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Studi Literatur: Analisis Rasio Profitabilitas PT. Bank Mandiri (Persero) Tbk Suci Fitria; Nurjanna; Almasita; Tika Pabuntang; Chris Dayanti Br. Ginting
Journal of Applied Taxation and Policy Volume 1, Issue 1 (May) 2025
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/jatap.v1i1.128

Abstract

Penelitian ini adalah sebuah studi literatur yang bertujuan untuk menganalisis tingkat profitabilitas PT Bank Mandiri (Persero) Tbk selama periode 2020 hingga 2024. Analisis dilakukan dengan menggunakan rasio keuangan, yaitu Return on Assets (ROA), Return on Equity (ROE), dan Net Profit Margin (NPM). Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif, dengan data sekunder yang diambil dari laporan keuangan perusahaan yang dipublikasikan secara resmi. Hasil analisis menunjukkan bahwa ketiga rasio profitabilitas mengalami peningkatan yang signifikan dari tahun ke tahun, mencerminkan efisiensi yang semakin baik dalam penggunaan aset, pengelolaan modal, dan pengendalian biaya. ROA tercatat meningkat dari 0,01% menjadi 3,14%, ROE dari 0,10% menjadi 0,19%, dan NPM dari 3,66% menjadi 12,40% sepanjang lima tahun terakhir. Meskipun terdapat sedikit fluktuasi pada tahun terakhir, kinerja keuangan Bank Mandiri tetap menunjukkan tren positif yang mencerminkan kondisi keuangan yang sehat. Temuan ini semakin menegaskan pentingnya analisis rasio profitabilitas sebagai alat evaluasi dalam pengambilan keputusan keuangan.
Improving Inventory Management Practices for Consumable Supplies in MSME Laundry Businesses Irma Juniarti; Asdaqul Qail Salam; Samsinar Samsinar; Chris Dayanti Br. Ginting S; Masnawaty Sangkala
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 4 (2025): june
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i4.2523

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a strategic role in the national economy, but often face challenges in managerial aspects, including managing consumables inventory. This study aims to analyze the consumables inventory control system at MSME Mapparennu Laundry and Dry Clean Makassar, identify the obstacles faced, and formulate effective improvement strategies. The study used a Participatory Action Research (PAR) approach which is collaborative and participatory, with data collection methods in the form of interviews, observations, documentation, and group discussions. The results of the study indicate that the control system implemented is still manual, not well documented, and not based on historical data, resulting in cost inefficiency, operational disruptions, and low accountability. Some of the main obstacles found include the lack of a recording system, the absence of SOPs, and low awareness and capacity of human resources. To overcome this, it is recommended to implement a simple digital recording system, prepare SOPs, data-based needs planning, periodic supervision, employee training, and optimize storage space. This strategy is expected to improve operational efficiency and the effectiveness of MSME internal control, as well as become a learning model for other similar businesses.
Peningkatan Kapasitas Pelaku Usaha melalui Pelatihan Akuntansi dan Pajak UMKM di Desa Bira Azisah, Andi Nurul; Muflikhah, Itsna; Br. Ginting, Chris Dayanti; Surianto, Nurul Maghfirah; Jauhari, Yustika
Rahmatan Lil 'Alamin Journal of Community Services Volume 6 Issue 1, 2026
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol6.iss1art3

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in the economic life of rural communities; however, many business actors still face challenges in maintaining business financial records and understanding tax obligations. This condition was also found among MSME actors in Bira Village, Bontobahari District, Bulukumba Regency, where business owners generally had not recorded transactions in an orderly manner and had not separated business finances from household finances. This community service activity aimed to improve the basic understanding and skills of MSME actors through simple accounting training and MSME tax education. The activity was carried out using an educational and participatory approach, beginning with an initial identification stage through observation, coordination with the village government, and discussions with participants, followed by material delivery, question-and-answer sessions, and direct practice in preparing simple financial records. The evaluation was conducted through oral questions and answers at the beginning and the end of the activity, as well as observation during the practice session. The results showed that participants gained a better understanding of the importance of transaction recording, the separation of business and personal finances, and the relationship between financial recordkeeping and MSME tax administration. This activity had a positive impact in the form of improved initial understanding, basic business recordkeeping skills, and increased awareness of the importance of more orderly and sustainable business management.
Manajemen Waktu Mahasiswa Pekerja dalam Menyeimbangkan Tanggung Jawab Akademik dan Pekerjaan Paruh Waktu Rahmayani Hamid; Sri Fajriani; Muthia Nurul Hasanah; Nazhifa Putri Athifa; Chris Dayanti Br. Ginting
Contemporary Education Review Vol. 2 No. 1 (2026): April
Publisher : PT. Citra Media Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69875/cer.v2i1.404

