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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Nominal: Barometer Riset Akuntansi dan Manajemen JURNAL ECONOMIA JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Jurnal Media Wahana Ekonomika Accounting Analysis Journal SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi International Journal of Financial, Accounting, and Management Jurnal Abdimas Mandiri JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi Kontemporer Enrichment : Journal of Management Reswara: Jurnal Pengabdian Kepada Masyarakat Sricommerce: Journal of Sriwijaya Community Services Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside JRABA Jurnal Abdimas Musi Charitas Amal Ilmiah: Jurnal Pengabdian Kepada Masyarakat Sriwijaya Accounting Community Services Indonesian Journal of Community Engagement Ekopedia: Jurnal Ilmiah Ekonomi Aksi Kita: Jurnal Pengabdian Kepada Masyarakat Jurnal Cakrawala Akuntansi
Hamzah, Ruth Samantha
Program Studi Akuntansi Universitas Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pembinaan Jaminan Mutu Home Industry Pengrajin Es Krim di Kota Palembang Hamzah, Basuni; Yuliati, Kiki; Rosidah, Umi; Widowati, Tri Wardani; Malahayati, Nura; Hamzah, Ruth Samantha
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 2 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i2.130

Abstract

Home industry memiliki keterbatasan pengetahuan mengenai produksi yang baik. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk menfasilitasi kesenjangan pengetahuan tersebut dengan memberikan pembinaan kepada home industry. Pembinaan ini dibagi menjadi tiga tahap yaitu sosialisasi standarisasi produk, pembinaan good manufacturing practice (GMP) dan pembinaan jaminan mutu. Sasaran dalam kegiatan ini adalah home industry pengrajin es krim di kota Palembang. Terdapat sepuluh home industry yang menjadi mitra pengabdian ini. Metode yang digunakan adalah ceramah, tutorial, diskusi, dan simulasi. Hasilnya menunjukkan terdapat peningkatan pengetahuan dan kemampuan mitra dalam hal standarisasi produk, GMP dan jaminan mutu. Para pengrajin es krim memahami standarisasi dalam menghasilkan produk sesuai dengan jaminan mutu yang baik bagi konsumen. Kemudian dengan tutorial yang diberikan, mereka mampu mengadaptasi cara menghasilkan es krim sesuai GMP. Maka, dapat disimpulkan bahwa kegiatan ini memberikan dampak positif bagi home industry pengrajin es krim di kota Palembang. Selain itu, mitra pengabdian merekomendasikan kegiatan sejenis dilakukan secara rutin dan berkala mengingat home industry pengrajin es krim masih terbatas jumlahnya, akan tetapimemiliki pangsa pasar yang potensial.
Pendampingan Keterampilan Pengelolaan Keuangan Berbasis Aplikasi Bagi UMKM Makanan dan Minuman Di Kota Palembang Gozali, Efva Octavina Donata; Hamzah, Ruth Samantha; Pratiwi, Trie Sartika; Sulistyaningrum, Helena Primadianti
Sricommerce: Journal of Sriwijaya Community Services Vol. 5 No. 1 (2024): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v5i1.158

