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All Journal JAKBS GEMBIRA (Pengabdian Kepada Masyarakat) Kreativasi: Journal of Community Empowerment Economy, Business, Finance, Accounting & Management Journal
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Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT. Royal Prima,Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2021-2024 Aprilia, Fista Lindu; Marshanda; Kania, Sherly Indah; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study uses financial ratio analysis including liquidity, solvency, and profitability ratios to evaluate the financial performance of PT Royal Prima Tbk. from 2021 to 2024. Descriptive quantitative methodology with a comparative analysis approach against industry norms was used. Information was obtained from the company's annual financial statements, which are available on the official website of the Indonesia Stock Exchange. The findings show that the company's liquidity ratio is still erratic and is below the industry standard. The solvency ratio shows a fairly healthy capital structure, but the increase in liabilities in the last year without being followed by net profit growth has the potential to pose a financial risk. On the other hand, profitability ratios such as ROA, ROE, and NPM have decreased, which reflects the non-optimal utilization of assets and equity to generate profits. Overall, the financial performance of PT Royal Prima Tbk during the period is considered not optimal and requires strategic efforts in cost efficiency and increased productivity to achieve business sustainability.
Penyusunan Laporan Keuangan UMKM Bakso Bakar Rahmat Berdasarkan SAK EMKM (Studi Kasus Pada UMKM Pedagang Bakso Bakar Rahmat Di Kota Binjai, Kecamatan Binjai Barat) Aprilia, Fista Lindu; Marshanda; Salsabilla, Echa; Kania, Sherly Indah; Franita, Riska
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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The preparation of the financial statements of UMKM Bakso Bakar Rahmat for the period 2023 was carried out using qualitative methods. Primary data sources come from interview data and are better managed by researchers based on SAK EMKM. Based on the results of the interview, the preparation of financial statements was measured very simply. The preparation of financial statements has not met the SAK EMKM standards. This study aims to assist UMKM Bakso Bakar Rahmat in preparing financial statements based on SAK EMKM. Financial statements based on SAK EMKM are measured by calculating assets, liabilities (obligations), equity, income, and expenses. Based on the results of the research, the net profit obtained was IDR 162,266,748 per year and the net profit in a month was IDR 13,522,229. So it is concluded that UMKM Bakso Bakar Rahmat has a financial performance that is not good enough with obstacles in the preparation of financial reports that are not in accordance with PSAK standards. With that, researchers help prepare financial reports based on SAK EMKM to assess financial performance better in the future.
Efektivitas Sosialisasi Program Bank Sampah dalam Mendorong Partisipasi Masyarakat: Studi Kasus di Kelurahan Dusun Besar Kota Bengkulu Solin, Enjelina; Muhrosi, Muhammad Arif; Saputra, Fitrawan Aldi; Safitri, Awiya Anggriani; Mahesa, Nauvaldi Anugrah; Marshanda; Puspitasari, Dinda; Rosana, Elvira
Kreativasi : Journal of Community Empowerment Vol. 4 No. 1 (2025): Vol.4 No. 1, 2025 :Juni 2025
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v4i1.44391

Abstract

The Waste Bank Program is a community-based waste management initiative aimed at reducing waste volume and increasing environmental awareness among residents. This study aims to examine the effectiveness of the initial socialization of the Waste Bank Program in encouraging community participation in Dusun Besar Village, Bengkulu City. The method used is a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation involving the village authorities, waste bank managers, as well as residents who are both involved and not yet involved in the program. The research findings indicate that socialization efforts carried out through community meetings, social media, and direct counseling were fairly successful in reaching most of the community. However, the level of participation remains moderate due to obstacles such as a lack of technical understanding, limited supporting facilities, and uneven distribution of information. Therefore, the effectiveness of the socialization can be considered moderately successful but needs improvement through more intensive, participatory, and community-based communication strategies. These findings are expected to serve as a reference for local governments and community managers in optimizing the implementation of the Waste Bank Program in the future.
SOSIALISASI PENCEGAHAN NARKOBA DI DESA PACCIRO KECAMATAN AJANGALE KABUPATEN BONE PROVINSI SULAWESI SELATAN Syahrianti Syam; Sulfiani; Witari Cahya Islami; Lisda; Virna Regita; Dela Safitri; Muh. Saiful Siri; Ainun Mutmainnah; Nirma Kamaruddin; Achmad Rudiansyah; Marshanda
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 05 (2023): OKTOBER 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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Abstract

Tujuan kegiatan sosialisasi pencegahan narkoba pada masyarakat Pacciro Kabupaten Bone agar peserta dapat memahami dampak yang ditimbulkan dari penggunaan narkoba, baik dampak secara fisik, mental maupun sosial ekonomi. Kegiatan sosialisasi ini menggunakan metode partisipatif, ceramah dan diskusi. Kegiatan sosialisasi dilaksanakan pada dilaksanakan pada hari Selasa tanggal 29 Agustus 2023 di Kantor Desa Pacciro dengan jumlah peserta yang mengikuti kegiatan sosialisasi terdiri dari 50 orang. Untuk itu, melalui kegiatan sosialisasi pencegahan narkoba ini mampu meningkatkan pemahaman kepada masyarakat Pacciro khususnya kepada generasi muda tentang jenis-jenis narkotika, dampak dari penyalahgunaan narkoba dari aspek fisik, psikis, mental, sosial dan ekonomi. Untuk itu, kegiatan sosialisasi ini dapat membentengi generasi muda sebagai generasi penerus bangsa khususnya masyarakat Pacciro dari bahaya penyalahgunaan narkoba.
Income distribution inequality and its implications for regional economic growth Marshanda; Kinanti
Economy, Business, Finance, Accounting & Management Journal Vol. 1 No. 3 (2025): July: Economy, Business, Finance, Accounting & Management
Publisher : Yayasan Cinta Negara Indonesia

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Abstract

Income distribution inequality remains a critical challenge in achieving sustainable and inclusive economic growth. This study examines the relationship between income inequality and regional economic growth, with a focus on identifying the mechanisms through which unequal distribution of income influences long-term development trajectories. Using panel data from multiple regions over a ten-year period, the research employs the Gini coefficient as a measure of inequality and real GDP growth rates as an indicator of economic performance. Econometric analysis is conducted using fixed-effects and generalized method of moments (GMM) estimations to address potential endogeneity issues. The findings reveal a non-linear relationship, where moderate inequality may initially stimulate investment and growth by concentrating capital among high-saving households, but excessive inequality tends to hinder growth through reduced aggregate demand, limited human capital development, and social instability. The study also finds that regions with better access to education, healthcare, and infrastructure exhibit greater resilience to the negative effects of inequality. Policy implications suggest that promoting equitable access to economic opportunities particularly through targeted fiscal policies, progressive taxation, and investment in social infrastructure can mitigate inequality without discouraging productivity and innovation. This research contributes to the ongoing discourse on inclusive growth strategies and underscores the need for region-specific approaches in addressing income disparities to foster balanced and sustainable economic development
Co-Authors Achmad Rudiansyah Ainun Mutmainnah Aprilia, Fista Lindu Dela Safitri Fitri Yani Panggabean Franita, Riska Kania, Sherly Indah Kinanti Lisda Mahesa, Nauvaldi Anugrah Muh. Saiful Siri Muhrosi, Muhammad Arif Nirma Kamaruddin PUSPITASARI, DINDA Rosana, Elvira Safitri, Awiya Anggriani Salsabilla, Echa Saputra, Fitrawan Aldi Solin, Enjelina Sulfiani Syahrianti Syam Virna Regita Witari Cahya Islami