Article Per Year (5 Year)
p-Index From 2020 - 2025
1.347
P-Index
This Author published in this journals
All Journal Jurnal Dimensi ECONOS Jurnal Ekonomi dan Sosial MANDAR: Management Development and Applied Research Journal International Journal of Science and Society (IJSOC) Jurnal Manajemen, Akuntansi, Ekonomi GEMBIRA (Pengabdian Kepada Masyarakat) Economic: Journal Economic and Business Jurnal Ilmiah Niaga Bisnis Elektronik
Makrus, Mohamad
Unknown Affiliation
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 9 Documents
Search

 1 
PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP TINGKAT RENTABILITAS MODAL SENDIRI PADA KOPERASI WANITA TIMAH “KARYA RINI” PANGKALPINANG Setiawati, Epa; Makrus, Mohamad; Deseria, Rita
ECONOS Jurnal Ekonomi dan Sosial Vol 10 No 1 (2019): ECONOS: JURNAL EKONOMI DAN SOSIAL
Publisher : LPPM STIE Pertiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (811.262 KB)

Abstract

This study aims to determine the profitability value of the amount of own capital to the amount of profit to be obtained, assuming that the greater the profit, the greater the value of profitability.  The object in this study was 36 "KaryaRini" Tin Women Cooperative Pangkalpinang.  Data collection techniques in this study were documentation techniques, using descriptive analysis with multiple linear regression models.  The results showed that self-capital and loan capital had an effect on profitability.  Capital itself had a positive effect and loan capital had a negative effect on profitability.
Pengaruh Modal Kerja Bersih, Current Ratio, Penjualan Bersih Terhadap Profitabilitas Pada Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Bani, Burhanuddin; Susanto, Dedi; Arfani, Wardati; Makrus, Mohamad
JURNAL DIMENSI Vol 12, No 3 (2023): JURNAL DIMENSI (NOVEMBER 2023)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v12i3.5764

Abstract

Pada masa Pandemi Covid-19, banyak perusahaan berskala industri mengalami dampak terhadap keuangan perusahaan. Pengelolaan komposisi keuangan perusahaan yang efektif seperti modal kerja, tingkat current ratio, tingkat penjualan dan profitabilitas yang dihasilkan perlu menjadi perhatian bagi keberlangsungan hidup perusahaan. Penelitian ini bertujuan untuk menganalisa Pengaruh Modal Kerja Bersih, Current Ratio dan Penjualan Bersih Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2022. Jumlah sampel 15 perusahaan dari 30 perusahaan yang terdaftar di Bursa Efek Indonesia. Analisis regresi berganda yang digunakan untuk mengolah data dengan bantuan aplikasi pemograman komputer SPSS ver.20. Hasil pengujian menunjukkan bahwa modal kerja bersih berpengaruh negatif terhadap profitabilitas, current ratio tidak berpengaruh signifikan terhadap profitabilitas sedangkan penjulan bersih berpengaruh positif dan signifikan terhadap profitabilitas pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2022. Hal ini mengindikasikan bahwa untuk jenis usaha tertentu tidak semua peningkatan penggunaan current ratio mempengaruhi peningkatan profitabiitas pada perusahaan.
Pengaruh harga dan kelengkapan produk terhadap Keputusan Pembelian Konsumen (Pada Supermarket Bangunan Pangkalpinang): Deri Kusmadeni Kusmadeni, Deri; Makrus, Mohamad
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 1 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i1.1258

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan simultan dan parsial variabel harga dan kelengkapan produk terhadap keputusan pembelian konsumen di Supermarket Bangunan. Jenis penelitian ini menggunakan penelitian kuantitatif. Metode analisis dalam penelitian ini menggunakan uji Validitas, Uji Realibilitas, Analisis Regresi Linear Berganda, Kofesien Determinasi, Uji Asumsi Klasik dan uji hipotesis menggunakan uji t dan Uji f. Jumlah sampel yang diteliti 184 Orang Konsumen yang melakukan pembelian di supermarket bangunan Pangkalpinang.Dari hasil analisis regresi linear berganda didapatkan nilai Y = 3,073 +  0,951 X2  + 0,164 X2 menyatakan bahwa variabel harga berpengaruh signifikansi terhadap Keputusan pembelian yang mana terlihat pada uji regresi linear nilai signifikansi harga lebih kecil dari 0,005 yaitu 0,000 < 0,005 dan variabel kelengkapan produk berpengaruh signifikansi terhadap Keputusan pembelian yang mana terlihat pada uji regresi linear nilai signifikansi kelengkapan produk lebih kecil dari 0,005 yaitu 0,000 < 0,005. Dari hasil penghitungan dengan menggunakan SPSS dapat nilai koefisien determinasi dari R  adalah 0,774. Hal ini berarti bahwa nilai Variabel X berpengaruh terhadap variabel (Y) sebesar 77,4 % sedangkan sisanya 22,6 % dipengaruhi oleh variabel lainnya yang tidak diteliti dalam penelitian ini.
The Effect of Capital Structure, Liquidity, and Firm Size on Firm Value in The Technology Industry Sector Listed on the IDX Anita, Anita; Suhardi, Suhardi; Makrus, Mohamad; Radiansyah, Adrian
Economic: Journal Economic and Business Vol. 4 No. 2 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i2.1042

