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Andi Mariani; Hayati Palesa; Rahma Badaruddin; Warihan Unok; Ni Wayan Sridani

International Journal of Medicine and Health 2025 Lembaga Pengembangan Kinerja Dosen

Teeth and mouth are the first part of the digestive system, where germs and bacteria can enter and cause health problems. Teeth are also part of the body. Tooth decay can affect the health of other body parts, which can disrupt daily activities. Brushing your teeth plays a very important role in preventing the development of bacteria that can cause tooth decay. Therefore, effective educational efforts are needed to care for teeth by brushing your teeth at least twice a day at the right time, in the morning after breakfast and at night before bed. The behavior of eating sticky and sweet foods can affect the occurrence of tooth decay. One method that is considered effective is education that can increase knowledge about how to brush your teeth properly. The purpose of this study was to analyze the effect of providing education on how to brush your teeth properly and correctly to increase the knowledge of elementary school children. This study used a quasi-experimental research method (Quasi Experimental Design), a pre-experimental design with a pre-post design Single group that is quantitative. The population in this study was 55 people. The research sample was 35 people using the Slovin formula with a margin of error (0.1). with a significance level of p <0.05.

Dida Maulidya Al Afshana

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of capital variables and production costs on the income of Micro, Small, and Medium Enterprises (MSMEs) in the Kediri area, East Java. The method used is a descriptive quantitative approach with data collection techniques through the distribution of questionnaires to MSME actors. Data analysis was performed using multiple linear regression with the help of SPSS software version 26. The results of the study show that both capital and production costs have a significant influence on the income of MSMEs. Capital plays a key role in supporting business operations and expansion, while production costs affect efficiency and profit margins. These findings indicate that increasing access to capital and optimal management of production costs can be an important strategy in increasing MSME income. This research provides practical contributions for stakeholders, including local governments and financial institutions, in designing policies for empowering MSMEs that are more targeted. In addition, the results of this study can be a reference for further research that focuses on other variables that also affect the performance of MSMEs. Thus, a deeper understanding of microeconomic factors can encourage the sustainable growth of the MSME sector in the Kediri area and its surroundings.

Adila Permatasari; Dudang Gojali

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Islamic banking plays a crucial role in providing financing in accordance with Islamic principles, including through the Home Ownership Credit (KPR) product. This study aims to analyze the implementation of the Murabahah and Musyarakah Mutanaqishah (MMQ) contracts in the iB Hijrah KPR financing product at Bank Muamalat KCP Rancaekek. The Murabahah contract is implemented through a sale and purchase mechanism, where the bank purchases the house the customer needs and resells it with an agreed profit margin, thus providing price certainty and a simple process. Meanwhile, the MMQ contract is based on a partnership between the bank and the customer with a concept of joint ownership that gradually decreases, thus creating flexibility and a more balanced risk sharing. This study uses a qualitative descriptive approach with data collection techniques through literature studies, interviews, and observations. The results of the analysis show that the majority of customers prefer the Murabahah contract due to its simplicity, although in the long term, MMQ is seen as more economical and fair. Thus, both contracts are equally relevant to support Sharia-based home ownership. This research is expected to contribute to Islamic banking in improving service quality, strengthening Islamic financial literacy, and encouraging innovation in competitive and sustainable financing products.

Dies Nurhayati; Muhammad Syarifuddin Ahzab; Ninik Sudarwati

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the role of BRICS—an intergovernmental organization consisting of Brazil, Russia, India, China, and South Africa—in fostering global cooperation and contributing to world economic stability. BRICS was founded as a strategic response to the dominance of Western financial institutions such as the International Monetary Fund (IMF) and the World Bank, which have long been criticized for their unequal representation and decision-making processes favoring developed economies. In this context, BRICS provides an alternative financial architecture through the creation of the New Development Bank (NDB) and the Contingent Reserve Arrangement (CRA), both of which serve as instruments to support development financing and ensure financial security for its members. Grounded in the frameworks of constructivism and soft power diplomacy, BRICS emphasizes the principles of equality, mutual respect, sustainable development, and South-South cooperation. These values are reflected in its policies and initiatives that prioritize inclusivity, fair participation, and collective growth, especially for developing nations often marginalized in the global economic order. By representing more than 40% of the world’s population and contributing approximately 23% of global GDP, BRICS demonstrates its capacity to shape the international system and establish a more balanced distribution of power and resources. This research employs a qualitative descriptive approach based on secondary data, which is analyzed narratively to highlight the evolving dynamics of BRICS within the global economy. The findings indicate that BRICS has significant potential to challenge Western economic hegemony, enhance economic solidarity among emerging markets, and provide developing countries with greater opportunities for growth and cooperation. Ultimately, BRICS emerges not only as a counterweight to established global institutions but also as a transformative actor capable of reshaping the trajectory of international economic governance in the future.

