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All Journal DERIVATIF JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) JURNAL PENDIDIKAN TAMBUSAI TECHNOBIZ : International Journal of Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) GEMA : Jurnal Gentiaras Manajemen dan Akuntansi International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Annals of Human Resource Management Research Innovative: Journal Of Social Science Research Jurnal Manajemen dan Bisnis (JMB) Journal of Accounting Taxing and Auditing (JATA) Jurnal Enterpreneur dan Bisnis (JEBI) Business and Enterpreneurship Journal (BEJ) Jurnal Pengabdian UMKM Jurnal Cendekia Ilmiah Journal of Multidisciplinary Academic Business Studies Global Academy of Business Studies
Oktaria, Eka Travilta
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Analysis Of CR, DAR and ROA In Measuring Financial Performance Alie, Maria Septijantini; Hermansyah, Hermansyah; Maryana, Titin; Oktaria, Eka Travilta
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): 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.v4i4.13557

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisa kinerja keuangan PT XL Axiata, Tbk dengan menggunakan CR, DAR, dan ROA Metode dalam penelitian ini dengan menggunakan analisis deskriptif. Sumber data yaitu data sekunder berupa lapporan keuangan tahunan dari tahun 2014 hingga 2023. Berdasarkan hasil analisis dan pembahasan diperoleh bahwa rata-rata CR pada posisi yang belum baik. Hal ini menunjukkan perusahaan belum mampu memenuhi kewajiban jangka pendeknya. hasil dalam posisi yang baik jika dibandingkan dengan rata-rata industri. Hal ini menunjukkan PT XL Axiata, Tbk sudah mampu membayar utang dengan asset-asetnya. hasil Return On Asset dalam posisi yang belum baik jika dibandingkan dengan rata-rata industri. Hal ini menunjukkan PT XL Axiata, Tbk belum mampu mengelola aset untuk menghasilkan laba.
PENGARUH KUALITAS PELAYANAN DAN FASILITAS TERHADAP KEPUASAN DAN DAMPAKNYA TERHADAP LOYALITAS DI RUMAH SAKIT NATAR MEDIKA Hairudin; Oktaria, Eka Travilta
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 12 No 1 (2024): Volume 12 Nomor 1 2024
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v12i1.7389

Abstract

This study aims to examine the effect of patient satisfaction variables in mediating the effect of service quality and health facilities on patient loyalty. Respondents were in patients who were in class 2 and 3. There were 225 questionnaires that could be collected. Based on the PLS-SEM analysis, it can be concluded that the quality of health services directly has a significant positive effect on patient satisfaction; health facilities directly have a significant positive effect on patient satisfaction; the quality of health services directly has a significant positive effect on patient loyalty; patient satisfaction directly has a significant positive effect on patient loyalty; Health facilities directly have a significant positive effect on patient loyalty; patient satisfaction is positively and significantly able to mediate the quality of health services on patient loyalty; and patient satisfaction positively and significantly able to mediate health facilities to patient loyalty at Natar Medika Hospital.
The mediating effect of innovation on the relationship between managerial ability and competitive advantage of Bandar Lampung MSMEs Oktaria, Eka Travilta; Raras, Pungky Nanda; Alam, Iskandar Ali; Barusman, Andala Rama Putra; Habiburrahman, Habiburrahman
Annals of Human Resource Management Research Vol. 5 No. 2 (2025): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ahrmr.v5i2.3555

Abstract

Purpose: This study aims to analyze the effect of managerial ability on competitive advantage through innovation among MSMEs in the craft sub-sector of Bandar Lampung City. Methodology/approach: The study employed a quantitative approach using the survey method. The population of this research consisted of all 62 MSMEs in the craft sub-sector in Bandar Lampung City, while a sample of 60 MSMEs was selected through random sampling. Data were collected from the owners and managers of these MSMEs. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 3.2.9 to examine the relationships between variables, both directly and through the mediating effect of innovation. Results/findings: The study shows that managerial skills have a direct positive and significant influence on competitive advantage. Furthermore, managerial skills also have a positive influence on innovation, and innovation acts as a partial mediator that strengthens the influence of managerial skills on competitive advantage. These findings emphasize the importance of effective and innovative managerial development in enhancing the competitiveness of MSMEs. Conclusion: Managerial capability is a strategic resource that plays a direct and indirect role through innovation in creating competitive advantage. Integrating managerial management and innovation is a key strategy for MSMEs to maintain and enhance competitiveness in the market. Limitations: This study focused exclusively on MSMEs in the craft sub-sector of Bandar Lampung City; therefore, the findings may not be generalizable to other MSME sectors or regions. Furthermore, the variables examined were limited to managerial ability, innovation, and competitive advantages. Contribution: This study reinforces the Resource-Based View and Dynamic Capabilities theories in linking managerial ability, innovation, and competitive advantage, providing practical insights for MSME managers to strengthen managerial competence and foster innovation for enhanced organizational competitiveness.
MSME Financial Management: Cash Flow Management Strategies to Enhance Business Sustainability Supriyanto; Damanik, Septa Damewanti; Prasetyo, Ginanjar; Alie, Maria Septijantini; Oktaria, Eka Travilta
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 1 (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.v9i1.271

