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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ilmu-Ilmu Perikanan dan Budidaya Perairan Sains: Jurnal Manajemen dan Bisnis Nurani: Jurnal Kajian Syariah dan Masyarakat Jurnal Al-Qardh Journal of Accounting Science JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) BALANCE Jurnal Akuntansi dan Bisnis Jurnal Riset Terapan Akuntansi International Journal of Communication and Society International Journal of Business Economics (IJBE) Community Development Journal: Jurnal Pengabdian Masyarakat JPM: JURNAL PENGABDIAN MASYARAKAT El-kahfi : Journal of Islamic economics BEMAS: Jurnal Bermasyarakat Jurnal Aplikasi Manajemen dan Bisnis (JAMB) Journal of Tourism Sustainability Jurnal Pengabdian Masyarakat Akademisi Jurnal Pengabdian Masyarakat Toba: Journal of Tourism, Hospitality, and Destination International Journal of Applied Business and International Management Journal of International Conference Proceedings SWARNA International Journal of Entrepreneurship and Business Management Asean International Journal of Business Journal of Business Studies and Management Review Jurnal Masyarakat Madani Indonesia Indonesian Journal of Multidisciplinary Sciences Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan SWARNA: Jurnal Pengabdian Kepada Masyarakat IEB: Journal of Islamic Economics and Business Bersama : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat International Journal of Islamic Finance (IJIF) Optimal: Jurnal Ekonomi dan Manajemen
Africano, Fernando
Politeknik Negeri Sriwijaya
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Sosialisasi Dan Pelatihan Pengomposan Sampah Organik Secara Anaerob di Quranic Farm Kalidoni Palembang Gemala Cahya; Nancy Eka Putri Manurung; Abi Burhan; Fernando Africano; Billy Dewantara; Dyah Utari Yusa Wardhani; Tegar Prasetyo; Septi Hermialingga; Ebtaria Nadeak; Yoga Aji Nugraha
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 3 (2026): Agustus
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/m8109m77

Abstract

Pengelolaan sampah organik yang tidak tepat di tingkat rumah tangga merupakan tantangan lingkungan yang serius di Indonesia, berkontribusi pada pencemaran dan peningkatan emisi gas metana di tempat pembuangan akhir (TPA). Pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan dan kesadaran anak-anak sekolah kelas 6 hingga 8 mengenai pentingnya pemilahan dan pengelolaan sampah organik melalui metode ceramah interaktif. Hasil kegiatan menunjukkan peningkatan pemahaman peserta yang signifikan mengenai klasifikasi sampah (organik, anorganik, berbahaya, dan residu) serta teknik pengomposan sebagai solusi berkelanjutan. Peserta juga menunjukkan perubahan sikap positif, dari kebiasaan membuang sampah organik menjadi termotivasi untuk memanfaatkannya. Kegiatan ini menegaskan pentingnya edukasi dini dalam membangun perilaku ramah lingkungan dan mendorong pengelolaan sampah mandiri yang mendukung keberlanjutan.
Financial Performance Mediates R&D Intensity and Intangible Assets on Manufacturing Firm Value in IDX Fernando Africano; Yesita Astarina; Sulastri
Indonesian Journal of Multidisciplinary Sciences (IJoMS) Vol. 5 No. 1 (2026): Indonesian Journal of Multidisciplinary Sciences (IJoMS)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/ijoms.v5i1.2306

Abstract

This study examines the mediation of financial performance on the intensity of research and development and intangible assets on the value of manufacturing companies listed on the IDX for the 2015-2020 period. The independent variable in this study is the intensity of research and development which is proxied by the total R&D expenditure divided by the company's sales and intangible assets which is proxied by the comparison of the total market value of equity with the book value of equity. While the dependent variable used is the firm value proxied by Tobins'Q and the intervening variable used is the firm's performance as proxied by ROA. The population in this study were all manufacturing companies listed on the Indonesian stock exchange. The sampling technique used purposive sampling method. The number of samples is 29 companies. The results of this study indicate that the intensity of research and development has a negative effect on financial performance and firm value. Intangible assets have a positive effect on financial performance and firm value, financial performance has a positive effect on firm value, financial performance mediates the effect of research and development intensity and intangible assets on firm value.
Analisis Perbandingan Model Altman dan Model Springate untuk Memprediksi Kesehatan Keuangan Perusahaan pada PT Garuda Indonesia Tbk Periode 2020-2024 Putri Amelia Sartika; Muhammad Yusuf; Fernando Africano
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 4 No. 1 (2026): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v4i1.1252

Abstract

The purpose of this study is to analyze the comparison between the prediction of financial distress in PT Garuda Indonesia (Persero) Tbk using the Altman Z-Score model and Springate model in the years of 2020-2024. The reason for conducting the study is due to the company’s financial condition that has undergone dramatic changes due to the COVID-19 pandemic, PKPU proceedings, and debt restructuring. In this study, the qualitative descriptive method was used with the secondary data that was taken from annual financial statements from Indonesia Stock Exchange using the purposive sampling method. From the research result, it is known that the Altman Z-Score. Model classified the company as being in financial distress in 2020, 2021, 2023, and 2024, and in the grey area in 2022. The Springate Model classified the company as potentially bankrupt in 2020, 2021, 2023, and 2024, and as healthy in 2022. Both models showed consistent results in four years of observation, but differed in 2022. The difference is due to the different weights of the variables, where Altman emphasizes solvency aspects more, while Springate is more sensitive to operational profitability. Overall, PT Garuda Indonesia's financial condition during the research period has not shown consistent stability.
Strategi Pengembangan Usaha dengan Menggunakan Analisis SWOT pada Penjahit Roby Tailor Palembang Aprilianti Aprilianti; Neneng Miskiyah; Fernando Africano
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12816