Abstract

UMKM (Usaha Mikro, Kecil, dan Menengah) di sektor makanan dan minuman di Kota Palembang memiliki potensi besar untuk berkembang, namun seringkali dihadapkan pada tantangan dalam mengelola keuangan dengan efisien dan efektif. Oleh karena itu, penelitian ini bertujuan untuk memberikan pendampingan keterampilan pengelolaan keuangan kepada UMKM makanan dan minuman dengan memanfaatkan aplikasi berbasis teknologi. Kegiatan pengabdian ini dilaksanakan dengan berbagai metode, seperti ceramah, tutorial, diskusi interaktif, dan simulasi. Aplikasi berbasis teknologi digunakan sebagai alat bantu untuk membantu UMKM dalam mencatat transaksi, mengelola inventaris, menghitung pendapatan dan biaya, serta menyusun laporan keuangan. Selain itu, pelatihan melibatkan aspek pengelolaan keuangan, pengembangan bisnis, dan pemasaran. Hasil penelitian menunjukkan bahwa pendampingan keterampilan pengelolaan keuangan berbasis aplikasi berdampak positif terhadap UMKM makanan dan minuman di Kota Palembang. Mereka dapat mengelola keuangan mereka dengan lebih efisien, meningkatkan akurasi pelaporan keuangan, dan mengoptimalkan penggunaan sumber daya. Selain itu, pemanfaatan aplikasi berbasis teknologi juga membantu meningkatkan aksesibilitas informasi keuangan dan memudahkan pemilik UMKM dalam mengambil keputusan strategis. Saran yang dapat diberikan, yaitu diperlukan pendampingan yang berkelanjutan agar UMKM dapat terus mengembangkan dan mengimplementasikan keterampilan pengelolaan keuangan mereka. Target selanjutnya adalah mengadakan lokakarya lanjutan yang lebih spesifik dalam penggunaan fitur-fitur lanjutan dalam aplikasi tersebut.
Pendampingan Akuntansi Sosial dan Lingkungan: Mendorong UMKM di Palembang Menuju Keberlanjutan Hamzah, Ruth Samantha; Listya, Anisa; Kesuma, Nilam
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v6i2.5170

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) sektor makanan dan minuman di Palembang menghadapi tantangan dalam pengelolaan limbah plastik dan penerapan prinsip keberlanjutan. Minimnya pemahaman mengenai akuntansi sosial dan lingkungan menjadi hambatan dalam mengurangi dampak lingkungan sekaligus meningkatkan daya saing usaha. Program pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan pelaku UMKM dalam menerapkan akuntansi sosial dan lingkungan melalui pelatihan berbasis Focus Group Discussion (FGD). Pelatihan diikuti oleh 18 badan usaha UMKM, dengan evaluasi pemahaman dilakukan sebelum dan sesudah pelatihan menggunakan kuesioner. Hasil evaluasi menunjukkan adanya peningkatan signifikan dalam pemahaman peserta terkait definisi, manfaat, serta metode pengukuran dampak lingkungan dalam akuntansi sosial dan lingkungan. Selain itu, pelatihan ini membantu UMKM memahami pentingnya penyusunan laporan keberlanjutan untuk meningkatkan akses pendanaan. Program ini efektif dalam meningkatkan kapasitas UMKM dalam mengelola keberlanjutan usaha. Temuan ini juga mendukung tren global yang mendorong transparansi bisnis dalam aspek sosial dan lingkungan. Meski demikian, dibutuhkan dukungan berkelanjutan berupa pendampingan dan pelatihan lanjutan agar praktik akuntansi sosial dan lingkungan dapat diimplementasikan secara konsisten dalam operasional UMKM.
KEBIJAKAN DIVIDEN DI SEKTOR PERBANKAN INDONESIA: ANALISIS PERAN KEBIJAKAN UTANG Meiwarati, Eka; Hamzah, Ruth Samantha
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 2 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i2.143

Abstract

The study identifies the factors that impact the extent of dividend distributions in Indonesian banking companies during the period from 2016 to 2019. The sample comprises 30 companies. The analysis technique used moderated regression analysis. The results indicate that Return on Equity (ROE) has a significant influence on dividend policy. However, the size of the company does not exert any influence on dividend policy. Additionally, debt policy plays a moderating role in affecting the relationship between ROE and dividend policy. On the other hand, debt policy does not moderate the impact of company size on dividend policy. The implications of this study value for banking companies in Indonesia as they consider and formulate dividend policies. These findings provide insights into the factors that should be taken into account when determining dividend policies, with a focus on the key factors that influence such decisions.
Pelatihan Pengakuan, Pengukuran, dan Pencatatan Aset pada Masyarakat Pengrajin Songket di Desa Muara Penimbung Ilir Gozali, Efva Octavina Donata; Raneo, Agung Putra; Hamzah, Ruth Samantha; Listya, Anisa
Jurnal Abdimas Musi Charitas Vol. 5 No. 2 (2021): Jurnal Abdimas Musi Charitas Vol. 5 No. 2, Desember 2021
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.928 KB)

