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STRATEGI PENINGKATAN DAYA SAING UMKM PUJASERA PAKUALAMAN SHIFT SORE MELALUI INOVASI DAN KOLABORASI: MENUJU KEUNGGULAN KOMPETITIF DI PASAR Listyawati, Reni; Prastyatini, Sri Lestari Yuli; Chaerunisak, Uum Helmina; Safira, Maghfirotus; Aini, Syarivatul; Kharisma, Enggar Dwi
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1268

Abstract

This community service project aims to enhance the competitiveness and operational efficiency of Micro, Small, and Medium Enterprises (MSMEs) in the Pujasera Pakualaman Night Shift Unit, focusing on Lesehan Pakualaman Mbak Nila, Warung Anugerah, and Bakso Pak Riyanto. Through initial surveys and consultations with MSME vendors, several challenges, such as competition with similar products, payment issues, absence in e-commerce channels, and weather impacts, were identified. Implemented solutions include developing innovative menus, applying the Quick Response Code Indonesian Standard (QRIS) payment system, and integrating online ordering services. Training and empowerment processes were conducted to improve vendors' understanding of product innovation, digital payment technology, and e-commerce operational management. Implementing these solutions is expected to bring positive changes that strengthen the competitiveness and operational efficiency of MSMEs in Pujasera Pakualaman and contribute to local economic growth.
PT INDOFOOD SUKSES MAKMUR TBK: ANALISIS TREN SOLVABILITAS DAN AKTIVITAS KEUANGAN SELAMA 2021-2023 Kharisma, Enggar Dwi
Adpertens: Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2025): Februari : Adpertens
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.