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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 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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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.
Pengaruh Diversifikasi Pendapatan dan Produk Domestik Bruto terhadap Profitabiltas Perbankan di Indonesia Lusiana Annisa , Mutiara; Eka Meirawati; Ruth Samantha Hamzah
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/akqngq28

Abstract

Sektor perbankan memiliki peranan penting dalam menjaga stabilitas ekonomi dan menyalurkan dana masyarakat ke berbagai sektor produktif. Dalam menghadapi dinamika ekonomi global dan kemajuan teknologi, bank dituntut untuk tidak hanya bergantung pada pendapatan bunga. Sebaliknya, bank perlu memperluas sumber pendapatan melalui kegiatan non-bunga untuk meningkatkan kinerja keuangan. Langkah ini dikenal sebagai diversifikasi pendapatan yang diharapkan mampu memperkuat profitabilitas serta ketahanan bank terhadap perubahan ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh diversifikasi pendapatan dan Produk Domestik Bruto  terhadap profitabilitas perbankan di Indonesia. Populasi penelitian terdiri atas 36 bank yang terdaftar di Bursa Efek Indonesia selama periode 2020–2024. Dari jumlah tersebut, sebanyak 14 bank dijadikan sampel dengan menggunakan teknik purposive sampling berdasarkan kriteria memiliki nilai diversifikasi pendapatan positif secara konsisten. Data yang digunakan berupa data sekunder yang bersumber dari laporan keuangan tahunan dan publikasi resmi BEI dan data makroekonomi dari Badan Pusat Statistik. Analisis data dilakukan dengan metode regresi linier berganda untuk menguji pengaruh masing-masing variabel independen terhadap profitabilitas. Hasil penelitian menunjukkan bahwa diversifikasi pendapatan berpengaruh positif dan signifikan terhadap profitabilitas bank. Selain itu, GDP juga memiliki pengaruh positif terhadap kinerja keuangan perbankan. Kedua faktor tersebut secara bersama-sama memperkuat kemampuan bank dalam meningkatkan laba dan menjaga stabilitas keuangan di Indonesia.
Penguatan Daya Saing Usaha Mikro melalui Pencatatan Keuangan dan Identifikasi Biaya Lingkungan Hamzah, Ruth Samantha; Hakiki, Arista; Patmawati; Renta, Muhammad Prans Panca; Tharika, Riska; Gozali, Efva Octavina Donata; Annisa, Mutiara Lusiana
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 6 (2025): NOVEMBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/79qb6996

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian nasional, terutama dalam mendorong pertumbuhan ekonomi lokal. Namun, UMKM pemula di Palembang masih menghadapi tantangan mendasar dalam hal pencatatan keuangan dan pengelolaan dampak lingkungan yang timbul dari aktivitas usaha. Permasalahan yang paling umum mencakup belum adanya sistem pencatatan yang terstruktur, pencampuran antara keuangan pribadi dan usaha, serta kurangnya dokumentasi mengenai biaya lingkungan seperti penggunaan energi dan pengelolaan limbah. Kondisi ini menyebabkan pelaku UMKM kesulitan menilai kinerja usahanya dan merencanakan pengembangan secara berkelanjutan. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas UMKM melalui tiga pendekatan terintegrasi, yaitu pelatihan pencatatan keuangan harian sederhana, penggunaan Microsoft Excel sebagai media pencatatan, serta edukasi dan praktik pencatatan biaya lingkungan. Program ini melibatkan 20 UMKM pemula di sektor makanan dan minuman melalui tahapan persiapan, pelatihan, pendampingan, dan evaluasi. Template Excel yang digunakan mencakup pencatatan harian, arus kas, laporan laba rugi, harga pokok produksi, serta pencatatan biaya lingkungan. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam melakukan pencatatan keuangan dan biaya lingkungan secara lebih tertib dan terukur. Selain menghasilkan modul pelatihan berbasis lokal, program ini juga mendorong penerapan sistem pencatatan ramah lingkungan pada unit usaha peserta. Secara keseluruhan, program ini diharapkan mampu meningkatkan efisiensi dan keberlanjutan UMKM pemula serta menjadi model intervensi yang dapat direplikasi pada konteks serupa. atau kelompok usaha lainnya.
The Role of Corporate Social Responsibility on the Performance of Indonesian Banking Corporation Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata; Annisa, Mutiara Lusiana; Pratiwi, Chomsah Novianti
International Journal of Financial, Accounting, and Management Vol. 4 No. 3 (2022): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i3.1307

