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All Journal JURNAL RELASI STIE MANDALA JEMBER Jurnal Manajemen dan Kewirausahaan (JMDK) ABDIMAS SILIWANGI International Journal of Social Science and Business Jurnal Ilmiah Ecobuss JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) Jurnal Review Pendidikan dan Pengajaran (JRPP) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat CERMIN: Jurnal Penelitian Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) Jurnal EK dan BI Jupeko (Jurnal Pendidikan Ekonomi) Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Info Sains : Informatika dan Sains Jurnal Kolaboratif Sains Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society Jurnal Abdi Panca Marga DEVELOPMENT : Journal of Community Engagement eCo-Fin International Journal of Humanities Education and Social Sciences Studi Akuntansi, Keuangan, dan Manajemen Edu Society: Jurnal Pendidikan, Ilmu Sosial dan Pengabdian Kepada Masyarakat Gemilang: Jurnal Manajemen dan Akuntansi MIMBAR INTEGRITAS Indonesian Research Journal on Education TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat Innovative: Journal Of Social Science Research West Science Business and Management Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies JUMAD Journal Management, Accounting, & Digital Business West Science Interdisciplinary Studies Jurnal Pengabdian Masyarakat dan Lingkungan Relasi : Jurnal Ekonomi Moneter : Jurnal Ekonomi dan Keuangan International Journal of Community Service Implementation Journal of Education Transportation and Business Jurnal Ekonomi, Manajemen, Akuntansi International Journal of Economics and Management Research Jurnal Publikasi Ekonomi dan Akuntansi
Hendra, Joni
Universitas Panca Marga
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The Role of MSMEs in Realizing the Sustainable Development Goals (SDGs) Judijanto, Loso; Hendra, Joni; Islam, Azmi Muhammad
West Science Business and Management Vol. 3 No. 01 (2025): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v3i01.1746

Abstract

This study explores the pivotal role of Micro, Small, and Medium Enterprises (MSMEs) in advancing the Sustainable Development Goals (SDGs) through a systematic literature review of 25 documents sourced from the Scopus database. The analysis highlights MSMEs as drivers of economic growth, social inclusion, and environmental sustainability. Key findings include their contributions to job creation, innovation, and local community development, alongside increasing adoption of sustainable practices such as energy efficiency and waste reduction. However, challenges persist, including limited access to finance, resources, and green technologies. This study underscores the need for supportive ecosystems, capacity-building programs, and targeted policy interventions to maximize MSMEs' contributions to the SDGs. It concludes that fostering collaboration among stakeholders and addressing structural barriers can unlock the full potential of MSMEs in achieving sustainable development.
Implementation of Good Corporate Governance in Preventing Fraud in Islamic Banking Hendra, Joni; Anggraini, Cindy; Amini, Zakiyah; Nurhidayah, Putri; Hidayatunnisa, Hidayatunnisa
Journal of Education Transportation and Business Vol 2, No 1 (2025): Juni 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jetbus.v2i1.6233

Abstract

Islamic banking is a rapidly growing financial sector in Indonesia, along with increasing public awareness of the financial system based on Islamic sharia principles. Despite having a strong ethical foundation, Islamic banking still faces serious challenges, especially in terms of fraud risk. Fraud in the banking world can be in the form of abuse of authority, manipulation of financial reports, and producer deviations that can harm customers and the institution as a whole. This study aims to analyze the role of Good Corporate Governance (GCG) in preventing fraud in the Islamic banking sector. GCG is a corporate governance system that focuses on the principles of transparency, accountability, responsibility, independence, and fairness in order to create effective, efficient, and ethical management. The research method used is a literature study by reviewing various literature such as books, journals, and relevant documents. The results of the study show that the implementation of GCG as a whole can minimize the opportunity for fraud through strengthening the internal supervision system, increasing transparency of reporting, and optimizing the role of the Sharia Supervisory Board and an independent audit committee. With strong GCG, Islamic banking can increase public trust, strengthen institutional integrity, and support the sustainable growth of the Islamic financial sector. Therefore, the implementation of GCG is not only a compliance requirement, but also a strategic need in maintaining the stability and reputation of Islamic banking in Indonesia.
Analisis Rasio Keuangan untuk Menilai Kinerja Perusahaan Joni Hendra; Andika M Iqbal; M Pillo Alfarabi; Rosa Dina; Tria Oca Ariska
Moneter : Jurnal Ekonomi dan Keuangan Vol. 3 No. 3 (2025): Juli : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v3i3.1564

