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All Journal Jurnal Abdimas Mahakam Jurnal Mantik Jurnal GeoEkonomi Jurnal Administrasi Bisnis (J-Adbis) Saraq Opat : Jurnal Administrasi Publik Jurnal Ekonomika: Manajemen, Akuntansi & Perbankan Syari'ah Jurnal Manajemen Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Innovative: Journal Of Social Science Research TOFEDU: The Future of Education Journal Ulil Albab
Wahyuti, Sri
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Analisis Kepercayaan Dalam Memelihara Loyalitas Nasabah Mandiri Tabungan (Studi Kasus PT Bank Mandiri (Persero) TBK KCP Masamba) Amra, Amra; Ramli, Alimuddin; Wahyuti, Sri
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19889

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kepercayaan terhadap loyalitas nasabah Mandiri Tabungan di PT Bank Mandiri (Persero) Tbk KCP Masamba. Kepercayaan merupakan faktor penting dalam menjalin hubungan jangka panjang antara nasabah dan penyedia jasa keuangan. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada 80 responden nasabah aktif. Analisis data dilakukan dengan analisis deskriptif dan model statistik sederhana. Hasil penelitian menunjukkan bahwa tingkat kepercayaan nasabah berada dalam kategori tinggi, dengan rata-rata skor 4,18. Dimensi keandalan dan integritas menempati posisi tertinggi sebagai pembentuk kepercayaan. Loyalitas nasabah juga berada dalam kategori tinggi, dengan skor rata-rata 4,06, ditandai dengan tingginya niat beli ulang dan komitmen nasabah terhadap produk tabungan. Temuan ini mengindikasikan bahwa kepercayaan memiliki peran penting dalam mempertahankan dan meningkatkan loyalitas nasabah. Oleh karena itu, bank perlu terus membangun kepercayaan melalui pelayanan yang konsisten, transparansi informasi, dan peningkatan kompetensi karyawan dalam memberikan layanan.
ANALISIS PELAKSANAAN STRATEGI REFORMASI BIROKRASI PADA LEMBAGA PEMERINTAH DAERAH: STUDI PADA SEKRETARIAT DAERAH KABUPATEN LUWU UTARA Said, Rusdin; Wahyuti, Sri; RT, Moh. Baso
Saraq Opat: Jurnal Administrasi Publik Vol 5 No 1 (2023): Januari : Saraq Opat : Jurnal Administrasi Publik
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/saraqopat.v5i1.483

Abstract

Bureaucratic reform is a change implemented within a public institution environment in accordance with statutory limitations. the concept of “bureaucratic reform” refers to quality improvement. This study looks at how bureaucratic reform initiatives are implemented in local government organizations, especially the Regional Secretariat Office of North Luwu Regency. The problem in this study is that the Regional Government of North Luwu Regency, especially in the regional secretariat office, has not implemented bureaucratic reform properly. The rule that is used as the basis for this study is MENPAN Regulation No.PER/15/M.PAN/7/2009, which includes internal control, strategic direction, change management, system management, organization management, and management systems for human resources. This type of research uses qualitative data collection methods such as interviews, documentation studies, and observations to gather information. The findings of the study are: The North Luwu Regency Government has established the main tasks and functions of assisting the implementation of bureaucratic reform through the Regional Secretariat. In particular, the implementation of the bureaucratic reform strategy by the Secretariat of North Luwu Regency has not been successful or not ideal, especially in nine areas, namely changes in strategic direction, changes in governance policies, system governance, and organizational governance, management, management management system management, human resource management, organizational unit strengthening, regional regulations, and internal control.
Struktur Kepemilikan Dan Kinerja Keuangan Pada Perusahaan Barang Konsumsi Di Indonesia Dachlan, Rudy Syafariansyah; Wahyuti, Sri; Aini, Nur Fadilah
Jurnal Administrasi Bisnis Vol. 5 No. 2 (2025): November 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jab.v5i2.9902

