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All Journal BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Siti Ruhana Dara
Universitas Kalbis
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences

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Analisis Kinerja Perusahaan Sebelum dan Sesudah Akuisisi Pada Perusahaan Sektor Non Keuangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020 Vincent Louis Gunawan; Siti Ruhana Dara
KALBISIANA Jurnal Sains, Bisnis dan Teknologi Vol. 12 No. 1 (2026): Kalbisiana
Publisher : UNIVERSITAS KALBIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53008/v2hdxg84

Abstract

This research was conducted to find out whether there is an effect of acquisitions on the financial performance of non-financial sector companies listed on the Indonesia Stock Exchange. To measure financial performance in this study, researchers used financial ratios: current ratio (CR), quick ratio (QR), net profit margin (NPM), return on assets (ROA), return on equity (ROE), total asset turnover (TATO), and debt to equity (DER). This study applied quantitative methods and sampling techniques using purposive sampling techniques with criteria determined by the author. The samples processed were 30 companies in the non-financial sector that carried out acquisition activities in 2017-2020. Financial ratios are processed with a period of two years before to two years after the acquisition. Hypothesis testing, this study uses the Wilcoxon Signed Rank Tests. Based on the results of hypothesis testing, it shows that the financial ratios of liquidity, profitability, activity, and solvency do not experience a significant difference after carrying out acquisition activities.
Dari Limbah Menjadi Berkah: Edukasi Kreatif melalui Mozaik Kulit Telur untuk Pemberdayaan Masyarakat Donant Alananto Iskandar; Ignatius Ario Sumbogo; Anjar Dwi Astono; Siti Ruhana Dara; Vina Meliana; Maulana Malik Muhammad; Triyono Arief Wahyudi
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 8 No. 1 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i1.1763

Abstract

The utilization of eggshell waste offers a sustainable solution to reducing the environmental impact of organic waste while providing economic value to local communities. This program aims to develop educational strategies and community empowerment through practical training on processing eggshell waste into value-added products. Implemented using a participatory approach, the activity actively engaged community members in both learning and hands-on practice. The training focused on transforming eggshells into organic fertilizer, handicrafts, and animal feed additives. The event was conducted on October 2, 2025, in Pancoran, South Jakarta, in collaboration with the Family Welfare Movement (PKK) RW 3 as the primary community partner. PKK’s strategic role in fostering community welfare and facilitating information dissemination made them an ideal collaborator for this initiative. The success of the program is reflected in increased community knowledge and skills, strong participant engagement, the emergence of recycling-based entrepreneurial ideas, and strengthened partnerships between the implementation team, PKK RW 3 Pancoran, and the local community.
Edukasi Manajemen Keuangan Pribadi untuk Meningkatkan Literasi Finansial Siswa SMK Handayani Manggar, Belitung Timur Siti Ruhana Dara; Vina Meliana
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol. 8 No. 2 (2026)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v8i2.1778

Abstract

According to the Financial Services Authority (OJK), financial literacy constitutes the knowledge, skills, and confidence that influence attitudes and behaviors in decision-making and financial management to achieve financial well-being. This understanding is crucial from an early age, particularly for Generation Z, who are growing up in a digital era and facing increasingly complex financial dynamics. This Community Service (PKM) activity, conducted by lecturers from Kalbis University at SMK Handayani Manggar, East Belitung, aims to enhance students' financial literacy through direct education on personal financial management. The activity was held on December 12, 2024, using a participatory approach that covered personal financial management, the distinction between needs and wants, savings and investment, and financial management strategies tailored for Generation Z. The indicators of success for this activity were evident from the high level of enthusiasm and active participation of 85 students in discussion sessions, improved understanding shown by the students' ability to identify spending priorities, and a strong desire to implement independent personal financial recording post-activity.
Co-Authors Anjar Dwi Astono Donant Alananto Iskandar Ignatius Ario Sumbogo Maulana Malik Muhammad Triyono Arief Wahyudi Vina Meliana Vincent Louis Gunawan