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All Journal JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Pengabdian Masyarakat (ABDIRA) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Diliana, Widia Octari
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Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Nursing Social Sciences Other

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Pendampingan Akses Pembiayaan dan Kemitraan sebagai Upaya Penguatan BUMDes Tetus Kuanheum, Kabupaten Kupang Diliana, Widia Octari; Malau, Eve Ida
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.1148

Abstract

Tetus Kuanheun Village Owned Enterprise faces limited funding and obstacles in establishing strategic partnerships with various parties, resulting in poor business management and development capabilities. This community service activity aims to strengthen financial literacy, increase capital acquisition capabilities, expand partner networks, and sustainably develop the business. The Community Partnership Program is implemented through mentoring methods in the form of outreach and Focus Group Discussions (FGDs). The results of these activities indicate that Village Owned Enterprise administrators have a better understanding of alternative access to formal and informal financing, the importance of collaboration with financial institutions, local governments, the private sector, and digital platforms, and increased awareness of the importance of financial literacy and a strong partnership network. By strengthening financial literacy, Village Owned Enterprise has the potential to increase its competitiveness and contribution to Village Original Income in a sustainable manner.
Studi Kualitas Fasilitas Tempat dan Daya Tarik Wisata dalam Mempengaruhi Pengeluaran Wisatawan di Taman Nostalgia Kota Kupang Diliana, Widia Octari; Rifani Ray , Ayuvera; Permatasari , Rr Lilis Intan
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 5 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk memahami bagaimana kualitas fasilitas tempat dan daya tarik wisata memengaruhi pengalaman pengunjung serta keputusan pengeluaran wisatawan di Taman Nostalgia Kota Kupang. Metode penelitian menggunakan pendekatan kualitatif dengan observasi dan wawancara mendalam terhadap 30 responden yang dipilih secara purposif. Hasil penelitian menunjukkan bahwa kualitas fasilitas, meliputi kebersihan, keamanan, kenyamanan, dan ketersediaan fasilitas, berpengaruh signifikan terhadap pengeluaran wisatawan. Sebanyak 73,3% responden puas dengan kebersihan, namun 20% menemukan area tertentu kurang terawat, yang mengurangi pengeluaran sebesar 30-40%. Keamanan yang baik (70%) meningkatkan kunjungan, tetapi pencahayaan yang kurang (83,3%) mengurangi potensi pengeluaran malam hari hingga Rp70.000–Rp100.000 per orang. Fasilitas kenyamanan seperti tempat duduk (93%) mendorong wisatawan untuk berlama-lama dan meningkatkan pengeluaran 25-50%. Daya tarik wisata, seperti Gong Perdamaian (53%), area jogging (47%), dan tempat makan (40%), juga berperan penting. Namun, kurangnya variasi aktivitas untuk orang dewasa (80%) dan informasi budaya yang terbatas (83,3%) mengurangi potensi pengeluaran. Wisatawan cenderung menghabiskan lebih banyak waktu dan uang di area yang menawarkan pengalaman menyenangkan dan informatif. Penelitian ini menekankan pentingnya peningkatan kualitas fasilitas dan pengembangan daya tarik wisata yang beragam untuk meningkatkan pengeluaran wisatawan. Rekomendasi bagi pengelola taman meliputi perbaikan kebersihan, penambahan pencahayaan, penyediaan area teduh, serta pengenalan aktivitas budaya yang lebih interaktif. Temuan ini dapat menjadi acuan bagi pengembangan pariwisata berbasis pengalaman wisatawan Kota Kupang
Factors Affecting the Profitability of Islamic Commercial Banks in Indonesia for the Period 2021–2023: FACTORS AFFECTING THE PROFITABILITY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA FOR THE PERIOD 2021–2023 Diliana, Widia Octari; Rr Lilis Intan Permatasari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 2 (2025): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v9i2.9930

Abstract

This study is driven by the importance of understanding sharia banking profitability factors. Capital Adequacy Ratio (CAR), Operational Expansion to Operating Income (BOPO), and Non-Performing Financing (NPF) effect return on assets (ROA) for Indonesian Sharia Commercial Banks from 2021 to 2023. Quantitative multiple linear regression study using secondary data from 12 OJK-listed Sharia Commercial Banks yields 36 observations. CAR positively and considerably affects ROA, highlighting the importance of capital adequacy. BOPO has a significant negative impact, proving that operational efficiency boosts profits. NPF has a positive impact on problem financing risk management. The three variables explain 69.2% of ROA variation. The study's theoretical contribution is to enrich the research on the factors influencing Sharia banks' profitability following the pandemic. Bank managers and regulators can use the findings to improve capital structure, cost efficiency, and risk management to boost financial performance.
Co-Authors Ayuvera Rifani Ray Malau, Eve Ida Rr Lilis Intan Permatasari