Abstract:Good financial management has a very important role in the long-term success of a company. However, currently, there are still many companies that experience problems in terms of managing their company's finances, one of…
which is PT. Anak Rantau Riau. This company is a service and goods company engaged in sports, namely fitness and workout sports. PT. Anak Rantau Riau experienced problems in the form of differences between the money received in the company account and the revenue recorded in the point on-sales system and several times made payments twice for the same invoice. Seeing this, of course, there needs to be steps to follow up so that nothing like that happens in the future. To follow up on this, discussions with company employees were held to determine what platforms and techniques were suitable and easy to implement to overcome the company's problems. Then, followed by providing direction to employees regarding the utilization of Microsoft Excel and spreadsheets as well as knowledge about the importance of even the smallest difference in money in finance. Finally, there will be an assessment of the results of the training. The result of the follow-up is that the problem of discrepancies between the money in the account and the revenue recorded in the point on-sales system can be minimized and there is no need to pay invoices twice for one invoice.
Keywords: Internal Financial Management, Debt Management, Point on Sales System
Abstract:Competition in today's business world is getting tighter, causing increasing competition for business people in today's very open market era. Activities and businesses carried out must be able to have a high selling value…
e and have creativity to attract the attention of consumers. UMKM ARI TEMPE is one of the MSMEs located in Serdang Village, Meranti District, Asahan Regency that produces food. The problem faced by these MSMEs is that the production process is still very minimal, and the way of marketing products still uses a house-to-house system. The problem solving provided from this service program is to offer training and mentoring to increase production, providing assistance with tools and goods that can maximize production, and marketing training. The method of implementing this service activity is through Community Education, the core activities are training, and mentoring and evaluation. Implementation of training activities and production assistance to increase revenue through improving production quality and marketing. It can be concluded that there is a transfer of knowledge, especially on how to improve the quality of production and marketing with test results that show improvement. Through this training, it is expected to have a positive impact, especially improving performance in Ari Tempe MSMEs so that they can increase income from the products produced and increase customer satisfaction.
Keywords: increased; production; quality; marketing; tempeh
Abstrak: Persaingan di dunia bisnis saat ini semakin ketat, sehingga menyebabkan semakin meningkatnya persaingan para pelaku usaha di era pasar yang sangat terbuka saat ini. Kegiatan dan usaha yang dilakukan harus bisa memiliki nilai jual yang tinggi dan memiliki kreativitas untuk menarik perhatian konsumen. UMKM ARI TEMPE adalah salah satu UMKM yang berada di Desa Serdang, Kecamatan Meranti, Kabupaten Asahan yang memproduksi bidang pangan. Permasalahan yang dihadapi oleh UMKM ini adalah proses produksi yang masih sangat minim sekali, dan cara pemasaran produk masih memgunakan sistem rumah ke rumah. Pemecahan masalah yang diberikan dari program pengabdian ini adalah menawarkan pelatihan dan pendampingan untuk meningkatkan produksi, pemberian bantuan alat dan barang yang dapat memaksimalkan produksi, dan pelatihan pemasaran. Metode pelaksanaan kegiatan pengabdian ini adalah melalui Pendidikan Masyarakat, kegiatan inti berupa pelatihan, dan pendampingan serta evaluasi. Pelaksanaan kegiatan pelatihan dan pendampingan produksi untuk meningkatkan pendapatan melalui peningkatakn kualitas produksi dan pemasaran. Dapat disimpulkan bahwa terjadi transfer pengetahuan khususnya tentang cara meningkatkan kualitas produksi dan pemasaran dengan hasil tes yang menunjukkan peningkatan. Melalui pelatihan ini diharapkan dapat memberikan dampak positif khususnya memperbaiki kinerja di UMKM Ari Tempe sehingga dapat meningkatkan pendapatan dari produk yang dihasilkan serta meningkatkan kepuasan pelanggan.
Abstract:State revenues do not only come from taxes but also from Non-Tax State Revenues (PNBP). All of these revenues will be used by the government in the context of administering government and implementing equitable development.…
nt. The Non-Tax State Income (PNBP) has two different main functions, namely as budgetary and also as regulatory. Since the onset of Covid-19, the whole world has been in an uproar and all aspects have been affected. Likewise, the DJKN Bali Nusra Regional Office also felt the impact where the target of PNBP for State-Owned Goods (BMN) was not achieved in 2020 and causing the target given to decrease every year and many state assets to be unused. This service activity is carried out using a descriptive qualitative method in which this research focuses on the government's efforts to increase non-tax state revenues through the use of rental goods (BMN). The conclusion of this service activity is that the DJKN Bali Nusra Regional Office makes various efforts in order to increase PNBP on state property rentals by providing education through socialization or workshops to work units (stake) to better understand asset management, strengthening the role of the KPKNL, strengthen database and BMN, giving rewards to the stake if it reaches the target, and there needs to be good support and cooperation between the stakes with each other.
