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All Journal Jurnal Abdimas Mahakam Jurnal Mantik Jurnal GeoEkonomi Seminar Nasional Teknologi Informasi Komunikasi dan Administrasi [SEMINASTIKA] Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Manajemen Obor: Oikonomia Borneo Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM)
M. Astri Yulidar Abbas
Universitas Widya Gama Mahakam Samarinda
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL DAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA wahyuti, sri; Abbas, M. Astri Yulidar; Adnan, Gandi; Parembang, Elmayani
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 13 No. 2 (2024): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

Analysis of the Influence of Managerial Ownership, Institutional Ownership and Independent Commissioners on the Value of Companies in the Basic Industry and Chemical Sectors Listed on the Indonesia Stock Exchange. This research aims to determine the influence of managerial ownership, institutional ownership and independent commissioners on company value partially and simultaneously. The research method used for this study is comparative with a quantitative approach. The data obtained in this research comes from the financial reports of Basic Industry and Chemical Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 period. The data collection technique for this research uses secondary data originating from publications on the Indonesian Stock Exchange and uses documentation and bibliography methods, while the data analysis technique in this research is an analysis technique including statistical analysis and hypothesis testing. The research results state that Managerial Ownership and Institutional Ownership and the Independent Board of Commissioners partially or simultaneously have a negative effect on Company Value
Peningkatan Pemahaman dan Adopsi Teknologi Keuangan pada UMKM melalui Program Pengabdian di Kota Samarinda Muhammad Astri Yulidar Abbas; Siti Maulina; Putri Indardaini
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 2 (2025): Juni 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i2.5841

Abstract

This Community Service (Pengabdian kepada Masyarakat) aims to enhance the understanding and adoption of financial technology (fintech) among Micro, Small, and Medium Enterprises (MSMEs) in Samarinda City. Advances in fintech, such as digital wallets, peer-to-peer lending, and digital payments, offer significant potential to improve capital access, operational efficiency, and expand MSMEs' market reach. However, varying digital and financial literacy often becomes a primary obstacle to utilizing these innovations. Using a qualitative approach, this study involves in-depth interviews with several MSME actors across various sectors. The data collected includes their perceptions of fintech's benefits and risks, usage experiences, and encountered challenges, such as data security issues and interface complexity. The results of this Community Service are expected to provide a comprehensive overview of the fintech understanding profile of Samarinda's MSMEs. Strategic recommendations will be formulated for local governments, financial institutions, and fintech service providers to design more relevant and inclusive educational programs, aiming to foster sustainable digital financial inclusion within the MSME sector.
PENGARUH PENGANGGARAN, TRANSPARANSI, AKUNTABILITAS DAN PARTISIPASI MASYARAKAT TERHADAP PEMBANGUNAN INFRASTRUKTUR YANG DIMEDIASI PENGELOLAAN DANA DESA PADA DESA SEMANGKOK KECAMATAN MARANGKAYU TAHUN 2022-2024 Marhumi, Rika Humairah; M. Astri Yulidar Abbas; P Pantas Pardede
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 14 No. 1 (2025): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v14i1.3470

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penganggaran, transparansi, akuntabilitas dan partisipasi masyarakat terhadap pembangunan infrastruktur dengan pengelolaan dana desa yang dimediasi diDesa Semangkok Kecamatan Marangkayu, pada periode 2022-2024. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner Sampel dipilih menggunakan purposive sampling dengan melibatkan Ketua Rukun Tetangga (RT) dan masyarakat Desa Semangkok yang terlibat dalam perencanaan pembangunan. Data dianalisis menggunakan Regresi Linier Berganda dengan bantuan SPSS Statistic 27. Hasil penelitian menunjukkan bahwa secara parsial penganggaran, transparansi dan partisipasi masyarakat berpengaruh signifikan sedangkan akuntabilitas tidak berpengaruh signifikan terhadap pengelolaan dana desa sedangkan secara simultan penganggaran, transparansi, akuntabilitas, dan partisipasi masyarakat berpengaruh signifikan terhadap pengelolaan dana desa. 
IMPLIKASI FINANCIAL TECHNOLOGY, LITERASI KEUANGAN DIMEDIASI OLEH DIGITAL MARKETING TERHADAP KINERJA KEUANGAN UMKM Astri Yulidar Abbas, Muhammas; Wahyuti, Sri; Safrullah, Safrullah
Jurnal GeoEkonomi Vol. 16 No. 1 (2025)
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/geoekonomi.v16i1.575

