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All Journal Jurnal Media Wahana Ekonomika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Ilmiah Ekonomi Islam Jurnal Pengabdian Masyarakat Bumi Raflesia Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Pengabdian Kepada Masyarakat Journal of Economics and Business Letters Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora JIMAKUKERTA Jurnal Entrepreneur dan Manajemen Sains Capacitarea : Jurnal Pengabdian Kepada Masyarakat Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Economic Edu Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Journal of Sharia Economics, Banking and Accounting International Journal Business, Management and Innovation Review
Sumarlan, Ahmad
Universitas Muhammadiyah Bengkulu
Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Veterinary Other

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The influence of capital structure and operational performance on financial performance with governance and financial risk as mediation in Insurance Companies in Indonesia Sumarlan, Ahmad; Kamaluddin, Kamaluddin; Fachruzzaman, Fachruzzaman; Robinson, Robinson
Journal of Economics and Business Letters Vol. 4 No. 1 (2024): February 2024
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/jebl.v4i1.305

Abstract

This study examines the influence of capital structure and operational performance on financial performance, with governance and financial risk as mediators. The sam- ple for this research comprises insurance companies listed on the Indonesia Stock Exchange in 2013-2021 with a total of 72 firm-year observations. The data used are secondary data obtained from annual and financial reports accessed via idx.co.id. The independent variables are capital structure, measured using the Debt Equity Ratio (DER), and operational performance, measured using liquidity. The mediating variable is the governance variable, measured by the independent board of directors (DKI), and financial risk is measured using Risk Based Capital (RBC). The depen- dent variable in this study uses financial performance as measured by Return On Assets (ROA). The results prove the following: (1) Capital structure has a positive and significant effect on financial performance. (2). Operational performance has a negative and significant effect on financial performance. (3). Capital structure had a positive and significant effect on DKI. (4) Operational performance has a significant negative effect on financial risk. (5) DKI does not mediate the influence of capital structure on financial performance. (6) Financial risk fully mediates the influence of operational performance on financial performance. (7). DKI has a negative and significant effect on financial performance. (8). Financial risk has a negative and significant effect on financial performance.
STUDI LITERATUR: PENGARUH SISTEM PENGENDALIAN MANAJEMEN TERHADAP KINERJA MANAJERIAL M. Agung; Arya Pasah, Muhammad Reka; Amdanir, Rama; Perdana, Anggi; Sumarlan, Ahmad
Journal of Development Economics and Digitalization, Tourism Economics Vol. 2 No. 4 (2025): Oktober
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v2i4.2766