Keywords: State Property (BMN); Non-Tax State Revenue (PNBP; Strategy to Increase PNBP in BMN
Abstrak: Penerimaan negara tidak hanya berasal dari pajak melainkan ada juga dari Penerimaan Negara Bukan Pajak (PNBP). Yang dimana semua penerimaan tersebut akan digunkan oleh pemerintah dalam rangka penyelenggaraan pemerintah dan pelaksanaan pembangunan yang merata. Adapun Penghasilan Negara Bukan Pajak (PNBP) memiliki dua fungsi utama yang berbeda yaitu sebagai budgetary dan juga sebagai regulatory. Semenjak adanya Covid-19 membuat seluruh dunia gempar dan semua aspek terkena dampaknya. Begitupun, Kanwil DJKN Bali Nusra yang turut merasakan dampaknya dimana tidak tercapainya target PNBP Barang Milik Negara (BMN) pada tahun 2020 dan menyebabkan target yang diberikan menurun setiap tahunya dan banyak aset negara yang tidak terpakai. Aktivitas pengabdian ini dilakukan menggunakan metode kualitatif deskriptif yang dimana penelitian ini memfokuskan pada upaya pemerintah dalam meningkatkan penerimaan negara bukan pajak melalui pemanfaatan sewa barang (BMN). Kesimpulan dari aktivitas pengabdian ini adalah Kanwil DJKN Bali Nusra melakukan berbagai upaya agar dapat meningkatkan PNBP pada sewa barang Milik negara dengan cara memberikan edukasi melalui sosialisasi atau workshop kepada satuan kerja (satker) agar lebih memahami tentang pengelolaan aset, memperkuat peran KPKNL, memperkuat database dan BMN, memberikan reward kepada satker jika mencapai target, dan perlu adanya dukungan dan kerjasama yang baik antara satker satu dengan lainya.
Kata kunci: Barang Milik Negara (BMN); Penerimaan Negara Bukan Pajak (PNBP); Strategi Meningkatkan PNBP Pada BMN
Abstract:The international world has recognized Indonesia for its extraordinary natural wealth, this makes many tourists interested in coming to Indonesia. In addition to aiming to travel, it also aims to invest or invest in Indonesia,…
nesia, various investments are made, one of which is trying to own and control land in Indonesia using a nominee agreement or a name-borrowing agreement. The research used in this journal uses normative legal research methods, the prohibition of making nominee agreements has been regulated in Article 33 paragraph (1) of the Investment Law so that the nominee agreement has no binding legal force and is declared null and void or considered an agreement. it never happened. But in fact, there are still many practices of borrowing share names by foreigners in investment in the territory of the State of Indonesia, this can result in losses in the field of state revenue, the State should get higher income from foreign investment, but it is reduced due to fraud committed by the foreign investor.
Keywords: investment; legitimacy; nominee agreement.
Abstrak : Didunia Internasional telah mengakui Indonesia dengan kekayaan alamnya yang luar biasa, hal ini membuat banyak wisatawan tertarik untuk datang ke Indonesia. Selain bertujuan untuk berwisata mereka juga menanamkan modal atau melakukan investasi di Indonesia, berbagai investasi dilakukan, salah satunya berusaha memiliki dan menguasai tanah di Indonesia dengan menggunakan perjanjian nominee yang selanjutnya di sebut perjanjian pinjam nama. Aktifitas pengabdian ini menggunakan metode penelitian hukum normative. Hasil dari kegiatan pengabdian ini adalah larangan Pembuatan perjanjian nominee telah diatur dalam Pasal 33 ayat (1) Undang-undang Penanaman Modal, Sehingga, perjanjian nominee tersebut tidak memiliki kekuatan hukum yang mengikat dan dinyatakan batal demi hukum atau dianggap perjanjian tersebut tidak pernah terjadi. Tetapi pada kenyataanya masih banyak ditemui praktik pinjam nama saham oleh orang asing dalam penanaman modal di wilayah Negara Indonesia, hal ini dapat mengakibatkan kerugian dibidang pendapatan Negara. Negara seharusnya mendapatkan pendapatan yang lebih tinggi dari penanaman modal asing, akan tetapi berkurang dikarenakan kecurangan yang dilakukan oleh penanam modal asing.
