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Financial Analysis of PT. Bank Jago Tbk 2019 -2023 With Common Size and Trend Approach Rosmayati, Siti; Apriliani, Nur Hanifah
Coopetition : Jurnal Ilmiah Manajemen Vol. 15 No. 3 (2024): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v15i3.5242

Abstract

Financial statement analysis is a crucial tool for evaluating a company's financial performance, helping stakeholders understand trends and stability over time. Various methods can be applied, including the common size and trend analysis approaches. This study aims to assess the financial performance of PT. Bank Jago, Tbk using a descriptive quantitative method. The findings from the common size analysis indicate that the company maintained stable financial conditions from 2021 to 2023. Meanwhile, the trend analysis reveals that revenue experienced an upward trend in 2021-2022 compared to the base year. However, the company faced financial difficulties in 2019-2020, recording losses during that period. These results highlight a financial recovery in subsequent years, reflecting an improvement in the company's performance.
STRATEGI COMMUNITY-BASED MANAGEMENT UNTUK OPTIMALISASI PENAMPUNGAN DAN DISTRIBUSI IKAN STUDI PADA BUMDES PESONA BENGARA Wahyudi, Wahyudi; Rosmayati, Siti
JURNAL EKOBIS DEWANTARA Vol 8 No 2 (2025): JURNAL EKOBIS DEWANTARA
Publisher : Program Studi Manajemen Fakultas Ekonomi UST

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ed_en.v8i2.4445

Abstract

Efficient management of fish stocking and distribution is a key challenge in supporting the sustainability of the fisheries sector, especially in rural areas. This research explores the community-based management (CBM) strategy in the Pesona Bengara Village-Owned Enterprise (BUMDes) study in optimizing the fish stocking and distribution process involving active participation of local communities, utilization of simple technology, and strengthening village institutions to improve efficiency and economic welfare. The study used qualitative methods with in-depth interviews, participatory observation, and document analysis. The results show that the CBM approach increases community involvement in the fisheries supply chain through the joint management of holding facilities and the implementation of distribution systems. In addition, collaboration with external parties such as other vendors and local government also supported the success of this strategy. The implications of this research emphasize the importance of local community empowerment in creating sustainable business models that are responsive to community needs and contribute to the development of adaptive and inclusive village-based fisheries policies. As such, the CBM strategy has proven effective in creating added value for village economies while maintaining the sustainability of fish resources.
Dari Nilai ke Kinerja: Peran Filsafat Moral dalam Desain Sistem Reward di Tempat Kerja Waluyo, Agus Hadi; Sauri, Supyan; Rosmayati, Siti; Maulana, Arman
Jurnal Ilmu Pendidikan (ILPEN) Vol. 3 No. 2 (2024): Jurnal Ilmu Pendidikan
Publisher : Yayasan Azka Hafidz Maulana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3709/ilpen.v3i2.58

Abstract

Sistem reward yang diterapkan dalam organisasi sering kali hanya berorientasi pada output dan pencapaian target kuantitatif. Namun, pendekatan tersebut kerap mengabaikan nilai-nilai moral yang mendasari perilaku kerja karyawan. Artikel ini bertujuan untuk mengkaji peran filsafat moral dalam merancang sistem reward yang tidak hanya adil secara distributif tetapi juga membentuk budaya kerja yang etis dan berkelanjutan. Dengan pendekatan studi pustaka dan telaah interdisipliner, tulisan ini mengkaji teori-teori moral dari Aristoteles, Kant, dan utilitarianisme dalam konteks kerja, serta implikasinya terhadap motivasi, kepuasan, dan kinerja karyawan. Hasil kajian menunjukkan bahwa integrasi nilai-nilai moral ke dalam sistem reward dapat meningkatkan sense of meaning, keadilan, dan loyalitas karyawan terhadap organisasi.
The Relationship Between Marketing Strategy and Consumer Purchase Interest: A Study of the Biofloc System of Catfish Business in Apung Village Bara, Yuliana Ritna; Rosmayati, Siti
International Journal of Science Education and Technology Management Vol 4 No 2 (2025): International Journal Of Science Education and Technology Management
Publisher : Yayasan Azka Hafidz Maulana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28301/ijsetm.v4i1.32

