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Pengaruh CAR, ROA, BOPO, dan NIM Terhadap Pertumbuhan Laba pada Bank BUMN Syafaat, Fitra
Akuntansi dan Manajemen Vol. 16 No. 1 (2021): Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v16i1.134

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh rasio keuangan terhadap pertumbuhan laba pada perusahaan perbankan. Rasio keuangan yang digunakan adalah Capital Adequacy Ratio (CAR), Return on Assets (ROA), Beban Operasional Pendapatan Operasional (BOPO), dan Net Interest Margin (NIM) terhadap pertumbuhan laba Bank BUMN. Periode penelitian adalah tahun 2011 hingga 2020, menggunakan data sekunder yang diperoleh dari laporan tahunan (annual report). Pengolahan data menggunakan SPSS versi 25, dengan pengujian regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, variabel CAR, ROA, BOPO, dan NIM tidak memiliki pengaruh yang signifikan terhadap pertumbuhan laba Bank BUMN. Sementara pengujian secara simultan, variabel independen berpengaruh terhadap pertumbuhan laba Bank BUMN. Pertumbuhan laba pada Bank BUMN periode 2011-2020 dipengaruhi oleh variabel CAR, ROA, BOPO, dan NIM sebesar 23,8%. Sedangkan sisanya sebesar 76,2% dijelaskan oleh variabel lain di luar model penelitian ini.

E-COMMERCE PENJUALAN IKAN CUPANG BERBASIS WEBSITE Ema Kurnia; Halimah Tus Sadiah; Teddy Setiawan; Setiawan Kriswanto; Bambang Wahyudiono; Selvi Arsanti; Fitra Syafaat
PISSN
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.653 KB)

Pandemi covid-19 sudah berlangsung selama kurang lebih 1 tahun sejak tahun 2020. Selama 1 tahun itu banyak sektor yang terkena dampak pandemi covid-19 ini. Salah satu sektor yang terkena dampak pandemi covid-19 ini adalah sektor ekonomi, karena pemerintah mengharuskan lockdown guna mengurangi penyebaran virus, perputaran uang menjadi lebih lambat sehingga banyak perusahaan merugi yang berujung banyaknya pemotongan hubungan kerja dan menyebabkan banyaknya pengangguran baru. Penjualan ikan cupang karang taruna patriot dilakukan dengan cara offline atau membuka toko. Toko dibuka dipinggir jalan raya agar mudah terlihat oleh orang maupun kendaraan yang lewat. Namun ternyata cara ini kurang efektif untuk jualan karena hanya menunggu pelanggan datang ke toko dan ruang lingkup yang kecil. Maka dari itu diperlukan toko online berbasis web untuk meluaskan pasar dari toko ikan cupang karang taruna patriot ini. Perlu adanya aplikasi e-commerce untuk dapat membantu pemasaran secara online. Tujuan penelitian ini, yaitu membangun e-commerce berbasis website untuk penjualan cupang. Metode Penelitian menggunakan metode waterfall yang langkahnya terdiri atas analisis, desain, implementasi dan pengujian. Penelitian ini telah berhasil membangun e-commerce yang hak akses sistem terdiri dari 3 hak akses, yaitu user tanpa akun, user dengan akun, admin dan super admin.

E-COMMERCE PENJUALAN IKAN CUPANG BERBASIS WEBSITE Kurnia, Ema; Sadiah, Halimah Tus; Setiawan, Teddy; Kriswanto, Setiawan; Wahyudiono, Bambang; Arsanti, Selvi; Syafaat, Fitra
Jurnal Aplikasi Bisnis dan Komputer Vol 2, No 1 (2022): Jurnal Aplikasi Bisnis dan Komputer
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jubikom.v2i1.4897