Abstract

This study examines the influence of capital structure, liquidity, and firm size on firm value in the technology sector listed on the Indonesia Stock Exchange for 2019–2023. Using panel data regression with the random effects model, the results reveal that both capital structures, as measured by Debt-to-Equity Ratio, and liquidity, as measured by Current Ratio, have a significant and positive effect on firm value. The findings indicate that technology companies that manage their leverage and liquidity efficiently tend to achieve higher market valuations. In contrast, firm size does not have a significant impact on firm value in this sector. The results are consistent with the Trade-Off Theory and Liquidity Theory, which emphasize the importance of optimal debt usage and adequate liquidity for enhancing firm value and investor confidence. These findings have practical implications for technology firms to optimize their capital structure and maintain healthy liquidity levels. For future research, it is recommended to include other variables such as profitability and macroeconomic factors, and to conduct comparative studies across different sectors to enrich the understanding of determinants of firm value.
Financial Self-Efficacy, Lifestyle, and Peer Influence on Credit Decisions: The Mediating Role of Financial Control in Gen Z Sapira, Bella; Juhari, Juhari; Suhardi, Suhardi; Makrus, Mohamad
Economic: Journal Economic and Business Vol. 4 No. 2 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i2.1082

Abstract

This study examines the influence of financial self-efficacy (FSE), hedonic lifestyle (HL), and peer influence (PI) on financial self-control (FSC), with financial control (FC) as a mediating variable among Generation Z. Amid the increasing complexity of financial decision-making in the digital age, this research highlights the interplay between psychological and social factors in shaping personal financial behavior. Utilizing a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 124 respondents aged 20–35 with financial decision-making experience. Results show that FSE has a significant positive impact on FC, and FC significantly affects FSC. However, FSE does not directly influence FSC but exerts a significant indirect effect through FC. HL does not directly impact FSC but negatively affects FC, indicating that a hedonistic lifestyle undermines practical financial control. While the indirect effect of HL on FSC is negative, it is statistically insignificant. Conversely, PI significantly influences both FC and FSC directly, although its mediation via FC is not significant. These findings underscore the critical mediating role of financial control. Practical financial education programs should address not only knowledge but also psychological confidence and social influences to enhance financial self-regulation in young adults.
10.61533 STUDI PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP PENDAPATAN KAPITASI DAN NON-KAPITASI PASIEN BPJS PADA MEDICARE CLINIC SUNGAILIAT KABUPATEN BANGKA Ningsih, Sri Melati; Bani, Burhanuddin; Makrus, Mohamad
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 2 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i2.444

Abstract

This study aims to examine the implementation of an Accounting Information System (AIS) in managing capitated and non-capitated revenue from BPJS patients at Medicare Clinic Sungailiat, Bangka Regency. Capitated revenue refers to fixed payments received based on the number of registered BPJS participants, while non-capitated revenue stems from additional services not covered under the capitation scheme. Using a qualitative descriptive approach, the research employs observation, interviews, and documentation to assess the effectiveness of AIS in recording, reporting, and controlling these revenue streams. The findings reveal that AIS has significantly improved the accuracy, efficiency, and transparency of financial management at the clinic. It also supports compliance with BPJS Health regulations and national accounting standards. However, challenges remain, including limited staff proficiency in using the system and the lack of integration across service units. The study recommends capacity-building initiatives, system integration, and regular audits to enhance decision-making and financial accountability.
The Effect of Capital Structure, Liquidity, and Profitability on Corporate Financial Performance Purwasih, Rani; Suhardi; Makrus, Mohamad
MANDAR: Management Development and Applied Research Journal Vol 7 No 2 (2025): June (2025)
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v7i2.5135