Abstract

Students who work part-time face significant challenges in managing their time, dividing their energy, and balancing academic and work demands. Imbalances in time management often lead to stress, fatigue, and a decline in academic performance. This article aims to analyze the time management strategies of working students through a study literature approach to research published between 2018 and 2024. The literature reviewed includes empirical and theoretical studies on self-regulation, time management, learning productivity, and the role balance of working students. The review results show that working students tend to use various strategies to manage their time, such as daily and weekly planning, prioritizing academic tasks, using time blocking techniques, and adjusting their learning rhythm based on their work schedule. In addition, the role of self-regulation was found to be a major factor that strengthens students' ability to monitor progress, control distractions, and maintain learning motivation despite their workload. The literature also emphasizes the importance of social support, academic flexibility, and the campus's understanding of the needs of working students. This article concludes that the success of working students in maintaining their academic performance is greatly influenced by a combination of time management strategies, self-regulation, and environmental support. These findings are expected to serve as a reference for educational institutions in designing more adaptive policies for working students.
ANALISIS FAKTOR - FAKTOR PEMANFAATAN SOFTWARE AKUNTANSI TERHADAP KINERJA PELAKU UMKM KECAMATAN MEDAN KOTA Rahmawaty Hasibuan; Martalina Situmorang; Chris Dayanti Br. Ginting
KOLONI Vol. 1 No. 1 (2022): MARET 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/koloni.v1i1.455

Abstract

The population in this study are owners or employees of Small and Medium Enterprises (SMEs) in Kec. Medan City which is registered with the Medan City Cooperative and UMKM Office. The analysis shows that the use of accounting software, trust and ease of use of accounting software has a positive and significant relationship to the performance of MSMEs in Kec. City Field. But partially it has an effect, only the ease of using accounting software has a positive and significant effect on individual performance, while the use of accounting software and trust has no relationship to the performance of MSME actors. The conclusion of this study is the use of accounting software, trust and ease of use of accounting software has a positive and significant relationship to performance. Keywords: Utilization, Trust, Convenience, Software, MSME Performance
Sosialisasi dan Edukasi Penerapan Coretax Administration System (CTAS) Sebagai Upaya Peningkatan Literasi Pajak UMKM di Desa Bira Chris Dayanti Br. Ginting; Ahmad Nashiruddin Mushoddiq Rahman; Syafar Ahmad; Masdar Ryketeng; Nadhiyah Putri Wardana
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2025): DIANKARA: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPMK Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70358/diankara.v1i2.1651

Abstract

The Coretax Administration System (CTAS) is designed to facilitate the administration, reporting, and payment of taxes online. However, at the regional level, the utilization of this digital service has not been fully optimized due to the existing digital divide, which hinders the community from accessing and using modern taxation services. This community service activity aims to enhance public literacy, particularly among MSME actors, enabling them to understand digital tax administration processes, improve reporting compliance, and support the government’s efforts to establish a more efficient, transparent, and participatory taxation system. Based on the results of the post-test, the activity has been successfully implemented with positive outcomes, demonstrating an increase in tax literacy knowledge and skills in using the digital tax reporting system. Additionally, the initiative to establish a “tax-aware MSME community” in Bira Village has emerged as a concrete output, strengthening the sustainability of this community service program.
Pendampingan Peningkatan Branding Rujak Ambon Bung Rein Makassar Aliyah Aqilah Resmail; Chris Dayanti Br. Ginting S, S.E., M.Si., CTT; Ahmad Nashiruddin Mushoddiq Rahman; Hariany Idris; Masdar Ryketeng; Nurhidayana; Annisa Maulidya Mustapa; Nur Hikma Lestari Abidin
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 4 (2026): DIANKARA: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPMK Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70358/diankara.v2i4.1835