Abstract

This research aims to determine the direct effects that occur due to the existence of financial technology and financial literacy mediated by digital marketing on the financial performance of MSMEs in Samarinda City. This research uses quantitative descriptive research, and the nature of this research is explanatory research. The sample for this research is MSMEs in Samarinda City. The sampling technique uses a purposive sampling method. The data analysis used is SEM PLS (Partial Least Square) analysis. Primary data was obtained from distributing questionnaires with data collection techniques using questionnaires and documentation. The results of the research state that the relationship between fintech and positive financial performance has no significant effect, the relationship between financial literacy and positive financial performance has a significant effect, and digital marketing mediates fintech and financial literacy on financial performance positively and significantly. Digital marketing is 80% an influential and significant factor in financial performance, with 20% other variables.
Systematic Literature Review (SLR) : Dampak Financial Technology dan Literasi Keuangan pada Kinerja Keuangan Usaha Mikro Kecil Menengah di Kalimantan Timur Muhammad Astri Yulidar Abbas; Hutauruk, Martinus Robert; Sri Wahyuti; Siti Maulina; Putri Indardaini
MAMEN: Jurnal Manajemen Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i3.5859

Abstract

This study aims to analyze the impact of the use of financial technology (fintech) and financial literacy on the financial performance of micro, small, and medium enterprises (MSMEs) in East Kalimantan. Micro, Small, and Medium Enterprises (MSMEs) in East Kalimantan have an important role in supporting the regional economy, especially in supporting the acceleration of the development of the Indonesian Capital City (IKN). However, MSMEs face various challenges in improving their efficiency and financial performance. Empirically, research shows that MSMEs that adopt fintech experience increased access to financing and efficiency of financial transactions. Using the Systematic Literature Review (SLR) approach, this study integrates findings from various relevant previous studies to identify the relationship between fintech, financial literacy, and MSME performance. Fintech has been shown to provide wider and more efficient access to financing, while financial literacy allows MSMEs to manage their finances better. This study also explores secondary data on the level of fintech adoption and financial literacy in East Kalimantan to provide in-depth local context. The results of the study are expected to contribute to the development of policies that support the digital transformation of MSMEs and increase the competitiveness of the local economy in the digital era.
Financial management to improve competitiveness in Indonesian fintech peer-to-peer lending companies Dachlan, Rudy Syafariansyah; Wahyuti, Sri; Yulidar Abbas, Muhammad Astri; Rohmah, Siti
Jurnal Mantik Vol. 9 No. 2 (2025): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i6.6459

Abstract

The rapid growth of Indonesia’s fintech industry, especially in peer-to-peer (P2P) lending, presents both opportunities and financial risks. This study aims to examine and compare the financial management strategies of two major Indonesian fintech companies—Easycash and Findaya—by analyzing their profitability, liquidity, solvency, and operational efficiency. Using a descriptive comparative design and secondary data from audited financial reports covering the period from 2019 to 2023, the study calculates key financial ratios, including ROA, ROE, Current Ratio, DER, and Efficiency Ratio. Results show that Easycash adopted a high-leverage growth model, experiencing a significant decline in profitability (ROA: 58.7% to 2.6%) and an increase in financial risk (DER reached 2.20). In contrast, Findaya followed a conservative financial strategy, improving performance with increased ROA (-53.8% to 16.0%), higher liquidity (CR: 4.15), and lower debt (DER: 0.32). These contrasting approaches provide insight into risk tolerance, strategy execution, and resilience. The study contributes by offering firm-level evidence on how financial management impacts competitiveness in Indonesia’s fintech sector and serves as a model for evaluating financial strategies in similar emerging markets.
Implementasi Digital Marketing melalui Penggunaan Sosial Media pada UMKM Amplang Amal Desa Muara Badak Ilir Kabupaten Kutai Kartanegara Dachlan, Rudy Syafariansyah; Wahyuti, Sri; Abbas, Muhammad Astri Yulidar; Rohmah, Siti; Thomas; Aini, Nur Fadilah
Jurnal Abdimas Mahakam Vol. 9 No. 02 (2025): Juli
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/jam.v9i02.3622

