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All Journal Owner : Riset dan Jurnal Akuntansi Adimas : Jurnal Pengabdian Kepada Masyarakat International Journal of Financial, Accounting, and Management Sricommerce: Journal of Sriwijaya Community Services Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Abdimas Musi Charitas Benefit : Journal of Bussiness, Economics, and Finance IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Jurnal Inspektorat
Nurullah, Asfeni
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Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
UPGRADING HUMAN RESOURCES: REVITALISASI BUMDES DI KECAMATAN TANJUNG LAGO, BANYUASIN Nurullah, Asfeni; Aspahani, Aspahani; Kesuma, Nilam; Rohman, Abdul
ADIMAS Jurnal Pengabdian Kepada Masyarakat Vol 6 No 2 (2022): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/adi.v6i2.4387

Abstract

Kegiatan PKM ini berfokus untuk memberikan pemahaman kepada sumber daya manusia, akan pentingnya keberadaan BUMDes dalam memperkuat ekonomi desa, kemajuan desa dan kesejahteraan masyarakat desa. Sehingga dapat memberikan kesadaran kepada pengurus BUMDes agar mengelola manajemen dan keuangan BUMDes dengan baik dan tertib sesuai dengan ketentuan.  Permasalahan yang dihadapi oleh beberapa BUMDes salah satunya yaitu kurangnya pemahaman dalam melakukan pembukuan. Kegiatan ini dilakukan bertujuan untuk memberikan solusi atas permasalahan tersebut. Metode pelaksanaan kegiatan PKM dimulai dari melakukan observasi awal ke beberapa BUMDes, memberikan pelatihan dan pendampingan langsung ke pengurus BUMDes serta diakhiri dengan evaluasi sekaligus monitoring. Kegiatan pengabdian diikuti oleh seluruh pengurus BUMDes yang berasal dari 15 Desa di wilayah Kecamatan Tanjung Lago, Kabupaten Banyuasin. Hasil kegiatan PKM ini adalah pengurus BUMDes telah lebih memahami dalam pengelolaan manajemen dan keuangan BUMDes. Selain itu, mereka juga telah mampu mengoperasikan aplikasi Microsoft Excel dalam menginput transaksi pengeluaran maupun pemasukan BUMDes, yang sebelumnya mencatat secara manual dan belum baik. Setelah kegiatan PKM ini, laporan keuangan BUMDes yang dihasilkan lebih tertib, rapi dan lengkap.
Pengaruh Financial Distress, Kompleksitas Operasi, dan Ukuran Perusahaan Terhadap Audit Report Lag dengan Profitabilitas Sebagai Variabel Moderasi Permatasari, Dewi; Nurullah, Asfeni; Meirawati, Eka
Jurnal Inspektorat Vol. 1 No. 2 (2025): Jurnal Inspektorat
Publisher : Inspektorat Kabupaten Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64527/inspektorat.v1i2.52

Abstract

Studi ini meneliti keterkaitan financial distress, kompleksitas operasi, dan ukuran perusahaan terhadap audit report lag, dengan mempertimbangkan peran moderasi profitabilitas. Penelitian ini dilakukan pada 42 perusahaan sektor energi yang terdapat di Bursa Efek Indonesia selama periode 2021-2023, dengan total 126 observasi. Analisis data menggunakan regresi data panel dan MRA. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif dan signifikan terhadap audit report lag dengan probabiltas 0,0032, sedangkan financial distress dengan probabilitas 0,2718 dan kompleksitas operasi dengan probabilitas 0,7992 tidak berpengaruh signifikan. Uji moderasi menunjukkan bahwa profitabilitas memperlemah pengaruh financial distress terhadap audit report lag dengan probabilitas 0,0003, namun tidak memoderasi hubungan kompleksitas operasi maupun ukuran perusahaan. Temuan ini menegaskan pentingnya profitabilitas sebagai faktor yang dapat mengurangi dampak financial distress terhadap audit report lag, serta menunjukkan bahwa perusahaan berskala besar cenderung lebih efisien dalam proses audit.
Enhancing Small Business Quality: Strategy Development for Classifying SMEs in Palembang Kesuma, Nilam; Meirawati, Eka; Nurullah, Asfeni; Gozali, Efva Octavina Donata
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/yumary.v6i2.3652

Abstract

Purpose: This community service aims to provide training and develop strategies to improve the quality of small businesses based on the classification of SMEs in Palembang, South Sumatra. Methodology/approach: This research was conducted using a sample of data from 15 printing MSMEs in Palembang. The methodology follows a systematic process involving classification and association analysis. Data attributes such as Business Status, Business Classification, Place of Birth, Age, Gender, Education, Occupation, Marital Status, and Domicile were selected and transformed for analysis. The classification and association algorithms were applied to reveal the relationships between variables, using relevant categorization such as age groups (e.g., early adulthood, late adulthood, etc.). Results/findings: The findings show that by categorizing and analyzing the attributes of the MSMEs, strategies effectively enhance their income and operational efficiency. Moreover, the study found that 76% of participants successfully implemented appropriate strategies following the training. On average, businesses experienced a 15% increase in income and a 20% improvement in production efficiency. Conclusions: This training significantly contributed to improving the performance of printing MSMEs in Palembang by enhancing entrepreneurs’ understanding of business classification, operational efficiency, and targeted development strategies. It also fostered collaboration and strengthened business networks to support MSME competitiveness. Limitations: The limitation lies in the sample size, which includes only 15 printing MSMEs. This may limit the generalizability of the findings to other MSMEs in different regions or industries. Additionally, the data collected is based on self-reported information, which could introduce bias or inaccuracies in the analysis. Contribution: This study contributes to SME development by emphasizing the importance of classification-based strategies. The findings offer valuable insights for policymakers, training organizations, and SME owners in creating more targeted, effective strategies to enhance SME performance in Palembang.
Co-Authors Abdul Rohman ASPAHANI ., ASPAHANI Bakti, Herdan Dewi Permatasari, Dewi Gozali, Efva Gozali, Efva Octavina Donata Hamzah, Ruth Samantha Hendra Prasetyo, Hendra Karimah, Najla Kartasari, Shelly Febriana Kesuma, Nilam Khamisah, Nur Khasman, Raihandito Maharani, Maura Aviona Meirawati, Eka Muliani, Trie Prayogi, Katherine Indah Raneo, Agung Putra Sari, Rela Sri Maryati Thamrin, Kemas Muhammad Husni YULIA SAFTIANA, YULIA Yunita, Dessy Zakia, Salsabila Zhafirah, Intan