Abstract:This study aims to determine differences in the soundness level of government owned Islamic banks before and after the merger using the Risk Profile, Good Corporate Governance, Earnings, and Capital methods. This study uses…
ses quantitative anda comparative methods with secondary data types in the form of quarterly financial reports obtained from the bank’s official website and www.ojk.co.id. The samples in this research are balance sheets and reports profit and loss of Bank Syariah Mandiri, BNI Syariah, BRI Syariah, and Bank Syariah Indonesia in the 2018-2022 period. Based on the results of research with bro using the RGEC method which consists of Risk Profle with a Non ratio Performing Financing (NPF), and Financing to Deposit Ratio (FDR), Good Corporate Governance with Net Open Position (PDN) ratio, Earnings with gan Return On Asset (ROA) and Capital ratio with the Capital Adequacy Ratio (CAR). The results of the NPF, PDN, ROA, and CAR ratio analysis provide result that there is a significant difference in this ratio before and after the merger. Meanwhile, the FDR ratio shows that there is no difference in the results significant before anda after the merger. Based on research has been carried out, it can be concluded tha Bank Syariah Indonesia is improving after the merger.
Abstract:This study aims to (1) find out the composition of shares that can be formed into an optimal portfolio of IDX High Dividend 20 shares listed on the IDX for the period 2019 - 2022 using the single index model. (2) Knowing…
the proportion of funds that must be invested in each of the IDX High Dividend 20 shares listed on the IDX for the 2019 - 2022 period which forms a portfolio. (3) Knowing the amount of return and risk from the optimal IDX High Dividend 20 portfolio recorded on the IDX for the period 2019 - 2022 using the single index model. The sample of this research is 29 company shares selected based on purposive sampling technique. Data collection techniques are carried out with documentation. Data analysis technique uses a single index model.
The results of this study indicate that there are 12 company shares included in the optimal portfolio, namely ADRO of 11.9%, BBCA of 8.7%, BBRI of 2.5%, BMRI of 13.1%, LPPF of 3.5%, ITMG of 11.3%, PTBA of 0.6% , TOWR 0.5%, DMAS 2.2%, ANTM 14.5%, HEXA 25.3%, and MPMX 5.9%. The expected return that investors get from the optimal portfolio formed is 0.0279 or 2.79% per month. The portfolio risk borne by the investor on investment from the optimal portfolio is (portfolio variance of 0.0144 or 1.44% and a standard deviation of 0.12 or 12% per month.
Abstract:This study aims to assess and analyze whether the marketing strategy STP (Segmentation, targets, and position) to the level of sales has been implemented by Upnormal Coffee Beach in Palu which has reached more than one year…
ear (2021- 2022). This type of research is quantitative descriptive. The population in this study were all employees of Upnormal Coffee while the sample of this research is all employees of Upnormal Coffee as many as 36 employees as respondents using saturation sampling, the sampling technique when all members of the population were used as a sample. The data collection techniques were performed by means of a questionnaire conducted interviews and questionnaires. Based on the results of this study with multiple linear regression analysis, regression equation Y = 8,944+ 0.164 X1 + 0.061 X2 + 0,032 X3 + e. Basedonn statistical analysis data, the indicators in this study is valid and the variables are reliable. In the classical assumption, in said that indicator otherwise normal distribution and correlation Linear in significance between each independent variable and the dependent variable, to the amount of influence Segmentation, Targeting and Positioning are all having a positive direction and not significant in their influence on the level of sales in Upnormal Coffee in the city of Palu
Abstract:Appraisal of a company's performance can be seen both through financial and non-financial aspects. This study specifically measures financial performance by focusing on DuPont System analysis. The DuPont system divides performance…
erformance into three components, namely net profit margin, rate of return on assets, and rate of return on equity/capital. However, in this study, only two components of the DuPont System were used, namely return on assets and net profit margin. This type of research is quantitative research with a descriptive approach. The data analyzed comes from the financial reports at PT. State Savings Bank (PERSERO) Tbk specifically in the statement of financial position and annual comprehensive income statement ending December 31 2019 to December 31 2021. The results of the study show that Bank BTN has low financial performance. Judging from the total ROA generated each year, it cannot reach the standard set by Bank Indonesia. Even though it has a low ROA value, Bank BTN is able to increase ROA from year to year.
Abstract:This study aims to determine the effect of working capital turnover (WCTO) on the level of profitability (ROA) at PT Semen Indonesia (Persero) Tbk. The population in this study is all financial report data of PT. Semen Indonesia…
ndonesia (Persero) Tbk for the 2013-2020 period, while the samples in this study are statements of financial position and profit/loss statements. The documentation technique is the data collection technique used. The data collected was analyzed using financial ratios, simple regression analysis, correlation coefficients and t-test with the SPSS (Statistic Product and Service Solution) 24 For Windows program.
The findings in this study show that working capital turnover (WCTO) and profitability (ROA) have increased quarterly every year as measured by financial ratios. The results of the t-test show that the working capital turnover variable (WCTO) has a positive and significant influence on the level of profitability. The hypothesis in this study is accepted.