Pandemi covid-19 sudah berlangsung selama kurang lebih 1 tahun sejak tahun 2020. Selama 1 tahun itu banyak sektor yang terkena dampak pandemi covid-19 ini. Salah satu sektor yang terkena dampak pandemi covid-19 ini adalah sektor ekonomi, karena pemerintah mengharuskan lockdown guna mengurangi penyebaran virus, perputaran uang menjadi lebih lambat sehingga banyak perusahaan merugi yang berujung banyaknya pemotongan hubungan kerja dan menyebabkan banyaknya pengangguran baru. Penjualan ikan cupang karang taruna patriot dilakukan dengan cara offline atau membuka toko. Toko dibuka dipinggir jalan raya agar mudah terlihat oleh orang maupun kendaraan yang lewat. Namun ternyata cara ini kurang efektif untuk jualan karena hanya menunggu pelanggan datang ke toko dan ruang lingkup yang kecil. Maka dari itu diperlukan toko online berbasis web untuk meluaskan pasar dari toko ikan cupang karang taruna patriot ini. Perlu adanya aplikasi e-commerce untuk dapat membantu pemasaran secara online. Tujuan penelitian ini, yaitu membangun e-commerce berbasis website untuk penjualan cupang. Metode Penelitian menggunakan metode waterfall yang langkahnya terdiri atas analisis, desain, implementasi dan pengujian. Penelitian ini telah berhasil membangun e-commerce yang hak akses sistem terdiri dari 3 hak akses, yaitu user tanpa akun, user dengan akun, admin dan super admin.

DEVELOPMENT STRATEGY FOR VILLAGE ENTERPRISE (BUMDES) USING SWOT ANALYSIS IN CIHIDEUNG ILIR VILLAGE Agustina, Nina; Andria, Ferdisar; Wihartika, Doni; Syafaat, Fitra
International Journal of Multidisciplinary Research and Literature Vol. 3 No. 5 (2024): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v3i5.257

This research, conducted in Cihideung Ilir Village, Ciampea District, Bogor Regency, at Ngahiji Village-Owned Enterprise (BUMDes) in June 2022, unveils the exceptional resource potential of BUMDes Ngahiji. While the enterprise currently requires assistance in understanding business planning and financial management, its potential for growth and development is undeniable. The research aims to not only analyze the potential of BUMDes Ngahiji but also to identify internal and external factors that affect its development and map alternative business strategies that it can employ. The methods used are SWOT analysis. The results of this research are expected to be a beacon of hope, serving as an essential reference in managing and promoting village potential, and supporting economic development and community empowerment and institutions

Financial Performance Comparative Analysis of Sub-Industry Companies in Oil and Gas Drilling Services Syafaat, Fitra
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.8926

This study conducts a comparative analysis of the financial performance of PT Elnusa Tbk and PT Apexindo Pratama Duta Tbk, two prominent Indonesian oil and gas drilling service companies, from 2019 to 2023. Against the backdrop of fluctuating oil prices and evolving industry regulations, the research addresses the critical need to evaluate liquidity, profitability, and leverage dynamics to assess operational resilience and strategic decision-making efficacy. Utilizing a quantitative approach, financial ratios—Current Ratio, Debt-to-Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM)—were calculated using audited financial statements to compare managerial efficiency and capital structure stability. Results revealed distinct trajectories: PT Elnusa demonstrated moderate liquidity (Current Ratio: 1.45–1.74) with gradual post-pandemic recovery in profitability (NPM: 2.88% to 5.98% by 2023), while PT Apexindo exhibited superior short-term liquidity (Current Ratio peaking at 8.28 in 2020) but severe profitability challenges, including negative ROA (-0.52) and ROE (-97.50%) in 2022. Both companies faced leverage pressures, though PT Elnusa maintained a marginally stable DER (0.74–0.93) compared to PT Apexindo’s volatile debt reliance (DER fluctuations from 6.24 to 0.99). The findings underscore PT Elnusa’s relative operational stability and PT Apexindo’s liquidity-strength-profitability trade-offs, offering stakeholders critical insights into risk management and investment prioritization within Indonesia’s energy services sector.

