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All Journal Media Akuntansi Perpajakan Multidisiplin Pengabdian Kepada Masyarakat (M-PKM)
Kusumawardani, Nistri
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Economics, Econometrics & Finance Education Engineering Health Professions Nursing Social Sciences

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PENYULUHAN DAN PELATIHAN PENCATATAN LAPORAN UTANG JANGKA PENDEK UNTUK MENINGKATKAN PERTUMBUHAN UMKM Dewi, Ririn Sari; Arifin, Muhamad; Kusumawardani, Nistri
Multidisiplin Pengabdian Kepada Masyarakat Vol. 4 No. 01 (2025): Multidisiplin Pengabdian Kepada Masyarakat, Maret-Juni 2025
Publisher : Sean Institute

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Abstract

Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam mencatat dan mengelola utang jangka pendek secara sistematis. Banyak UMKM menghadapi kendala dalam pengelolaan utang karena keterbatasan literasi akuntansi dan minimnya pendekatan edukatif yang aplikatif. Kegiatan ini dilaksanakan melalui metode workshop yang mencakup ceramah interaktif, pelatihan teknis, dan diskusi kasus, dengan melibatkan pelaku UMKM di Rumah Produksi Pusat Oleh-Oleh Pantai Gope, Kota Serang. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap pencatatan utang, perencanaan pembayaran, dan manajemen arus kas. Peserta mulai memahami pentingnya menjaga likuiditas dan membangun hubungan profesional dengan pihak eksternal. Namun, masih terdapat tantangan seperti perbedaan latar belakang pendidikan dan kebiasaan pencatatan informal. Kegiatan ini merekomendasikan pelatihan lanjutan dan pendampingan berkelanjutan untuk memastikan penerapan pencatatan utang yang konsisten dan berdampak positif terhadap pertumbuhan usaha UMKM.
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Sektor Healthcare Yang Terdaftar di Bursa Efek Indonesia Kusumawardani, Nistri
Media Akuntansi Perpajakan Vol 10, No 1 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i1.8398

Abstract

This study aims to analyze the effect of cash turnover and accounts receivable turnover on profitability in healthcare sector companies listed on the Indonesia Stock Exchange during the 2023-2024 period. The research sample consists of 19 companies selected using purposive sampling, with a total of 38 observations. The data used are annual financial statements, analyzed using multiple linear regression with E-Views 12 software. The results show that cash turnover has a positive and significant effect on profitability measured by Return on Assets (ROA). In contrast, accounts receivable turnover does not have a significant effect on profitability. These findings indicate that efficient cash management is a crucial factor in improving the profitability of healthcare companies, while the speed of accounts receivable collection does not significantly impact profitability during the study period. This study recommends that company management focus more on optimizing cash management to enhance financial performance.
Pengaruh Prediksi Kebangkrutan dan Kinerja Keuangan Perusahaan terhadap Harga Saham Kusumawardani, Nistri
Media Akuntansi Perpajakan Vol 10, No 2 (2025): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v10i2.8878

Abstract

This study aims to analyze the effect of bankruptcy predictions and financial performance on stock prices of infrastructure companies listed on the Indonesia Stock Exchange for the 2022-2024 period. The study sample consisted of 69 companies selected using a purposive sampling method with a total of 54 observations. The data used were the companies' annual financial reports, analyzed using multiple linear regression using E-Views 12 software. The results showed that bankruptcy predictions had a negative but insignificant effect on stock prices, while financial performance had a positive and significant effect. These findings suggest that investors prioritize financial performance as a positive signal over bankruptcy risk when assessing company value.
Co-Authors Dewi, Ririn Sari Muhamad Arifin, Muhamad