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All Journal Performance : Jurnal Bisnis dan Akuntansi Nusantara Journal of Multidisciplinary Science Journal of Management, Accounting, and Administration
Rahmat Zulkarnain
Universitas Bahaudin Mudhary Madura
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Financial Performance Management at PT Bank Rakyat Indonesia (Persero) Tbk Period 2018 - 2022 Syaiful Anshori; Ainorrofiqie Ainorrofiqie; Nurul Hidayat; Hertin Khalifatun Nisa Arifah; Rahmat Zulkarnain
Journal of Management, Accounting, and Administration Vol. 2 No. 1: July - September 2025
Publisher : Institut Nurul Islam Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52620/jomaa.v2i1.186

Abstract

Bank financial institutions are one of the important factors for a country's economy which functions as a collector and channeler of public funds. The bank's ability to increase overall efficiency and generate profits is a reflection of the bank's good financial performance management. This research aims to analyze financial performance management at PT Bank Rakyat Indonesia (Persero) Tbk. 2018-2022 period, by analyzing the influence of Operational Costs on Operating Income (BOPO), Non-Performing Loans (NPL) And Loans deposit Ratio (LDR) to Return On Assets (ROA). The data used in this research is the Time Series of PT quarterly report data. Bank Rakyat Indonesia (Persero) Tbk. Which recorded in data FSA period first quarter 2018- quarterly IV 2022, with data analysis techniques Which used is multiple linear regression using SPSS version 26. The results of the research show that both partial and simultaneous costs Operational Operating Income (BOPO), Non Performing Loans (NPL), Loan Deposits Ratio (LDR) has a significant effect on Return On Assets (ROA) on PT. People's Bank Indonesia (Persero) Tbk.
ANALISIS PRAKTIK PENCATATAN KEUANGAN UMKM DI ERA MODERN: STUDI KASUS DI KABUPATEN SUMENEP Wakik Wakik; Evi Nur Safitri; Fathirna Arifani; Faizah Fithriyah Amaliy; Latifatuz Zulfa; Rahmat Zulkarnain
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5065

Abstract

UMKM memiliki peran penting dalam perekonomian Indonesia, namun masih lemah dalam praktik pencatatan keuangan. Penelitian ini bertujuan untuk melihat bagaimana praktik pencatatan keuangan UMKM di Kabupaten Sumenep pada era modern. Metode yang digunakan adalah kualitatif deskriptif dengan studi kepustakaan, menggunakan data dari jurnal, laporan pemerintah, BPS, dan sumber lain yang relevan. Hasil analisis menunjukkan bahwa sebagian besar UMKM di Sumenep belum memiliki pencatatan keuangan yang rapi dan masih mencampur keuangan pribadi dengan usaha. Hambatan yang dihadapi antara lain rendahnya pemahaman akuntansi, keterbatasan teknologi, dan budaya usaha tradisional. Namun, adanya dorongan digitalisasi, pelatihan, serta pertumbuhan ekonomi daerah menjadi faktor pendukung perbaikan. Pencatatan keuangan yang baik dapat membantu UMKM lebih mudah mengakses modal, menjaga keberlanjutan, dan meningkatkan daya saing.
Analysis Of Employee Performance At UD Bintang Laut Rahmat Zulkarnain
Nusantara Journal of Multidisciplinary Science Vol. 2 No. 3 (2024): NJMS - Oktober 2024
Publisher : PT. Inovasi Teknologi Komputer

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Abstract

A supplier of frozen fish, UD Bintang Laut is situated in Lenteng, Sumenep. The fresh tuna and other fish obtained from Indonesian ports are used to make the frozen fish products. It is impossible to separate UD Bintang Laut's dedication to offering high-quality fresh fish from each employee's part in organizing, carrying out, and monitoring the quality of high-quality fresh products using a variety of productive and management techniques that are competent, effective, and enforce employee discipline. UD Bintang Laut is indicated to be experiencing problems with the performance of its employees, because this is due to the decline in company production and sales. Direct data collecting was done with the use of research tools in the form of questionnaires. The form of the questionnaire is in the form of written questions, the aim is to obtain information from respondents about what they experience and know in their work environment. The form of questionnaire created as an instrument in this writing is a closed questionnaire because respondents only have to choose the answers that have been provided. In this study, structural equation modeling (SEM) based on variant or component analysis is used for quantitative analysis. The 25 individuals who worked at UD Bintang Laut made up the population used in this study. Since there are fewer than 100 respondents in the population, saturated/census sampling will be the sample method employed in this study. Thus, the author included all 25 responders, or employees, from the UD Bintang Laut population. The research results show that Competence (X1) has a significant positive effect on Employee Performance (Y), Discipline (X2) has a significant positive effect on Employee Performance (Y).
Co-Authors Ainorrofiqie Ainorrofiqie Evi Nur Safitri Faizah Fithriyah Amaliy Fathirna Arifani Hertin Khalifatun Nisa Arifah Latifatuz Zulfa Nurul Hidayat Syaiful Anshori Wakik Wakik