Abstract

This study aims to analyze the financial ratios to evaluate company performance. The research background highlights the importance of financial health for sustainable business operations. This study employs a quantitative descriptive method, utilizing financial statements for data collection. The findings indicate that certain financial ratios are strong indicators of a company's financial stability and operational efficiency, providing valuable insights for stakeholders.
Analisis Break Even Point (BEP) sebagai Alat Perencanaan Laba: Tinjauan Literatur pada Konteks Manajemen Keuangan Hendra, Joni; Nadela, Nira; Syahirah, Nur; Husna, Sri Wahyu
Indonesian Research Journal on Education Vol. 5 No. 3 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i3.2515

Abstract

Penelitian ini bertujuan untuk memberikan informasi kepada masyarakat mengenai pengertian, kegunaan, tujuan, keterbatasan, dan metode penghitungan analisa Break Even Point (BEP). Manajemen memerlukan informasi yang dapat digunakan sebagai dasar merencanakan laba peruasahaan. Dengan diketahuinya titik impas (Break Even Point, manajeman dapat menetukan jumlah produksi atau penjualan yang harus dilakukan, sesuai target laba yang ingin dicapai. Metode penelitian yang digunakan dalam penelitian ini adalah kajian pustaka (Library Research). Teknik pengumpulan data yang digunakan adalah studi pustaka, yaitu pengumpulan data yang dilakukan dengan cara meninjau buku-buku referensi yang ada di perpustakaan. Jenis data yang digunakan merupakan data skunder yang berupa buku-buku yang berkaitan dengan pembahasan. Analisa data menggunakan metode deskriptif, yaitu mendeskripsikan hasil penelitian dan kemudian menarik kesimpulan. Hasil penelitian dalam tulisan ini adalah: Analisa Break Event Point (BEP) memberikan informasi yang dapat digunakan oleh manajemen sebagai dasar perencanaan laba. Untuk menghitungnya diperlukan data mengenai biaya tetap, biaya variable, harga jual, dan kapasitas maksimum. Penghitungan Break Even Point (BEP) dapat dilakukan dengan metode persamaan, metode kontribusi margin, dan metode grafis. Ketiga metode apabila digunakan menghasilkan angka yang sama. Analisa Break Even Point (BEP), dalam praktiknya disamping mengandung manfaat tetapi juga masih mengandung kelemahan-kelemahan.
Analisis Laporan Keuangan dan Nilai Perusahaan terhadap Harga Saham di Indonesia Hendra, Joni; Bakri, Pama; Nuro, Putiha; Erlina, Rini; Siswanda, Siswanda
Indonesian Research Journal on Education Vol. 5 No. 3 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i3.2530