Saskia A. Hasibuan; Berlianti Berlianti

Concept: Journal of Social Humanities and Education 2025 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

The family plays a central role in shaping children’s growth and well-being, particularly in marginalized communities where access to education and healthcare is limited. This study aims to describe the forms of family support in improving the well-being of children at Sanggar Anak Sungai Deli, a non-formal educational institution located along the banks of the Deli River in Medan City. Using a qualitative descriptive approach, the research involved observations, in-depth interviews, and documentation. The informants included families of children, sanggar administrators, and children actively participating in the program. The findings reveal that family support is manifested in six main indicators: (1) positive emotional relationships, (2) provision of safety and comfort, (3) instilling positive values, (4) support for education and talent development, (5) protection from negative influences, and (6) partial fulfillment of basic needs. These supports contribute significantly to children’s emotional, social, and intellectual well-being, although the physical aspect remains less fulfilled due to economic constraints. Despite limited financial resources, families demonstrate care and commitment to supporting their children’s development. Sanggar Anak Sungai Deli serves as an essential partner by providing a safe and supportive learning environment. This study concludes that family involvement, combined with community-based interventions such as SASUDE, is crucial in ensuring holistic child well-being. The implications highlight the importance of strengthening collaboration between families, community organizations, and government to address gaps in child welfare programs in marginalized areas.  

Elisabeth Florensia Anjeli; Maria Nona Dince; Yustina Olivia Dasilva

Jurnal Projemen UNIPA 2025 Universitas Nusa Nipa Maumere

This research aimed to determine whether accounting knowledge, business experience, and work motivation influence the perception of using accounting information among MSMEs actors in Nita Village. The method used was a quantitative method. The population in this research consisted of all MSMEs actors in Nita Village, totalling 80 people. The sample used in this research was determined by Slovin's formula with a 10% margin of enor, resulting in a sample size of 44 people. The sampling technique used in this research was Simple Random Sampling. The data used in this research were quantitative data obtained through respondents completing questionnaires using a Likert seale. Data processing in this research used the SPSS (Statistical Package for the Social Sciences) program, version 2025. The research results showed that accounting knowledge influences the perception of using accounting information among MSMEs actors in Nita Village, as indicated by a t-statistic value of 2.789, which was greater than the t-table value of 2.021, or 2.789 > 2.021. Business experience did not influence the perception of using accounting information among MSMEs actors in Nita Village, as indicated by a t-statistic value of 0.101, which was smaller than the t-table value of 0.920, or 0.101 <0.920. Work motivation did not influence the perception of using accounting information among MSMEs actors in Nita Village, as indicated by a t-statistic value of 2.318, which was greater than the t-table value of 0.021. or 2.318>0.021.  

Wulan Syakirah; Ratnawaty Marginingsih; Wiwit Rohaeni Yulianti

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Bina Kesan Cooperative in Bojonggede is a cooperative whose main activities focus on assisting members in meeting financial needs, improving welfare, and encouraging the development of members’ businesses. This study aims to determine the extent to which compensation and motivation influence employee performance. The research method employed was quantitative with a descriptive approach, while the sampling technique was determined using the Slovin formula to ensure that the number of respondents was representative. Data were collected through questionnaires that had been tested for validity and reliability, and then processed using SPSS version 27. The statistical test results indicate that the t-value of 1.492 is greater than the t-table value of 0.2681, with a significance level of 0.00 < 0.05, leading to the rejection of the null hypothesis (H₀). All R-values of 0.05 > R-table 3.18 demonstrate that the research instruments were valid. Furthermore, the F-value of 180.803 is higher than the F-table value of 2.00758, with a significance level of 0.00 < 0.05, confirming that the regression model is significant. Based on these findings, it can be concluded that compensation and motivation variables simultaneously have a positive and significant effect on employee performance at Bina Kesan Cooperative, Bojonggede.

