http://managementeducationjournal.com/index.php/mej Lembaga Institute Development of Social Economic Cociety en-US Management and Education Journal 2985-4989 http://managementeducationjournal.com/index.php/mej/article/view/39 <p><em>It is important to assess the health of a cooperative to assess the quality of the cooperative's financial performance. This research aims to determine the health level of cooperatives as measured based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises Number: 06/PER/DEP.6/IV/2016 concerning Guidelines for Health Assessment of Savings and Loans Cooperatives and Cooperative Savings and Loans Units. The research method uses descriptive qualitative research methods. The research focus uses 7 aspects of cooperative health assessment based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises Number: 06/PER/DEP.6/IV/2016 concerning Guidelines for Health Assessment of Savings and Loans Cooperatives and Cooperative Savings and Loans Units. Data collection techniques use interview and documentation methods. The data analysis technique uses data analysis in the field by the Miles and Huberman model. The results of this research show that the health level of the KUD Sumber Rejeki Mojoagung Savings and Loans Unit in 2022 is included in the "Fairly Healthy" category with a final total score of 71.45 out of a total score of 100.</em></p> Mohammad Jafar Sodiq Muhammad Farid Nasrulloh Nur Anisah Copyright (c) 2025 Mohammad Jafar Sodiq , Muhammad Farid Nasrulloh, Nur Anisah https://creativecommons.org/licenses/by-sa/4.0 2025-01-23 2025-01-23 3 1 39 48 http://managementeducationjournal.com/index.php/mej/article/view/32 <p>Kegiatan pengabdian masyarakat ini berfokus pada pengembangan Usaha<br />Mikro, Kecil, dan Menengah (UMKM) di Desa Kudubanjar, Kabupaten<br />Jombang, untuk menghadapi tantangan ekonomi di era digital. Di tengah<br />masalah kemiskinan dan ketimpangan ekonomi, UMKM memiliki potensi<br />signifikan sebagai motor penggerak ekonomi lokal. Kegiatan ini<br />dilaksanakan oleh mahasiswa UNWAHA melalui dua program utama:<br />workshop digital marketing dan pendampingan langsung kepada pelaku<br />UMKM. Workshop bertujuan memberikan pemahaman mendalam tentang<br />digital marketing, dengan hasil menunjukkan bahwa 72% peserta<br />memahami materi yang disampaikan. Namun, 28% peserta masih<br />mengalami kesulitan, mengindikasikan perlunya perhatian lebih lanjut.<br />Oleh karena itu, pendampingan dilakukan dengan fokus pada penerapan<br />strategi pemasaran digital, termasuk penggunaan platform seperti<br />WhatsApp Business. Melalui upaya ini, diharapkan UMKM di Desa<br />Kudubanjar dapat meningkatkan daya saing dan kapasitas produksi, serta<br />memanfaatkan teknologi informasi untuk memperluas jangkauan pasar<br />dan meningkatkan kesejahteraan masyarakat.</p> <p> </p> <p>ABSTRACT<br />This community service program focuses on the development of Micro, Small,<br />and Medium Enterprises (MSMEs) in Kudubanjar Village, Jombang Regency,<br />in order to address economic challenges in the digital era. Amidst issues of<br />poverty and economic disparity, MSMEs hold significant potential as drivers<br />of local economic growth. The program was carried out by UNWAHA<br />students through two main initiatives: a digital marketing workshop and<br />direct assistance to MSME participants. The workshop aimed to provide a<br />deep understanding of digital marketing, with results showing that 72% of<br />participants comprehended the material. However, 28% of participants<br />faced difficulties, indicating the need for further attention. Therefore, follow-<br />up assistance was focused on the implementation of digital marketing<br />strategies, including the use of platforms such as WhatsApp Business.<br />Through these efforts, MSMEs in Kudubanjar Village are expected to<br />enhance their competitiveness and production capacity, leveraging<br />information technology to expand market reach and improve community<br />welfare</p> Mohammad Ja’far Sodiq Maksum Anita Rohmatul Ummah Copyright (c) 2025 Mohammad Ja’far Sodiq Maksum https://creativecommons.org/licenses/by-sa/4.0 2025-01-20 2025-01-20 3 1 34 38 http://managementeducationjournal.com/index.php/mej/article/view/35 <p><br />Penelitian ini bertujuan mengetahui rasio profitabilitas untuk menilai<br />kinerja keuangan pada perusahaan sub sektor kosmetik dan keperluan<br />barang rumah tangga yang terdaftar di BEI yaitu meliputi PT. Unilever<br />Tbk, PT. Kino Tbk, PT. Mandom Tbk, PT. Akasha Wira International Tbk,<br />metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif.<br />Fokus penelitian ini meliputi bagaimana rasio profitabilitas sebagai alat<br />untuk mengukur kinerja keuangan pada 4 perusahaan sub sektor kosmetik<br />dan keperluan barang rumah tangga yang terdaftar di BEI pada 5 tahun<br />periode terakhir. Penelitian ini dilakukan untuk mengetahui analisis rasio<br />profitabilitas sebagai alat untuk menukur kinerja keuangan pada 4<br />perusahaan sub sektor Kosmetik dan Keperluan Barang Rumah Tangga<br />yang terdaftar di BEI pada 5 tahun periode terakhir laporan keuangan.