Abstract

This study aims to determine the effect of capital structure, liquidity, and profitability on the financial performance of transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The variables used in this study include Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA) as independent variables, and Return on Equity (ROE) as the dependent variable. The analysis method used is panel data regression with the Random Effect Model (REM) approach, which is analysed with Eviews 12 software. The results showed that capital structure (DER) has a negative and significant effect on financial performance (ROE), while liquidity (CR) and profitability (ROA) have no significant effect. However, simultaneously, the three variables have a significant impact on financial performance. This finding confirms the importance of optimal capital structure management in improving company performance, while liquidity and profitability require more effective strategies to contribute maximally to company profits.
Concept and Implementation: Managerial Effectiveness in the Era of Society 5.0 Juhari; Tuha, Panca Tuah; Makrus, Mohamad; Afrizal; Suhardi
International Journal of Science and Society Vol 6 No 1 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i1.1022

Abstract

Managerial Effectiveness in Society 5.0 Era is characterized by rapid changes in technology, management of big data, adaptation of work paradigms, data security, changing employee skills, stronger innovation, ethical considerations, and increasing complexity of the business environment. Managers need to develop strong leadership, adaptability, and understanding of technology and social trends. In facing this challenge, managers need to develop adaptive leadership, creativity in managing resources, and a deep understanding of the implications of technology and social trends. In this journal, we analyze the concept of the managerial effectiveness paradigm needed to face Society 5.0, explore strategies to overcome existing challenges, and identify important implications for developing effective managerial skills. Through a deep understanding of the concept and implementation of managerial effectiveness in the Society 5.0 era, this journal provides valuable insights for practitioners and researchers in facing dynamic changes in the business and social environment.
PENERAPAN STRATEGI DIGITAL MARKETING PADA UMKM DESA KIMAK Suputra, Adi; Makrus, Mohamad; Hidayati, Nur; Yusfany, Andi; Wargianto; Ahmad Fauzi, Aditya
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 04 (2023): AGUSTUS 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pengabdian Masyarakat pada Desa Kimak, Kecamatan Merawang, Kabupaten Bangka, yang diadakan oleh Fakultas Ekonomika & Bisnis Universitas Pertiba Pangkalpinang melakukan kerjasama dengan pelaku UMKM Desa Kimak yang bergerak dalam bidang pengolahan daging ayam sebagai produk abon kering. Abon Ayam Ibu Kanti sudah lama berdiri di Desa Kimak, Kecamatan Merawang, Kabupaten Bangka, Kepulauan Bangka Belitung. Dalam kegiatan jual beli abon ayam di daerah Kabupaten Bangka. Abon Ayam Ibu Kanti termasuk yang paling pertama membuka usaha di bidang tersebut serta yang paling lama bertahan hingga saat ini. Akan tetapi dalam kegiatan pemasarannya masih sangat minim dan cenderung masih tradisional. Untuk itu perlu diberikan pelatihan tentang pentingnya pemanfaatan digital marketing agar sistem pemasarannya menjadi lebih baik sehingga dapat memperluas cakupan target usahanya serta dapat menunjang kegiatan penjualan yang lebih baik lagi. Selain itu mitra juga diberikan bantan dalam membuat akun di media digital Google bisnis dan Facebook. Luaran yang dihasilkan dari pengabdian ini adalah akun Google bisnis dan Facebook, artikel ilmiah yang diterbitkan dalam jurnal nasional, serta laporan kegiatan. Metode yang digunakan adalah dengan memberikan pelatihan berupa ceramah dan pemberian tutorial membuatakun di media digital beserta cara mengelola media digital tersebut. Dari hasil yang diperoleh dalam kegiatan ini, disarankan sebaiknya penggunaan strategi digital marketing dapat ditindaklanjuti dengan menambahkan teknok SEO (searh engine optimation) pembimbingan secara berkala sehingga bisa efektif dan optimal dalam menunjang kegiatan pemasaran dan meningkatkan penjualan usaha UMKM.
Co-Authors Aditya Ahmad Fauzi Afrizal Anita Anita Burhanuddin Bani Dedi Susanto Deri Kusmadeni Deseria, Rita Juhari Hasan Juhari Juhari, Juhari Ningsih, Sri Melati Nur Hidayati Purwasih, Rani Radiansyah, Adrian Sapira, Bella Setiawati, Epa Suhardi Suhardi Suhardi Suputra, Adi Tuha, Panca Tuah Wardati Arfani Wargianto Yusfany, Andi