Abstract

This study aims to analyze the relationship between marketing strategies and consumer purchasing interest in the biofloc catfish farming system in Apung Village. The biofloc system is an innovative cultivation method that is more efficient in resource utilization, but this business still faces challenges in increasing consumer purchasing interest. This study used a qualitative method with a case study approach involving in-depth interviews and direct observation of business actors and consumers. The results showed that marketing strategies that include competitive pricing, promotions through social media, direct marketing to customers, and product quality assurance play a significant role in attracting consumer purchasing interest. Consumers are more interested in purchasing catfish that are marketed in an informative manner, especially if accompanied by education about the advantages of the biofloc system. In addition, prices that are in line with people's purchasing power and easy access to the product are also important factors in increasing purchasing decisions. The conclusion of this study confirms that the better the marketing strategy implemented, the higher consumer purchasing interest in the biofloc catfish farming system in Apung Village. Therefore, business actors are advised to be more active in digital marketing, maintain product quality, and improve sales services so that their businesses can grow sustainably
Integrasi Filsafat Manajemen dalam Peningkatan Efektivitas Ekonomi Pendidikan di Organisasi Modern Maulana, Arman; Rosmayati, Siti; Arifudin, Opan
Jurnal Ilmu Pendidikan (ILPEN) Vol. 4 No. 1 (2025): Jurnal Ilmu Pendidikan
Publisher : Yayasan Azka Hafidz Maulana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3709/ilpen.v4i1.70

Abstract

Pendidikan dan pengembangan sumber daya manusia merupakan faktor kunci dalam meningkatkan produktivitas dan daya saing organisasi modern. Penelitian ini bertujuan untuk menganalisis integrasi filsafat manajemen dalam meningkatkan efektivitas ekonomi pendidikan di organisasi modern. Pendekatan yang digunakan adalah kualitatif deskriptif, dengan metode studi literatur dari buku, jurnal, dan laporan organisasi terkait manajemen, ekonomi pendidikan, dan pengembangan SDM. Hasil penelitian menunjukkan bahwa penerapan prinsip-prinsip filsafat manajemen, seperti etika, rasionalitas, dan keberlanjutan, memungkinkan organisasi mengambil keputusan pendidikan yang tepat, efisien, dan berorientasi hasil. Integrasi filosofi manajemen dan prinsip ekonomi pendidikan tidak hanya meningkatkan efektivitas alokasi sumber daya dan produktivitas karyawan, tetapi juga memperkuat budaya organisasi yang inovatif, kolaboratif, dan berkelanjutan. Temuan ini menegaskan pentingnya filsafat manajemen sebagai landasan strategis dalam merancang, melaksanakan, dan mengevaluasi program pendidikan di organisasi modern
Strategi Manajemen Pendidikan Berbasis Filsafat Ekonomi untuk Sustainable Organizational Development Maulana, Arman; Rosmayati, Siti; Arifudin, Opan
Jurnal Ilmu Pendidikan (ILPEN) Vol. 4 No. 2 (2025): Jurnal Ilmu Pendidikan
Publisher : Yayasan Azka Hafidz Maulana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.3709/ilpen.v4i2.72

Abstract

Organisasi modern menghadapi tantangan dalam merancang strategi manajemen pendidikan yang efektif, efisien, dan berkelanjutan. Penelitian ini menganalisis penerapan strategi manajemen pendidikan berbasis filsafat ekonomi untuk mendukung pengembangan organisasi berkelanjutan. Pendekatan yang digunakan adalah kualitatif deskriptif melalui studi literatur dari buku, jurnal ilmiah, laporan organisasi, dan dokumen kebijakan terkait manajemen pendidikan, ekonomi pendidikan, dan pengembangan sumber daya manusia. Hasil penelitian menunjukkan bahwa integrasi prinsip filsafat manajemen, seperti nilai, etika, dan keberlanjutan, dengan prinsip ekonomi pendidikan, seperti analisis biaya-manfaat dan alokasi sumber daya, meningkatkan efektivitas, efisiensi, dan produktivitas program pendidikan. Strategi ini tidak hanya memperkuat kompetensi SDM, tetapi juga membangun budaya organisasi inovatif, kolaboratif, dan adaptif, serta mendukung keberlanjutan dan daya saing organisasi jangka panjang.
Effectiveness Directorate General Taxes Online Invoice Management System on Financial Taxes at the Directorate of Research and Community Service, Bandung Institute Technology Yanti, Sindi; Rosmayati, Siti
Coopetition : Jurnal Ilmiah Manajemen Vol. 16 No. 3 (2025): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/grh2v092