Umi Aghni; Dwi Heppy Rochmawati; Wigyo Susanto

Jurnal ilmu Kesehatan Umum 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Cancer is still one of the leading causes of death in Indonesia and poses a major challenge in the world of health. Cancer patients undergoing chemotherapy generally face various psychological problems, one of which is anxiety arising from side effects of therapy, uncertainty of treatment, and deterioration of physical condition. This study aimed to analyze the relationship between family support and anxiety levels in patients undergoing chemotherapy. The research design uses a quantitative approach with a cross-sectional method. The research sample amounted to 40 chemotherapy patients at RSI Sultan Agung Semarang who were selected using a total sampling technique. The research instruments were in the form of family support questionnaires and the Hamilton Anxiety Rating Scale (HARS). Data analysis was carried out using the Marginal Homogeneity test. The results showed that most patients received family support in the moderate to high category (75%) and experienced mild to moderate levels of anxiety (70%). Based on statistical tests, a value of p = 0.001 was obtained, which showed a significant relationship between family support and anxiety levels in chemotherapy patients. The conclusion of this study confirms that good family support plays an important role in helping patients reduce anxiety during treatment. These findings indicate the importance of active family involvement in accompanying patients, both emotionally, informationally, and instrumentally. Therefore, educational programs involving families are highly recommended to improve the quality of care and support the psychological condition of cancer patients.

Tius, Angelbert Faridzal; Mitan , Wilhelmina; Lamawitak , Paulus Libu

Jurnal Projemen UNIPA 2025 Universitas Nusa Nipa Maumere

This study aims to analyze the profitability and operational efficiency of Sube Huter credit union. Profitability is measured by the Net Profit Margin (NPM) ratio, while operational efficiency is measured using the Operating Cost to Operating Income ratio and several other indicators related to operational costs. The data utilized in this research consist of secondary data from Sube Huter's credit union financial reports for the period 2020 to 2024. The analysis was conducted employing the financial ratio method to assess the cooperative's profitability and operational efficiency. The results indicate that the cooperative's profitability falls into the unhealthy category with a consistent NPM of 2%, while operational efficiency is categorized as less healthy with a Operating Costs to Operating Income value approaching 97-98%. The primary cause of low efficiency is high operational costs, particularly employee salary expenses that are not commensurate with revenue. However, the indicator of operating costs to total receivables still demonstrates healthy performance. This study recommends the implementation of more effective cost management, financial product development, and increased transaction volume to enhance the cooperative's profitability and operational efficiency.

Ni Luh Gede Meilantari; Made Henra Dwikarmawan Sudipa; Ni Wayan Meidariani; Miyawaki Toshiya; Ni Putu Libra Cahyani

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

The silver craft center in Sukawati District, Gianyar Regency, Bali faces significant challenges related to product marketing in the digital era. A heavy reliance on offline sales through exhibitions and tourists has resulted in slim profit margins for artisans, making their economic conditions highly vulnerable to fluctuations in visitor numbers. Additionally, silver artisans face difficulties in managing digital marketing, including limitations in writing attractive product descriptions, lack of understanding of product photography, and insufficient skills in managing social media and online stores. This situation adversely affects market reach, especially for international consumers who cannot access these products directly. To address these issues, the Japanese Literature Study Program at Mahasaraswati University Denpasar collaborated with Shitennoji University, Osaka, to conduct a community service program focused on mentoring digital marketing for silver craft products targeting the Japanese market, particularly with Yanyan Silver, one of the cooperative partners. The community service activities lasted for two months, beginning with observation and situation analysis on June 14, 2025, and concluding with evaluation at the end of August 2025. The Participatory Action Research (PAR) approach enabled active participation from artisans in every stage of the activity, from problem identification, planning, implementation, to evaluation. This approach ensures that the solutions produced are tailored to local needs and context. The marketing strategy employed used an integrated marketing mix covering product, price, promotion, and distribution through digital platforms. This facilitated easier customer access in Japan and enhanced Yanyan Silver’s brand awareness. These efforts positively impacted expanding market reach, improving the economic stability of artisans, and strengthening the competitiveness of silver craft products internationally, especially in the Japanese market.

