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All Journal Jurnal Dedikasi Masyarakat Cateris Paribus Journal
Rudi Arafah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pendampingan penyusunan laporan keuangan pada UMKM Kelompok Pengrajin Kerang Indah Kota Parepare Yasri Tarawiru; Rudi Arafah
Jurnal Dedikasi Masyarakat Vol. 7 No. 1 (2023): Jurnal Dedikasi Masyarakat
Publisher : P3HKI - Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/jdm.v7i1.2648

Abstract

UMKM are now getting attention from the government and the general public now, because UMKM can improve the community's economy, such as UMKM of Kerang Indah Craftsmen in Soreang District which are able to produce various handicraft products from sea shells, but so far there are still many UMKM that have not been able to make financial reports. able to distinguish or classify production costs such as the cost of Raw Materials, Labor Costs, and Factory Overhead Costs to make financial reports with UMKM standards. The method used is Community Service, the first is observation, the second is socialization of UMKM financial reports, the third is assistance in preparing financial reports, the fourth is training in preparing financial reports, evaluating whether UMKM Shellfish Craftsmen are able to generate profits or losses as a shellfish craftsman business. the.The benefit of this community service is that it will gradually provide knowledge and skills in classifying production costs such as the cost of Raw Materials, Labor Costs, and Overhead Costs to make financial reports with UMKM standards.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENYALURAN KREDIT USAHA MIKRO KECIL DAN MENENGAH (UMKM) PADA PT.BANK SULSELBAR CABANG ENREKANG Ruslang T; Rudi Arafah; Solihin Achmad
Cateris Paribus Journal Vol. 4 No. 1 (2024): Cateris Paribus Journal
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Capital Adequacy Ratio (CAR) dan Non Performing Loans (NPL) terhadap penyaluran kredit UMKM PT Bank SulSelbar Cabang Enrekang Jenis penelitian ini deskriptif. Penelitian ini dilakukan di PT BANK SulSelbar cabang Enrekang yang berlokasi di jalan Sultan Hasanuddin No.4 Kecematan Enrekang Kabupaten Enrekang Sulawesi Selatan. Jenis data dalam penelitian ini adalah data sekunder yang berupa data menurutderet waktu dalam jangka waktu lima tahun, yaitu tahun penelitian 2018 sampai dengan 2022. Data diperoleh dari PT BANK SulSelbar Cabang Enrekang. Hasil penelitian menunjukkan bahwa (1) variabel Capital Adequacy Ratio (CAR) berpengaruh positif dan tidak signifikan mempengaruhi penyaluran jumlah kredit. (2) variabel Non Performing Loan (NPL) berpengaruh negatif dan tidak signifikan terhadap penyaluran jumlah kredit.(3) Kredit UMKM dari PT Bank Sulselbar Cabang Enrekang dipengaruhi oleh variasi dari kedua variabel independen yang digunakan, yaitu Capital Adequacy Ratio (CAR), dan Non Performing Loan (NPL).
Co-Authors Ruslang T Solihin Achmad Yasri Tarawiru