Abstract

This study aims to identify effective cash-flow management strategies for Micro, Small, and Medium Enterprises (MSMEs) in Bandar Lampung, Indonesia. Although MSMEs play a critical role in national economic development, many still experience liquidity problems due to weak financial recording, the mixing of personal and business funds, and the limited use of digital financial tools. This research employs a descriptive qualitative approach, collecting data through in-depth interviews, observations, and documentation involving 15 MSMEs from the culinary and retail sectors. The findings reveal that cash-flow management can be significantly improved through four key strategies: monthly budgeting, daily transaction recording, structured management of receivables and payables, and the use of digital financial applications. These strategies enhance financial control, strengthen preparedness for unexpected expenses, and support more informed business decision-making. The study highlights the importance of financial and digital literacy for MSMEs and calls for continued government support through training and capacity-building programs.   Kata Kunci : UMKM, manajemen keuangan, arus kas, strategi, kelangsungan usaha.
PELATIHAN LAPORAN KEUANGAN BAGI UMKM BERBASIS SAK EMKM UNTUK PENGUATAN INOVASI DAN VALUE PROPOSITION DI KOTA METRO LAMPUNG Sari, Pipit Novila; Hasbullah, Hasbullah; Oktaria, Eka Travilta; Alie, Maria Septijantini; Isabella, Astrid Aprica; Safitri, Febri Dwi
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2266

Abstract

MSMEs in Metro City significantly contribute to the local GDP, but a major obstacle is the low literacy in structured accounting and financial management. This weakness prevents MSMEs from calculating accurate Cost of Goods Sold (COGS), which is essential for developing innovative products and determining a competitive Value Proposition. Objective: This community service activity aims to enhance the understanding and skills of Metro City MSMEs in preparing simple financial statements (based on SAK EMKM) and using this financial data as a strategic foundation for new product development and strengthening their value proposition. Methods: The method involved classical training followed by intensive one-month mentoring for 25 selected MSME actors in Metro Pusat District. The training focused on practicing transaction recording, preparing Income Statements, and cost analysis for COGS calculation. Evaluation was conducted through pre-tests and post-tests. Results: There was an average participant score increase of 48% from the pre-test to the post-test regarding the understanding of SAK EMKM and COGS. After mentoring, 85% of MSMEs were able to prepare monthly Income Statements and began using cost data to identify potential product differentiation and formulate a stronger value proposition (e.g., setting more competitive prices or adding value-added features). Conclusion: The training successfully transferred accounting knowledge and integrated it with business strategy, providing a solid financial foundation for Metro City MSMEs to achieve innovative product development and a superior value proposition.ABSTRAKUMKM di Kota Metro memiliki kontribusi signifikan terhadap PDB lokal, namun kendala utama yang dihadapi adalah rendahnya literasi akuntansi dan manajemen keuangan yang terstruktur. Kelemahan ini menghambat UMKM dalam menghitung Harga Pokok Penjualan (HPP) yang akurat, yang merupakan dasar penting untuk pengembangan produk inovatif dan penentuan Proposisi Nilai (Value Proposition) yang kompetitif. Tujuan: Kegiatan PkM ini bertujuan untuk meningkatkan keterampilan UMKM Kota Metro dalam menyusun laporan keuangan sederhana (berbasis SAK EMKM) dan memanfaatkannya untuk inovasi produk serta penguatan value proposition. Metode: Metode yang digunakan adalah pelatihan klasikal yang dilanjutkan dengan pendampingan intensif selama satu bulan kepada 25 pelaku UMKM terpilih di Kecamatan Metro Pusat. Pelatihan difokuskan pada praktik pencatatan transaksi, penyusunan Laporan Laba Rugi, dan analisis biaya untuk menghitung HPP. Evaluasi dilakukan melalui pre-test dan post-test. Hasil: Terjadi peningkatan rata-rata nilai peserta sebesar 48% dari hasil pre-test ke post-test terkait pemahaman SAK EMKM dan HPP. Setelah pendampingan, 85% UMKM mampu menyusun Laporan Laba Rugi bulanan dan mulai menggunakan data biaya untuk mengidentifikasi potensi diferensiasi produk dan merumuskan value proposition yang lebih kuat (misalnya, penentuan harga yang lebih kompetitif atau penambahan fitur bernilai tambah). Kesimpulan: Pelatihan ini berhasil mentransfer pengetahuan akuntansi dan mengintegrasikannya dengan strategi bisnis, memberikan landasan keuangan yang kokoh bagi UMKM Kota Metro untuk mencapai pengembangan produk inovatif dan value proposition yang unggul.
Pengaruh Pemasaran Berbasis ICT Terhadap Volume Penjualan Produk Kuliner UMKM Bandar Lampung Elvira, Dhenita; Surya, Andi; Yudhinanto , Yudhinanto; Renandi , Renandi; Alie, Maria Septijantini; Hasbullah , Hasbullah; Oktaria, Eka Travilta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 6 No 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.3564