Wafiq Soliki; Habibah Habibah

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to analyze the influence of Gross Profit Margin (GPM) and Inventory Turnover Ratio (ITR) on profit growth at PT Gudang Garam Tbk during the period 2014–2024. The research employs a quantitative method with a descriptive approach and utilizes multiple linear regression analysis. Data were gathered from financial report documentation and a literature study. The F-test results indicate that GPM and ITR, when considered together, have no significant effect on profit growth, with an F-statistic value of 1.065, which is lower than the F-table value of 5.318, and a significance value of 0.389 > 0.05. Furthermore, the t-test results reveal that GPM (t-statistic 1.122; p = 0.295) and ITR (t-statistic 0.160; p = 0.877) do not have a significant partial effect on profit growth, as the significance values of both variables are higher than 0.05. The findings suggest that GPM and ITR are not the primary factors influencing the company's profit growth. Therefore, it is recommended that external factors such as market conditions, industry trends, and economic variables should be considered more carefully in managerial decision-making. This study contributes to the understanding of financial performance analysis, providing insights for both academics and practitioners in the field of corporate finance.

Panji Dharma Agung P; Akhmad Naruli; Miladiah Kusumaningarti

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of Corporate Social Responsibility (CSR) implementation on profitability, with the Sustainability Report acting as a moderating variable, at PT Sinergi Gula Nusantara, Ngadirejo Sugar Factory, during the 2019–2023 period. Profitability was measured using Return on Assets (ROA) and Net Profit Margin (NPM), CSR was assessed through the PROPER rating, and the Sustainability Report was evaluated using a disclosure index based on the Global Reporting Initiative (GRI) standards. The research utilized a quantitative descriptive method and Moderated Regression Analysis (MRA) to test the relationships between the variables. The findings revealed that CSR had a positive and significant effect on both ROA and NPM. However, the study found that the Sustainability Report did not moderate the relationship between CSR and ROA, indicating that the sustainability disclosures had no significant impact on improving ROA. In contrast, the Sustainability Report was able to moderate the relationship between CSR and NPM, strengthening the influence of CSR on profitability as measured by NPM. This suggests that sustainability reporting plays a critical role in enhancing the positive effects of CSR on financial performance, particularly in terms of profitability indicators such as NPM. The study provides valuable insights for companies aiming to integrate CSR practices and sustainability reporting to achieve improved financial performance and long-term sustainability.

Chori Nurfadia; M. Jusman Syah

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to determine the effect of the Current Ratio, Debt to Equity Ratio, Net Profit Margin, and Total Asset Turnover on Return On Assets (ROA) in manufacturing companies within the Industrial Machinery and Heavy Equipment sub-sector listed on the Indonesia Stock Exchange for the period 2018 – 2024. The study utilized secondary data in the form of annual financial statements from 9 companies in the machinery and heavy equipment sub-sector. These companies were selected using the purposive sampling technique based on specific criteria. The research applied a multiple linear regression model, with data processed using IBM SPSS version 25. The findings show that, partially, the Current Ratio has a positive and significant effect on Return On Assets, indicating that better liquidity management improves asset returns. The Debt to Equity Ratio, however, showed no significant impact on Return On Assets, suggesting that financial leverage does not strongly influence the return generated from assets in these companies. The Net Profit Margin was found to have a positive and significant effect on Return On Assets, meaning that higher profitability directly enhances asset performance. Similarly, Total Asset Turnover has a positive and significant impact on Return On Assets, indicating that efficient asset utilization leads to higher returns. The study highlights key financial indicators for improving asset returns in manufacturing companies within the sub-sector.

