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All Journal Jurnal Manajemen Bisnis Kewirausahaan Jurnal Bisnis Kreatif dan Inovatif Jurnal Kemitraan Masyarakat Masyarakat Mandiri: Jurnal Pengabdian Dan Pembangunan Lokal
Ayu Niken Faizati
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Public Health

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Analisis Rasio Keuangan Sebagai Dasar dalam Menilai Kinerja Keuangan Rumah Sakit Ibu dan Anak Paradise Tanah Bumbu Periode Tahun 2018-2022 Ayu Niken Faizati; Sri Bulkia; Noorlaily Maulida; Sanusi Sanusi
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 2 (2025): Agustus : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i2.2587

Abstract

Several studies on hospital financial performance show that financial success is an important metric for measuring the performance of private hospitals during the COVID-19 pandemic. Analyzing hospital financial reports can be done to evaluate financial performance. Financial ratio analysis was chosen as a method for assessing financial performance because of the diversity of aspects that can be measured, such as liquidity, profitability, profitability and operational activities. Through this analysis, it will be possible to understand how the financial performance of Paradise Mother and Child Hospital has changed during the 2018-2022 period, including in the context of the pandemic. Thus, this study is expected to provide valuable insights for hospital management and other stakeholders in facing future challenges. The results of the study show: (1) In terms of Liquidity Ratio ( Current Ratio and Quick Ratio ), RSIA Paradise's liquidity performance declined significantly in the 2018-2020 period, with the lowest point in 2020 due to the COVID-19 pandemic. Although there was a recovery in 2021 and 2022. (2) Based on the solvency ratio, RSIA Paradise shows that the company experienced an increase in dependence on debt during the 2018-2020 period, with a significant increase in 2020 due to the impact of the COVID-19 pandemic. (3) Based on the performance of RSIA Paradise activities, it shows that the efficiency of the use of fixed assets and total assets fluctuated during the 2018-2022 period. (4) Based on the profitability performance ratio, RSIA Paradise showed significant fluctuations during the 2018-2022 period.
Peran Manajemen Sumber Daya Manusia dalam Meningkatkan Motivasi pada UMKM di Wilayah Kabupaten Banjar M. Haris Syafitri; Ayu Niken Faizati; Abdul Kadir; Noorlaily Maulida; Dewi Ariefahnoor; Lamsah Lamsah
Jurnal Kemitraan Masyarakat Vol. 2 No. 4 (2025): Desember : Jurnal Kemitraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/jkm.v2i4.2658

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in both the national and local economies, including in Banjar Regency. However, MSMEs often face significant challenges in managing human resources (HR), which can directly affect employee motivation levels. This community service activity aims to provide education and support to MSME actors in Banjar Regency regarding effective HR practices, with a focus on improving work motivation. The methods used include socialization, training, and guidance in implementing a simple yet effective motivation system. The results of the activity showed an increase in participants' understanding and application of better HR strategies. It is hoped that this will have a positive impact on the productivity and sustainability of MSMEs in Banjar Regency, as well as contribute more to the local economy. The guidance provided also helps MSME actors better understand the importance of motivation in creating a productive work environment, which in turn can increase the competitiveness of their businesses in an increasingly competitive market.
Pengaruh Biaya Produksi dan Penjualan Terhadap Pendapatan Laba Bersih Perusahaan yang Terdaftar di Bursa Efek Indonesia (Studi Kasus Pada PT Unilever Indonesia: Studi Kasus Pada PT Unilever Indonesia Ayu Niken Faizati; Noorlaily Maulida; Abdul Kadir; Dewi Ariefahnoor
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 4 (2025): Desember : Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i4.1110

Abstract

One of the factors that causes a company to grow is because of the maximum income or profit obtained. When raw material prices rise or there is an increase in labor and overhead costs , the company must incur higher costs to produce products. If this condition s not balanced with selling price adjustments, the profit margin will narrow and net profit will decrease. Net profit is a key indicator that reflects ai company's financial performance. Profit is a basic and important position of the financial overview that has various uses in various contexts, the definition of profit itself is the difference between expenses and income. The effect of production and sales costs on net profit at PT Unilever Indonesia Tbk during the period 2015 to 2022 reflects the complex phenomena faced by the company in carrying out its operations. During this period, PT Unilever faced various challenges organiting from market conditions, changes in rai material prices, and fluctuating consumer demand. The results of this study indicate that: (1) Production costs partially do not have ai significant effect on net profit, this is evidenced by ai significance value of 0.363 > 0.05. (2) Sales partally have ai significant effect on net profit, this is proven by ai significance value of 0.035 < 0.05. (3) Production and sales costs simultaneously haive ai significant effect on net profit, this is proven by ai significance value of 0.000 < 0.05. (4) The influence of the independent variables of production and sales costs on the dependent variable of net profit is 89.3%, while the remaining 10.7% is influenced by other factors outside this reseairch model.
Peningkatan Kapasitas SDM Pengelola BUMDes Berbasis Transparansi dan Akuntabilitas Kerja di Desa Jaro, Kabupaten Tabalong M. Haris Syafitri; Abd. Basid; Yudi Permana; Dewi Ariefahnoor; Noorlaily Maulida; Ayu Niken Faizati
Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal Vol. 3 No. 2 (2026): April: Masyarakat Mandiri : Jurnal Pengabdian dan Pembangunan Lokal
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/masyarakatmandiri.v3i2.3489

Abstract

The development of Village-Owned Enterprises (BUMDes) in Jaro Village, Tabalong Regency, faces a fundamental challenge in the limited capacity of Human Resources (HR) regarding financial governance and open operations. This community service activity aims to improve the HR capacity of BUMDes managers based on the principles of transparency and work accountability. The implementation method utilized the Asset-Based Community Development (ABCD) approach, which includes stages of socialization, intensive training on digital financial report preparation, assistance in drafting standard operating procedures (SOPs), and periodic performance evaluations. The results indicated an 85% increase in partners' understanding of governance, the formulation of 3 main SOP documents, and the implementation of a digital application-based financial reporting system accessible to both the village government and the community. The conclusion of this activity is that structured HR capacity building can transform the work patterns of BUMDes managers to be more accountable, which in turn enhances public trust and drives the economic independence of Jaro Village.
Co-Authors Abd. Basid Abdul Kadir Dewi Ariefahnoor Lamsah M. Haris Syafitri Noorlaily Maulida Permana, Yudi SANUSI SANUSI Sri Bulkia