Abstract

This study aims to evaluate Roby Tailor's condition across production, marketing, human resources, and financial aspects, and to formulate alternative business development strategies based on a SWOT analysis. A descriptive-qualitative method was employed, with data collected through observation, interviews, and documentation. Data analysis utilized the IFE Matrix, EFE Matrix, SWOT Diagram, and SWOT Matrix. The results indicate that Roby Tailor is generally in a favorable position. Regarding production, the ability to create high-quality products is supported by the availability of adequate equipment and raw materials. Marketing activities rely heavily on customer recommendations and WhatsApp; thus, the use of digital media needs to be expanded. The workforce possesses the competence and experience necessary for operations, although the division of labor requires improvement. Financial analysis yielded positive results, with an NPV of IDR 111,280,103 and an IRR of 56.13%, indicating a financial standing conducive to business expansion. The SWOT analysis yielded a total strength score of 3.63 and a weakness score of 1.93, while the EFE analysis showed an opportunity score of 3.56 and a threat score of 1.85; the resulting X and Y coordinates of 1.70 place the business in Quadrant I, calling for an aggressive strategy. SO strategies focus on design development, maintaining product quality, expanding partnerships, enhancing digital promotion to strengthen the business's competitiveness. Unlike previous studies that applied SWOT analysis to various business types, this study applies it to a tailoring service, integrating production, marketing, human resource, and financial aspects to formulate a development strategy for Roby Tailor.
Co-Authors AA Sudharmawan, AA Aang Junifer Abda Abda Abi Burhan Adawiyah, Romadona Adha, Ufairi Agung Wijaya, Agung Agustin, Ririn Dita Ahmad Zamheri Aji Nugraha, Yoga Alditia Detmuliati Anindya yona Apandi, Khairul Aprilianti Aprilianti Ariansyah Saputra Aryanti Astarina, Yesita Astika Ulfah Izzati Azza Putrima Herita BillY Dewantara Chandra Zaki Maulana Claudya Nurcahaya Debby Fifiyanti Denny Alfian Desiana, Lidia Dewi Fadila Dewi Fadila Dhea Radika Putri Dinnul Alfian Akbar Dwi Kartini Dyah Utari Yusa Wardhani Ebtaria Nadeak Ebtaria Nadeak, Ebtaria Elvia Zahara Erie Febrian Evelina Evelina Fayadhilah, Muhammad Apta Febriana Feby Febriantoko, Jovan Fernandez, Melanie Fifiyanti, Debby Fithi Selva Jumeilah Fithri Selva Jumeilah Frianka Anindea Gemala Cahya Habsah Binti Haji Mohamad Sabli Hendra Sastrawinata Hendra Sastrawinata Heri Setiawan Hermialingga, Septi Ibnu Maja Irianti, Imelsya Islamia, Aulia Jalaludin Sayuti Jusmawi Bustan Karinta Fakhira Lidia Desiana LIDIA DESIANA Loressa, Mesa Maivi Kusnandar Manurung, Nancy Eka Putri Maretha, Fetty Marieska Lupikawaty Mayasari, Riana Miskiyah, Neneng MISMIWATI, MISMIWATI MISMIWATI Mohammad Fardillah bin Wahi Muhamad Rahman Bayumi Muhammad Amri Yahya Muhammad Riska Maulana Muhammad Riska Maulana Muhammad Yusuf Abror Muharramah, Ulfah Munparidi Munparidi Nadila Regita Nancy Eka Putri Manurung Nathasya, Nurvia Nugraha, Yoga Aji Nur Hesthria Nurfathiyyah, Kayla Alifah Nurvia Nathasya Nurwijayanti Nyimas Artina Oki Sania Riski Oktaviani, Nadya Sisil Paisal Paisal Parlindungan, Ricardo Pebrianti, Yulia Pratami, Viekhen Irza Purnamasari, Keti Putri Amelia Sartika Putri Manurung, Nancy Eka Putri Sartika Putri, Dhea Radika Rahma, Aulya Ramadhani, Fanny Ramadhani, Sigi Pegi Riana, Dwi Ridandy Isrodinata Ridho, Sari Lestari Zainal Riduwansah Riduwansah Riduwansah RINI Rini Rini Rini Rini Rizki, Widya Selia Romadona Adawiyah Rosita Rosita Sakti, Ilham Prawidi Salsabila nirisna Sandy kurniawan Sari Lestari Zainal Ridho Sari Lestari Zainal Ridho Septi Hermialingga Septini Kumalaputri Shalihah, Bunga Mar'atush Siltarina Putri SILVANA OKTANISA, SILVANA Silvia Agustin Sulastri Syamsiar, Syamsiar Tanjung, Muhammad Al Chapis Abdilla Tegar Arifin Prasetyo Tegar Prasetyo Titin Hartini Ummasyroh Ummasyroh Ummasyroh Ummasyroh Welan Mauli Angguna Yesita Astarina Yoga Aji Nugraha Yuyus Suryana Zamheri, Ahmad