Financial Performance Analysis of Islamic Bank Using FDR, ROA, ROE, and NPF Ratios Syafaat, Fitra; Timuriana, Tiara
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 7 No. 1 (2025)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v7i1.313.18-34

This study examines the long-term financial performance of Bank Victoria Syariah, a sharia banking institution in Indonesia, by analyzing four key financial ratios: Financing to Deposit Ratio (FDR), Return on Assets (ROA), Return on Equity (ROE), and Non-Performing Financing (NPF) from 2014 to 2023. Addressing the gap in the existing literature that often lacks in-depth institution-specific analysis, this study applies a quantitative descriptive method using audited financial statements to track trends in financial intermediation, profitability, and credit risk management within a Sharia-compliant framework. The findings show that although the bank initially faced challenges such as negative profitability and high credit risk, significant improvements were achieved in recent years—especially post-2021—as evidenced by a decrease in the NPF rate and an increase in ROA and ROE. These results suggest that strategic financial management and effective risk mitigation efforts play a significant role in improving bank performance and resilience. This study contributes meaningful insights for practitioners, regulators, and academics who seek to strengthen institutional performance, improve risk governance, and ensure long-term sustainability in the Islamic banking sector through more targeted financial strategies based on Sharia principles.

Inovasi Produk Turunan Jambu Kristal Soft Candy sebagai Upaya Pemberdayaan Masyarakat Desa Bantarsari Kabupaten Bogor Nurrohman, Muhammad Rizal; Gandhy, Abel; Syafaat, Fitra
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 3 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i3.920

Pemberdayaan masyarakat melalui pemanfaatan potensi lokal menjadi sebuah strategi dalam meningkatkan kemandirian dan kesejahteraan masyarakat pedesaan. Bantarsari sebagai desa yang menjadi sentra jambu kristal memiliki potensibesar yang masih belum dimaksimalkan pemanfaatannya, sehingga membutuhkan inovasi baru berupa produk turunan seperti soft candy untuk mendorong kesejahteraan dan pertumbuhan ekonomi masyarakat. Kegiatan pemberdayaan masyarakat di Desa Bantarsari dilakukan melalui metode PAR (Participatory Action Research) dengan observasi, focusgroup discussion, dan pelatihan pembuatan soft candy berbahan dasar jambu kristal. Pelatihan ini melibatkan masyarakat termasuk pelaku usaha di Desa Bantarsari, dengan pendampingan langsung dari mahasiswa untuk meningkatkan pemahaman dan keterampilan peserta dalam mengolah produk bernilai ekonomis. Pelaksanaan pelatihan dilakukan pada tanggal 5 Agustus 2024. Pelatihan pembuatan soft candy dari jambu kristal berhasil meningkatkan wawasan dan keterampilan masyarakat Desa Bantarsari dalam mengolah komoditas lokal. Produk yang dihasilkan telah lolos uji proksimat dan dipasarkan secara online maupun offline. Hasil kegiatan tersebut menunjukkan pendapatan masyarakat meningkat hingga 64% serta munculnya usaha mikro baru berbasis potensi lokal.

Financial Feasibility Analysis of Crystal Guava Cultivation in Bantarsari Village, Bogor Wilistanti, Mareta Gangsar; Gandhy, Abel; Syafaat, Fitra
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.v8i6.6436

Bantarsari Village, Rancabungur Sub-district, Bogor Regency, is known as the National Crystal Guava Village. However, as long as this business has been running, there has never been an analysis of financial feasibility. For this reason, this study was made with the aim of analyzing the financial feasibility of crystal guava cultivation in Bantarsari Village based on indicators of NPV, IRR, Net B/C, PP and sensitivity analysis to a 5% decrease in price and 10% decrease in production. The results showed that this cultivation is financially feasible with an NPV value of IDR. 187,308,181, IRR of 20%, Net B/C of 1.41, and PP for 3 years and 7 months; even in the scenario of a 5% decrease in selling prices and 10% production, the business remains feasible. Therefore, based on the results of this study, it is known that the crystal guava cultivation business in Bantarsari Village is financially feasible to run because it is financially profitable, and has the resilience to business risks such as a decrease in selling prices and a decrease in production