Abstract

Pasar modal Indonesia berkembang pesat sebagai alternatif investasi dengan saham sebagai instrumen utama yang diminati karena potensi return yang tinggi. Harga saham dipengaruhi berbagai faktor, salah satunya laporan keuangan dan nilai perusahaan. Laporan keuangan memberikan gambaran objektif mengenai kondisi keuangan dan kinerja perusahaan, sementara nilai perusahaan mencerminkan persepsi pasar terhadap prospek dan keberlanjutan usaha perusahaan. Penelitian ini bertujuan untuk menganalisis hubungan antara laporan keuangan, nilai perusahaan, dan harga saham di Indonesia. Metode yang digunakan adalah studi pustaka (library research) dengan menganalisis berbagai buku, jurnal ilmiah, dan laporan pasar modal yang relevan. Hasil penelitian menunjukkan bahwa laporan keuangan yang berkualitas, transparan, dan tepat waktu memberikan dampak positif terhadap persepsi investor, meningkatkan nilai perusahaan, dan mendorong kenaikan harga saham. Faktor-faktor seperti profitabilitas, likuiditas, solvabilitas, dan struktur modal dalam laporan keuangan berperan penting dalam memengaruhi nilai perusahaan dan pergerakan harga saham. Selain itu, nilai perusahaan yang tinggi menunjukkan kepercayaan pasar terhadap perusahaan, yang turut meningkatkan daya tarik investasi dan stabilitas harga saham. Implikasi dari penelitian ini menunjukkan pentingnya perusahaan untuk menjaga kualitas laporan keuangan serta meningkatkan nilai perusahaan melalui kinerja finansial yang baik dan tata kelola yang sehat. Bagi investor, analisis laporan keuangan dan nilai perusahaan menjadi langkah strategis dalam mengambil keputusan investasi yang lebih tepat di pasar modal Indonesia.
PENINGKATAN KAPASITAS PELAKU USAHA MIE JEBEW MELALUI PENDAMPINGAN ANALISIS BREAK EVEN POINT DALAM PENENTUAN TITIK IMPAS PENJUALAN M. Ridho Ansori; M. Rifki Andriyansyah; Diska Fitra; Joni Hendra
DEVELOPMENT: Journal of Community Engagement Vol. 4 No. 2 (2025): Juni
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/djce.v4i2.2029

Abstract

Break Even Point (BEP) merupakan salah satu alat analisis keuangan yang penting dalam dunia bisnis untuk menentukan titik di mana total pendapatan setara dengan total biaya, sehingga perusahaan tidak mengalami laba maupun rugi. Penelitian ini bertujuan untuk menganalisis titik impas pada usaha “Mie Jebew Jebret” yang beroperasi di Café Print Kota Bengkalis dengan menggunakan pendekatan fungsi linear. Penelitian memfokuskan pada tiga variabel utama yaitu biaya tetap, biaya variabel per unit, dan harga jual per unit. Berdasarkan data yang diperoleh, biaya tetap usaha adalah sebesar Rp5.000.000 per bulan, biaya variabel per porsi sebesar Rp8.000, dan harga jual per porsi sebesar Rp12.000. Dengan menggunakan rumus BEP: Q=FCP−VCQ = \frac{FC}{P - VC}Q=P−VCFC​, diperoleh bahwa titik impas tercapai pada penjualan sebanyak 1.250 porsi per bulan, di mana total pendapatan dan biaya sama-sama mencapai Rp15.000.000. Analisis ini diperkuat dengan visualisasi grafik hubungan antara volume penjualan, pendapatan, dan biaya, yang menunjukkan perpotongan antara fungsi pendapatan dan biaya total pada titik impas tersebut. Hasil penelitian ini memberikan kontribusi strategis dalam pengambilan keputusan manajerial, khususnya dalam menetapkan target penjualan, merancang kebijakan harga, dan mengelola struktur biaya guna memastikan keberlangsungan dan profitabilitas usaha secara optimal.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Telekomunikasi di Indonesia Joni Hendra; Nurisa Nurisa; Sofie Fadma Sari; Suci Nirwani
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2060

Abstract

The telecommunications industry in Indonesia plays a vital role in supporting digital transformation and national economic growth. With the increasing demand for communication and data services, telecommunications companies face challenges in maintaining optimal financial performance. This study aims to analyze the financial performance of telecommunications companies in Indonesia through financial ratio analysis. The method used is library research, by reviewing literature related to financial ratios, including liquidity, solvency, activity, and profitability ratios. This analysis seeks to identify the financial strengths and weaknesses of the companies across various aspects. The results show that financial ratios can provide a comprehensive overview of a company's financial condition, including its ability to meet short-term obligations, manage debt, and generate profits. These findings have important implications for company management in making strategic decisions, as well as for investors aiming to evaluate the financial performance of telecommunications companies. It is expected that the results of this analysis will serve as a basis for improving financial efficiency and enhancing the competitiveness of companies amid the evolving dynamics of the telecommunications industry.
Pentingnya Laporan Keuangan dalam Menilai Kinerja Keuangan Ahmad Hafizi; Joni Hendra; Selvi Darma Yanti; Suratin Suratin; Yulfi Hartati
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2082