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk membantu UMKM Rujak Ambon Bung Rein di Makassar dalam meningkatkan pemasaran usaha melalui media digital. Selama ini, promosi yang dilakukan masih bersifat sederhana dan lebih banyak mengandalkan promosi dari mulut ke mulut sehingga jangkauan pemasaran usaha masih terbatas. Selain itu, pemilik usaha juga belum memanfaatkan media sosial secara optimal untuk mendukung kegiatan promosi dan membangun branding usaha. Metode yang digunakan dalam kegiatan ini adalah Participatory Action Research (PAR), yaitu pendekatan yang melibatkan mitra secara langsung dalam setiap tahapan kegiatan, mulai dari identifikasi masalah, pelaksanaan, hingga evaluasi. Bentuk pendampingan yang dilakukan meliputi pelatihan pengelolaan akun Instagram, pembuatan foto dan video produk, penulisan caption, serta penyusunan tampilan profil usaha di media sosial. Hasil kegiatan menunjukkan bahwa mitra mulai memahami cara memanfaatkan media sosial sebagai sarana promosi usaha. Selain itu, akun Instagram usaha mulai digunakan secara lebih aktif untuk mengunggah konten produk dan informasi penjualan sehingga membantu meningkatkan visibilitas usaha di media sosial. Dengan adanya pendampingan ini, UMKM Rujak Ambon Bung Rein mulai memiliki media promosi yang lebih terarah dan mendukung penguatan branding usaha.
Pendampingan UMKM melalui Pelatihan Pemasaran Digital Berbasis TikTok untuk Meningkatkan Brand Engagement Kopi Wakanda Rahmayani Hamid; Syafar Ahmad; Masdar Ryketeng; Hariany Idris; Risa Rukmana; Chris Dayanti Br. Ginting S, S.E., M.Si., CTT; Sri Fajriani; Nazhifa Putri Athifa; Nur Ismiana Putri
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2025): DIANKARA: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPMK Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70358/diankara.v1i3.1836

Abstract

Kemajuan teknologi di era digital saat ini mendorong para pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) untuk mulai melirik media sosial sebagai salah satu saluran pemasaran yang potensial. Sayangnya, tidak sedikit UMKM yang masih kesulitan dalam memanfaatkan platform digital tersebut secara maksimal dan terarah. Kegiatan pengabdian kepada masyarakat ini hadir untuk mendampingi UMKM Kopi Wakanda dalam memperkuat strategi pemasaran digitalnya, khususnya melalui pemanfaatan platform TikTok secara lebih optimal. Pendekatan yang diterapkan dalam kegiatan ini adalah Participatory Action Research (PAR), yang mencakup serangkaian tahapan mulai dari observasi lapangan, identifikasi permasalahan, pelaksanaan program, hingga evaluasi hasil. Adapun program yang dijalankan meliputi pembuatan konten yang mengikuti tren terkini, pendampingan intensif dalam pengelolaan akun media sosial, serta pemberian edukasi seputar strategi digital marketing. Dari pelaksanaan kegiatan ini, terlihat hasil yang menggembirakan, yakni bertambahnya jumlah pengikut, meluasnya jangkauan konten, serta meningkatnya tingkat keterlibatan (engagement) pada akun TikTok Kopi Wakanda. Lebih dari itu, pihak mitra juga mulai menyadari betapa pentingnya menjaga konsistensi dalam memproduksi konten sebagai bagian dari strategi pemasaran jangka panjang. Kegiatan ini membuktikan bahwa pengelolaan media sosial yang terencana dan konsisten mampu menjadi strategi yang efektif untuk meningkatkan visibilitas serta daya saing UMKM di tengah persaingan era digital yang semakin ketat.
Pendampingan Transformasi Digital Marketing dan Optimalisasi Konten Kreatif Guna Penguatan Branding UMKM Bakso Daeng Tiro Winda; Samsinar; Masnawaty Sangkala; Zulfadly Yusuf; Ricky Setiawan; Indri Sapira Putri; Siti Syahraeni; Chris Dayanti Br. Ginting S, S.E., M.Si., CTT
Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 4 (2026): DIANKARA: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPMK Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70358/diankara.v2i4.1837