Abstract

Purpose: This resealrch alims to determine the influence of the use of ICT-balsed malrketing straltegies represented by the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment on salles volume. Methodology/alpproalch: The resealrch method used is al qualntitaltive method with multiple linealr regression alnallysis. The populaltion, nalmely MSMEs in the MDH community in Balndalr Lalmpung City with al 72 salmple, wals selected using the method purposive salmpling. Hypothesis testing with the coefficient of determinaltion, F test alnd t test. Previously, instrument tests were calrried out, alnd clalssicall alssumption tests. Results/findings: The research results show that the marketing strategy implemented can have a positive influence in increasing sales volume when using social media variables, e-commerce and e-payment. But, in use mobile marketing by UMKM MDH the results did not have a significant effect. Conclusions: Regression analysis showed that while ICT-based marketing strategies (social media, e-commerce, mobile marketing, and e-payment) were expected to influence sales volume, mobile marketing (X3) had no significant partial effect. Limitaltions: This resealrch is limited to the influence of ICT-balsed malrketing straltegies with the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment by MSMEs in the MDH community of Balndalr Lalmpung city for period of 1 yealr. Contribution: This resealrch is useful for MSMEs, it caln increalse understalnding of the benefits of ICT-balsemalrketing straltegies to increalse salles volume in the current eral of digitall, provide guidalnce in selecting alnd implementing alpproprialte ICT-balsed malrketing straltegies, Enrich the repertoire of resealrch knowledge for the UMITRAL
Analysis of business capital, financial management, and marketing technology on the performance of micro, small, and medium enterprises (MSMEs) in Kotabumi, North Lampung Hermansyah, Hermansyah; WA, Armalia Reny; Alie, Maria Septijantini; CN, Yudhinanto; Oktaria, Eka Travilta; Megasari, Megasari
Global Academy of Business Studies Vol. 2 No. 2 (2025): October
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/gabs.v2i2.3658

Abstract

Purpose: This study examines how business capital, financial management, and marketing technology affect MSME performance in Kotabumi, North Lampung, highlighting their strategic economic role and the challenges they face in sustaining and developing their businesses. Methodology: This research uses a quantitative survey approach by distributing questionnaires to MSME actors. The collected data were analyzed using multiple linear regression to determine the partial and simultaneous effects of business capital, financial management, and marketing technology on MSME performance. Result: The findings indicate that business capital, financial management, and marketing technology positively and significantly influence MSME performance, both partially and simultaneously. This result highlights the essential role of capital accessibility, managerial financial capability, and the effective utilization of marketing technology in enhancing competitiveness and sustainability. Conclusion: The study concludes that strengthening financial resources, improving financial literacy, and optimizing the use of marketing technology are crucial strategies for MSMEs to improve performance and sustain growth. Limitation: The research is limited to MSMEs in Kotabumi, North Lampung, and uses a survey method with a relatively small sample size, which may reduce the generalizability of findings to other regions or contexts. Contribution: This study highlights how capital, financial management, and marketing technology jointly enhance MSME performance, offering valuable insights for policymakers and practitioners to design targeted empowerment strategies that strengthen local economic resilience.
Co-Authors A.A, Iskandar Adelita, Ira Aderia, Septa Affandy, Febrina Alie, Maria S Alie, Maria Septijantini Ananda, Shinta Merinda Andi Surya, Andi Anjeli, Triana ashari, regina salsabila Bakti, Umar Barusman, Andala R P CN, Yudhinanto Damanik, Septa Damewanti Defrizal Defrizal Desmon, Desmon Dinata, Maryo Dinata, Mayta Dirayati, Fadhilah Dwi Astuti Elvira, Dhenita Habiburrahman Habiburrahman, Habiburrahman HABIBURRAHMAN, Habiburrahman Hairudin Hairudin, Hairudin Hasbullah , Hasbullah Hasbullah Hasbullah Helmita, Helmita Hermansyah Hermansyah Isabella, Astrid Aprica Iskandar Ali Alam Kesuma, Rangga Patti Khoiriah, Nisaul Kurnia, Dina Loliyana, Rina Loliyani, Rini M. Nasir M. Yusuf S. Barusman Maryana, Titin Megasari, Megasari Mutiara N, Indah Nafisiah, Salwa Nita Rahmawati, Nita Novilasari, Pipit Nugroho, Yudhinanto Cahyo Nur Salma, Nur Pipit Novila Sari Prasetyo, Ginanjar Purnomo, Rosyana F Raras, Pungky Nanda Renandi , Renandi Restiana, Kodimah Rini, Prima Rosyana Fitria Purnomo Safitri, Febri Dwi Sari, Pipit Novila Sekarsari, Meita Silvia, Dewi Suci, Isti Diana Sulastri, Yayuk Sumbogo, Bambang Supriyanto Susi Indriyani Tyas Desita Wengrum WA, Armalia Reny Wengrum, Tyas D Yodhi Yuniarthe Yudhinanto , Yudhinanto Yudhinanto, Yudhinanto Yusda, Desi Derina Zainab Zainab