<br />Rasio profitabilitas yang digunakan adalah Net Profit Margin, Return On<br />Asset, dan Return On Equity pada periode 2016-2020 belum mencapai<br />standar rata-rata industri. Hal ini menunjukkan bahwa kinerja keuangan<br />perusahaan kurang baik karena nilai yang dicapai rasio profitabilitas<br />tersebut masih di bawah rata-rata standar industri.<br />ABSTRACT<br />This study aims to determine the profitability ratio to assess financial<br />performance in Cosmetics and Household Goods sub-sector companies listed<br />on the IDX, namely PT. Unilever Tbk, PT. Kino Tbk, PT. Mandom Tbk, PT.<br />Akasha Wira International Tbk, the method used in this study is quantitative<br />descriptive. The focus of this study includes how the profitability ratio as a<br />tool to measure financial performance in 4 Cosmetics and Household Goods<br />sub-sector companies listed on the IDX in the last 5 years. This study was<br />conducted to determine the profitability ratio analysis as a tool to measure<br />financial performance in 4 Cosmetics and Household Goods sub-sector<br />companies listed on the IDX in the last 5 years of financial reporting. The<br />profitability ratios used are Net Profit Margin, Return On Asset, and Return<br />On Equity. Based on the results of the research conducted, it was found that<br />the profitability ratio, namely Net Profit Margin (NPM), Return On Asset<br />(ROA), Return On Equity (ROE) in the 2016-2020 period had not reached the<br />industry average standard. This shows that the company's financial<br />performance is not good because the value achieved by the profitability ratio<br />is still below the average industry standard</p> Siti Nur Qomariyah Ellenhana Nur Agustina Copyright (c) 2025 Mohammad Ja’far Sodiq Maksum https://creativecommons.org/licenses/by-sa/4.0 2025-01-20 2025-01-20 3 1 13 20 http://managementeducationjournal.com/index.php/mej/article/view/33 <p><br />PERUMDAM Tirta Kencana sangat membutuhkan analisis break event<br />point guna merencanakan tingkat laba. Menerapkan analisa titik impas<br />dalam kegiatan produksinya diharapkan mampu membantu manajemen<br />untuk melakukan perencanaan laba sehingga dapat menjadi perusahaan<br />yang mampu memperoleh laba dan menunjukkan kinerja yang baik.<br />Tujuan penelitian ini untuk mengetahui bagaimana analisis break event<br />point terhadap perencanaan laba pada PERUMDAM Tirta Kencana<br />Kabupaten Jombang pada tahun 2018-2022. Penelitian ini menggunakan<br />metode deskriptif dengan pendekatan kuantitatif. Data yang digunakan<br />sebagai dasar penelitian yaitu laporan keuangan dan laporan tahunan.<br />Untuk perhitungan break event point pada perusahaan, dilakukan<br />pengumpulan data kemudian diolah untuk menentukan biaya tetap dan<br />biaya variabel pada setiap produk yang dimiliki oleh perusahaan, setelah<br />itu dilakukanlah perhitungan break event point, dari hasil perhitungan<br />break event point didapatkan nilai yang positif artinya pendapatan setiap<br />tahun selalu berada diatas nilai dari break event point. Nilai dari break<br />event point selanjutnya dapat digunakan untuk merencanakan laba.<br />Kemudian hasil penelitian ini digunakan oleh manajemen dalam<br />mengambil keputusan di masa mendatang.<br />ABSTRACT<br />This research discusses the marketing strategy and management of the USP<br />PERUMDAM Tirta Kencana really needs a break event point analysis to plan<br />profit levels. Applying break-even point analysis in its production activities is<br />expected to be able to help management to plan profits so that it can become<br />a company that is able to make a profit and show good performance. The<br />purpose of this study was to determine how the break event point analysis of<br />profit planning at PERUMDAM Tirta Kencana Jombang Regency in 2018-<br />2022. This research uses a descriptive method with a quantitative approach.<br />The data used as the basis of research are financial statements and annual<br />reports. For the calculation of the break event point in the company, data<br />collection is carried out then processed to determine the fixed costs and<br />variable costs of each product owned by the company, after which the break<br />event point calculation is carried out, from the results of the calculation of<br />the break event point, a positive value is obtained, which means that the<br />income each year is always above the value of the break event point. The<br />value of the break event point can then be used to plan profits. Then the<br />results of this study are used by management in making decisions in the<br />future.