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan branding UMKM Bakso Daeng Tiro melalui pendampingan digitalisasi pemasaran berbasis media sosial dan platform digital. Permasalahan utama mitra adalah pemasaran usaha yang masih dilakukan secara konvensional melalui promosi dari mulut ke mulut dan belum memanfaatkan media digital secara optimal. Metode pelaksanaan menggunakan pendekatan Participatory Action Research (PAR) dengan teknik observasi, wawancara, dokumentasi, serta pendampingan langsung kepada mitra usaha. Program yang dilakukan meliputi optimalisasi media sosial Instagram dan TikTok, pembuatan konten digital, pendaftaran lokasi usaha pada Google Maps, pendampingan marketplace, serta peningkatan tampilan visual usaha melalui penyerahan spanduk dan desain menu baru. Hasil kegiatan menunjukkan bahwa program pendampingan berhasil meningkatkan kehadiran digital UMKM melalui penggunaan media sosial dan platform digital sebagai sarana promosi usaha. Selain itu, mitra mulai memahami pentingnya pemasaran digital dalam memperluas jangkauan promosi dan meningkatkan visibilitas usaha. Meskipun dampak terhadap peningkatan penjualan belum dapat diukur secara maksimal, program ini memberikan perubahan positif terhadap pengembangan pemasaran UMKM Bakso Daeng Tiro di era digital.
My Laundry Goes Digital: Pendampingan Pemasaran Berbasis Media Sosial dan Aplikasi untuk Pemberdayaan UMKM Jasa Pencucian Muhammad Asdian; Faizah Khaerudin; Ahmad Nashiruddin Mushoddiq Rahman; Masnawaty Sangkala; Samsinar; Hasni; Nur Zazlin; Aprin Aga; Chris Dayanti Br. Ginting S, S.E., M.Si., CTT
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2025): DIANKARA: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPMK Universitas Ngurah Rai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70358/diankara.v1i3.1838

Abstract

This community service activity aims to improve the marketing capability of My Laundry MSME through the implementation of digital marketing strategies. The main problem faced is the limited use of digital media and the lack of optimal promotional strategies, resulting in low market reach. The method used is a participatory approach consisting of observation, socialization, training, and evaluation stages. The training focused on understanding digital marketing concepts and hands-on practice in creating and managing social media platforms, particularly Instagram and TikTok. The results show that the MSME now has more professional and structured social media accounts, actively produces promotional content, and utilizes Linktree to facilitate customer access to services. The implementation has increased business visibility, as indicated by reach, profile visits, and user engagement metrics. Thus, digital marketing has proven to have a positive impact in supporting promotion and business development of My Laundry MSME, although consistency in content management and continuous evaluation are still needed to achieve optimal and sustainable results.
Co-Authors A.Aulia Firli Putri Prakoso Adriansyah Adriansyah Adriansyah Ahmad Nashiruddin Mushoddiq Rahman Alfairus, Muh. Qodri Aliyah Aqilah Resmail Almasita Andi Faisal, Andi Anisatun Humayrah Rais Annisa Maulidya Mustapa Aprin Aga Apritama Putra Gafur Asdaqul Qail Salam Aser , Dea Ramahdiny Putri Azis, Ismi Nur Maharani Azisah, Andi Nurul Evanda Parebong Faizah Khaerudin Fransisca Bangun, Yulia Fredy Kurniawan Fredy Kurniawan Ginting, Wahyudi Pialanta Hariany Idris Hasibuan, Rahmawaty Hasni Ilmi, Ahlul Indri Sapira Putri Irma Juniarti Ismi Nur Maharani Azis Jauhari, Yustika Mahdaniyah , Marsyah Martalina Situmorang Mashita Dayana Masnawaty Sangkala Masnawaty Sangkala Meyliani, Athiva Muflikhah, Itsna Muh Wahyu Tirsyad Eka Putra Muhammad Asdian Mushoddiq Rahman, Ahmad Nashiruddin Muthia Nurul Hasanah Nadhiyah Putri Wardana Nasution, M. Afif Herliandi Nazhifa Putri Athifa Nazwar, Muh. Naufal Nur Hikma Lestari Abidin Nur Ismiana Putri Nur Zazlin Nurafni Oktaviyah Nurhidayana Nurhidayana, Nurhidayana Nurjanna Panjaitan, Tuah Prakoso, A Aulia Firli Putri Pratika, Ayu Putra Gafur, Apritama Rahmatullah Rahmawaty Hasibuan Rahmayani Hamid Reski Amalia Karim Ricky Setiawan Risa Rukmana Ryketeng, Masdar Said, Siti Nur Reskiyawati Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Sheika Putri Sirait, Rian Mangapul Siti Syahraeni Situmorang, Martalina Sri Fajriani Suci Fitria Sukmawati Muhtar Surianto, Nurul Maghfirah Syafar Ahmad Tika Pabuntang Umairah , Zarah Winda Yulia Fransisca Bangun Yunita Yusuf, Yulia Yusran, Nur Fitrah Zidan Nuraedin Zulfadly Yusuf