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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Pengabdian kepada Masyarakat
Selyna Widyadari
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENINGKATAN KEBERLANJUTAN USAHA PADA UMKM PEMANCINGAN BLATER JIMBARAN, KABUPATEN SEMARANG MENGGUNAKAN FIVE CAPITAL Hayu Wikan Kinasih; Anna Sumaryati; Retno Indah Hernawati; Ririh Dian Pratiwi; Selyna Widyadari; Vanessa Berliana Santoso; Yohana Elliza Sitohang
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 11: April 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i11.10009

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) berkontribusi besar terhadap perekonomian Indonesia. Salah satu bentuk UMKM yang berkembang adalah usaha pemancingan di Dusun Blater, Jimbaran, Kabupaten Semarang. Namun, banyak usaha masih dikelola secara tradisional, tanpa pemisahan keuangan, minim teknologi, dan kurang memperhatikan keberlanjutan. Program pengabdian masyarakat ini memberikan pelatihan berbasis Five Capitals (modal alam, manusia, sosial, manufaktur, dan finansial) untuk meningkatkan keberlanjutan usaha. Hasil pelatihan menunjukkan peningkatan kesadaran peserta dalam pencatatan keuangan, diversifikasi pendapatan, serta penerapan praktik ramah lingkungan. Dengan pendekatan ini, UMKM pemancingan diharapkan dapat berkembang lebih profesional dan berkelanjutan, berkontribusi pada ekonomi daerah.
Analisis Risiko Financial Distress Ditinjau dari Likuiditas, Profitabilitas, dan Leverage Perusahaan Subsektor Food and Beverage Selyna Widyadari; Herawati, Ratna; Sumaryati, Anna; Andika, Arditya Dian
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.57936

Abstract

This study examines the effect of liquidity, profitability, and leverage on the financial distress experienced by companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. Financial distress is an indication of an organization’s capacity to maintain financial stability and business sustainability amid economic fluctuations. This research employs a quantitative approach using secondary data obtained  from published financial statements of the companies. The sample consist of 97 companies, selected through purposive sampling, resulting in 160 firm-year observations. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics Version 25. To meet the classical assumption requirements, the liquidity variable and profitability variable were transformed using SQRT and Log 10. Financial distress was measured using the Grover Score (G-Score) model. This study reveal that liquidity and profitability have a significant impact on financial distress, on the other hand leverage does not have a statistically significant effect. Higher liquidity and profitability increase the Grover Score, indicating healthier financial conditions and a lower risk of financial distress. Meanwhile, leverage remains at a manageable level, creating no substantial financial pressure. This study provides empirical evidence of the importance of cash management and profitability in mitigating the risk of financial distress in the food and beverage subsector.
Co-Authors Andika, Arditya Dian Anna Sumaryati Hayu Wikan Kinasih Ratna Herawati Retno Indah Hernawati Ririh Dian Pratiwi Vanessa Berliana Santoso Yohana Elliza Sitohang