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All Journal Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Nuras : Jurnal Pengabdian Kepada Masyarakat
Wulandari, Ni Nengah Ayu
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Religion Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Ekonomi Kreatif : Pelatihan Pembuatan Buket Kreatif sebagai Inovasi Bisnis Pemula bagi Remaja Dusun Lilin Wulandari, Ni Nengah Ayu; Suardana, I Ketut Putu; Laksmi, Ida Ayu Nyoman Widia; Yasa, I Komang Widya Purnama
Nuras : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 4 (2025): October
Publisher : Lembaga Pendidikan, Penelitian, dan Pengabdian Kamandanu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/nuras.v5i4.718

Abstract

The lack of entrepreneurial skills among rural youth poses a challenge in creating local employment opportunities. The creative bouquet-making training serves as an effort to foster an entrepreneurial spirit and develop the creative economy at the local level. This activity was carried out in Dusun Lilin, Giri Tembesi Village, as a form of community service aimed at promoting the economic empowerment of young people in the digital era. The main objective of this program was to equip 20 youth participants with technical skills in bouquet arrangement, foster creativity, and introduce simple digital marketing strategies through social media. The implementation methods included observation, material delivery, hands-on practice, and simple evaluations through pretests and posttests. The results showed an 85% improvement in technical skills based on evaluation outcomes, along with increased participants’ confidence in producing aesthetically and economically valuable products. In addition, participants were able to understand business opportunities from the products they created and learned how to market them digitally. Thus, this activity not only strengthened individual skills but also had a positive impact on the sustainable development of the local creative economy.
Analisis Komparatif Kesehatan Keuangan PT Sumber Alfaria Trijaya dan PT Midi Utama Indonesia Menggunakan Altman Z-Score Wulandari, Ni Nengah Ayu; Pancawati, Ni Luh Putu Anom
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4967

Abstract

The study analyzes and compares the financial health of PT Sumber Alfaria Trijaya Tbk (Alfamart) and PT Midi Utama Indonesia Tbk (Alfamidi) using the Altman Z-Score method for 2021-2024 period. The reseacrh employs a descriptive comparative quantitative method with secondary data from audited financial statements published on the indonesia stock exchange. The Altman Z-Score formula consists of four financial ratios: Working Capital to Total Assets, Retained Earning to Total Assets, EBIT to Total Assets, and Book Value of Equity to Total Liabilities. Results show that Alfamart transformed from the grey zone in 2021-2022 (Z-Scores 1.5100 and 1.9788) to the safe zone in 2023-2024 (Z-Scores 2.8310 and 4.1634), reflecting comprehensive fundamental improvements Alfamidi improved from the distress zone in 2021 (Z-Score 0.3462) to the grey zone in 2023-2024 (Z-Scores 2.3848 and 2.2727), though the 2024 decline indicates sustainability challenges. Comparative analysis reveals Alfamart consistently demonstrated superior performance with 40.7% average annual Z-Score growth, while Alfamidi showed higher volatility with persistent negative working capital. The financial health gap widened in 2024 with a Z-Score difference of 1.8907 points.This study concludes both companies improved financial health, but Alfamart showed more consistent and sustainable performance, while Alfamidi requires strategic consolidation to maintain improvement and reach the safe zone.
Co-Authors I Ketut Putu Suardana I Komang Widya Purnama Yasa Laksmi, Ida Ayu Nyoman Widia Pancawati, Ni Luh Putu Anom