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Pemberdayaan Masyarakat Melalui Pelatihan Pengolahan Ubi Kayu Menjadi Tepung Singkong Aris Munandar; Intisari Haryanti; Ilham Ilham; Muhammad Yusuf; Alwi Alwi; Muhajirin Muhajirin
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 1 (2022): March
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v7i1.538

Abstract

Melimpahnya hasil pertanian berupa ubi kayu didesa Raba belum dapat meningkatakan pendapatan para petani, selama ini hasil panen ubi kayu hanya dijadikan bahan makanan tambahan, dan beberapa olahan tradisional untuk di jual. Kondisi ini disebabkan masih kurang pamahaman dan keterampilan dari warga dalam pengolahan ubi kayu yang memiliki nilai jual yang lebih tinggi. Kondisi ini menjadi sadar dilakukan kegiatan Pengabdian kepada Masyarakat (PkM) dengan tujuan  memberdayakan masyarakat desa Raba dalam pengolahan ubi kayu sebagai bahan dasar pebuatan tepung singkong. Kegitan ini bermitra dengan kelompok usaha ruamahan olahan singkong di Desa Raba yang berjumlah dua kelompok. Metode dalam kegitan PkM ini adalah metode knowledge transfer dan Model Community development yaitu pendekatan yang melibatkan mitra secara langsung sebagai obyek dan subyek dalam pelaksanaan kegiatan pengabdian kepada masyarakat. Adapun tahapan-tahapan dalam kegitan PkM ini adalah persiapan, pelaksanaan dan evaluasi. Hasil kegitan pemberdayaan antara lain 1) meningkatkan pemahaman mitra dalam pengolahan ubi kayu, 2) terbentuknya keterampilan mitra dalam pengolahan ubi kayu menjadi tepung singkong, 3) produk berupa tepung singkong dalam bentuk kemasan, dan 4) terbentuknya unit usaha baru dalam pengelolaan dan pengolahan singkong berbasis ruamh tangga. Kegitan masih perlu dilakukan pendampingan secara kontinu agar mitra benar-benar dapat mandiri dalam pengelolaan dan pengolahan ubi kayu menjadi priduk tepung yang higienis memiliki sertifikat halal. Community Empowerment Through Training in Processing Cassava into Cassava Flour  The abundance of agricultural products in the form of cassava in Raba village has not been able to increase the income of farmers, so far the cassava harvest has only been used as additional food ingredients, and some traditional preparations are for sale. This condition is due to the lack of understanding and skills of the residents in processing cassava which has a higher selling value. This condition became aware that Community Service (PkM) activities were carried out with the aim of empowering the Raba village community in processing cassava as a basic ingredient for making cassava flour. This activity is in partnership with two groups of cassava processed domestic businesses in Raba Village. The methods in this PkM activity are the knowledge transfer method and the Community development model, namely an approach that involves partners directly as objects and subjects in the implementation of community service activities. The stages in this PkM activity are preparation, implementation, and evaluation. The results of the empowerment activities include 1) increasing the understanding of partners in processing cassava, 2) forming partner skills in processing cassava into cassava flour, 3) products in the form of cassava flour in the form of packaging, and 4) the formation of a new business unit in the management and processing of cassava. household-based. Activities still need continuous assistance so that partners can truly be independent in the management and processing of cassava into hygienic flour products that have a halal certificate.
ANALISIS PENERAPAN STANDAR AKUNTANSI DAN SISTIM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN Alwi Alwi; M Rimawan; Aliah Pratiwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (664.569 KB) | DOI: 10.26618/inv.v2i2.4112