Dian Septiana Sari; Annisa Ilmi Faried; Tuan Zamilah Binti Tuan Husain; Widia Br. Ginting

Proceeding. of The International Conference on Business and Economics 2025 Universitas 17 Agustus 1945 Semarang

Pulau Ketam, a small fishing village in Selangor, Malaysia, faces persistent economic challenges despite its abundance of marine resources and longstanding tradition of herbal knowledge. Limited access to modern markets, dependence on middlemen, and a lack of digital literacy have restricted the community’s ability to fully benefit from its local assets. This study aims to explore the implementation of digital branding strategies as a means of empowering local communities and strengthening the marketing of seafood and herbal products. Employing a community-based participatory approach, the research integrates digital marketing training, brand development workshops, and the establishment of an e-commerce platform tailored to local needs. Data collection was carried out through surveys of 150 local entrepreneurs, focus group discussions with community leaders, and performance metrics analysis over a six-month period. The intervention generated a 65% increase in online sales, a 40% improvement in product visibility, and notable progress in community digital literacy. Findings reveal that structured digital branding programs not only enhance entrepreneurial capacity and market competitiveness but also support the preservation of cultural identity and traditional knowledge systems. This study contributes to the growing body of literature on rural digital transformation by providing empirical evidence that community empowerment through technology adoption can lead to sustainable economic development. The results suggest that similar models can be replicated in other marginalized communities to bridge digital gaps, strengthen local economies, and promote inclusive growth.

Eva Ananda Putri

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the comparative profitability of PT Unilever Indonesia Tbk before and during the boycott issue that emerged as part of the Boycott, Divestment, and Sanctions (BDS) movement in 2023. Profitability was selected as the focus because it is a key financial performance indicator that reflects the company’s ability to generate returns under changing social and economic pressures. The research aims to evaluate differences in financial performance using three indicators: Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) across two periods, namely before the boycott (2021–2022) and during the boycott (2023–2024). Employing a quantitative descriptive-comparative approach, the study analyzed financial ratios and applied the Wilcoxon Signed-Rank Test. The findings reveal a decline in ROA from 30.20% (2021) and 29.29% (2022) to 28.81% (2023) and 20.99% (2024), as well as a drop in NPM from 14.56% and 13.02% to 12.49% and 9.59% during the boycott period. Conversely, ROE increased to 156.74% in 2024, largely driven by a sharper decline in equity compared to net profit. Nevertheless, statistical testing indicates no significant difference in profitability between the two periods. These results suggest that while profitability trends weakened, the boycott had no statistically significant impact, implying that investor and consumer responses were not strong or sustained enough to materially affect financial performance.

Ahmad Naja Abadi; Dwi Retna Sulistyawati; Gunawan Mohammad

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

This study also highlights the importance of education and training for farmers to improve their technical skills in farming and managing their farms. Training in the use of modern agricultural technologies, such as automated fertilizing tools and efficient irrigation systems, can help farmers reduce production costs and increase yields. Furthermore, training in digital marketing can help farmers market their products more effectively through online platforms, reducing reliance on intermediaries and increasing profit margins. Furthermore, it is crucial for the government to provide support in the form of extension services and easy access to business capital. More accessible capital will enable farmers to invest in more efficient equipment and more environmentally friendly organic fertilizers. Targeted microcredit distribution to farmer groups can also accelerate the adoption of new, more productive agricultural technologies. The adoption of sustainable and environmentally friendly agricultural practices should be a long-term focus to ensure the registration of shallot farming businesses. Farmers need to be incentivized to use organic fertilizers and natural pesticides that are safer for the soil and air. Furthermore, the implementation of integrated and environmentally friendly farming systems such as agroforestry can also be an alternative to increase agricultural yields without damaging the environment. With improvements in education, training, access to capital, and the adoption of more efficient technology, shallot farming in Pasir Village can develop better and become more sustainable in the future. Furthermore, collaboration between farmer groups and local research institutions and universities can also be key to introducing new agricultural innovations.