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan pilar utama perekonomian Indonesia, namun masih menghadapi tantangan besar dalam adaptasi terhadap pemasaran digital. UMKM Amplang Amal di Desa Muara Badak Ilir menjadi contoh konkret dari keterbatasan dalam pemanfaatan media sosial sebagai sarana promosi, yang berdampak pada daya saing dan jangkauan pasar. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku UMKM dalam memahami dan mengimplementasikan strategi digital marketing berbasis media sosial. Kegiatan pelatihan dilakukan di tempat usaha yang juga merupakan rumah  pemilik usaha. Peserta pelatihan adalah pemilik usaha dan satu orang karyawannya. Metode yang digunakan adalah action research, dengan pendekatan edukatif melalui ceramah, tanya jawab, dan demonstrasi, yang dilaksanakan dalam dua sesi—teori dan praktik langsung. Hasil pelatihan menunjukkan adanya peningkatan signifikan dalam pemahaman dan keterampilan digital marketing peserta, ditandai dengan mulai digunakannya platform seperti Instagram dan WhatsApp untuk promosi produk serta peningkatan interaksi dengan konsumen. Strategi promosi yang diajarkan mencakup optimalisasi bauran promosi, pemilihan media yang tepat, penyusunan copy iklan, hingga analisis SWOT untuk pembuatan konten yang menarik. Simpulan dari kegiatan ini menegaskan bahwa pelatihan digital marketing mampu meningkatkan visibilitas merek, memperluas pasar, dan memberikan dampak positif terhadap pengembangan usaha UMKM. Rekomendasi ditujukan pada perlunya pelatihan lanjutan dan pendampingan berkelanjutan guna menjaga adaptasi terhadap dinamika teknologi dan pasar digital.
Efektivitas Penggunaan Modal Kerja pada PT Sepatu Bata Tbk dan PT Primarindo Asia Infrastructure Tbk Periode 2019-2023 M. Astri Yulidar Abbas; Safrullah, Safrullah; Wahyuti, Sri; Mushofa, Ali
MAMEN: Jurnal Manajemen Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i4.6534

Abstract

This study investigates the effectiveness of working capital utilization at PT Sepatu Bata Tbk (BATA) and PT Primarindo Asia Infrastructure Tbk (BIMA) during the 2019–2023 period. Using a quantitative comparative approach, the research analyzes quarterly financial reports obtained from the Indonesia Stock Exchange. The analysis employs four key ratios: cash turnover, accounts receivable turnover, inventory turnover, and working capital turnover, compared to industry benchmarks. The results reveal that BATA demonstrates superior performance in managing cash and receivables, consistently exceeding the industry standard, while BIMA records lower effectiveness with only sporadic improvements. Both companies, however, perform poorly in inventory management, as indicated by consistently negative turnover values that highlight structural inefficiencies and declining demand in the footwear industry. Working capital turnover also fluctuates considerably: BATA reached extraordinary peaks in 2022–2023 but later recorded negative values, while BIMA persistently showed instability and negative performance after 2021. These findings suggest that effective working capital management is crucial to maintaining liquidity and operational continuity, particularly in industries facing global economic pressures, shifting consumer preferences, and supply chain disruptions. The study contributes to financial management literature by providing empirical evidence on the importance of optimizing working capital strategies to sustain competitiveness in the Indonesian footwear sector.
STRATEGI PENDAMPINGAN MASYARAKAT DALAM PENGELOLAAN SAMPAH MENJADI MENJADI NILAI EKONOMI DI KELURAHAN BUDAYA PAMPANG KOTA SAMARINDA Yulidar Abbas, Muhammad Astri; Putra, Miko Triwanda; Pasango, Grace Alfiany; Arnalisa, Fransisca Mella Frisca; Putri, Zulaikha Abelia; Salong, Denisha Sepiani Ananda; Uluk, Makdalena; Mukin, Nobertus Toding Kallang; Apui, Agustin; Riwan; Dom, Febiliana; Kurniawan, Abdi; Mante, Gilbert
Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Vol. 5 No. 2 (2025): Desember
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Widya Gama Mahakam Samarinda

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Abstract

Kegiatan Kuliah Kerja Nyata (KKN) ini dilaksanakan oleh Widya Gama Mahakam Samarinda mulai 1 Agustus hingga 31 Agustus 2025. Program ini mengatasi masalah mendesak terkait pengelolaan sampah di Kelurahan Budaya Pampang, sebuah destinasi wisata budaya terkemuka di Samarinda. Kelurahan ini, yang terkenal dengan tradisi unik Suku Dayak Kenyah, menghadapi tantangan besar dalam mengelola volume sampah rumah tangga dan turis yang terus meningkat. Situasi ini mengancam keberlanjutan lingkungan dan pelestarian warisan budayanya. Tujuan utama program ini adalah memperkenalkan dan mengimplementasikan sistem pengelolaan sampah kolaboratif melalui pendirian bank sampah. Metodologi yang digunakan melibatkan pendekatan partisipatif, dimulai dengan survei awal dan sosialisasi untuk meningkatkan kesadaran warga tentang pentingnya pemilahan dan daur ulang sampah. Setelah itu, bank sampah didirikan melalui kolaborasi dengan tokoh masyarakat dan warga. Program ini mencakup serangkaian lokakarya edukatif tentang pemilahan sampah dan manfaat ekonomi dari bank sampah, yang berfungsi dengan memberikan insentif finansial kepada warga yang menyetorkan sampah daur ulang yang telah dipilah. Hasil yang diperoleh menunjukkan peningkatan signifikan dalam partisipasi masyarakat dan perubahan perilaku terhadap sampah. Dalam waktu sebulan, bank sampah berhasil mengumpulkan sejumlah besar sampah plastik yang siap untuk didaur ulang, yang kemudian dijual kepada pengepul daur ulang lokal, menghasilkan pendapatan bagi warga. Program ini tidak hanya menciptakan sistem pengelolaan sampah yang efektif, tetapi juga menumbuhkan rasa kepemilikan dan pemberdayaan ekonomi di kalangan masyarakat. Sebagai kesimpulan, pendirian bank sampah kolaboratif melalui program KKN memberikan model yang berkelanjutan dan dapat direplikasi untuk kelurahan budaya lain yang menghadapi tantangan serupa, membuktikan bahwa sampah dapat menjadi sumber kesejahteraan ekonomi dan lingkungan.
IMPLEMENTASI DUPONT SYSTEM DENGAN TIME SERIES APPROARCH (TSA) DAN CROSS SECTIONAL APPROACH (CSA) DALAM PENILAIAN KINERJA KEUANGAN SEKTOR FMCG sri wahyuti; M. Astri Yulidar abbas; Siti Rohmah; Agus Riyanto; Rio Chandra; Yohanes Christian J.
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 1 (2026): Maret (In Press)
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i1.3557