Implementation Of The Institutional Level Financial Application System (SAKTI) In Financial Management PSIPKH At BRIN Bogor Anugrah, Anggita Ramadhiya; Wahyudiono, Bambang; Syafaat, Fitra
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.v8i6.6602

Digital transformation in the financial sector is no longer a technological advancement, but a core business strategy. Digital trends have also drastically changed the financial services landscape, pushing institutions to transform their operations and providing a new impetus for seamless digital services. The implementation of a quality information technology system in the government sector will increase efficiency, effectiveness, transparency, and accountability in providing services to the community. Pusat Standardisasi Instrumen Peternakan dan Kesehatan Hewan (PSIPKH) as an institution that plays an important role in maintaining the quality of products and services in the field of animal husbandry and animal health, certainly has a complex financial structure. Funding for this institution generally comes from several sources, including the State Budget (APBN) as a government institution. The research is descriptive qualitative with primary data from the original source of Pusat Standardisasi Instrumen Peternakan dan Kesehatan Hewan and secondary data taken from existing sources. Not only that, researchers use observation, interviews to obtain other data, this study tries to describe how and how effective Direct Transactions (LS) and cash reimbursement (GU) transactions are carried out at the livestock and animal health instrument standardization center. By providing a snapshot of transactions on SAKTI, the results of this study indicate that government agencies are not yet effective in the budget input process on the Sakti application, there are still error problems such as the website on Sakti loading or blanking. This internship aims to understand the mechanism of the Sakti input process in financial management at the Center for Pusat Standardisasi Instrumen Peternakan dan Kesehatan Hewan, the author gains new knowledge, insights and experiences. Especially in financial management in the division of the financial and state-owned goods work team, such as procedures for running the arrangement of official travel files, witnessing the direct payment transaction process (Ls) after making an official trip, inputting data into the application, in addition the author also gains knowledge about the financial process through Ls transactions, cash reimbursement (Gu), and knowing the Government Credit Card (KKP) files

Pemberdayaan Masyarakat Desa Bantarsari dalam Pemanfaatan Tanaman Jambu Kristal Melalui Pelatihan Produk Teh Daun Jambu Kristal Guna Menambah Nilai Produk Reziannisa, Restu -; Gandhy, Abel; Syafaat, Fitra
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 3 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i3.916

Kegiatan pengabdian masyarakat di desa Bantarsari, Kecamatan Rancabungur, Kabupaten Bogor, mengatasi masalah pemanfaatan jambu kristal yang belum optimal dan ketergantungan petani pada penjualan buah segar. Solusinya adalah pelatihan pembuatan teh daun jambu kristal, membekali masyarakat dengan pengetahuan dan keterampilan untuk mengolah daun menjadi produk bernilai tambah. Metode yang digunakan adalah deskriptif kuantitatif, meliputi observasi langsung, wawancara, dan dokumentasi. Hasilnya menunjukkan peningkatan efisiensi produksi, kemasan yang lebih baik, dan diversifikasi produk yang dapat meningkatkan pendapatan petani. Analisis kuantitatif harga pokok produksi (HPP) menggunakan metode full costing menghasilkan total HPP Rp 2.397.400,00 untuk 300 pcs teh, dengan harga jual Rp 10.000,00 per pcs dan laba 25% sebesar Rp 599.350,00. Pelatihan ini berhasil meningkatkan pengetahuan dan keterampilan masyarakat dalam mengolah daun jambu kristal, serta mendorong pembentukan unit usaha kecil pengolahan teh untuk meningkatkan kesejahteraan Desa Bantarsari.

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