Edya Moelia Moeis; Mukhlison Mukhlison; Meisya Alma Azizah

Jurnal Riset Rumpun Ilmu Tanaman 2025 Pusat riset dan Inovasi Nasional

The growing demand for organic fertilizers as an alternative to chemical fertilizers is in line with increasing public awareness of environmentally friendly agriculture. Meanwhile, livestock waste, particularly rabbit urine, remains underutilized and is often discarded, despite its high nitrogen, phosphorus, and potassium content and potential as a raw material for liquid organic fertilizer (LOF). This study aims to design and develop a simple technological innovation for processing rabbit urine into economically valuable LOF, offering new business opportunities for local communities. Another objective is to advance bioactivator-based processing technology to produce an effective, marketable, and eco-friendly organic fertilizer that enhances plant growth. The research employed an applied research method with an experimental approach, including collection and processing of rabbit urine, simple production of LOF, effectiveness testing on horticultural crops with local farmers, and analysis of business feasibility and local marketing strategies. The study resulted in a simple bioactivator-based technology for converting rabbit urine into LOF through a fermentation process of more than 14 days, producing fertilizer rich in nitrogen, phosphorus, and potassium. The LOF improved horticultural crop growth by 25–30% compared to control plants. The group business model provides livestock farmers with new business opportunities, achieving profit margins between 40% and 50%. This research produced a replicable technology guide and usable LOF product, contributing to waste reduction and supporting sustainable agriculture through community-based entrepreneurship.

Rika Hanifah Tanjung; Muhammad Kurniawan; Afrini Yuninda Silitonga; Nisrina Ardra Hafizha; Nurlian Augustin Ningrum

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Micro, Small, and Medium Enterprises (MSMEs) are strategic sectors in the Indonesian economy, but often face challenges in efficient and data-driven production management. This article highlights the urgency of the Real Work Lecture (KKN) program as a form of student service in assisting MSMEs, especially in optimizing the production of snacks typical of Tebing Syahbandar. This research aims to optimize the production output of the Untir-untir Titik Factory with an Integer Linear Programming (ILP) approach using the Branch and Bound algorithm. Primary data is obtained through interviews and production documentation, including product type, raw material needs, operational costs, selling prices, and profit margins. The initial analysis was carried out using the simplex method using POM QM software to obtain a linear solution, which was then refined with the Branch and Bound algorithm so that the results were in the form of integers. The results of the study showed that the optimal solution was achieved by producing 25 bales of kolong-kounder and not producing other types of snacks, resulting in a profit of Rp1,650,000 per day. These findings show that the ILP approach with Branch and Bound is able to significantly increase the efficiency and profitability of MSMEs. In addition, this method can be used as a basis for quantitative-based production decision-making. This research also emphasizes the strategic role of KKN in technology transfer and real solution-based assistance for MSME actors in the region, thereby supporting the sustainable strengthening of the local economy.

Iswardhani, Indri

Master Manajemen 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to analyze the health of the digital banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024 using the Risk-Based Bank Rating (RGEC) approach, which involves four main aspects: risk profile, good corporate governance, earnings, and capital. The research method used is descriptive quantitative analysis with secondary data. The sampling method was purposive sampling, which includes four digital banks listed on the IDX: ARTO (Bank Jago Tbk), BBHI (Bank Harda Internasional Tbk), BBYB (Bank Neo Commerce Tbk), and AMAR (Bank Amar Indonesia Tbk). The results show that based on the composite value calculations, these digital banks have shown significant improvement, moving from a composite rating of 3 (PK-3) with a "fairly healthy" predicate in 2022 to a composite rating of 2 (PK-2) with a "healthy" predicate in 2023 and 2024. Although improvements have been made in several key areas, such as risk management and profitability, the main challenges still faced by digital banks are liquidity management and credit quality, reflected in the high Loan to Deposit Ratio (LDR) and significant Non-Performing Loans (NPL). This study also emphasizes the importance of strengthening good corporate governance (GCG) principles and more effective risk management to support the sustainability and growth of the digital banking sector in Indonesia. Therefore, digital banks need to focus more on improving liquidity management, credit quality, and enhancing the efficiency of margin and capital management to overcome future challenges and strengthen their position in the digital banking industry.

Mince Batara; Grace Sriati Mengga; Agustinus Mantong; Stefani Marina Palimbong; Olivia Devi Yulian Pompeng +1 more

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.