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All Journal MIX : Jurnal Ilmiah Manajemen Syntax Literate: Jurnal Ilmiah Indonesia Scientific Journal of Reflection : Economic, Accounting, Management and Business DIJB (Diponegoro International Journal of Business) JURNAL PENDIDIKAN TAMBUSAI Accounting and Management Journal JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) JURNAL PEMASARAN KOMPETITIF Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Jurnal Ad'ministrare Journal of Artificial Intelligence and Digital Business Journal of Research and Publication Innovation International Journal of Economics, Management and Accounting Karimah Tauhid Jabdimas: Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Benefit: Jurnal Manajemen dan Bisnis Economic Management Business Research Journal
Marjohan, Masno
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Social Sciences Other

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Analysis of The Effect of Profitability and Liquidity on Income Management Which Impact on Company Value in Soe Banks Registered on Indonesia Stock Exchange Period 2009-2019 Marjohan, Masno
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1201.385 KB) | DOI: 10.36418/syntax-literate.v6i3.2307

Abstract

This study aims to analyze, test the effect of profitability as measured by Return On Assets, liquidity as measured by LDR on earnings management, and the impact of earnings management on firm value in state-owned tire companies listed on the Indonesia Stock Exchange from 2009 to 2019. Total population This research is 4 state-owned bank companies so that the entire population is sampled with a period of 10 years from 2009-2019. The analysis technique used in this research is panel data regression to obtain a comprehensive picture of the relationship between one variable and another. The results of the research partially show that ROA, LDR Profitability has no effect on Earning Management, Profitability and Liquidity simultaneously have an effect on Earnings Management, and show that earnings management affects Firm Value.
Peningkatan Daya Saing Usaha Ayam Geprek XYZ Menggunakan Metode Analisis SWOT Septiono, Wakhid Lukas; Afrilia, Dwi; Marjohan, Masno
JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol. 7 No. 2 (2024): JIMF (Jurnal Ilmiah Manajemen Forkamma)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/frkm.v7i2.36932

Abstract

MSME (Micro, Small, and Medium Enterprise)s are one of the businesses that are growing rapidly in society, which, without realizing it, has played a vital role in economic development and growth. Responding to these conditions, the government is making efforts to encourage the development of the digital economy and the digitalization of MSMEs. XYZ Geprek Chicken Business is one of the MSMEs that is also developing in this atmosphere. From the quantitative descriptive research that was conducted, it was shown that this business is in quadrant IV (Diversification) of the SWOT diagram, which means the business is in stable condition but facing serious challenges, so it is estimated that the business will experience difficulties if it only relies on existing strategies. Proposed diversification strategies that can be carried out by this business are: developing seasoning formulas; developing attractive promotions; collaborating with external parties; using technology; using halal, natural or BPOM-licensed ingredients; as well as menu differentiation.UMKM adalah salah satu usaha yang berkembang pesat di tengah masyarakat, yang tanpa disadari telah memainkan peran vital di dalam pembangunan dan pertumbuhan ekonomi. Menyikapi kondisi tersebut, pemerintah pun tengah melakukan upaya-upaya guna mendorong perkembangan ekonomi digital dan digitalisasi UMKM. Usaha Ayam Geprek XYZ merupakan salah satu UMKM yang turut berkembang di dalam atmosfer tersebut. Penelitan yang dilakukan secara kuantitatif deskriptif, menunjukkan bahwa usaha ini berada di kuadran IV (Diversifikasi) diagram SWOT, yang artinya usaha dalam kondisi mantap namun menghadapi tantangan berat sehingga diperkirakan roda usahanya akan mengalami kesulitan bila hanya bertumpu pada strategi yang ada. Usulan diversifikasi strategi yang dapat dilakukan oleh usaha ini yaitu: pengembangan formula bumbu; pengembangan promosi yang menarik; kerja sama dengan pihak eksternal; penggunaan teknologi; penggunaan bahan-bahan yang halal; alami maupun berlisensi BPOM; serta diferensiasi menu.
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Merger Pada PT Indosat Tbk Octavia, Isnaini; Suryani, Rini; Marjohan, Masno
JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol. 7 No. 3 (2024): JIMF (Jurnal Ilmiah Manajemen Forkamma)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/frkm.v7i3.42200