Abstract

This study aims to analyze the effect of the adoption of Government Accounting Standards and Internal Control Systems on the Quality of Financial Statements of case studies conducted at the Regional Government Work Unit in Bima City Government. The research instrument used was a questionnaire with a Likert scale. The population and sample in this study is the Regional Work Unit as an accounting entity in the Bima City government area. The sampling method in this study uses a purposive sampling method with the Quota Sampling approach with each SKPD there are 3 respondents sampled namely the Head of Finance, Section Head as reviewer of the financial statements that have been prepared and Accounting Section Staff in charge of directly compiling financial statements. Data analysis techniques used in this study are the Validity Test, Reliability Test, Classical Assumption Test (Normality, Multicollinearity, Autokoerlasi) and Hypothesis Test with Multiple Linear Regression Test. The results of the analysis conducted in this study indicate that there is a positive influence on the application of Government Accounting Standards and Internal Control Systems to the Quality of Financial Statements in the Regional Government Work Unit of the City of Bima.
Profitability, Liquidity, Solvency and Activity Analysis to Assess Financial Performance of PT. Visi Media Asia Tbk. Putri Wahyu Ikasanti; Alwi Alwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 2 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i2.9001

Abstract

The purpose of this research is to find out and analyze how big the financial performance of PT. Visi Media Asia, Tbk. In measuring the company's financial performance, the data analysis technique used is financial ratio panalysis which includpes 1). Profitability (Return on assets, Return on equity and Net profit margin) 2). Liquidity (Current ratio, Cash ratio and Quick ratio) 3). Solvency (debt to assets and debt to equity ratio) and 4). Activities (Total asset turnover and inventory turnover). using the One Sample T-test with the help of the SPSS Version 20 program. The sample used in this study is the financial statements in the form of balance sheets, income and cash flows for the last 10 years from 2015. 2011 – 2020. Based on the results of research and analysis shows that 1). Financial performance of PT. Visi Media Asia Tbk during 2011-2020 in terms of profitability ratios, the results of the study show that each of these indicators is considered not performing well. 2). Liquidity, the results of the study show that through the indicators of the current ratio and cash ratio, it is known that the financial performance of PT. Visi Media Asia Tbk, is considered not to perform well. Meanwhile, when viewed from the quick ratio, it is known that the financial performance of PT. Vision of Media Asia Tbk, which is considered to be performing well. 3). Solvency, financial performance research results show that each of these indicators is considered not performing well and 4). The results of the calculation of the activity ratio show that the financial performance of PT. Visi Media Asia Tbk, from each of these indicators is also considered not to perform well.
Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT Astra Agro Lestari Tbk Arfita Arfita; Alwi Alwi
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v2i3.1460

Abstract

The purpose of this study is to find out and analyze how much the financial performance of PT. Astra Agro Lestari, Tbk. In measuring the company's financial performance, the data analysis technique used is the ratio of financial profitability which includes (Return On Equity, Return On Investment, Net Profit Margin, Earning Per Share). By using the one sample T-test with the help of SPSS Version 26. The sample used is purposive sampling with certain sample appearances with available data for the last 10 years, namely from 2012-2021. Based on the results of research and analysis shows that the company's financial performance PT. Astra Agro Lestari Tbk, in terms of the analysis of the profitability ratios of the indicators return on equity, return on investment, earnings per share, which is considered a poor winner, while the net profit margin is a good winner.
Pengaruh Rasio Keuangan Dan Pertumbuhan Perusahaan Terhadap Devidend Payout Rasio (Dpr) Dan Implikasinya Pada Harga Saham: (Studi pada Perusahaan Perbankan Yang Listing di Bursa Efek Indonesia) Ulfah Ulfah; Alwi Alwi; Puji Muniarty
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 2 (2023): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v1i2.8

Abstract

This research was conducted at Banking companies listed on the Indonesia Stock Exhange (IDX). With the aim of research is to find out the effect of financial ratios and company growth on the deviation end payout ratio (DPR) and its implications for stock price in banking companies listed on the Indonesian Stock Exchange (IDX). This research is an associative research. The population in this research are 46 banking companies listed on the Indonesia Stock Exchange (IDX). The samples in this study amounted to four banks. The sampling technique used is purposive sampling. This research uses secondary data using the data analysis method Classical assumption test (consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test), multiple linear regression analysis, partial test (t-test), and path analysis with the help of the SPSS version. 20. The results of this study indicate that ROA (Return On Assets), DER (Debt to Equity Ratio), and Company Growth has no significant effect on the DPR (Devidend Payout Ratio). Furthermore, the DPR has no significant effect on stock prices, while ROA and DER have no significant effect on stock prices through the DPR (Devidend Payout Ratio), and Company Growth has a significant effect on stock prices through the DPR (Devidend Payout Ratio).
Pengaruh Debt To Asset Ratio, Working Capital Turnover dan Sales Growth Terhadap Return On Asset: Studi pada PT Primarindo Asia Infrastructure Tbk Muhammad Iksan; Alwi Alwi; Puji Muniarty
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 2 (2023): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v1i2.9

