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All Journal Jurnal Ilmiah Accusi Community Service Progress Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Raja Mangaratua Nainggolan
Universitas Simalungun
Economics, Econometrics & Finance Social Sciences Other

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Cash Flow Ratio Analysis and Fund Management Effectiveness: Evidence from Caffe Moral Tuahman Sipayung; Wico J Tarigan; Elisa Fitri; Raja Mangaratua Nainggolan; Yesni Riana Damanik
Jurnal Ilmiah Accusi Vol. 8 No. 1 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/v251vf23

Abstract

This study aims to analyze cash flow in improving the effectiveness of fund management at Caffe Moral. A quantitative descriptive approach was employed using financial statement data for the 2022–2023 period. The data were analyzed using cash flow ratios, including the Operating Cash Flow Ratio, Capital Expenditure Ratio, and Total Debt Ratio. The findings show that Caffe Moral’s revenue increased from IDR 180,000,000 in 2022 to IDR 278,000,000 in 2023, while net income rose from IDR 61,380,000 to IDR 145,800,000. The Operating Cash Flow Ratio increased from 4.20 to 6.86 and was categorized as highly effective, indicating that operating cash flow was sufficient to cover current liabilities. The Total Debt Ratio also increased from 5.87 to 11.08, reflecting a strong ability to cover debt obligations. However, the Capital Expenditure Ratio remained below 1.00, increasing only from 0.52 to 0.68, indicating that operating cash flow was not yet fully sufficient to finance capital expenditures independently. These results suggest that Caffe Moral’s fund management was effective in terms of liquidity and solvency, but still requires improvement in investment financing. This study recommends strengthening cash flow planning, controlling expenditures, and prioritizing investment decisions to support more sustainable fund management
Pendampingan Penyusunan Laporan Keuangan Bumnagori Melalui Aplikasi PPAK BUMDES Di Kantor Camat Tanah Jawa Wico J Tarigan; Sri Martina; Djuli Sjafei Purba; Liharman Saragih; Mahaitin H Sinaga; Tuahman Sipayung; Elfina O P Damanik; Raja Mangaratua Nainggolan; Dian G Purba Tambak; Christin Imelda Girsang; Christian Daniel Hermes; Johanes Wilfrid Pangihutan Purba; Immanuelta Sitepu; Nabila Nurfadila; Mael Vantri Gultom; Romika Ambarita; Santri A Sijabat; Yuni Lestari Br Sitepu
Jurnal Pengabdian Masyarakat Sapangambei Manoktok Hitei Vol. 6 No. 1 (2026): Jurnal Pengabdian Masyarakat SAPANGAMBEI MANOKTOK HITEI
Publisher : Universitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/h9bn7f05

Abstract

Penyusunan laporan keuangan yang akuntabel merupakan aspek penting dalam memperkuat tata kelola BUMNagori sebagai lembaga usaha milik nagori. Namun, sebagian bendahara dan pengelola BUMNagori masih menghadapi kendala dalam memahami prinsip dasar akuntansi, menganalisis transaksi, mengubah pencatatan Buku Kas Umum menjadi jurnal umum, menggunakan aplikasi akuntansi berbasis digital, serta menata bukti transaksi secara sistematis. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kapasitas bendahara dan pengelola BUMNagori dalam menyusun laporan keuangan melalui aplikasi PPAK BUMDes. Kegiatan dilaksanakan dalam bentuk pendampingan tatap muka di Kantor Camat Tanah Jawa, Kabupaten Simalungun. Peserta kegiatan berjumlah 51 orang yang berasal dari Kecamatan Tanah Jawa, Huta Bayu Raja, Jawa Maraja Bah Jambi, dan Hatonduhan. Tahapan kegiatan meliputi penyampaian materi, review persamaan dasar akuntansi, analisis transaksi, simulasi jurnal umum, praktik pencatatan dari Buku Kas Umum ke aplikasi PPAK BUMDes, diskusi, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai akuntansi dasar, analisis transaksi, penyusunan jurnal umum, penggunaan aplikasi PPAK BUMDes, dan pentingnya pengarsipan bukti transaksi. Kegiatan ini berkontribusi terhadap penguatan transparansi, akuntabilitas, efektivitas, dan tata kelola keuangan BUMNagori
Strategi Penetapan Harga Dalam Meningkatkan Pendapatan Usaha Warung Kopi Rakyat BP7 Rumiris Siahaan; Sarwoto Sarwoto; Rakhmawati Purba; Mei Ferdin Zai; Jesica Mia Elisabeth Silalahi; Mhd Rizky Dwi Anggoro; Mhd Rizky Pradana; Mhd Ardana Pratama; Raja Mangaratua Nainggolan
Community Service Progress Vol. 5 No. 1 (2026): Community Services Progress Edisi Juni 2026
Publisher : STIE Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/csp.v5i1.334

Abstract

One of the micro, small, and medium enterprises (MSMEs) is Warung Kopi Rakyat BP7, which operates in the culinary sector. It not only serves as a place to sell drinks and snacks, but also serves as a space for social interaction, gathering, discussion, and networking among residents. Amidst today's increasingly fierce business competition, pricing strategy is a crucial factor influencing business success. Running a business requires an appropriate pricing strategy to attract customers, maintain customer loyalty, and increase revenue. Pricing needs to consider various aspects such as production costs, consumer purchasing power, competitor prices, product quality, and perceived customer value. It can be concluded that pricing strategy is closely related to increasing business revenue. The right price will create a balance between business profits and customer satisfaction, thus ensuring the survival and sustainability of an MSME
Co-Authors Christin Imelda Girsang Dian G Purba Tambak Djuli Sjafei Purba Elfina O P Damanik Elisa Fitri Hermes, Christian Daniel Immanuelta Sitepu Jesica Mia Elisabeth Silalahi Johanes Wilfrid Pangihutan Purba Mael Vantri Gultom Mahaitin H Sinaga Mei Ferdin Zai Mhd Ardana Pratama Mhd Rizky Dwi Anggoro Mhd Rizky Pradana Nabila Nurfadila Rakhmawati Purba Romika Ambarita Rumiris Siahaan Santri A Sijabat Saragih, Liharman Sarwoto Sarwoto Sri Martina Tuahman Sipayung Tuahman Sipayung Wico Jontarudi Tarigan Yesni Riana Damanik Yuni Lestari Br Sitepu