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui kinerja keuangan sebelum dan sesudah merger pada PT Indosat Tbk. Penelitian ini menggunakan data berupa laporan keuangan sebagai populasi. Dan sampelnya yaitu laporan laba rugi dan laporan neraca PT Indosat Tbk tahun 2021 (sebelum merger) dan 2022 (setelah merger). Hasil dari penelitian ini adalah rasio likuiditas yang diukur dengan current ratio dan rasio pasar yang diukur dengan price earning ratio mengalami kenaikan setelah PT Indosat Tbk melakukan merger. Sedangkan rasio profitabilitas yang diukur dengan return on assets, rasio aktivitas yang diukur dengan total assets turnover, dan rasio leverage yang diukur dengan debt to equity ratio mengalami penurunan setelah PT Indosat Tbk melakukan merger.
Analisis SWOT pada Koperasi Pelajar Pondok Pesantren Al-Mujtama Al-Islami Janitra, Olief Zaki; Zulfahmi, Muhammad Zaki; Marjohan, Masno
Jurnal Pemasaran Kompetitif Vol. 7 No. 2 (2024): Jurnal Pemasaran Kompetitif
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jpkpk.v7i2.36900

Abstract

Koperasi Pelajar memiliki peran yang penting dalam pembentukan karakter dan pengembangan keterampilan di lingkungan pendidikan seperti Pondok Pesantren Al-Mujtama Al-Islami. Penelitian ini bertujuan untuk melakukan analisis SWOT (Strengths, Weaknesses, Opportunities, Threats) guna mengevaluasi faktor internal dan eksternal yang memengaruhi kinerja koperasi ini.Metode penelitian yang digunakan adalah pendekatan kualitatif dan kuantitatif dengan melakukan wawancara mendalam kepada anggota, pengurus, dan pemangku kepentingan terkait. Hasil analisis SWOT menyoroti beberapa poin krusial. Diantaranya, kekuatan (strengths) koperasi ini terletak pada keterlibatan aktif anggota, sementara kelemahan (weaknesses) teridentifikasi dalam manajemen keuangan dan kurangnya pemasaran yang efektif.Peluang (opportunities) yang terbuka termasuk pengembangan produk dan layanan baru, sementara ancaman (threats) yang perlu diperhatikan meliputi persaingan dari koperasi sejenis dan perubahan kebijakan regulasi. Temuan ini memberikan pandangan mendalam tentang posisi koperasi dalam lingkungan pendidikan pesantren. Implikasi dari analisis ini dapat menjadi landasan bagi perbaikan strategis dan pengembangan koperasi, termasuk peningkatan manajemen
The Influence of Financial Ratio on Profit Growth and Their Implications on Dividend Policy (Empirical Study in Companies Listed on the Indonesia Stock Exchange) Marjohan, Masno
Jurnal Ad'ministrare Vol. 7, No 2. July-December 2020
Publisher : Pendidikan Administrasi Perkantoran, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.829 KB) | DOI: 10.26858/ja.v7i2.23449