Abstract

This study implements the DuPont System with Time Series Approach (TSA) and Cross-Sectional Approach (CSA) to assess the financial performance of Fast-Moving Consumer Goods (FMCG) companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The objective is to evaluate financial performance using the DuPont System under both TSA and CSA frameworks. This research adopts a qualitative descriptive approach, collecting and analyzing company data to provide a comprehensive overview of the subject. Unlike hypothesis-driven studies, descriptive research focuses on presenting variables, phenomena, or conditions as they exist. Data was gathered through secondary sources, primarily from IDX publications, using documentation and literature review methods. Analytical techniques included statistical analysis and hypothesis testing. The analysis results show that PT. Mayora recorded the best performance with an ROE of 104.98% in 2024, supported by the highest TATO (1.62) and moderate leverage increase (EM 2.17). PT. Unilever achieved the highest ROE (155.88%) but with extreme leverage (EM 7.47). Meanwhile, PT. Indofood and PT. Sukses Makmur demonstrated stability with a conservative approach (EM < 2) and low TATO (< 0.6) to enhance ROE. PT. Kalbe Farma experienced performance volatility, with profit surges in 2022 and 2024 but a sharp decline in 2023.
Co-Authors Adnan, Gandi Agus Riyanto Agus Riyanto Aini, Nur Fadilah Apui, Agustin Arnalisa, Fransisca Mella Frisca Bilung, Noviana Dachlan, Rudy Syafariansyah Dahlan, Rudy Syafariansyah Dede Lawitan Devi Putri Milanda Dian Irma Aprianti Dita Dwijayanti Dom, Febiliana Erni Setiawati Erni Setiawati Erni Setiawati Firmansyah Firmansyah Fitriyani Flora Anggret Hutauruk, Martinus Robert Kadek Riska Dwi A. Kurniawan, Abdi Larasati Larasati Mante, Gilbert Marcella Reobita Lyan Marhumi, Rika Humairah Martinus Robert Hutauruk MIRNAWATI Mohammad Febri Hibatullah Mowilos, Stevani Mukin, Nobertus Toding Kallang Mushofa, Ali Natalia Yeang Geah Naufal Yumna Lathif Ni Putu Sinta Ayu Novi Yanti Nurul Munjannah Oks Fatima Sampe Buntu P Pantas Pardede Pantas Pangondian Pardede Pardede, Pantas Pangondian Parembang, Elmayani Pasango, Grace Alfiany Putra, Miko Triwanda Putri Indardaini Putri, Zulaikha Abelia Rahma Novianty Rapiah Rapiah, Rapiah Repli Surang Reslianty Rachim Rio Chandra Rita Rachmatika Firdaus Riwan Rudy Syafariansyah Rudy Syafariansyah Dachlan Safitri, Meinard Maya Safrullah, Safrullah Salong, Denisha Sepiani Ananda Sekar Wulandari Siti Maulina Siti Rohmah Siti Rohmah Siti Rohmah sri wahyuti Sri Wahyuti Sri Wahyuti Suci Ariani Rahmatiah Sugiarto S Suryanli, Aurellia Leonny Susanti Susanti Suyanto Suyanto Syafrullah, Syafrullah Syamsiar, Syamsiar Thomas Tika Taruk Padang Tira Safitri Hutabarat Uluk, Makdalena Wahyuti, Sri Yohanes Christian J.