Abstract

In the current era, the development of technology is very rapid and increasingly sophisticated, it is used to find out financial statements in companies. The purpose of this study is to assess the company. This analysis has benefits for the company as input on the importance of financial reports in terms of assessing the performance of a company to make decisions in the future or in the future. For analysts, it can be useful to find out statements about company performance. This analysis generally uses a literature review method with descriptive quantitative data. The data source for this analysis is from secondary data, namely indirect data sources through literature, notes, and existing books. Performance is financial performance which is a description of the financial condition of a company in a certain period both in terms of raising funds and channeling funds, which is measured by the indicators of capital adequacy, liquidity and profitability. The advantages of the importance of performance appraisal for management are to manage organizational operations, assist decision making, identify employee training and development needs, provide feedback to employees how leaders reward their performance, provide a basis for award distribution to employees
Hijaukan Pekarangan, Sejahterakan Keluarga: Inovasi Holtikultura Berkelanjutan di Desa Ngadisari Rosyihuddin, Muhammad; Hendra, Joni
Jurnal Pengabdian Masyarakat dan Lingkungan (JPML) Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v4i1.10304

Abstract

Ngadisari Village, which is located in Sukapura Sub-district, Probolinggo Regency, possesses significant agricultural potential, yet it is constrained by geographical conditions, particularly rain-fed land. The majority of its residents rely on farming as their primary livelihood, despite having relatively low levels of education and income. This community service initiative aims to empower local farmers through education in environmentally friendly horticultural cultivation, enhanced farm business management, and increased understanding of the importance of basic accounting practices. The methods employed included lectures, interactive discussions, and hands-on training on marketing strategies and the preparation of simple financial reports. The results indicate a high level of enthusiasm among participants, along with increased knowledge and awareness regarding the importance of managing agricultural enterprises in a modern and sustainable manner. This programme has successfully instilled the understanding that farming involves not only planting and harvesting but also requires strategic marketing and accounting in order to make a tangible impact on household welfare. This initiative stands as a concrete example of a green transformation turning home gardens into productive and competitive plots. It is hoped that this practice can be replicated in other regions with similar conditions.
The Effect of Green Infrastructure Investment, Capital Structure, and Operational Efficiency on Financial Performance of Companies in Central Java Judijanto, Loso; Hendra, Joni; Utami, Eva Yuniarti; Triyantoro, Andri
West Science Interdisciplinary Studies Vol. 2 No. 04 (2024): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v2i04.799