Abstract

This study aims to determine whether financial ratios affect earnings growth and dividend policy. Financial ratios in this study are measured by return on equity, debt-to-equity ratio, total asset turnover, liquidity ratio, and payment policy. Sampling was done using purposeful sampling. Among the 26 companies listed on the Indonesia Stock Exchange (IDX), up to 8 food and beverage companies were used in the sample analysis. The analysis used is multiple linear regression analysis for panel data regression. The three models are general effect, fixed effect, and random effect. After doing the classical normality test, heteroscedasticity test, multicollinearity test, and autocorrelation hypothesis test. Hypothesis testing is done by using the F-test and t-test. The results show that return on equity has a significant effect on profit growth, and the debt/equity ratio has no significant effect on profit growth, which means that return on equity in this study does not necessarily affect profit growth will affect income growth because you are in debt, should pay debts. It is the reason for the high debt/equity ratio, which affects income growth. The total asset turnover rate has no significant effect on profit growth, and the current ratio significantly affects profit growth. Profit growth significantly affects the dividend policy of companies listed on the Indonesia Stock Exchange during 2015 2019. The financial aspect takes into account the availability of dividends and stock prices.
Penyusunan Laporan Keuangan Berdasarkan SAK EMKM di Masa Epidemi pada UMKM Sugiyanto, Sugiyanto; Kartolo, Rachmat; Marjohan, Masno
Journal Pemberdayaan Masyarakat Indonesia Vol 5 No 1 (2023): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.5.1.43-51

Abstract

The important for MSMEs in Indonesia for business sustainability through financial reporting in accordance with Law No. 20 of 2008 concerning Micro, Small and medium enterprises due to a lack of understanding in the Implementation of financial reporting based on SAK EMKM. Especially to partners during the epidemic in MSMEs in Cianjur, West Java, they really need it. Partner problems faced by MSMEs in Cianjur, West Java Province are as follows: First (1) MSMEs are still recording manually, have not kept books based on EMKM Financial Accounting Standards properly, still traditionally (2) Have not kept books in accordance with SAK EMKM Financial Accounting Standards . Solution to Problems First stage: Community service activities include preparation of training materials. Second stage: is the implementation stage, starting with identifying the level of knowledge and basic accounting by conducting questions and answers between trainers and participants plan-do-check-act. The third stage: Socialization of basic accounting and the practice of preparing financial statements based on SAK EMKM. The results achieved in this community service activity were MSME actors in Cianjur, West Java, business people were able to compile financial reports based on good SAK EMKM.
ANALISIS LIKUIDITAS PROFITABILITAS SOLVABILITAS DAN AKTIFITAS UNTUK MENGUKUR KINERJA KEUANGAN PT ASTRA INTERNASIONAL TBK PERIODE 2018 - 2022 Arsyil Firian, Yuan; Marjohan, Masno
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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

Abstract

PT. Astra International Tbk merupakan perusahaan di bidang manufaktur seperti pengimpor kendaraan bermotor, alat-alat berat, dan alat-alat teknik yang dapat menunjang kebutuhan pembangunan nasional. Agar perusahaan tetap eksis dibutuhkan manajemen keuangan yang baik yang biasanya disusun dalam laporan keuangan tahunan. Penelitian ini bertujuan untuk menganalisis hasil kinerja laporan keuangan PT. Astra International Tbk 2018 – 2022. Metode yang digunakan yaitu dengan menghitung rasio likuiditas (current ratio, Quick ratio dan Cash ratio ) , profitabilitas ( Net Profit Margin, Return On Assets dan Return On Equity ), solvabilitas ( Debt To Assets Ratio dan Debt To Equity Ratio ) dan aktivitas ( Receiveable Turnover, Inventory Turnover dan Total Assets Turnover ) dari perusahaan tersebut, Metode penelitian yang dilakukan adalah metode kuantitatif yang menganalisis kinerja keuangan PT. Astra Internasional Tbk menggunakan rasio keuangan yaitu profitabilitas, likuiditas, solvabilitas dan aktifitas. Dalam penelitia ini menggunakan metode kuantitatif karena data penelitian yang digunakan berbentuk angka serta analisis yang dilakukan menggunakan statistik. Hasil yang diperoleh dari penelitian ini menunjukkan bahwa hasil rasio likuiditas belum dapat dikatakan baik sebab penilaiannya terhadap hutang jangka pendek belum mencapai standar industri yang baik, karena nilai rata-rata current ratio yaitu 139,8 %, quick ratio 120,2 %, dan cash ratio 42,4 %. Rasio profitabilitas juga belum memenuhi standar industri karena nilai rata-rata Net Profit margin yaitu 11 %, Return On Assets 6 % dan Return On Equity 13 %. Rasio solvabilitas juga belum memenuhi standarnya karena nilai rata-rata Debt To Assets Ratio yaitu 50,8 % dan Debt To Equity Ratio 93,2 %. Rasio aktivitas juga tidak baik karena tidak memenuhi standar industri karena memeiliki nilai rata-rata Receiveable Turnover yaitu 18x, Inventory Turnover 8,32x dan Total Assets Turnover 0,6x
PENGARUH CURRENT RATIO DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP RETURN ON EQUITY PADA PERUSAHAAN PT PERTAMINA PERSERO TAHUN 2012 – 2022 Kurniawan, Zen; Marjohan, Masno
Journal of Research and Publication Innovation Vol 2 No 4 (2024): OCTOBER
Publisher : Journal of Research and Publication Innovation