Abstract

Struktur kepemilikan merupakan faktor penting dalam menentukan kinerja keuangan perusahaan, terutama di industri barang konsumsi cepat saji Indonesia yang kompetitif antara perusahaan keluarga dan perusahaan multinasional. Penelitian ini meneliti pengaruh kepemilikan terhadap profitabilitas, struktur modal, dan nilai perusahaan dengan membandingkan PT Mayora Indah Tbk dan PT Unilever Indonesia Tbk selama periode 2020–2024. Desain penelitian yang digunakan bersifat komparatif kuantitatif dengan data sekunder dari Bursa Efek Indonesia, berupa laporan keuangan yang telah diaudit dan laporan tahunan perusahaan. Analisis dilakukan terhadap ROE, DER, dan PBV menggunakan uji normalitas serta uji t independen. Hasil penelitian menunjukkan bahwa Unilever memiliki profitabilitas dan valuasi pasar yang lebih tinggi, sedangkan Mayora memiliki tingkat leverage yang lebih rendah dan stabil. Temuan ini memperluas teori trade-off dengan menunjukkan bahwa perusahaan keluarga cenderung menerapkan under-leverage untuk menjaga stabilitas, sementara perusahaan multinasional lebih agresif dalam pembiayaan utang demi mendorong pertumbuhan. Pendekatan longitudinal mengungkap bahwa pola ini tetap konsisten setelah pandemi, memberikan implikasi penting bagi investor, manajer, dan pembuat kebijakan. Penelitian ini juga merekomendasikan penguatan peran investor institusional sebagai mekanisme pengawasan manajerial. Penelitian ini memiliki keterbatasan karena periode observasi yang relatif singkat dan cakupan industri yang sempit. Penelitian selanjutnya disarankan untuk memperluas data dan sektor yang diteliti agar hasilnya lebih representatif.
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.
Teachers’ and Principals’ Perceptions of School Administrative Staff Performance: A Case Study of UPT SDN 106 Manangalu, Burau District Wahyuti, Sri; Said, Rusdin; Kuddus, Muhammad
The Future of Education Journal Vol 5 No 1 (2026): #2 IN PROGRESS
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v5i1.1661

Abstract

This study aims to explore teachers’ and principals’ perceptions of the performance of School Administrative Staff (TAS) at UPT SDN 106 Manangalu, Kecamatan Burau, as well as to identify the key factors influencing these perceptions. The research employed a descriptive qualitative approach with data collected through questionnaires, interviews, and observations. A total of 21 respondents, consisting of teachers and the principal, participated in the study. Data analysis referred to Robbins and Judge’s (2019) theory of perception and Bernardin and Russell’s (2013) performance theory, covering five main aspects: quality of administrative services, discipline and attendance, communication and teamwork, use of information technology, and work effectiveness. The findings indicate that teachers’ and principals’ perceptions of TAS performance are generally in the good to very good category. The highest score was recorded in the quality of administrative services (average 3.51 or 87.75%), while the lowest was in the use of information technology (3.00 or 75%) and work effectiveness (3.01 or 75.25%). The most influential factors shaping positive perceptions are effective communication and teamwork, mastery of information technology, and overall work effectiveness in supporting school operations. In conclusion, TAS are perceived to perform their administrative duties well, showing discipline and professionalism. However, improvements are still needed in time discipline, digital technology utilization, and initiative in task completion. This research is expected to provide valuable insights for schools and policymakers in enhancing TAS performance to better meet the demands of school administration in the digital era.
PENERAPAN KONSEP AKUNTANSI LINGKUNGAN PADA PENGELOLAAN KEUANGAN PEMBUATAN ECOBRIK DALAM MEWUJUDKAN DESA RAMAH LINGKUNGAN Wahyuti, Sri; Yulidar, M. Astri; Rohmah, Siti; Riyanto, Agus; Chandra, Rio; J, Yohanes Christian
Jurnal Pengabdian Kreativitas Pendidikan Mahakam (JPKPM) Vol. 5 No. 2 (2025): Desember
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Universitas Widya Gama Mahakam Samarinda

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

Abstract

Akuntansi lingkungan adalah suatu pendekatan dalam akuntansi yang memperhitungkan dampak lingkungan dari aktivitas organisasi dan memperhatikan keberlanjutan lingkungan. Akuntansi lingkungan bertujuan untuk mengidentifikasi, mengukur,dan melaporkan informasi mengenai kinerja lingkungan perusahaan juga masyarakat dalam kepeduliannya pada lingkungan. Tujuan sosialisasi dalam penerapan konsep akuntansi lingkungan adalah untuk meningkatkan pengetahuan keilmuan akuntansi lingkungan itu sendiri, kesadaran, kepedulian dan partisipasi masyarakat dalam pengelolaan keuangan dalam produk terutama pembuatan ecobrick guna menciptkan suasana lingkungan yang bersih, nyaman dan asri terbebas dari sampah menjadikan desa yang ramah lingkungan. Luaran dalam pengabdian kepada masyarakat ini dapat menginspirasi inisiatif dalam program pengelolaan sampah yang berkelanjutan, tidak hanya berfokus pada teori tetapi juga memberikan contoh tindakan yang dapat dilakukan masyarakat khusunya siswa setiap hari. Hasil pengabdian berhasil mengintegrasikan prinsip akuntansi keuangan dalam pengelolaan sampah daur ulang, khususnya ecobrick, dengan memberikan nilai ekonomi melalui pencatatan biaya pengumpulan, pemrosesan, dan potensi penjualan
Implementasi Kebijakan Ketahanan Pangan di Desa Wiwitan Timur Jasin, Musafir; Amra, Amra; Wahyuti, Sri
Saraq Opat: Jurnal Administrasi Publik Vol 8 No 1 (2026): Januari:Saraq Opat: Jurnal Administrasi Publik
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/saraqopat.v8i1.1799