</p> Ita Rahmawati Ahmad Fauzi Copyright (c) 2025 Mohammad Ja’far Sodiq Maksum https://creativecommons.org/licenses/by-sa/4.0 2025-01-20 2025-01-20 3 1 28 33 http://managementeducationjournal.com/index.php/mej/article/view/36 <p>Penelitian ini bertujuan untuk menguji pengaruh Corporate Social<br />Responsibility (CSR), terhadap kinerja keuangan. Kinerja keuangan adalah<br />suatu analisis yang digunakan untuk melihat seberapa baik suatu<br />perusahaan telah melakukan dengan menggunakan aturan kinerja<br />keuangan yang benar dan tepat. Dalam penelitian ini kinerja keuangan<br />perusahaan diukur dengan menggunakan Return On Assets (ROA), Return<br />On Equity (ROE), dan Return On Sales (ROS). Corporate Social<br />Responsibility (CSR) sebagai variabel independen dan Return On Assets<br />(ROA), Return On Equity (ROE), dan Return On Sales (ROS) sebagai variabel<br />dependen. Jenis penelitian ini adalah penelitian kuantitatif dengan<br />menggunakan metode purposive sampling. Sehingga dapat diperoleh<br />sampel sebanyak 37 perusahaan manufaktur sektor industri dasar dan<br />kimia yang terdaftar di Bursa Efek Indonesia selama periode 2017-2021.<br />Metode analisis yang digunakan dalam penelitian ini adalah analisis<br />regresi sederhana. Hasil penelitian menunjukkan bahwa Corporate Social<br />Responsibility (CSR) berpengaruh positif terhadap Return On Assets (ROA),<br />Corporate Social Responsibility (CSR) berpengaruh positif terhadap Return<br />On Equity (ROE), dan Corporate Social Responsibility (CSR) berpengaruh<br />positif terhadap Return On Sales (ROS).<br />ABSTRACT<br />This research aims to examine the influence of Corporate Social<br />Responsibility (CSR) on financial performance. Financial performance is an<br />analysis used to see how well a company has worked by using correct and<br />appropriate financial performance rules. In this research, the company's<br />financial performance is measured using Return On Assets (ROA), Return On<br />Equity (ROE), and Return On Sales (ROS). Corporate Social Responsibility<br />(CSR) as the independent variable and Return On Assets (ROA), Return On<br />Equity (ROE), and Return On Sales (ROS) as the dependent variable. This<br />type of research is quantitative research using a purposive sampling method.<br />So a sample of 37 basic industrial and chemical manufacturing companies<br />listed on the Indonesia Stock Exchange during the 2017-2021 period can be<br />obtained. The analytical method used in this research is simple regression<br />analysis. The research results show that Corporate Social Responsibility<br />(CSR) has a positive effect on Return On Assets (ROA), Corporate Social<br />Responsibility (CSR) has a positive effect on Return On Equity (ROE), and<br />Corporate Social Responsibility (CSR) has a positive effect on Return On<br />Sales (ROS).</p> Siti Nur Qomariyah Nur Aidah Fitriana Copyright (c) 2025 Mohammad Ja’far Sodiq Maksum https://creativecommons.org/licenses/by-sa/4.0 2025-01-20 2025-01-20 3 1 1 12 http://managementeducationjournal.com/index.php/mej/article/view/34 <p><br />Tujuan penelitian ini adalah untuk mengetahui pengaruh lingkungan kerja,<br />kepuasan kerja dan komitmen kerja terhadap kinerja karyawan Dinas<br />Pertanian Kabupaten Jombang. Metode penelitian yang digunakan adalah<br />pendekatan kuantitatif dengan jenis penelitian asosiatif. Sampel yang<br />diambil dari penelitian ini berjumlah 64 responden. Teknik sampel<br />penelitian ini menggunakan sampling total/sensus, di mana seluruh<br />anggota populasi dijadikan sampel semua sebagai subyek yang dipelajari.<br />Teknik pengumpulan data dengan observasi, dokumentasi dan<br />menyebarkan kuesioner secara langsung, kemudian diproses menggunakan<br />SPSS for Windows versi 26. Kesimpulan dari penelitian ini menunjukkan<br />bahwa lingkungan berpengaruh positif dan signifikan terhadap kinerja<br />karyawan, kepuasan kerja tidak berpengaruh positif dan signifikan<br />terhadap kinerja karyawan dan komitmen kerja berpengaruh positif dan<br />signifikan terhadap kinerja karyawan.<br />ABSTRACT<br />The aim of this research is to determine the influence of the work<br />environment, job satisfaction and work commitment on the performance of<br />Jombang Regency Agriculture Service employees. The research method used<br />is a quantitative approach with an associative type of research. The sample<br />taken from this research amounted to 64 respondents. The sampling<br />technique for this research uses total/census sampling, where all members of<br />the population are sampled as subjects studied. Data collection techniques<br />using observation, documentation and distributing questionnaires directly,<br />then processed using SPSS for Windows version 26. The conclusion of this<br />research shows that the work environment has a positive and significant<br />effect on employee performance, job satisfaction has a positive and<br />significant effect on employee performance and work commitment positive<br />and significant effect on employee performance.</p> Akhmad Taqiyuddin Lailatus Saadah Copyright (c) 2025 Mohammad Ja’far Sodiq Maksum https://creativecommons.org/licenses/by-sa/4.0 2025-01-20 2025-01-20 3 1 21 27