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

Abstract

This research aims to determine the influence of the Current Ratio Debt to Equity Ratio and Net Profit Margin on Return on Equity at PT Pertamina (Persero) in 2012 - 2022, either partially or simultaneously. The method used is a quantitative method. The sample used is the financial report of PT Pertamina (Persero) for 11 years. The sampling technique uses a Non-Probability Sampling technique, namely; with a purposive sampling technique. The analysis in this research used the program, SPSS (Statistical Package for Social Science) software version 23.0. The research results on the Current Ratio variable (X1) do not have a significant effect on Return on Equity with the result t_count < t_tabel or -0.397 < 2.367 then the significant value of the Current Ratio variable is ρ value > Sig. 0.05 or 0.703 > 0.05. The variable Debt to Equity Ratio (X2) has a significant effect on Return on Equity with the result t_table < t_count or 3.027 > 2.367, with a significant value for the Debt to Equity Ratio variable of ρ value > Sig.0.05 or 0.019 < 0.05. The Net Profit Margin variable (X3) has a significant effect on Return on Equity (ROE) with the result t_table < t_count or 4,899 > 2,367, with a significant value for the Net Profit Margin variable of ρ value > Sig.0.05 or 0.02 > 0.05 Based on the Current Ratio Debt to Equity Ratio and Net Profit Margin have a significant effect on Return on Equity with the equation result F_count < F_tabel 13.311 > 4.46, this is also reinforced by ρ value < Sig.0.05 or 0.003 > 0.05  
Meningkatkan Kemampuan Berwirausaha Umkm Melalui Manajemen Keuangan yang Baik Untuk Calon dan Pelaku Usaha di Lingkungan Rw 011 dan 019, Serua Ciputat Tangerang Selatan Bersama Yayasan Masjid Al Ikhlas Martono, Adi; Marjohan, Masno; Lisdawati, Lisdawati
Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen Vol. 4 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat : Kreasi Mahasiswa Manajemen
Publisher : Unpam Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/kmm.v4i2.40642

Abstract

Wirausaha adalah sebuah kegiatan ekonomi ketika seorang membentuk dan mengelola usahanya secara mandiri. Wirausaha merupakan proses menekankan kreativitas dan keberanian dari pengusaha-pengusaha yang ingin membuka lapangan kerja. Kehidupan bermasyarakat tidak bisa terlepas dari yang namanya kegiatan ekonomi. Dengan kata lain, untuk memenuhi kebutuhan hidup setiap manusia selalu berhubungan dengan kegiatan ekonomi. Dalam melaksanakan kegiatan PKM digunakan beberapa metode pelatihan, yaitu: 1) Metode Ceramah/Presentasi. Metode ceramah/presentasi dipilih untuk memberikan penjelasan tentang: a. Memberikan pengetahuan terkait pentingnya menerapkan kewirausahaan bagi kalangan pemuda dan masyarakat . b. Presentasi mengenai materi pentingnya berwirausaha; 2) Metode Tanya Jawab. Metode tanya jawab sangat penting bagi para peserta pelatihan. Metode ini memungkinkan menggali pengetahuan sebanyak- banyaknya tentang pentingnya berwirausaha bagi kemajuan UMKM .; 3) Sharing Session Tentang be rwirausaha bagi kemajuan UMKM dan Manajemen Keuangan. Sharing session ini diberikan kepada para peserta pelatihan dalam memberikan masukan dan bimbingan untuk mempraktekan materi yang diperoleh. Harapannya, peserta pelatihan dapat menguasai materi pelatihan yang diterima dan dapat diaplikasikan dalam mengelola usaha. Adapun hasil dari kegiatan Pengabdian kepada Masyarakat ini adalah meningkatkan kemampuan berwirausaha UMKM melalui manajemen keuangan.
Analysis of Financial Difficulties in Financial Management with Altman Z-Score, Zmijewski, and Springate Models in Small Textile and Apparel Companies Listed on the Indonesia Stock Exchange Marjohan, Masno
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6372