Abstract

Village food security is one of the national development priorities implemented through the Village Fund policy to enhance food availability, accessibility, and utilization at the community level. This study aims to analyze the implementation of village food security policy in Wiwitan Timur Village and to identify factors influencing the effectiveness of its implementation. The research employs a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. Research informants consist of village government officials, BUMDes managers, farmer groups, and beneficiary communities, selected using purposive sampling. Data analysis was conducted through data reduction, data display, and conclusion drawing. The findings indicate that the village food security policy has been implemented through village planning and budgeting mechanisms and realized in various program activities. However, the implementation has not yet been fully optimal. Major constraints include limited policy communication, low human resource capacity, weak coordination among stakeholders, and an implementation orientation that remains largely administrative. These conditions have resulted in the suboptimal contribution of food security programs to enhancing community self-reliance and welfare. This study recommends strengthening the capacity of implementers, increasing community participation, and integrating cross-sectoral programs to achieve sustainable village food security.
IMPLEMENTASI DUPONT SYSTEM DENGAN TIME SERIES APPROARCH (TSA) DAN CROSS SECTIONAL APPROACH (CSA) DALAM PENILAIAN KINERJA KEUANGAN SEKTOR FMCG wahyuti, sri; 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.
Pengaruh Literasi Keuangan, Digital Payment, dan Pengelolaan Keuangan terhadap Perilaku Konsumtif Mahasiswa Berbasis Behavioral Finance Dachlan, Rudy Syafariansyah; Wahyuti, Sri; Abbas, Muhammad Astri Yulidar; Setiawati, Erni; Lathif, Naufal Yumna
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.v15i1.3931

Abstract

Perkembangan teknologi keuangan dan penggunaan sistem pembayaran digital telah mengubah pola konsumsi masyarakat, khususnya di kalangan mahasiswa yang cenderung lebih adaptif terhadap inovasi finansial. Dalam perspektif behavioral finance, kemudahan transaksi digital dapat memengaruhi perilaku konsumsi individu, terutama ketika tidak diimbangi dengan tingkat literasi dan pengelolaan keuangan yang memadai. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, penggunaan digital payment, dan pengelolaan keuangan terhadap perilaku konsumtif mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap mahasiswa sebagai responden. Data dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan analisis regresi linier berganda untuk menguji hubungan antarvariabel. Hasil penelitian menunjukkan bahwa literasi keuangan dan pengelolaan keuangan berpengaruh negatif terhadap perilaku konsumtif mahasiswa, sedangkan penggunaan digital payment berpengaruh positif terhadap perilaku konsumtif. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap perilaku konsumtif mahasiswa. Temuan ini menegaskan bahwa peningkatan literasi dan kemampuan pengelolaan keuangan menjadi faktor penting dalam mengendalikan kecenderungan konsumtif di era transaksi digital. Penelitian ini memberikan kontribusi pada pengembangan kajian behavioral finance, khususnya dalam memahami dinamika perilaku konsumsi mahasiswa di tengah transformasi sistem pembayaran digital.
Co-Authors Adnan, Gandi AGUS RIYANTO Agus Riyanto Aini, Nur Fadilah Amra, Amra Cahyani, Putri Dachlan, Rudy Syafariansyah Hanafi, Abdul J, Yohanes Christian Jasin, Musafir Kuddus, Muhammad Lathif, Naufal Yumna M. Astri Yulidar Abbas Mushofa, Ali Parembang, Elmayani ramli, alimuddin Rio Chandra Rio Chandra, Rio Rippi, Kodrat RT, Moh. Baso Safrullah, Safrullah Said, Rusdin setiawati, erni Siti Rohmah Siti Rohmah Sugiarto S Sulaiman, Baso Syamsiar, Syamsiar Thamrin, Abdul Salam Thomas Yohanes Christian J. Yulidar, M. Astri