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Sistem Pengendalian Manajemen (SPM) terhadap kinerja manajerial melalui pendekatan Systematic Literature Review (SLR). Dalam era persaingan global yang semakin kompetitif, SPM menjadi instrumen penting dalam mendukung efektivitas operasional dan pencapaian tujuan organisasi. Namun, hasil penelitian sebelumnya menunjukkan adanya ketidakkonsistenan mengenai pengaruh SPM terhadap kinerja manajerial. Oleh karena itu, penelitian ini dilakukan dengan menelaah secara sistematis 30 artikel ilmiah yang relevan, yang dipilih dari 36 artikel awal hasil pencarian melalui Google Scholar dan basis data online lainnya. Hasil telaah menunjukkan bahwa sebagian besar penelitian menemukan bahwa SPM memberikan kontribusi positif terhadap kinerja manajerial, terutama ketika didukung oleh faktor-faktor seperti struktur organisasi, gaya kepemimpinan, sistem penghargaan, dan budaya kerja. Namun, ditemukan pula bahwa dalam beberapa kasus, penerapan SPM tidak serta-merta menghasilkan peningkatan kinerja manajerial jika tidak diimbangi oleh faktor pendukung lainnya. Kajian ini menyimpulkan bahwa efektivitas SPM dalam meningkatkan kinerja manajerial bersifat kontekstual dan perlu pendekatan yang adaptif. Hasil penelitian ini diharapkan dapat menjadi acuan teoritis maupun praktis bagi pengambil kebijakan dalam mengoptimalkan sistem pengendalian manajemen di berbagai sektor organisasi.
ANALISIS PENGARUH CAR DAN BOPO TERHADAP ROA DENGAN NIM SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) DAN OTORITAS JASA KEUANGAN (OJK) PERIODE 2018 – 2022 Ahmad Sumarlan; Cahyani, Dwi; Hesti Setiorini
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR) and Operating Costs to Operating Income (BOPO) on Return on Assets (ROA) with Net Interest Margin (NIM) as a mediating variable in Islamic banking companies listed on the Indonesia Stock Exchange (IDX) and the Financial Services Authority (OJK) for the 2018–2022 period. The research method used is a quantitative method with secondary data obtained from the annual financial reports of Islamic banks, with a purposive sampling technique to obtain 11 Islamic banks as research samples. Data analysis was carried out using Partial Least Squares (PLS) with the help of the SmartPLS application. The results of the study indicate that CAR has a positive and significant effect on ROA, BOPO has a negative but not significant effect on ROA, CAR has a positive and significant effect on NIM, BOPO has a negative and significant effect on NIM, and NIM has a positive and significant effect on ROA. In addition, NIM is proven to be able to significantly mediate the effect of CAR and BOPO on ROA. The conclusion of this study is that capital adequacy and operational efficiency of Islamic banks play a significant role in increasing profitability, both directly and indirectly through increased Net Interest Margin. Keywords: CAR, BOPO, NIM, ROA, Islamic Banking
PENGARUH SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023 Desi Fitria; Diva Sintia; Ahmad Sumarlan
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of Sustainability Report and Good Corporate Governance (GCG) disclosure on financial performance in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Financial performance is proxied by Return on Assets (ROA), while Sustainability Report is measured based on the disclosure index and Good Corporate Governance is proxied through the audit committee. This study uses a quantitative method with secondary data in the form of financial reports and corporate sustainability reports. The sampling technique uses a purposive sampling method with a total sample of 17 SOEs over five years of observation, resulting in 85 observations. Data analysis was performed using multiple linear regression with the help of IBM SPSS 27 software. The results of the study indicate that partially Sustainability Report and Good Corporate Governance do not have a significant effect on financial performance. Simultaneously, the two independent variables also do not have a significant effect on the financial performance of SOEs. The coefficient of determination indicates that Sustainability Reports and Good Corporate Governance only explain 2.3% of financial performance, with the remainder influenced by variables outside the research model. This finding indicates that sustainability disclosure and corporate governance implementation have not been fully determinants in improving the financial performance of state-owned enterprises (SOEs) during the study period. Keywords: Sustainability Report, Good Corporate Governance, Financial Performance, ROA, SOEs
PENGARUH LEVERAGE, STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS Setiorini, Hesti; Anggraini, Amelia Nur; Sumarlan, Ahmad; Yuniarti, Rina
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the effect of leverage, capital structure, and company growth on financial distress in basic materials companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with secondary data in the form of annual financial reports for the period 2021–2023 obtained from the Indonesia Stock Exchange. The research sample was determined using a purposive sampling technique, resulting in 135 observational data. Data analysis was performed using multiple linear regression accompanied by classical assumption tests, partial tests (t-tests), simultaneous tests (F-tests), and coefficient of determination tests. The results show that leverage has a positive and significant effect on financial distress, while capital structure and company growth have no significant effect on financial distress. Simultaneously, leverage, capital structure, and company growth have a significant effect on financial distress. The conclusion of this study indicates that the higher the level of company leverage, the greater the risk of financial distress, while capital structure and company growth are not able to explain the condition of financial distress individually in basic materials companies. Keywords: Leverage, Capital Structure, Corporate Growth, Financial Distress, Basic Materials
Tata Kelola Adminitrasi Desa Tepi Laut Kecamatan Air Napal Kabupaten Bengkulu Utara Onsardi, Onsardi; Sumarlan, Ahmad; Finthariasari, Meilaty
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 2 No. 1 (2019): Jurnal Pengabdian Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Permasalahan yang dihadapi oleh perangkat desa, Desa Tepi Laut Kecamatan Air Napal Kabupaten Bengkulu Utara dalam pengelolaan administrasi desa adalah   bahwa sumber daya manusia masih berpendidikan relatif rendah, penguasan tehnologi yang masih kurang khususnya penguasaan penggunaan komputer, perangkat desa masih kurang mendapat pelatihan. Tujuan yang ingin dicapai adalah memberikan pengetahuan yang memadai mengenai administrasi desa, memberikan pelatihan berbasis komputer tentang administrasi desa.  Metode pelaksanaan kegiatan yang digunakan adalah dalam bentuk pelatihan kepada seluruh perangkat desa yang berhubungan langsung dengan pengelolaan administrasi desa. Metode pelatihan tersebut di atas  diimplementasikan dalam tiga tahapan yaitu (1) sosialisasi, (2) peningkatan kompetensi dan peningkatan skill, (3) monitoring dan evaluasi. Hasil pelatihan ini adalah (1) peningakatan penguasaan dan kemampuan perangkat desa dalam pengelolaan administrasi desa, (2) peningkatan ketrampilan perangkat desa dalam penggunaan teknologi komputer dalam pengelolaan administrasi desa.Keywords : Pelatihan, Administrasi Desa
SOSIALISASI PAJAK PADA KOPERASI SYARIAH KENCANA KETAHUN BERKAH SEJAHTERA (KKBS) DI KABUPATEN BENGKULU UTARA Partama Putra, Yudi; Yuniarti, Rina; Sumarlan, Ahmad; Mukadar, Amir
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 6 No. 2 (2023): Agustus : Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

