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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Keizai Journal of Creative Power and Ambition (JCPA)
Bella Putrie Nindyawan
Politeknik Negeri Sriwijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Digital Marketing Training To Increase The Visibility Of Pesantren Al Amalul Khair (Islamic Boarding School) safrizal, safrizal; Nanda, Novira Fazri Nanda; Bella, Bella Putrie Nindyawan; Arif, Arif Nadzirul Haq E; Putri, Al Putri Oktavia; Indri, Indriani Indah Astuti; Donny , Donny Tirtana Afrizal; devi, Meeradevi Ravikumar
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - April
Publisher : Lembaga Dongan Dosen

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Abstract

In the digital era, Islamic boarding schools face significant challenges in promoting their programs and values due to low digital visibility and limited branding efforts. This community service initiative is designed to provide comprehensive digital marketing training aimed at increasing the online presence, engagement, and credibility of Islamic boarding schools. The primary goal is to improve the digital literacy and marketing capacity of Islamic boarding school administrators through structured training in social media management, content creation, digital branding, SEO, and performance analysis. The training includes interactive workshops, hands-on practice, mentoring, and ongoing evaluation, with key performance indicators such as at least a 50% increase in social media engagement, growth in followers, and higher new student interest through digital outreach within six months after the program. Quantitative evaluation using pre-test and post-test shows that participants’ competencies in digital marketing concepts, social media management, content creation, branding, and insight analysis increased in the “excellent” category, with several skill aspects improving by more than 100%. Qualitative indicators also demonstrate a rise in the number of participants confident in managing social media (from 10% to 90%) and able to create digital content (from 15% to 80%), as well as an increase in posting frequency to 3–4 times per week and the availability of formal branding guidelines. This program aligns with the national priority of digital transformation in education and community empowerment and proves effective in strengthening the professional, adaptive, and relevant image of Islamic boarding schools in the digital era.
Fixed Asset Intensity, Debt Ratio, and Effective Tax Rates: Evidence From Indonesian Energy Companies Bella Putrie Nindyawan; Arif Nadzirul Haq; Arif Mahasin Sondani
Keizai Vol 7, No 1 (2026): Maret-Agustus
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v7i1.568

Abstract

This study evaluates the impact of fixed asset intensity and debt ratio on the effective tax rate (ETR), incorporating firm size as a control variable. The primary focus is to examine tax management strategies through the optimization of asset and financing structures to reduce the real tax burden. Employing a quantitative method with multiple linear regression analysis, this research observes 96 data points from 32 energy sector companies for the 2022–2024 period, selected through purposive sampling. The findings indicate that fixed asset intensity has a significant negative effect on the ETR due to the role of depreciation expenses as a tax shield. Conversely, the debt ratio has no significant effect, suggesting that debt levels are not the primary determinant of the tax burden within this sample. With an Adjusted R-Square value of 30.1%, this model provides insights for management regarding asset administration and for tax authorities concerning the fiscal characteristics of capital-intensive industries.
PELATIHAN AKUNTANSI DAN KEWIRAUSAHAAN UNTUK KEMANDIRIAN PANTI ASUHAN Yolanda Safitri Nelaz; Dinna Nurhasanah; Neni Afriyani; Bella Putrie Nindyawan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 6 (2025): Vol. 6 No. 6 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i6.52105

Abstract

Panti asuhan memiliki peran penting dalam membantu anak-anak yatim, piatu, dan kurang mampu agar memperoleh pengasuhan, pendidikan, serta kebutuhan hidup yang layak. Namun, banyak panti asuhan menghadapi kendala dalam pengelolaan keuangan dan minimnya keterampilan kewirausahaan yang berdampak pada keberlanjutan lembaga. Kegiatan pengabdian masyarakat ini dilaksanakan sebagai upaya meningkatkan kapasitas pengurus dan anak asuh panti. Pelatihan ini mencakup sosialisasi pentingnya akuntansi dan kewirausahaan, praktik pencatatan laporan keuangan sederhana, penggunaan alat bantu pencatatan manual maupun digital, serta pengembangan ide dan manajemen usaha kecil. Metode yang digunakan meliputi pelatihan, pendampingan, dan bimbingan agar peserta mampu menerapkan ilmu dalam kegiatan sehari-hari panti. Hasil kegiatan menunjukkan peningkatan pemahaman pengurus dalam menyusun laporan keuangan yang lebih transparan dan akuntabel, serta tumbuhnya minat dan kemampuan kewirausahaan anak asuh melalui pengembangan unit usaha sederhana di panti. Kegiatan ini berkontribusi terhadap terciptanya sistem pencatatan keuangan berkelanjutan, peningkatan kemandirian finansial panti, dan pemberdayaan anak-anak asuh sebagai bekal menghadapi masa depan. Dengan demikian, program ini menjadi langkah nyata dalam memperkuat tata kelola lembaga sosial secara mandiri dan berkelanjutan.
Analysis of Potential Financial Distress Using the Altman Z-Score Method in the Property Sector Affected by High Interest Rates (Case Study: PT Lippo Karawaci Tbk Period 2023–2025) Bella Putrie Nindyawan
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1708

Abstract

The tight monetary policy characterized by higher-for-longer interest rates during the 2023–2025 period poses a severe challenge to the capital-intensive property industry. This study aims to measure and analyze the potential of financial distress at PT Lippo Karawaci Tbk as an impact of these macroeconomic fluctuations. The research method employed is descriptive quantitative with a single case study design utilizing secondary data from audited financial statements for the 2023–2025 period. The corporate financial health was calculated using the Modified Altman Z-Score model through four variable components (X₁, X₂, X₃, X₄). The calculation results reveal that LPKR consistently remained in the Safe Zone, generating a Z-score of 2.985 in 2023, jumping to 4.976 in 2024, and reaching 5.423 in 2025, which comfortably exceeds the minimum critical threshold of Z > 2.90. Despite extreme contractive pressure on pure operating asset productivity driven by shrinking residential sales margins, corporate financial stability was salvaged by a drastic reinforcement in its capital structure and a radical reversal of retained earnings from deficit to surplus. This exponential financial leap was triggered by managerial strategic agility through the divestment of shares in its healthcare subsidiary, Siloam Hospitals, to settle its foreign currency-denominated senior notes. The research implications confirm that portfolio diversification and disciplined debt restructuring effectively act as a natural resilience in mitigating bankruptcy risks amidst external monetary crises
Co-Authors Arif Mahasin Sondani Arif Nadzirul Haq Arif, Arif Nadzirul Haq E devi, Meeradevi Ravikumar Dinna Nurhasanah Donny , Donny Tirtana Afrizal Indri, Indriani Indah Astuti Nanda, Novira Fazri Nanda Neni Afriyani Putri, Al Putri Oktavia Safrizal Safrizal Yolanda Safitri Nelaz