Claim Missing Document
Check
Articles

Found 2 Documents
Search

PELATIHAN PERENCANAAN BISNIS BAGI KELOMPOK UMKM DI DESA KERTAYASA Chintia Fitriani; Oktaviani Rita Puspasari; Yudi Febriansyah
Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 1 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT UNISA KUNINGAN
Publisher : Universitas Islam Al-Ihya Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70476/vatqtj58

Abstract

MSME actors in Kertayasa Village have not yet made business planning and budgeting, they still mix business funds with personal money. This has caused them difficulties in evaluating the profits earned and losses experienced. This activity aims to provide training and knowledge on how to plan business finances and create appropriate budgets. The implementation of this activity was carried out on October 6, 2023, and attended by 20 MSME actors. The main method used in this community service is the business planning training method for MSME groups and the delivery of material on how to create a business plan, followed by documenting the stages of business planning to then interpret the results of that business planning into the businesses they have or will undertake. The results of this activity enhance the understanding and skills of MSME actors in planning business finances and preparing budgets correctly, as evidenced by their ability to practice budget preparation, identify various costs, separate personal money from business funds, and project profits and losses in a simple way.
THE EFFECT OF WORKING CAPITAL TURNOVER, TURNOVERCASH, RECEIVABLES TURNOVER ON PROFITABILITY WITH DIVIDEND POLICY AS A MODERATION VARIABLE IN CHEMICAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020-2023 PERIOD Muhammad Tabrani; Dedi Alfian; Yudi Febriansyah; Donny Firmansyah; Lili Hendrayani; Indrayani; Muammar Khaddafi
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 3 No. 4 (2023): July
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v3i4.934

Abstract

Each company is established for an unlimited period of time or according to the company's ability to maintain the viability of its activities. To realize this, the company must optimize the achievement of profits or profits in order to maintain the company's activities, both short and long term. Profit is an indicator of a company's performance, continuously increasing profit growth can give a positive signal to a company. With profits that grow positively, it is hoped that it will be able to increase the company's profits. The purpose of this research was to analyze the effect of working capital turnover, cash turnover, accounts receivable turnover to profitability dividend policy as moderation variables in chemical sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sample used in this research was the entire population of 11 companies. In this research, the sampling technique used is non-probability sampling with the technique taken is saturated sampling (census). The research method uses the associative method with a quantitative approach with analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS Version 4.0 program. The results of this research state that the working capital turnover variable has a positive and significant effect on profitability. Cash Turnover variable has a positive and significant impact on Profitability. Receivable Turnover variable has a positive and significant effect on Profitability. The dividend policy variable has a positive and significant effect on profitability.