
Publisher : STKIP MAJENANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/hatta.v2i2.33

Abstract

The purpose of this research was to identify the influence of profitability, debt to equity and sales growth on financial distress in companies listed on the Indonesia Stock Exchange (BEI). The dependent variable tested is financial distress which is calculated using the Altman Z-score. Companies listed on the Indonesia Stock Exchange (BEI) face a number of economic and financial challenges that require careful risk management strategies. One of the main challenges that can threaten business continuity is the risk of financial difficulties. The research applies a purposive sampling method. The research sample consisted of 70 data or the equivalent of 14 companies listed on the IDX in the mining sector for the 2018-2022 period. The data analysis method used is multiple linear regression analysis with SPSS 20 application tools. The results of statistical test research show that profitability has a significant effect on financial distress because the significance value is <0.05, while debt to equity and sales growth have a positive and no effect. significant for financial distress because the significance value is >0.05. The results of the F statistical test show that profitability, debt to equity and sales growth have a significant and equal effect on financial distress because the significance value shows <0.05.
Peluang Bisnis di Era Teknologi dengan Memanfaatkan E-commerce Sebagai Wadah Usaha Bagi PKBM Sahabat Cendikia Puspita Rama Nopiana; Yuliadi Yuliadi; Putu Rani Susanthi; Asih Purwana Sari; Suratman Suratman
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 3 No. 1 (2024): Sejahtera : Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v3i1.1937

Abstract

This activity is motivated by people's low motivation to open a business due to their low knowledge about the business world, especially in the current era of digitalization. The PKM method used is the lecture method for delivering discussion studies and the discussion method for solving problems and finding solutions that participants are facing. This PKM activity was carried out in Batam City, especially at PKBM Friends of Cendikia. Results of PKM activities. The results of this activity illustrate that participants must learn to rise from old strategies to strategies for utilizing the world of technology in product marketing by using social media and existing e-commerce systems such as Shopee, Lazada, Tokopedia, Bukalapak, Ralali, JD.ID, Blibli , Upwork, Freelancer, etc)
Pelatihan Pengendalian Bahan Baku dalam Perencanaan Keuntungan Pada Bisnis Kuliner di Kota Batam Puspita Rama Nopiana; Merline Julianti; Putu Rani Susanthi; Yelva Marsella; Ardina laia; Sallahudin Sallahudin
Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Vol. 3 No. 3 (2024): Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/sejahtera.v3i3.2390

Abstract

This PKM activity started with complaints from business actors about the remaining raw materials every time they opened a business. This results in losses that cannot cover the fixed costs that must always be incurred. Lecture, exercise and discussion methods are used to explain this training activity. The results of the training provide positive studies so that participants can increase their knowledge and insight into raw material control, participants can independently calculate Economic Order Quantity (EOQ) raw materials, participants can plan future profits for the business they run, participants can increase sales volume by various sales strategies in achieving sales targets. Finally, I hope this article can be developed in the next PKM training.
Implementasi Pencatatan Persediaan Barang Dagang Berdasarkan SAK pada Bisnis Minimarket di Kota Batam Puspita Rama Nopiana; Dede Kritian Putra Halawa; Yetina Halawa; Ernita Zega
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 1 (2025): Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v4i1.3869

Abstract

Starting from the problem of MSMEs, especially the minimarket business, Mrs. Helty explained that she did not know about information on incoming and outgoing goods, did not have employee knowledge, could not determine sales turnover targets and could not control expired goods. So the purpose of this PKM is to petrify businesses so that the problems faced can be solved. The method of implementing this activity is lectures, exercises and discussions as well as guidance to employees specifically in calculating the cost of goods sold. The results of PKM conducted tutoring on inventory recording with periodic methods in the assessment of FIFO (First In First Out) and LIFO (Last In First Out) inventory with certain coding. This PKM can also assist owners in managing their business starting from planning, organizing, controlling and evaluating businesses to be better in the future. It is recommended to owners to be able to implement the results of the training so that business goals are achieved. Furthermore, it can also develop and control businesses with computerized systems, especially for the merchandise inventory system.
Peningkatan Kapasitas Pelaku Usaha Keripik Singkong Mentah di Kabupaten Solok melalui Pelatihan Manajemen Usaha dan Penguatan Nilai Spiritual Yohan Fitriadi; Wellia Novita; Puspita Rama Nopiana
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 2 No. 3 (2025): Juli : Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v2i3.2033

