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Improving Economic Efficiency Through Waste Recycling And Modernizing Waste Bank Management Mohamad Nur Utomo; Sulistya Rini Pratiwi; Farid Helmi Setyawan
International Journal Of Community Service Vol. 4 No. 1 (2024): February 2024 (Indonesia - Malaysia)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i1.249

Abstract

Efficient waste bank management is essential for handling the growing waste volumes in landfills. Waste banks play a crucial role in local and national waste management. This program aims to boost the capacity and productivity of waste bank institutions by supporting the development of human resources in waste recycling management and implementing digital management systems. Program results demonstrate that KSM Bais, Tarakan, our partner waste bank institution, has improved its knowledge and skills in waste bank management. They have expanded their range of recyclable products, including marketable items like plastic flower jewelry, trash bins, stationery organizers, ecobricks, and other aesthetic products. Furthermore, they have created and implemented a website-based waste bank application system to streamline administrative tasks. Additionally, partners have enhanced waste bank marketing performance through website-based and online social media channels.
Systematic Literature Review: Literasi Keuangan, Sikap Keuangan, dan Teknologi Keuangan terhadap Perilaku Keuangan Mahasiswa Endarwati Endarwati; Mappa Panglima Banding; Mohamad Nur Utomo; Tinik Sugiati; Riskiyanto Riskiyanto
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6562

Abstract

This study aims to conduct a Systematic Literature Review (SLR) of research published in the last five years on financial literacy, financial attitudes, and the use of financial technology (fintech) and their influence on students’ financial behavior. Data were collected from the Scopus database, yielding 140 articles. After screening with the PRISMA diagram, 9 articles met the eligibility criteria and were analyzed further. The review shows that financial literacy serves as a crucial foundation for personal financial management, including saving, investing, and consumption. Positive financial attitudes encourage prudent financial behavior, while negative attitudes are often linked to risk avoidance and poor decision-making. The development of fintech, e-wallets, and mobile banking has expanded access to financial services, accelerated digital transactions, and strengthened daily financial practices. Digital financial literacy also plays a significant role, as strong digital skills foster caution in money management. Although most studies confirm the close relationship between literacy, attitudes, and financial behavior, gaps remain in exploring contextual factors such as culture, social media, and differences across academic disciplines and countries. Therefore, further research with broader scope and diverse methodologies is needed to comprehensively understand students’ financial behavior in the digital era.
Analisis Bibliometrik Return on Assets dan Firm Value Berbasis Data Scopus 2020–2025 Siti Rahmatan; Muh. Irfandy Azis; Mohamad Nur Utomo; Irawati HM
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6563

Abstract

This study aims to map the development of literature on Return on Assets (ROA) and Firm Value during the period 2020–2025. ROA is considered a profitability indicator that reflects operational efficiency and serves as a signal for investors in assessing corporate prospects. The method employed is bibliometric analysis using VOSviewer software through a keyword co-occurrence approach based on Scopus data. The findings reveal a significant increase in publications, with ROA consistently occupying a central position in explaining Firm Value. Cluster analysis confirms that profitability, particularly ROA, is a fundamental node in the research ecosystem of corporate financial performance. These results strengthen the literature by emphasizing that Firm Value is inseparable from profitability, and ROA is the most relevant indicator to explain this relationship. This study contributes to the literature by highlighting the strong linkage between ROA and Firm Value across both developed and emerging markets. The practical implications suggest that companies should adopt ROA as a key reference in strategies to enhance firm value, while regulators are encouraged to improve financial reporting transparency to increase market trust in ROA.