Abstract

This community service aims to provide knowledge about the recognition, measurement, and recording of assets. This activity was addressed to community of songket business in Muara Penimbung Ilir, Ogan Ilir Regency, South Sumatra Province, Indonesia. Lecture and discussion as well as simulation and mentoring were used as the methods. This activity had been conducted for three months, started on August until October 2021, while the visits for training were given three times. The main problem faced by songket business is capital constraint since they have poor knowledge about managing internal resources, namely assets. The results of this community service indicate that after the training had been given, the songket businessman is equipped with knowledge of asset recognition, measurement and recording.
PELATIHAN PENYUSUNAN ANGGARAN KAS BAGI HOME INDUSTRI MAKANAN DAN MINUMAN DI KOTA PALEMBANG Gozali, Efva; Sari, Rela; Hamzah, Ruth Samantha; Nurullah, Asfeni
Jurnal Abdimas Musi Charitas Vol. 6 No. 2 (2022): Jurnal Abdimas Musi Charitas Volume 6, Nomor 2, Desember 2022
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v6i2.712

Abstract

This community service activity aims to determine the importance of budgeting, types and functions of cash, the purpose of preparing a cash budget, sources and uses of cash, factors that influence the preparation of a cash budget, the application of budgeting and cash budgeting methods to the Home Industry of Food and Beverage in Palembang City, of South Sumatra. The method used is lectures and discussions accompanied by the provision of simulations and mentoring for four months (August – November 2022). The visit was in the form of providing training materials which were given three times at different times. The results of this activity indicate that after being given training the Home Industry of food and beverage with knowledge of cash is accompanied by how to prepare and implement it.
An assessment of banking sector performance in Indonesia Nurullah, Asfeni; Gozali, Efva Octavina Donata; Hamzah, Ruth Samantha; Bakti, Herdan; Khasman, Raihandito; Maharani, Maura Aviona
International Journal of Financial, Accounting, and Management Vol. 5 No. 4 (2024): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v5i4.1452

Abstract

Purpose: This study examines the effect of dividend pay-out ratio (DPR), total assets, and asset growth on banking company performance, measured by return on assets (ROA) and net profit margin (NPM). Research methodology: Using purposive sampling, we obtained 67 banking companies as samples, comprising 33 unlisted firms and 34 listed firms on the IDX. This study observed a 9-year period from 2011 to 2019; thus, the total sample comprises 603 firm-year observations. Linear regression analysis was used to analyze the data. Results: The results show that DPR and total assets, namely ROA and NPM, have a significant effect on the performance of banking companies. Asset growth had a significant effect on NPM. However, asset growth has no significant effect on ROA. Limitations: We acknowledge that we solely used a banking corporation in Indonesia. Nevertheless, to demonstrate the bigger picture of the study findings in terms of banking performance, further studies should employ banking corporations in all emerging countries. Contribution: The results enrich the theoretical knowledge about these factors in financial performance, particularly in the Indonesian banking industry. Practical Implications: Corporation management might consider this finding when making decisions regarding dividend ratios, asset size, and asset growth. Further, management needs to pay attention to these factors when planning business strategies and making decisions to achieve higher financial performance. Novelty: To the best of our knowledge, this is the first study to examine the relationship between DPR, total assets, and asset growth to performance that employs samples of the banking industry from listed and unlisted companies on the IDX.
Pandemi Covid 19: Peran Good Corporate Governance terhadap Kinerja Perbankan Gozali, Efva Octavina Donata; Hamzah, Ruth Samantha; Pratiwi, Chomsah Novianti
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 11 No. 1 (2022): Nominal April 2022
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v11i1.43908