Abstract

This community service program aims to improve the capacity of 25 raw cassava chip MSMEs in Solok Regency through holistic training that integrates managerial, collaborative, and spiritual aspects. The activities are designed with the real needs of business actors in mind, both in terms of technical business management skills and strengthening business ethics values. The training is conducted in a classical manner through the delivery of entrepreneurship and financial management materials covering basic business management concepts, simple marketing strategies, and cash flow management. In addition, participants participate in group simulations and ice-breaking games to foster a spirit of collaboration and build trust among business actors. Assistance in financial recording practices is carried out using the financial records application v1.1, which is designed to facilitate recording daily transactions, tracking production costs, and simple profit and loss analysis. A special contemplation session is also held to foster awareness of ethics and spirituality in entrepreneurship, including the importance of honesty, social responsibility, and sincere intentions in running a business. The program is evaluated through a 20-question digital quiz taken by all participants. The evaluation results show a significant increase in the understanding of basic management concepts, cash flow recording skills, and a responsible attitude in managing the business. These findings confirm that a values-based training approach combined with hands-on practice can effectively strengthen the foundations of MSME sustainability, both in terms of operational performance and moral resilience. Given the positive results, this program is recommended for replication in other regions with similar business characteristics. Continued support from local governments, educational institutions, and business partners is essential to expand the program's impact, ensure business sustainability, and foster competitive and integrated community-based economic growth.
The Effect of Financial Distress, Audit Delay, and Audit Quality on Auditor Switching in Energy Sector Companies in Indonesia Fatimah Az Zahra; Puspita Rama Nopiana; Asih Purwama Sari
International Journal of Economics and Management Research Vol. 4 No. 2 (2025): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v4i2.374

Abstract

This research is motivated by the Endron scandal that has occurred, which is an energy company based in Houston, Texas, United States. The Endron scandal modified and displayed incorrect financial data which resulted in KAP having to participate in accounting for the company's financial statements. This problem has an impact on Indonesia so that there is a regulation on the replacement of auditors or KAP in auditing the company's financial statements. The purpose of this study is to determine the influence of financial distress, audit delay, and audit quality on auditor switching. This study uses a quantitative method with an associative approach and the characteristics of the problem including comparative causal research. The research population of energy sector companies listed on the IDX for the 2018-2022 period is 75 companies. The sample used was 8 companies, so that the audited financial statement data was used as many as 40 data. However, there are outliers to produce better data, so the sample is processed as many as 38 data. The results stated that financial distress had no effect on switching auditors, audit delay variables had an effect on switching auditors and audit quality had no effect on switching auditors. Meanwhile, tests conducted simultaneously showed that all variables of financial distress, audit delay, and audit quality had a significant effect on auditor switching. Finally, the author suggests that all interested parties can see information through the official website provided, so it is important to publish
Analysis of Auction Efficiency and Effectiveness PNBP at Batam Gusma Maulana; Puspita Rama Nopiana; Yohan Fitriadi
International Journal of Integrative Sciences Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v2i12.7510

Abstract

All parties related to the running of the auction, both the buyer and the seller, know that the auction is beneficial to the Indonesian economy. The method used is descriptive analysis. The partial test results explain that the auction efficiency variable has a positive and significant effect on PNBP. This means that the implementation of the auction at the Batam KPKNL has a small burden of carrying out the auction compared to the results obtained in the form of non-tax state revenue. Furthermore, it also explains that the auction effectiveness variable affects PNBP. This means that the Batam KPKNL always achieves satisfactory targets every year, and it needs to be a concern of management so that it can always achieve the target. The simultaneous test results explain that the variable efficiency and auction effectiveness simultaneously affect PNBP. This means that the implementation of the auction at the Batam KPKNL has a small burden of carrying out the auction compared to the results obtained in the form of non-tax state revenue. And the Batam KPKNL always achieves satisfactory targets every year
Co-Authors Ardina laia Asih Purwama Sari Asih Purwana Sari Dede Kritian Putra Halawa Ernita Zega Fatimah Az Zahra Fransisco Friadi Pasaribu Gusma Maulana Merline Julianti Novita, Wellia Putu Rani Susanthi Sallahudin Sallahudin Suratman Suratman Yelva Marsella Yetina Halawa Yohan Fitriadi Yuliadi Yuliadi