Abstract

This research was conducted on manufacturing companies listed on the Indonesian Stock Exchange. With the aim of the research is to determine the effect of Debt to Asset Ratio, Working Capital Turnover, and Sales Growth on Return on Assets at PT. Primindo Asia Infrastructure Tbk. This research is associative research. The population in this study are companies that have gone public and have been listed on the Indonesian stock exchange for 17 years at PT. Primarindo Asia Infrastructure Tbk from 2005 to 2021. The sample in this study is 8 years. The sampling technique used is purposive sampling. This study uses secondary data using data analysis methods Classical assumption test (consisting of normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test), multiple linear regression analysis, coefficient of determination test, partial test (t-test), simultaneous test (f -test). The results of this study indicate that the Debt to Asset Ratio, Working Capital Turnover, and Sales Growth have a significant effect on Return on Assets. Furthermore, DAR has a significant effect on Return on Assets, while WCT and Sales Growth have no significant effect on Return On Assets.
Analisis Perbandingan Degree ff Financial Leverage Antara Pt. Japfa Comfeed Indonesia Tbk dan Pt. Charoend Pokphand Indonesia Tbk Saodah Saodah; Alwi Alwi
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 1 No. 2 (2023): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v1i2.10

Abstract

This study aims to analyze whether or not there is a difference in the Degree of Financial Leverage between PT. Japfa Comfeed Indonesia Tbk and PT. Charoend Pokphand Indonesia Tbk. The type of research used in this research is comparative research (comparison). Comparative research is used to determine the comparison of the Degree of Financial Leverage between PT. Japfa Comfeed Indonesia Tbk (X1) and PT. Charoend Pokphand Indonesia Tbk (X2). The variable in this study is DFL (Degree of Financial Leverage). The sampling method used was a purposive sampling method, namely taking a sample that was determined previously based on the aims and objectives of the research and the sample in this study was the financial statements at PT. Charoend Pokphand Indonesia Tbk and PT. Charoend Pokphand Indonesia Tbk for 10 years starting from 2012 to 2021. The data analysis used was in the form of a t-test of two independent samples. The results of the analysis show that there is a significant difference in the Degree of Financial Leverage between PT. Japfa Comfeed Indonesia Tbk and PT. Charoend Pokphand Indonesia Tbk, the results of data interpretation can be compared tcount and ttable. If tcount ≥ table, then H0 is accepted and Ha is rejected. So {(2.534) ≥ (2.306)}, then H0 is rejected and Ha is accepted.
Pengaruh Rasio Solvabilitas Terhadap Pertumbuhan Laba Pada Sub Sektor Perbankan : (Study Kasus Pada Perbankan BUMN Yang Terdaftar di Bursa Efek Indonesia) Mulia Mulia; Aris Munandar; Alwi Alwi
Cantaka: Jurnal Ilmu Ekonomi dan Manajemen Vol. 1 No. 2 (2023): (Desember)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/cantaka.v1i2.52

Abstract

The purpose of this study is to determine whether there is a simultaneous significant influence between debt to asset ratio (DAR), debt to equity ratio (DER), and time interest earned ratio (TIER) on profit growth in banking companies listed on the IDX. The method in this study is descriptive, with the type of research is associative. The data from this study is secondary data, namely financial statements from state-owned banks listed on the IDX (BTN, Mandiri, BRI, and BNI). The analysis technique in this study is multiple linear regression. The results showed that there was an influence of DAR, and DER on profit growth. The TIER results stated that they did not affect profit growth. Meanwhile, together DAR, DER, and TIER affect profit growth in state-owned banking companies.