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All Journal To Maega: Jurnal Pengabdian Masyarakat Jurnal Literasi Akuntansi Adpertens ; Jurnal Ekonomi dan Manjemen
Enggar Dwi Kharisma
Universitas Sarjanawiyata Tamansiswa
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences Other

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Pelatihan Pembuatan Model Business Canvas (BMC) dan Pemanfaatan Sosial Media Sebagai Media Pemasaran pada Karangtaruna di Rogobangsan, Bimomartani, Sleman Umi Wahidah; Sri Ayem; Suddin Lada; Yhoga Heru Pratama; Supatman Supatman; Enggar Dwi Kharisma
To Maega : Jurnal Pengabdian Masyarakat Vol 7, No 3 (2024): Oktober 2024
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/tomaega.v7i3.2809

Abstract

Memulai suatu usaha tentu membutuhkan perencanaan yang matang dari berbagai aspek agar dapat meminimalisir terjadinya kegagalan. Perkembangan teknologi saat ini menjadi satu perubahan dalam dunia bisnis, salah satunya dari sisi pemasaran. Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk menambah  pengetahuan dan memberikan pelatihan keterampilan dalam penyusunan business model canvas (BMC) dan penggunaan teknologi untuk pemasaran pada Karangtaruna Dusun Rogobangsan. Materi pertama diawali dengan materi kewirausahaan dan business model canvas kemudian dilaksanakan praktek penyusunanan business model canva, dan diakhiri dengan diskusi. Materi kedua diawali dengan pengenalan tools yang saat ini bisa dimanfaatkan sebagai media promosi antara lain Instagram, Facebook, Tiktok, WhatsApp, serta Google, kemudian dilanjutkan dengan pelatihan pembuatan akun Google. Pelaksanaan kegiatan PKM ini perlu dilaksanakan secara berkelanjutan. Hasil kegiatan pengabdian adalah peningkatan kemampuan peserta dalam memahami konsep pemasaran, peningkatan kemampuan memahami dan menyusun Model Business Canvas, serta peserta mampu memahami dan memanfaatkan media sosial dalam pemasaran seperti google map.
Dampak Fintech Terhadap Kinerja Keuangan UMKM Di Mediasi Oleh Digitalisasi dan Di Moderasi Oleh Praktik Keberlanjutan Suyanto Suyanto; Enggar Dwi Kharisma; Teguh Erawati
Jurnal Literasi Akuntansi Vol 6 No 3 (2026): September 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i3.397

Abstract

Purpose: This study investigates the impact of financial technology (fintech) adoption on the financial performance of Micro, Small, and Medium Enterprises in Yogyakarta, Indonesia. Specifically, it examines the mediating role of business digitalization and the moderating influence of sustainability practices on this relationship. Method: Employing a quantitative research design, primary data were gathered via structured questionnaires from 155 MSME owners and managers in Yogyakarta who utilize fintech in their business operations. The data were analyzed using Partial Least Squares Structural Equation Modeling via SmartPLS, encompassing measurement model assessment, structural model evaluation, and hypothesis testing. Finding: The results demonstrate that fintech adoption exerts a positive and statistically significant influence on both business digitalization and MSME financial performance. Furthermore, business digitalization is positively and significantly associated with improved financial performance, serving as a partial mediator in the relationship between fintech utilization and financial performance. Additionally, sustainability practices significantly moderate this relationship, specifically attenuating the positive effect of business digitalization on MSME financial performance. Novelty: The novelty of this research lies in the integration of business digitalization as a mediator and sustainability as a moderator within a comprehensive model, providing nuanced insights into the dynamics of fintech adoption and financial performance within the MSME sector in Yogyakarta.
PT INDOFOOD SUKSES MAKMUR TBK: ANALISIS TREN SOLVABILITAS DAN AKTIVITAS KEUANGAN SELAMA 2021-2023 Enggar Dwi Kharisma
Adpertens: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025)
Publisher : Yayasan Baitul Hikmah al-Zain

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63424/adpertens.v2i1.176

Abstract

This study aims to analyze the solvency trends and financial activities of PT Indofood Sukses Makmur Tbk during the 2021-2023 period. The financial ratios used in this study include Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Fixed Assets Turnover (FAT), and Total Assets Turnover (TAT). A quantitative descriptive approach is applied to evaluate audited financial statement data. The results of the analysis show that the company's DAR has decreased from year to year, from 51% in 2021 to 46% in 2023, reflecting a reduction in the company's dependence on debt for asset funding. Similarly, DER decreased from 106% in 2021 to 85% in 2023, indicating an increase in the proportion of equity-based funding. In terms of activity, FAT shows an increase in efficiency in the use of fixed assets, with the ratio rising from 2.12 times in 2021 to 2.36 times in 2023. However, TAT fluctuated, with an increase in 2022 but a slight decrease again in 2023. This fluctuation indicates that there is room for improvement in the utilization of total assets to generate sales. This finding suggests that while the company has demonstrated good solvency management, improving the efficiency of total asset activity remains a challenge. With solvency ratios close to industry standards and activities still below benchmark, this study provides important insights for the company in improving its financial management to support sustainable growth.
Co-Authors Sri Ayem Suddin Lada Supatman Supatman Suyanto . Teguh Erawati Umi Wahidah Yhoga Heru Pratama