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Pendampingan dan Analisis Penyusunan dan Analisis Laporan Keuangan sebagai Alat Evaluasi Kinerja pada UMKM UD. Pelangi FC Kharisma Ellisya Putri; Putri Setya Romadhoni; Luthfia Nur Hidayatul Husna; M. Mustaqim
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 2 No. 5 (2025): Juni
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v2i5.5254

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendukung pertumbuhan ekonomi nasional. Namun, masih banyak pelaku UMKM yang belum memahami pentingnya manajemen keuangan dan penyusunan laporan keuangan sesuai standar. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dengan tujuan untuk memberikan pendampingan kepada UMKM UD. Pelangi FC dalam memahami dan menganalisis laporan keuangan sebagai alat evaluasi kinerja keuangan. Metode yang digunakan dalam kegiatan ini adalah pendekatan deskriptif kualitatif melalui observasi, wawancara, dan dokumentasi. Hasil pendampingan menunjukkan bahwa pemilik usaha mulai memahami literasi keuangan dan telah melakukan pencatatan keuangan secara rutin, termasuk penyusunan laporan laba rugi dan arus kas. Analisis laporan keuangan memberikan informasi penting mengenai tingkat profitabilitas, efisiensi operasional, dan likuiditas usaha. Informasi ini menjadi dasar dalam peningkatan kinerja keuangan dan pengambilan keputusan strategis ke depan. Dengan demikian, laporan keuangan dapat digunakan sebagai alat evaluasi yang efektif dalam pengelolaan UMKM secara berkelanjutan.
Pemberdayaan Masyarakat Berbasis Edukasi, Literasi Digital, dan Penguatan Sosial di Desa Muhammad Fiqrianto; Achmad Mufliq; Indrasta Rofilah; Lamida Ria Andriana; Mohammad Wahyudin; Mamlu’atul Nihayah; M. Bagas Audi Hidayatullah; Luthfia Nur Hidayatul Husna; Mochammad Fatih Ulumudin; Sinta Khuria Finanita; Rizky Aditya Nugroho; Nur Asitah
Nusantara Community Empowerment Review Vol. 4 No. 1 (2026): Nusantara Community Empowerment Review
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/z8amc847

Abstract

Program Pengabdian ini bertujuan untuk meningkatkan kualitas hidup masyarakat di RT 13 Desa Sumberejo melalui edukasi, literasi digital, dan penguatan sosial. Kegiatan ini meliputi pendidikan formal seperti les mata pelajaran, mengajar mengaji, serta kegiatan sosial berupa bakti sosial dan perlombaan olahraga serta kreativitas. Inovasi teknologi seperti pemberian teknologi running teks dan pembuatan tong sampah digunakan untuk meningkatkan komunikasi publik dan pengelolaan lingkungan. Implementasi program ini diharapkan mampu memperkuat kapasitas masyarakat dalam aspek pendidikan, kesehatan, digitalisasi, dan sosial, sekaligus menumbuhkan rasa kebersamaan dan nasionalisme. Hasil kegiatan menunjukkan adanya peningkatan kesadaran, partisipasi aktif, dan kreativitas warga, serta terciptanya lingkungan yang bersih, sehat, dan maju secara sosial dan teknologi. Program ini menunjukkan bahwa pemberdayaan masyarakat berbasis teknologi dan kolaborasi efektif dapat menciptakan desa yang mandiri dan berkelanjutan. This Community Service Program aims to improve the quality of life of the community in RT 13, Sumberejo Village through education, digital literacy, and social empowerment. These activities include formal education such as tutoring subjects, teaching the Quran, as well as social activities such as community service and sports competitions and creativity. Technological innovations such as the provision of running text technology and the creation of trash cans are used to improve public communication and environmental management. The implementation of this program is expected to strengthen community capacity in the aspects of education, health, digitalization, and society, while also fostering a sense of togetherness and nationalism. The results of the activities show an increase in awareness, active participation, and creativity of residents, as well as the creation of a clean, healthy, and socially and technologically advanced environment. This program demonstrates that technology-based community empowerment and effective collaboration can create independent and sustainable villages.
Pengaruh Struktur Modal terhadap Harga Saham Dimoderasi Ukuran Perusahaan Perbankan BEI 2022-2024 Luthfia Nur Hidayatul Husna; M. Mustaqim; Cynthia Eka Violita; Achmad Zaki
Jurnal Manajemen dan Bisnis Indonesia Vol. 1 No. 4 (2026): Edisi: Juli-September
Publisher : Pustaka Bangsa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of capital structure, measured by the Debt-to-Equity Ratio (DER) and Debt-to-Asset Ratio (DAR), on stock prices, as well as to investigate the moderating role of firm size in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The study employs a quantitative approach with a causal research design. The research population comprises all banking companies listed on the IDX, from which a sample of 19 firms was selected using purposive sampling, resulting in 57 firm-year observations over the three-year study period. The data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with the assistance of EViews software. The findings indicate that the Debt-to-Equity Ratio (DER) has a significant negative effect on stock prices, whereas the Debt-to-Asset Ratio (DAR) exerts a significant positive effect on stock prices. Furthermore, firm size significantly moderates the relationship between DER and stock prices by attenuating its negative effect, while also moderating the relationship between DAR and stock prices by weakening its positive effect. Simultaneously, DER, DAR, firm size, and their interaction terms have a significant effect on stock prices, with an adjusted R² of 34.41%. These findings suggest that investors' valuation of banking stocks is influenced not only by firms' capital structure but also by firm size, which serves as an important contextual factor in assessing investment risk.