Abstract

Financial difficulties are the first step experienced by a company in the bankruptcy process. If the company fails, many parties are harmed. Therefore, it is necessary to conduct an analysis of financial problems or difficulties that can provide early warning for the company. The purpose of this study is to find out and analyze financial difficulties in financial management with the ALTMAN Z-SCORE, ZMIJEWSKI, and SPRINGATE models in small textile and apparel companies listed on the Indonesia Stock Exchange (IDX) using the calculation of the Altman Z-Score, Zmijewski, and Springate models. The research method used is quantitative descriptive research. The research population is all textile and garment subsector companies listed on the IDX as many as 25 companies. The samples were selected using a purposive sampling technique and were obtained by 6 companies over a six-year period. The data analysis models used are the Altman Original Z-Score, Zmijewski, and Springate models. This research was conducted by taking secondary data from the Indonesia Stock Exchange website. The results of the study show that there are companies in the textile and garment subsector that are experiencing financial difficulties and financial management with the model used. Zmijewski's model is the most accurate in predicting financial difficulties with the highest accuracy of fifty percent.
Co-Authors Adhe Purnomo, Nugroho Adi Pratama, Adi Afrilia, Dwi Agustiani, Mulia Akiko, Leidy Vit Alinda Nurayani Arsyil Firian, Yuan Audryna, Leyryza Dwi Pratama, Guruh Fauziah, Uhti Febrianto, Satriyadi Hadi Broto Handayani, Yesie Hartati, Arini Nur Havizh, Muhammad Hermawan, Rangga Adhitia Hifny, Muhammad Holiawati, Holiawati Intan Pratiwi, Niken Irawan, Yopie Islami, Firda Janitra, Olief Zaki Kartika Sari Kartolo, Rachmat Kurniawan, Rusdi Kurniawan, Zen L. Tobing, Rangga Lestari, Bunga Westu Lestari, Nurul Khofifah Lisdawati Lisdawati Marliana Marliana, Marliana Martono, Adi Mentari, Beta Meylani, Shella Muhammad Husni Thamrin, Muhammad Husni Muslim Nabilah, Azmi Nur'aini, Eni Nurafifah, Nurafifah Nurayani, Alinda Nurmala, Riska Octavia, Isnaini Pajar, Pajar Permatasari, Delsa Yunia Putri, Amelia Putri, Zulfati Zianurisma Rachmawaty Rachmawaty, Rachmawaty Rahayu, Endah Sri Riandi, Arif Rini Suryani, Rini Ruhiyat, Endang Safan, Azian M Sampurnaningsih, Sri Retnaning Septiono, Wakhid Lukas Setiawan, Anthony Setiawati, Dwi Sri Handayani, Avivah Sugiyanto - Supandi, Hanie Supratikta, Hadi Suradi Suradi Tomana, Josef Turnip, Jhon Sutrisno Wahyu Hidayat Waryanto, Hendro Yansyah, Rusli Zulfahmi, Muhammad Zaki