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All Journal Abdimasku : Jurnal Pengabdian Masyarakat International Journal of Global Accounting, Management, Education, and Entrepreneurship (IJGAME2)
Diah Kumalasari, Putu
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Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences

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STRENGTHENING BANK LIQUIDITY: ANTICIPATING POST-COVID-19 RELAXATION CESSATION WITH INSTITUTIONAL OWNERSHIP AND CAPITAL STRUCTURE Nurmalasari, Made Ratih; Prawitasari, Putu Putri; Diah Kumalasari, Putu
International Journal of Global Accounting, Management, Education, and Entrepreneurship Vol. 5 No. 1 (2024): International Journal of Global Accounting, Management, Education, and Entrepre
Publisher : Sekolah tinggi ilmu ekonomi pemuda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48024/ijgame2.v5i1.165

Abstract

This study aims to examine the impact of institutional ownership and capital structure on banking liquidity in Indonesia in the context of the impending cessation of relaxation measures by Bank Indonesia and the Financial Services Authority (OJK) post-COVID-19 pandemic. Using data collected from several banks in Indonesia and analyzed through multiple linear regression methods, this research investigates how institutional ownership and capital structure, measured by the Debt to Equity Ratio (DER), influence bank liquidity as measured by the Current Ratio. Additionally, this study proposes new innovations for optimizing institutional ownership to enhance banking liquidity, including increased financial transparency, the adoption of blockchain technology for asset management, and the development of sustainable financial products. The analysis results show that institutional ownership has a positive and significant impact on bank liquidity, where an increase in institutional ownership contributes to enhanced liquidity. Conversely, capital structure, as measured by DER, has a negative and significant impact on bank liquidity. This indicates that an increase in DER tends to reduce bank liquidity. Based on these findings, innovative recommendations are provided for banks to optimize their institutional ownership and capital structure.
Pelatihan dan Pendampingan Penyusunan Laporan Keuangan Bumdesa Dangin Puri Kangin Denpasar Yuria Mendra, Ni Putu; Ratih Manuari, Ida Ayu; Cahyadi Putra, I Gede; Diah Kumalasari, Putu; Ita Puspita Dewi, Ni Wayan; Ayu Anggreni, Ni Kadek
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 3 (2025): SEPTEMBER 2025
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v8i3.3068

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan akuntabilitas dan efisiensi pengelolaan keuangan di Badan Usaha Milik Desa (BUMDesa) Dangin Puri Kangin, Denpasar. Permasalahan utama yang dihadapi mitra adalah pencatatan keuangan yang masih dilakukan secara manual, sehingga rawan kesalahan dan menyulitkan proses pelaporan. Sebagai solusi, tim pelaksana melakukan pelatihan dan pendampingan penyusunan laporan keuangan berbasis Microsoft Excel kepada para karyawan BUMDesa. Metode pelaksanaan meliputi observasi, perencanaan, pelatihan teknis, dan evaluasi berkelanjutan. Hasil kegiatan menunjukkan bahwa sekitar 80% peserta telah mampu menyusun laporan keuangan dasar seperti neraca, laporan laba rugi, laporan arus kas, dan laporan perubahan modal. Dukungan perangkat desa dan kesiapan fasilitas menjadi faktor pendukung utama keberhasilan program, meskipun keterbatasan pemahaman awal peserta terhadap akuntansi masih menjadi tantangan. Kegiatan ini diharapkan dapat mendorong penerapan sistem pencatatan keuangan yang lebih tertib, transparan, dan berkelanjutan di tingkat desa.
Co-Authors Ayu Anggreni, Ni Kadek I Gede Cahyadi Putra Ita Puspita Dewi, Ni Wayan Made Ratih Nurmalasari Prawitasari, Putu Putri Ratih Manuari, Ida Ayu Yuria Mendra, Ni Putu