Abstract

Abstrak: Pandemi Covid 19: Peran Good Corporate Governance terhadap Kinerja Perbankan. Penelitian ini bertujuan untuk menganalisis pengaruh good corporate governance (GCG) terhadap kinerja keuangan sektor perbankan yang diproksikan dengan return on assets (ROA) dan return on equity (ROE) pada saat wabah Covid 19 merebak di tahun 2020. GCG diproksikan dengan kepemilikan manajerial, kepemilikan institusional, komite audit dan komisaris independen. Sampel penelitian ini terdiri dari 30 perusahaan perbankan yang seluruhnya terdiri dari perbankan konvensional. Data diperoleh dari data sekunder berupa laporan keuangan tahunan yang diakses melalui database resmi Bursa Efek Indonesia (BEI) dengan periode pengamatan di tahun 2020, sehingga data yang diobservasi merupakan data cross section. Metode sampling yang digunakan adalah purposive sampling dan data diolah menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa proksi dari GCG yaitu kepemilikan manajerial, kepemilikan institusional, komite audit dan komisaris independen secara tidak berpengaruh signifikan terhadap ROA maupun ROE. Hasil ini memberi arti bahwa GCG tidak memiliki pengaruh signifikan terhadap kinerja keuangan perbankan pada masa pandemi Covid 19. Manajemen maupun pemerintah perlu membuat kebijakan yang efektif dan efisien terkait tata kelola perusahaan sektor perbankan dalam mengatasi kemerosotan kinerja yang diakibatkan oleh ketidakpastian ekonomi maupun lingkungan, seperti wabah Covid 19.Kata kunci: Good Corporate Governance, Kinerja Keuangan Perbankan, Pandemi Covid 19, ROA, ROEAbstract: Covid 19 Pandemic: The Role of Good Corporate Governance on Banking Performance. This study aims to investigate the effect of good corporate governance (GCG) on the financial performance of the banking sector which measured by return on assets (ROA) and return on equity (ROE) during the Covid 19 outbreak in 2020. GCG is proxied by managerial ownership, institutional ownership, audit committees and independent commissioners. Further, the data is obtained from the official database of Indonesia Stock Exchange (IDX) which consists of 30 conventional banks as samples. The sampling and analysis method are purposive sampling and cross sectonal-multiple regression, respectively. The results show that all proxies of GCG, namely managerial ownership, institutional ownership, audit committee and independent commissioners partially have no significant effect on ROA and ROE. This result implies that GCG does not have a significant influence on banking financial performance during the Covid 19 pandemic. Management and government have to elaborate effective and efficient policies related to corporate governance in banking industries in regard to overcome financial distress which caused by economic and environmental uncertainties, such as the Covid 19 pandemic.Keywords: Good Corporate Governance, Banking Financial Performance, Covid 19 Pandemic, ROA, ROE 
Pengelolaan Modal Kerja, Literasi Keuangan dan Performa UMKM di Masa Pandemi Covid-19 Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata; Efriandy, Iwan; Gusmiati, Dhea Maura
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.58862

Abstract

ABSTRACTThe study examines the influence of WCM and financial literacy on the performance of online Micro, Small and Medium Enterprises (MSMEs). In addition, this study employs financial literacy as a moderating variable. The study was conducted using a questionnaire and obtained 117 samples of MSMEs in Palembang. The method uses cross-sectional multiple regression analysis. The results revealed that WCM has no effect on financial performance of MSMEs during Covid-19 pandemic, whilst financial literacy has a significant effect on financial performance. However, financial literacy is not able to strengthen the relationship between WCM and financial performance. The study concludes that financial literacy variables have a significant influence on financial performance. However, financial literacy is not able to moderate the relationship between WCM and financial performance. Financial literacy is a concept of information or knowledge regarding financial that forms the basis of performance capability of a company, in this case is MSMEs.Keywords: Working Capital, WCM, Financial Literacy, Financial Performance, MSMEsABSTRAKPenelitian ini bertujuan untuk mendapatkan bukti secara empiris mengenai pengaruh antara WCM dan literasi keuangan terhadap kinerja usaha mikro, kecil dan menengah (UMKM) yang sudah terdigitalisasi. Selain itu, penelitian ini menambahkan variabel literasi keuangan sebagai variabel moderasi terhadap kinerja keuangan UMKM. Penelitian dilakukan dengan menggunakan kuesioner yang melibatkan 117 sampel UMKM di Palembang. Metode penelitian ini menggunakan analisis regresi berganda cross sectional. Hasil penelitian mengungkapkan bahwa WCM tidak berpengaruh terhadap kinerja keuangan UMKM pada masa pandemi Covid-19, sedangkan literasi keuangan berpengaruh signifikan terhadap kinerja keuangan. Akan tetapi, literasi keuangan tidak mampu memperkuat hubungan WCM terhadap kinerja keuangan. Penelitian ini menyimpulkan bahwa variabel literasi keuangan memiliki pengaruh yang signifikan terhadap kinerja keuangan. Namun, literasi keuangan tidak mampu untuk memoderasi hubungan antara WCM terhadap kinerja keuangan. Literasi keuangan merupakan sebuah konsep yang berbentuk informasi ataupun suatu pengetahuan yang dapat menjadi dasar dari kemampuan suatu kinerja suatu perusahaan yang dalam hal ini adalah UMKM.Kata Kunci: Modal Kerja, WMC, Literasi Keuangan, Kinerja Keuangan, UMKM 
The Effect of Non-Performing Loans and Capital Adequacy Ratio on Return on Assets of Banking Institutions Listed on The Indonesia Stock Exchange (2020–2023) Annisa, Mutiara Lusiana; Hamzah, Ruth Samantha
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 2 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.158