Kegiatan Program Kemitraan Universitas ini bertujuan untuk meningkatkan pengetahuan pajak melalui edukasi pajak ke Koperasi Syariah Kencana Ketahun Berkah Sejahtera (KKBS) di Kabupaten Bengkulu Utara sehingga akan meningkatkan kepatuhan wajib pajak. Edukasi pajak merupakan pemahaman yang diberikan kepada KKBS yang meliputi pembukuan yang benar dan self assessment pajak. Kegiatan ini penting karena mengingat ekonomi di Indonesia tumbuh pesat melalui sektor KKBS dan penyerapan tenaga kerja. Namun, dalam sektor perpajakan, KKBS belum mencerminkan kontribusi yang dominan sebagaimana pengaruhnya terhadap perekonomian dan penyerapan tenaga kerja. Mitra pengabdian ini adalah KKBS di Kabupaten Bengkulu Utara yang ber-NPWP dan memiliki kewajiban lapor pajak. Kegiatan pengabdian ini merupakan implikasi dari hasil penelitian yang dilakukan tentang faktor-faktor yang berpengaruh terhadap kepatuhan wajib pajak. Luaran yang diharapkan dari kegiatan pengabdian ini adalah pemahaman tentang pajak bagi KKBS dan permasalahan yang dihadapi KKBS tentang pajak dapat terselesaikan sehingga meningkatkan kepatuhan wajib pajak. Metode yang digunakan untuk mencapai luaran tersebut berupa penyuluhan, pelatihan, praktik dan pendampingan secara terstruktur.  Harapan jangka panjang dari kegiatan ini, menciptakan ekosistem perpajakan yang ramah bagi koperasi khususnya di Kabupaten Bengkulu Utara. Pemahaman pajak yang baik bagi KKBS akan meningkatkan kepatuhan wajib pajak sehingga harapan pemerintah Indonesia untuk mendorong tingkat kontribusi KKBS terhadap pajak dapat tercapai. Kata Kunci: Sosialisasi, Pelatihan, Pengetahuan
Co-Authors Abella, Putri Ahmad Junaidi Ahmad Junaidi Ahmad Junaidi Ahmad unaidi Ainun Nisak, Nuril Amdanir, Rama Andra Andra Andri Adriansyah Anggrain, Fitria Anggraini, Amelia Nur Anindia, Dwina ANISA KURNIAWATI Arianto, Tezar Arya Pasah, Muhammad Reka Ayudho Selviani Budi Astuti Budi Astuti Desi Fitria Desi Puji Asih Diah Khairiyah Dinal Eka Pertiwi Diva Sintia Dwi Cahyani Dwi Okta Nurkhofifah Dwi Rahma Eti Arini Fachruzzaman, Fachruzzaman Febby Fitri Rahma Sari Finthariasari, Meilaty Fraternesi Fraternesi Hafizh misbach yezet Hernadianto, Hernadianto Hesti Setiorini Ilhamsyah Putra Kamaluddin Kamaluddin Khatimah, Khusnul Lina, Anisa Angel Lulu Saputri M. Agung Marini Marliza Ade Fitri Meilaty Finthariasari Melisa Ade Kartika Mirra Sriwahyuni Mukadar, Amir Nabila Farah Fauziah Nensi Yuniarti. Zs Niken Dayu Prasasti Nirwana, Sheli Novianti, Reka Nurhasanah Nurul Azizah Ananda Oktaliza, Mezi Onsardi, Onsardi Partama Putra, Yudi Pedi Riswandi Pedi Riswandi, Pedi Perdana, Anggi Permata, Adlina Yoba Rahayu Puji Astuti Ramadansah, Jepri RANI Rani Febri Astuti Ranidiah, Furqonti Rean Ifanto Pratama Retno Triono Rina Yuniarti, Rina Ririn Harini Robinson robinson Septina Lisdayanti Setiadi, Yulius Wahyu Setiawati, Sindi Setiorini, Hesti Shafira Azzahra Ramadhani Sipen Royen Sismanto, Adi Subandrio Subandrio Sulastri Asmita Wati Sumarti, Yeliana Agus Susilawati Susilawati Ummul Khair Wendhy Iriyani Atmaja Yeliana Agus Sumarti Yudi Partama Putra Yulia Suci Anugra Yulian Fauzi Yuliana Yuliana Yusmaniarti