Kata kunci : investasi; keabsahan; perjanjian nominee.
Abstract:Abstract: Nagari Pariangan as the most beautiful tourist village in the world has a place to help the community's economy, increase local revenue (PAD). Local industrial products that have been owned by the community can…
become souvenirs for visiting tourists. However, in fact Nagari Pariangan does not have the media to promote it. This study aims to analyze the convergence of media in marketing the local industrial handicraft products of the community. This research approach is descriptive qualitative, with data collection methods, namely by means of observation and interviews and literature review. The results of this study reveal that Nagari Pariangan is an area with tourism potential that has become the spotlight of the world, there is a need for a media that helps the community in introducing local Nagari products in order to increase local community income. The main key to convergence is digitization, Nagari Pariangan does not yet have digital media as a forum for supporting community industrial output. Based on the 3C technology dimension (Communication, Compute and Contents), which consists of the IT Industry, Telcom Infrastructure Provides, and the Content Industry. Nagari Pariangan is considered capable of building a digitalized medium, in order to be able to make the economy of the people in areas that have tourism potential much better.
Keywords: convergence; craft produk; media
Abstrak: Nagari Pariangan sebagai desa wisata terindah dunia memiliki wadah untuk membantu perekonomian masyarakat, menambah pendapatan asli daerah (PAD). Hasil Industri lokal yang selama ini dimiliki oleh masyarakat bisa menjadi oleh-oleh bagi wisatawan yang berkunjung. Namun, pada kenyataanya Nagari pariangan belum memiliki media dalam mempromosikannya. Penelitian ini bertujuan untuk melakukan analisis konvergensi media dalam memasarkan produk kerajinan industri lokal masyarakat. Metode penelitian ini adalah kualitatif deskriptif, dengan metode pengumpulan data yaitu dengan cara observasi dan wawancara serta kajian literatur. Hasil dari penelitian ini mengungkapkan bahwa Nagari Pariangan merupakan daerah dengan potensi wisata yang sudah menjadi sorotan dunia, dan perlu adanya sebuah media yang membantu masyarakat dalam memperkenal produk lokal nagari agar bisa menambah pendapatan masyarakat setempat. Kunci utama konvergensi adalah digitalisasi, Nagari Pariangan belum memiliki media digital sebagai wadah dalam mendukung hasil industri masyarakat. Berdasarkan dimensi teknologi 3C (Communication, Compute and Contents), yang terdiri dari IT Industry, Telcom Infrastructure Provides, serta Content Industry. Nagari Pariangan dirasa mampu untuk membangun sebuah media yang digitalisasi, agar mampu menjadikan ekonomi masyarakat di daerah yang memiliki potensi wisata jauh lebih baik.
Kata kunci: konvergensi; media; produk kerajinan
Abstract:Abstract : In building community economic independence, each year DISKOPDAGIN provides micro business loans sourced from the Asahan Regency Regional Revenue and Expenditure Budget (APBD) funds which aim to help strengthen…
n capital for micro business actors. However, in providing micro business credit, certain conditions or criteria are required so that the DISKOPDAGIN can determine whether the customer receiving the micro business loan is eligible to receive credit or not. The problem that is often faced by the Department of Industry and Trade at this time is the difficulty in making decisions to determine recipients of micro business loans. The purpose of this research is to facilitate the Department of Industry and Trade in selecting micro business credit customers. The Simple Additive Weighting (SAW) method in this study aims to select the best alternative from a number of alternatives to be used based on specified criteria. The results of this study are micro business credit decision support systems, where the application of this system shows that the results of the ranking process with the SAW method are the same if calculated manually. The calculation uses 7 criteria where the highest alternative is the Asmah alternative (A7) with a preference value of 1.
