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All Journal DEVELOPMENT : Journal of Community Engagement Gemilang: Jurnal Manajemen dan Akuntansi
Dea Dalila
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Humanities Social Sciences

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Pengaruh Penerapan Teori Organisasi terhadap Kinerja Keuangan PT Bayan Resources TBK: Analisis Kuantitatif Berdasarkan Laporan Keuangan Periode Tahun 2022–2024 Rismawati Rismawati; Dea Dalila; Faisal Dhermawan; Putri Delvina Sari
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2454

Abstract

This study aims to analyze the influence of the application of organizational theory on the financial performance of PT Bayan Resources Tbk, with a quantitative approach based on the financial statements for the period 2022 to 2024. The organizational theories tested in this study include contingency theory, organizational structure theory, and leadership theory and organizational culture. Financial performance is measured using financial ratios such as profitability, liquidity, and efficiency ratios. The analysis method used is multiple linear regression analysis to identify the relationship between organizational theory variables and financial performance variables. The results of the study show that the application of organizational theory has a significant influence on improving the company's financial performance, with the main role lying in adaptive organizational structure and effective leadership. These findings provide practical implications for the management of PT Bayan Resources Tbk in formulating organizational strategies to support the improvement of the company's financial performance in the future.
PENGEMBANGAN PRODUK OLAHAN LELE MARINASI SEBAGAI UPAYA DIVERSIFIKASI UMKM DI DESA KARANGRAHAYU Karyono; Naufal Adriradwa; Dea Dalila
DEVELOPMENT: Journal of Community Engagement Vol. 4 No. 3 (2025): September
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/djce.v4i3.2533

Abstract

The Community Service Program of Universitas Pelita Bangsa (UPB) in Karangrahayu Village was carried out as a form of community engagement through food diversification innovation based on catfish. Previously, Karangrahayu Village had no significant fisheries potential. However, with the initiative of the Village-Owned Enterprise (BUMDes), catfish ponds were established to support food security while boosting the village economy. The production of catfish has so far been limited to sales in fresh form or simple processing, resulting in relatively low added value. To address this issue, UPB Community Service students introduced marinated catfish products as a food diversification solution to increase processing variety, extend shelf life, and create new marketing opportunities. The program also aimed to provide education on modern processing techniques, enhance community skills, and encourage village economic empowerment. The implementation methods included a survey of local raw material potential, marination product development, and business opportunity analysis. The results show that marinated catfish has good consumer acceptance in terms of taste, aroma, and texture, as well as promising market prospects due to the utilization of local resources with low production costs. Therefore, the development of marinated catfish can increase added value, create job opportunities, and strengthen MSMEs in Karangrahayu Village.
Co-Authors Faisal Dhermawan Karyono Naufal Adriradwa Putri Delvina Sari Rismawati Rismawati