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Leverage Multiplier, Interest Expense Ratio, Banking Ratio: Dampaknya Terhadap Return On Asset Saeful Rizal, Deni; jamaludin, Ali; Hadi, Yulianto; Fitri; Evelini Handayani Sinaga, Vita; Sukmawati, Mega; Sidik Nusannas, Iman; Cintya Aprillia, Siti
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 04 (2025): Journal Of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i04.2135

Abstract

The purpose of this study was to examine the effect of Leverage Multiplier, Interest Expense Ratio, Banking Ratio on Return on Assets at BPR in Central Java in 2019-2023. The analytical method used is multiple regression analysis of panel data. The research results show that the average value of the Leverage Multiplier has decreased, which is balanced by a decrease in Return On Assets, which indicates that BPR has experienced a decrease in efficiency in generating profits from the assets it owns, despite reducing debt. The Interest Expense Ratio shows that interest costs are increasing, while the company's ability to generate profits is decreasing. Banking Ratio is decreasing in balance with ROA continuing to decline, this reflects a situation where BPR is more focused on increasing liquidity but this is not managed well
Pendampingan Pencatatan Keuangan dan Digital Marketing pada UMKM Unin Kitchen Sebagai Bentuk Pengabdian Kepada Masyarakat: Pengabdian Astuti, Dewi; Wahyuni Adelana, Meisya; Alawiyah, Tuti; Saeful Rizal, Deni; Supriana, Nana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4109

Abstract

This study analyzes operational efficiency, financial record-keeping, and digital marketing strategies in bakery SMEs, focusing on Unin Kitchen. It examines internal business practices such as production management, digital promotion, and financial recording systems that support decision- making. The findings provide insights into the dynamics of bakery SMEs in Indonesia, particularly the integration of production and digital marketing. Practically, this research offers recommendations to improve operational efficiency, strengthen digital marketing strategies, and enhance product innovation, enabling Unin Kitchen to compete in both local and digital markets. The results may also serve as a reference for other SMEs facing similar challenges.
Optimalisasi Media Sosial untuk Mengatasi Masalah Pemasaran Djajan Coffee: Penelitian Any Ghotri, Devy; Nurcitra Virginia, Tirsha; Yunus Hatori Candra, Muhammad; Saeful Rizal, Deni; Supriana, Nana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.4117

Abstract

Marketing problems are one of the major challenges faced by UMKM Djajan Coffee, especially amid increasing business competition and shifting consumer behavior that relies heavily on social media for product information. This community engagement activity aims to optimize the use of social media as a promotional tool to enhance business visibility and attract more customers. The implementation method includes observation, interviews, marketing needs analysis, and direct mentoring for the business owner regarding digital promotion strategies. The programs carried out consist of creating visual content, preparing a posting schedule, utilizing Instagram and TikTok promotional features, and providing basic training on online brand management. The results indicate an improvement in the owner’s capability to manage social media, higher customer engagement through more consistent content, and a significant increase in account reach. The optimization of social media not only improves Djajan Coffee’s marketing effectiveness but also strengthens its brand identity and competitiveness in the local market. This activity demonstrates that a well-planned digital marketing strategy can serve as an effective solution to overcome marketing issues faced by UMKM.