Keywords: decision support system; micro business credit; simple additive weighting;
Abstrak: Dalam membangun kemandirian ekonomi masyarakat, tiap tahunnya DISKOPDAGIN mengadakan kredit usaha mikro yang bersumber dari dana Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten Asahan yang bertujuan untuk membantu penguatan modal kepada pelaku usaha mikro. Namun dalam memberikan kredit usaha mikro juga mempunyai syarat-syarat atau kriteria tertentu agar pihak DISKOPDAGIN dapat menentukan apakah nasabah penerima kredit usaha mikro tersebut layak menerima kredit atau tidak. Permasalahan yang sering dihadapi oleh pihak DISPERINDAG saat ini ialah kesulitan dalam mengambil keputusan untuk menentukan penerima kredit usaha mikro. Tujuan dari penelitian ini untuk memudahkan pihak DISPERINDAG dalam menyeleksi nasabah kredit usaha mikro. Metode Simple Additive Weighting (SAW) dalam penelitian ini bertujuan untuk menyeleksi alternatif terbaik dari sejumlah alternatif yang akan digunakan berdasarkan kriteri yang ditentukan. Hasil penelitian ini sistem pendukung keputusan kredit usaha mikro, dimana penerapan sistem ini menunjukkan bahwa hasil dari proses perangkingan dengan metode SAW sama jika dihitung secara manual. Perhitungan menggunakan 7 kriteria dimana alternatif yang tertinggi adalah alternatif Asmah (A7) dengan nilai preferensi 1.
Kata Kunci: kredit usaha mikro; sistem pendukung keputusan; simple additive weighting;
Abstract:Tourism is one of the most important factors for the revenue of an area. To attract the interest of tourists takes some supporting factors, one of which is the hotel or the guesthouse. In the process of prediction of tourists…
rists visit, required data the number of tourists staying in order to predict for the next time. The prediction method used in this system is a method of Backpropagation Neural Network based on time series data forecasting component variansi random or random process beginning with autocorrelation for determination of input variables. Method of Backpropagation itself is known quite well used in the forecasting of time series data. The result of the method of Backpropagation is a number of predictions that tourists visit can be a reference for related officials in taking decisions for the period ahead.
Abstract:This study examines the development of fiscal decentralization and its relationship to regional financial independence in Indonesia through a systematic literature review. The objective is to synthesize empirical and conceptual…
ceptual findings published between 2017 and 2026 concerning the determinants, measurement, and consequences of regional financial independence, particularly the role of local own-source revenue (PAD), intergovernmental transfers, and capital expenditure. Using a systematic search of Scopus, Google Scholar, and Garuda databases, 30 relevant articles were screened, selected, and analyzed following defined inclusion and exclusion criteria. The review finds that fiscal decentralization consistently strengthens local revenue mobilization and administrative accountability when accompanied by adequate institutional capacity, transparent governance, and effective management of natural and economic resources. However, the effectiveness of decentralization varies considerably across regions due to disparities in economic potential, human resources, and political commitment. The synthesis further shows that financial independence positively affects the quality of public services and regional economic growth, although the relationship is moderated by expenditure efficiency and governance quality. The novelty of this review lies in its integrative framework linking revenue-side determinants, expenditure behavior, and governance mechanisms within a single analytical narrative, an integration rarely addressed jointly in prior single-country studies. The findings offer practical implications for policymakers designing fiscal transfer formulas and for future researchers seeking to test moderating variables such as digitalization and institutional quality in the fiscal decentralization–financial independence nexus.
Abstract:The discourse on casino legalization in Indonesia arises as a response to the widespread illegal gambling that remains difficult to eradicate despite being prohibited under the Criminal Code (KUHP), Law No. 7 of 1974, and…
d the Electronic Information and Transactions Law (ITE). The gap between legal norms (das sollen) and social reality (das sein) shows that prohibition alone has not been effective. This research uses a qualitative method with a normative juridical approach based on legislation and a comparative approach, particularly examining Malaysia and Singapore, which have successfully managed casinos through strict regulations. The findings indicate that casino legalization in Indonesia could serve as an alternative fiscal policy, provided that clear regulations are established, ensuring economic benefits such as increased state revenue and effective control over illegal gambling, without undermining national morals and values.
Abstract:This study aims to analyze the effect of regional wealth, regional expenditure, and General Allocation Fund (DAU) on local government performance in Indonesia. Local government performance is strongly influenced by how these…
hese three factors are managed and optimized. Well-managed local wealth can increase regional fiscal capacity and reduce dependence on funding from the central government. Effective and efficient local expenditure plays a role in providing quality public services, while DAU makes an important contribution to regions with limited fiscal capacity. The method used in this research is a literature study by analyzing related literature, including scientific articles, government reports, and previous research. The results show that the interaction between the three factors has a significant impact on local government performance, which is reflected in development achievements and improvements in people's quality of life. Recommendations from this study include the need for more efficient management of local wealth, more focused allocation of local expenditure to priority sectors, and reduced dependence on DAU by increasing local own-source revenue (PAD). This study also suggests further research to explore the impact of DAU management on regional fiscal resilience.