Abstract:This study aims to test whether the variables Liquidity (CR), Solvency (DAR), and Profitability (ROA) have an influence on Profit Changes at PT. Indofood Sukses Makmur Tbk. The population in this study is all financial report…
eport data of PT. Indofood Sukses Makmur Tbk for the 2014-2021 period in each quarter, while the samples in this study are statements of financial position and profit/loss reports. The documentation technique is the data collection technique used. The collected data were analyzed using financial ratios which were then entered into the multiple linear regression equation. Based on the results of this analysis, it can be seen that partially the current ratio and debt to assets ratio do not have a significant effect on changes in earnings. These results are inconsistent with (H1) and (H2) which say the current ratio and debt to asset ratio partially have an influence on changes in earnings. It is also known that partially the return on assets has a significant effect on changes in earnings. These results are in accordance with (H3) which says return on assets has an influence on changes in earnings. From the results of this analysis it can also be seen that simultaneously the current ratio, debt to assets ratio, and return on assets do not have a significant effect on changes in earnings. This result is inconsistent with (H4) which states that the current ratio, debt to asset ratio, and return on assets simultaneously have an influence on changes in earnings.
Abstract:Dinas Perhubungan Provinsi Jambi masih menghadapi kendala dalam pengelolaan surat masuk, surat keluar, dan disposisi yang dilakukan secara konvensional sehingga kurang efisien dan berisiko menimbulkan penumpukan dokumen.…
Penelitian ini bertujuan merancang Sistem Informasi Persuratan berbasis website untuk meningkatkan efektivitas pengelolaan administrasi. Sistem dikembangkan menggunakan metode Prototype dengan pemodelan Use Case Diagram dan Activity Diagram. Hasil penelitian menunjukkan bahwa sistem mampu mempermudah pengelolaan surat, disposisi digital, pengarsipan dokumen, serta penyampaian informasi secara lebih cepat dan terintegrasi.
The Jambi Provincial Transportation Agency still faces challenges in managing incoming mail, outgoing mail, and dispositions through conventional processes, resulting in inefficiency and document accumulation risks. This study aims to design a web-based Correspondence Information System to improve administrative management effectiveness. The system was developed using the Prototype method and modeled with Use Case Diagrams and Activity Diagrams. The results show that the system facilitates correspondence management, digital disposition, document archiving, and information delivery in a faster and more integrated manner.
Abstract:Cocoa is a strategic commodity in Southeast Aceh Regency, but farmer productivity and income remain low due to limited implementation of Good Agricultural Practices (GAP) and poor access to price information. This community…
ity service activity aims to improve farmers' capacity through an integrated approach that combines improving cocoa cultivation knowledge, strengthening the implementation of GAP, and utilizing real-time cocoa price information applications. The activity was carried out in December 2025 through stages of socialization, technical training, field demonstrations, introduction to price applications, as well as mentoring and evaluation. The results of the activity showed an increase in farmers' knowledge levels from low to medium to high, especially in terms of price information. Initial improvements in GAP adoption were reflected in pruning, fertilization, garden sanitation, pest control, and harvesting and post-harvesting practices that were more in line with standards. Access to price information shifted from dependence on middlemen to the use of applications and market comparisons, which increased farmers' independence in determining the time of sale. The price range difference between farmers and market references confirms that limited information weakens farmers' bargaining position. Overall, the integrated approach has proven relevant in improving farming efficiency and strengthening the basis for increasing cocoa farmers' income, although the sustainability of the impact requires continued assistance and strengthening of farmer institutions.
Abstract:North Halmahera Regency has abundant natural resources, but their utilization is still limited to the sale of raw materials with low economic value. This community service activity aims to foster entrepreneurial motivation…
on among Hein Namotemo University students by transforming local resources into high-value products. The method used is Participatory Learning and Action (PLA), which includes the stage of observing local potential, a motivational workshop, and mentoring in developing a simple business model. The results of the activity showed a 90% increase in student understanding in identifying business opportunities based on regional potential. In addition, a student business startup group was formed that was able to design innovative product value propositions. The conclusion of this community service is that the motivational workshop is effective in changing the mindset of students from job seekers to business opportunity creators by leveraging regional comparative advantages.
Abstract: Most micro, small, and medium enterprises (MSMEs) in Indonesia have not prepared financial statements that comply with applicable standards, posing risks to inaccurate business decisions and limiting opportunities to access…
o access funding. This study aims to assist Al Huda Plastic and Baking Supplies Store in Kebumen in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This topic was chosen due to the importance of accounting literacy in managing small businesses, as the understanding of MSME actors regarding accounting standards is still relatively low. This research uses a descriptive qualitative method with a case study approach, utilizing observation, semi-structured interviews, and documentation as data collection techniques. The results show that Al Huda Store has been recording its finances manually. However, these records do not yet cover the components of financial statements required by SAK EMKM, such as the income statement, statement of financial position, and notes to the financial statements. The preparation of financial statements based on these standards has been carried out and demonstrates more accurate and structured financial information. In conclusion, the implementation of financial statements based on SAK EMKM in MSMEs plays a very important role in increasing accountability and quality in business decision-making. The results of this study also provide practical examples that can be used as references and re-applied by other MSMEs with similar characteristics