Abstract

This study aims to evaluate the effectiveness of the invoice management system at DRPM ITB in supporting tax compliance and efficiency. The system integrated with Directorate General of TaxationOnline is expected to reduce tax calculation errors and improve financial administration. With a qualitative case study approach, this study involved interviews, observations, and documentation analysis. The results showed benefits in efficiency, transparency, and accessibility. The SWOT analysis identified strengths, weaknesses, opportunities, and threats. Suggestions for improving effectiveness included ongoing training, infrastructure improvements, and policy monitoring. Overall, the Directorate General of TaxationOnline system has contributed to more transparent and accountable tax management, although continuous improvement is needed. Top of FormBottom of Form Keywords: Invoice management system, Directorate General of TaxationOnline, financial administration, DRPM ITB.
Education And Training To Improve The Performance Of Save And Loan Cooperative Employees In Bandung District West Java Province Rosmayati, Siti; Kuswarno, Engkus; Mudrikah, Achmad; Iriantara, Yosal
International Journal of Educational Research & Social Sciences Vol. 2 No. 5 (2021): October 2021
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v2i5.153

Abstract

The function and role of cooperatives is to build and develop the economic potential and capabilitiesof members in particular and the community in general to improve their economic and social welfare,to actively participate in efforts to improve the quality of human and community life in accordancewith Law Number 25 of 1992 concerning cooperatives. In producing cooperative members who areprosperous and competitive with other cooperatives, they must comply with the National ProfessionalCertificate Agency (BNSP), as regulated in education, on the standards of educators and educationpersonnel where the so-called trainer states that the trainer must have academic qualifications as aninformation agent, physically fit and spiritual, and have the ability to create healthy and qualitycooperatives. As a trainer, the curriculum in education and training is set for those who are moreexperienced at least 2 years of service in the cooperative where they work. Employees who providetraining in the organization's internal environment will contribute to producing competent employeesand members who will replace when the savings and loan cooperative employees' term of officeexpires. In order to improve the competence of savings and loan cooperative employees, one of them isby developing capabilities, through education and training. This study aims to describe education andtraining as an increase in the competence of savings and loan cooperative employees througheducation and training carried out through several stages, namely: 1) Analysis of education andtraining needs of savings and loan cooperative employees, 2) Design and planning of education andtraining for savings cooperative employees, 3) Development of education and training curriculum forsavings and loan cooperative employees, 4) Implementation of education and training for savings andloan cooperative employees, 5) Evaluation of education and training for savings and loan cooperativeemployees, 6) barriers and education and training support capacity of savings and loan cooperativeemployees. To achieve this objective, a qualitative approach was conducted using the case studymethod at KPRI and Primkoppabri, Cicalengka District. Data were collected using in-depthinterviews, observation and documentation studies. The research data was checked for correctness,reliability through a triangulation process. The results showed that the process of implementingeducation and training for savings and loan cooperative employees in cooperatives was not supportedby a complete analysis of education and training needs. In addition, the two cooperatives studied onlycarried out evaluations during training, had not carried out post-training evaluations andcomprehensive program evaluations so they could not monitor change actions. The weak point thatappears in the implementation of education and training for savings and loan cooperative employeesis that there is no separate unit, so the lack of experience in managing education and training isabbreviated as education and training. The involvement and commitment of all parties, especially themanagement or management will be the key to the success of the training education program. the twocooperatives studied only conducted evaluations during training, had not carried out post-trainingevaluations and comprehensive program evaluations so they could not monitor change actions. Theweak point that appears in the implementation of education and training for savings and loancooperative employees is that there is no separate unit, so the lack of experience in managingeducation and training is abbreviated as education and training. The involvement and commitment ofall parties, especially the management or management will be the key to the success of the trainingeducation program. the two cooperatives studied only conducted evaluations during training, had notcarried out post-training evaluations and comprehensive program evaluations so they could notmonitor change actions. The weak point that appears in the implementation of education and trainingfor savings and loan cooperative employees is that there is no separate unit, so the lack of experiencein managing education and training is abbreviated as education and training. The involvement andcommitment of all parties, especially the management or management will be the key to the success ofthe training education program. The weak point that appears in the implementation of education andtraining for savings and loan cooperative employees is that there is no separate unit, so the lack ofexperience in managing education and training is abbreviated as education and training. Theinvolvement and commitment of all parties, especially the management or management will be the keyto the success of the training education program. The weak point that appears in the implementationof education and training for savings and loan cooperative employees is that there is no separate unit,so the lack of experience in managing education and training is abbreviated as education andtraining. The involvement and commitment of all parties, especially the management or managementwill be the key to the success of the training education program.