Abstract

Purpose: The study employs Corporate Social Responsibility (CSR) as a moderating variable. We aim to discover the role of CSR on the influence of audit firm rotation (AFR), audit committee gender (ACG), and audit quality (AQ) on banking performance. Methodology/approach: The regression analyses were performed multiple and moderated to exploit the linear model and moderating model, respectively. Results/findings: The results show that ACG has a significant effect on banking performance, meanwhile AFR and AQ have no significant influence on banking performance. Furthermore, the results of the moderated regression analysis revealed that CSR cannot moderate the influence of AFR, ACG, and AQ on banking performance. Limitations: We limited the variables only in terms of AFR, ACG, and AQ for the direct influence on firm performance. Therefore, we did not include determinant variables of firm performance in the model (e.g., firm size, firm age, firm growth, financial ratio). We suggest for further research include these determinant variables as a control variable. Contribution: The study delivers understanding and information on behalf of the influence of AFR, ACG, and AQ on firm performance, particularly for the banking sector in emerging countries. In addition, this research has implications for regulators to improve banking performance. Novelty: We use CSR as a moderating role. To the best of our knowledge, there is no prior study that employs CSR as a moderating role among AFR, ACG, and AQ association to banking performance. Meanwhile, previous studies prove the strong relationship between CSR to banking performance.
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.v9i2.158

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.
OIL AND GAS REVENUE ACCOUNTING TREATMENT AND COMPLIANCE: SYSTEMATIC REVIEW OF UPSTREAM COMPANY PRACTICES Meila, Al Ahda Nafasya; Namira, Putri Rahma; Destari, Ryanti; Henda Safitri, Rika; Wahyudi, Tertiarto; Hamzah, Ruth Samantha
Jurnal Cakrawala Akuntansi Vol. 18 No. 1 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i1.49577

Abstract

The upstream oil and gas sector faces escalating complexity in revenue accounting treatment due to evolving international standards (PSAK 64/IFRS 15), substantial capital investments, reserve uncertainty, and intensifying climate-related asset valuation challenges, yet systematic evidence on implementation practices and compliance effectiveness across diverse institutional contexts remains fragmented. This study aims to comprehensively analyze revenue accounting treatment practices, evaluate compliance levels with financial accounting standards, map implementation challenges, and identify critical research gaps in upstream oil and gas companies through systematic literature review methodology. Following the PRISMA protocol, this research systematically searched four major academic databases Scopus, Web of Science, ProQuest, and ScienceDirect using predefined keywords, ultimately selecting 10 high-quality studies published between 2021-2025. The findings reveal that proper revenue accounting treatment is critical given the substantial global revenue magnitude and concentrated profit distribution patterns. Implementation of industry-specific accounting standards significantly enhances capital allocation efficiency, reduces information asymmetry, and positively impacts performance metrics. However, critical implementation challenges persist in three areas: absence of unified decommissioning accounting standards, inadequate frameworks for stranded asset valuation amid potential US$13-17 trillion devaluations, and insufficient transparency mechanisms for profit distribution reporting. This study contributes by providing systematic evidence synthesis across diverse geographical contexts, identifying prioritized research gaps in asset valuation frameworks and decommissioning standards, and offering actionable recommendations for standard setters to develop industry-specific guidance, regulators to strengthen enforcement mechanisms, and academics to pursue longitudinal comparative research examining climate risk integration in financial reporting practices.
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 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 Irmy, Dyang Ramadhanty 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 Annisa Mutiara Lusiana, Mutiara Lusiana Namira, Putri Rahma Nura Malahayati Nurullah, Asfeni Patmawati Patmawati Pratiwi, Chomsah Novianti Pratiwi, Trie Sartika 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 Tertiarto Wahyudi Tharika, Riska Tri Wardani Widowati Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Utami, Febi Wiranti Yobi Nagoya Pratiwi YULIA SAFTIANA, YULIA Yuliansyah Yuliansyah Yusnaini ., Yusnaini