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PENGARUH RETURN ON ASSET (ROA), RETURN ON EQUITY (ROE) DAN NET INTEREST MARGIN (NIM) TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020 Anggita Hani Nurhanis; Susanto; Irman Ramdhan Fauzi
Jurnal Manajemen Almatama Vol. 4 No. 1 (2025): Maret
Publisher : Jurnal Manajemen Almatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58413/jma.v4i1.496

Abstract

Tujuan dari penelitian ini untuk mengetahui pengaruh Return On Asset (ROA), Return On Equity (ROE) dan Net Interest Margin (NIM) terhadap pertumbuhan laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Metode penelitian yang digunakan yaitu metode kuantitatif. Hasil penelitian ini menunjukkan bahwa secara parsial ROA diperoleh nilai thitung sebesar -1,056803 dan nilai probabilitas sebesar 0,2985, hasil tersebut menunjukkan bahwa ROA tidak berpengaruh terhadap pertumbuhan laba. ROE diperoleh nilai thitung sebesar 2,295683 dan nilai probabilitas sebesar 0,0284, hasil tersebut menunjukkan bahwa ROE berpengaruh positif dan signifikan terhadap pertumbuhan laba. NIM diperoleh nilai thitung -2,409883 dan nilai probabilitas sebesar 0,0219, hasil tersebut menunjukkan bahwa NIM berpengaruh negatif dan signifikan terhadap pertumbuhan laba. Sedangkan secara simultan ROA, ROE dan NIM diperoleh nilai Fhitung sebesar 2,698385 dan nilai probabilitas sebesar 0,062207, hasil tersebut menunjukkan bahwa secara simultan ROA, ROE dan NIM tidak berpengaruh terhadap pertumbuhan laba.
The Analysis Of Sales Promotion Towards Sales At Pt. Multimas Nabati Asahan Medan Eddy; Susanto; Felix Leonardi; Benny Lim; Elyzabeth Wijaya
Jurnal Kolaboratif Sains Vol. 8 No. 5: Mei 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v8i5.8166

Abstract

Promotion is an activity in communicating information from sellers to buyers or other parties in the promotion to influence of the buyers. The main duty of a marketing manager in promotion is to inform customers about the products’ benefit that will be obtained by the customers if they purchase the product. Companies can use premiums, price off deals, rebates in the market. Promotion is done by a company in order to increase the company’s sales. The main thing that must be considered when doing promotion is to sell out the products as much as possible. PT. Multimas Nabati Asahan also uses promotion to improve their sales. The promotions that they use are premiums, price off deals, and rebates. In order to get data, the writer distributed a questionnaire to 30 customers. The questions consist of 10 questions, and are divided into two parts, 5 questions related to sales promotion and 5 questions related to sales. After obtaining feedback from the customers, the writer tabulated the data and analyzed it by using correlation formula, linear regression, and test hypothesis. Then, the result of the data analyzed will determine whether the hypothesis can be accepted or rejected. The result that the writer obtained is that sales promotion has an effect at PT. Multimas Nabati Asahan and is impacting the sales. At least, writer has made some conclusion from the analysis and evaluation done systematically. Some conclusions are: From the result of Coefficient Correlation between variable X and variable Y, the result was 0.84 Furthermore, the effect of sales promotion towards sales resulted in 70.56%.; it means the effect of sales promotion towards sales is affected 70.56% , which means that there is a strong relationship or positive correlation between sales promotion toward sales. Moreover, using hypothesis test the tcount is 15.10 Then, based on the distribution table t we will have the value of t with degree of freedom = 28, ? = 5%, thus ttable; dk=28; ?=0.05 = 1.701. Because tcount > ttable, we can conclude that “There is an impact of sales promotion toward sales at PT. Mulitmas Nabati Asahan Medan
Pendampingan UMKM Kelurahan Wonodri, Kecamatan Semarang Selatan, Kota Semarang, Melalui Pemasaran Digital Widyakto, Adhi; Suryawadana, Edy; Susanto; Rianto, Sugeng
TEMATIK Vol. 5 No. 2 (2025): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tematik.v5i2.12212