Abstract

This study investigates the influence of green infrastructure investment, capital structure, and operational efficiency on the financial performance of companies operating in Central Java. A quantitative research approach was employed, utilizing survey data collected from 173 companies across various industries. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), with hypothesis testing conducted to assess the significance of the relationships between the variables. The results indicate significant positive associations between green infrastructure investment, capital structure, operational efficiency, and financial performance. Specifically, companies that prioritize sustainability initiatives, maintain optimal capital structures, and enhance operational efficiency tend to achieve superior financial performance outcomes. These findings highlight the multidimensional nature of value creation within organizations and underscore the importance of integrating environmental and operational considerations into strategic decision-making processes. The implications of the study extend to policymakers, business leaders, and stakeholders seeking to enhance the financial sustainability and resilience of companies in Central Java.
Co-Authors Abdul Basit Abdul Basit Abdul Hanif Achmad Lodry Maspaitela Adhi Bawono Agung Yatiningrum Agus Hermawan Agustina Pujiastuti Agustina, Fatma Wati Ahmad Hafizi Ahmad Iskandar R Ahmad Iskandar Rahmansyah Aisyah Aisyah Albert Steinado Lava Alfina Eilen Frannisti Algifari, Muhammad Alief Muhammad Almuttaqin, Femas Amani, Tatik Amani, Tatik Aminatul Faidah Andika M Iqbal Andri Triyantoro Andy Kurniawan, Andy Anggraini, Cindy Ansori, Ridho Ardiansyah, M. Rifki Arief Yanto Rukmana Avrylina, Nayla Azriansyah, Azriansyah Bahri, Mohammad Saiful Bakri, Pama Budi Utomo Chairul Hakim Chamdanah, Siti Cindy Claudia Dani Hari Tunggal Prasetiyo Dede Hertina Delia Desvianti Della Maretha Dewi Agustin Dhany, Umi Rahma Diska Fitra Dwi Iryaning Handayani Dwi Rahayu Dwi Rahayu Dwi Rizqy Husniah Devi Edy Yulianto Ella Sofiatun Nisah Elma Elma, Elma Elok Dwi Vidiyastutik Elsa Salsabila Elvina Safitri Erlina, Rini Eva Yuniarti Utami Fatimatus Zahro Febri Suaida Rosalinawati febriyanti febriyanti Ghalda, Hisbinnisa Hasna Aulia Gholi, Muhammad Al Gita Fadillah Ramadhani Hadiyanto, Mohammad Hasan, Miftahul Heny Herawati Heppi Syofya, Heppi Herawati Herawati Hermawan, Dedi Joko Hermawan, Dedi Joko Hermawant, Romy Herry Ramadhani Hery Koeshardjono Hery Koesharjono Hidayatunnisa, Hidayatunnisa Hidayu, Seri Hudzafidah, Khusnik Hudzafidah, Khusnik Husna, Sri Wahyu Ilyas Maulana Maulana Imamatul Khoria Islam, Azmi Muhammad Judijanto, Loso Khairunnisa Khairunnisa Khoiru Sabila Kholili Arsat Sukaji Khusnik Hudzafidah Khusnik Hudzafidah Khusnul Chotima Khusnul Khotimah Koni Piranda Kuning, Putri Levedra, Levedra Liani, Fenny Linda Kurnia Supraptiningsih Loso Judijanto Lukman Hakim Lusiana Lusiana M Pillo Alfarabi M. Ridho Ansori M. Rifki Andriyansyah Mabrur, Abdul Qodir Machin Mahmuda, Nur Amilia Maisaroh, Ida Maria Ulfah Mega Fatimah Rosana Miranda, Mira Santika Mitha Otik Wiraswati Mochammad Fajar Al hakim muhammad ilham Muhammad Reza Aulia Muhammad Riski, Muhammad Muhammad Rizki Yusuf Mulyana, Sherly Nadela, Nira Nova Dwi Anggraeni Nurhidayah, Putri Nurisa Nurisa Nuro, Putiha Nurul Izzah Olatunji, Abdul Rasheed Paradiba, Putri Parida Parida Pijar Aida Wibowo Pramana, Zalfa' Nur Auliya Putri Prasetiyo, Dani Hari Tuggal Prihadyatama, Ardila Pujiastuti, Agustina Qamariyah, Ririn R Hery Koeshardjono R. Hery Koeshardjono Ratna Sari Rheina Cindyta Nur Azizah Rifky Ardiansyah Rohmad Fauzi Rosa Dina Rosmiza Bidin Rosyihuddin, Muhammad Rustianawati, Mutimmah Saifullah Saifullah Salsabila, Elsa Seger Priantono Selvi Darma Yanti Sentanu, I Gede Eko Sri Sentris Ranjanis Serliana Serliana Siswanda, Siswanda Siti Chamdanah Siti Masluha Siti Murasih Sofie Fadma Sari Soleha, Siti Suci Nirwani Sudarmiatin Sugianto Sugianto Suharsono, Judi Sukiman Sukiman Supriono Supriono Suratin Suratin Syahirah, Nur Syahrian Barret Yudha Paksi Syantana, Ade Vieea Syarif Hidayatullah Elmas Tatik Amani Teguh Virgiawan Tiara Aninditha Titien Agustina Titin Krisnawati Tria Oca Ariska Triyantoro, Andri Tumini Tumini Tumini, Tumini Utami, Eva Yuniarti Virgiawan, Teguh Vivin Tri Astuti Wahyuni, Sri Rahayu Wandari, Perla Widayanto, Mutinda Teguh Widianita, Nadia Putri Wilamsari, Feni Wulandari, Juliasti Yanti, Eka Putri Dwi Yayuk Indah Wahyuning Tyas Yekti Rahajeng Yekti Rahajeng Yohanes Paulus Luciany Yulfi Hartati Zakiyah Amini