Abstract

This study aims to examine the effect of Non-Performing Loans (NPL) and Capital Adequacy Ratio (CAR) on Return on Assets (ROA) in banking institutions listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. A quantitative approach was employed using multiple linear regression analysis, with data collected from 22 banks over four consecutive years. The results show that NPL has a significant negative impact on ROA, indicating that a higher proportion of problematic loans tends to reduce bank profitability. On the other hand, CAR does not exhibit a significant influence on ROA, suggesting that the level of capital held by a bank does not necessarily translate into higher returns. These findings imply that asset quality plays a more crucial role in determining financial performance than capital adequacy, particularly during periods of economic crisis and recovery. Overall, this study contributes to a deeper understanding of the key factors influencing bank performance in the context of economic uncertainty following the COVID-19 pandemic.
Co-Authors Agung Putra Raneo Anisa Listya Anisa Listya Annisa, Mutiara Lusiana Asfeni Nurullah Astro Yudha Kertarajasa Azzahra, Aisyah Bakti, Herdan Basuni Hamzah Chomsah Novianti Pratiwi Christian Damar Sagara Sitepu Chulim, Felix Rafael Destari, Ryanti Diaz Almalik Dyang Ramadhanty Irmy Efriandy, Iwan Efva Octavina Donata Gozali Efva Octavina Donata Gozali Febrianty, Febrianty Fuadah, Lukluk Gozali, Efva Gozali, Efva Octavina Donata Gusmiati, Dhea Maura Hakiki, Arista Hidayat, Muhammad Iwan Efriandy Kesuma, Nilam Khamisah, Nur Khasman, Raihandito Kiki Yuliati Listya, Anisa Lusiana Annisa , Mutiara Maharani, Maura Aviona Marissa Octari Meila, Al Ahda Nafasya Meirawati, Eka Meita Rahmawati Meiwarati, Eka Muhammad Hidayat Muhammad Ichsan Siregar Mutiara Lusiana Annisa Mutiara Lusiana Annisa Mutiara Lusiana Annisa Mutiara Lusiana Annisa Mutiara Lusiana Annisa Annisa Namira, Putri Rahma Niar Azriya Nilam Kesuma Nura Malahayati Nurullah, Asfeni Patmawati Patmawati Pratiwi, Chomsah Novianti Pratiwi, Trie Sartika Puspita Wulandari Dwika Putiriva Reihani Yurdi Raneo, Agung Putra Relasari, Relasari Renta, Muhammad Prans Panca RIKA HENDA SAFITRI, RIKA Rosidah, Umi Saggaf, Abdullah Sari, Rela Sitepu, Christian Damar Sagara Sulistyaningrum, Helena Primadianti Syarifa Fitria Tabah Rizki Tertiarto Wahyudi Tharika, Riska Tri Wardani Widowati Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Utami, Febi Wiranti Yobi Nagoya Pratiwi YULIA SAFTIANA, YULIA Yuliansyah Yuliansyah Yusnaini ., Yusnaini