Abstract

Tujuan kegiatan pengabdian masyarakat ini yaitu untuk membantu meningkatkan penjualan bagi UMKM di Kelurahan Wonodri yang Mengalami Penurunan dalam Pemasaran Digital. Dengan adanya kondisi pandemi ini maka UMKM di tuntut untuk bertahan agar terhindar dari kebangkrutan. Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini yaitu dengan memberikan pelatihan secara langsung dengan tutorial dilapangan dengan mengajarkan cara menerapkan digital marketing atau pemasaran online. Hasil yang diharapkan yaitu pasar produk UMKM di Kelurahan Wonodri mendapatkan jangkauan pasar yang lebih luas tentunya dengan produk yang dikenali dan mudah di akses oleh konsumen
The Influence of PAF Leadership, Experience, and Effectiveness of Audit Procedures on Audit Quality in Public Accounting Firms (PAFs) in Medan Hasbullah, Firman; Susanto
International Journal of Economics (IJEC) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i2.1419

Abstract

This study analyzes the influence of Public Accounting Firm (KAP) leadership, auditor experience, and audit procedure effectiveness on audit quality at KAP operating in Medan City. The benefits of this study are expected to provide empirical contributions to the development of professional audit practices in Indonesia, especially in improving audit quality by strengthening leadership, auditor training, and improving audit procedures. The formulation of the problems raised is as follows: (1) Does KAP leadership affect audit quality? (2) Does auditor experience affect audit quality? (3) Does the effectiveness of the audit procedure affect audit quality?. The method used in this study was a quantitative method with an explanatory approach. The research sample consists of auditors who work at KAP in Medan and have a minimum of two years of work experience. Data were collected using a closed questionnaire with a Likert scale and data analysis was performed using multiple linear regression. The results indicate that KAP leadership and audit procedure effectiveness have a positive and significant effect on audit quality, with a t-statistic value of 3.612 and a p value of 0.001 (<0.05). Audit Procedure Effectiveness (X3) also has a positive and significant effect on audit quality, with a t-statistic value of 2.789 and a p value of 0.007 (<0.05). However, auditor experience does not show a statistically significant effect, with a p value of 0.225 (>0.05). These results indicate that managerial roles and work procedure systems have a greater impact on audit success than individual auditor experience. This study recommends the importance of improving leadership quality and periodic evaluation of audit procedures as a strategy to improve audit quality in KAP
Analisis Berpikir Geometri Siswa SMA Ditinjau dari Motivasi Belajar dan Pembelajaran Berbasis Teknologi Fauzi, Amiratul Muhsinah; Firmansyah, Frenza Fairuz; Suwito, Abi; Susanto
Jurnal PEKA (Pendidikan Matematika) Vol. 9 No. 1 (2025): Jurnal PEKA (Pendidikan Matematika)
Publisher : Program Studi Pendidikan Matematika Universitas Muhammadiyah Sukabumi (UMMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/zva7fj38

Abstract

Penelitian ini bertujuan untuk menganalisis tahapan berpikir geometri siswa SMA berdasarkan teori van Hiele dengan mempertimbangkan aspek motivasi belajar dan pemanfaatan teknologi dalam pembelajaran. Latar belakang penelitian ini didasarkan pada rendahnya pencapaian siswa dalam materi geometri yang ditunjukkan oleh hasil survei internasional seperti TIMSS serta pengamatan di lapangan yang menunjukkan kurangnya motivasi belajar dan minimnya penggunaan media berbasis teknologi. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan melibatkan 39 siswa kelas XI di salah satu SMA di Jawa Timur. Instrumen utama yang digunakan adalah Van Hiele Geometry Test (VHGT) serta wawancara mendalam. Hasil analisis menunjukkan bahwa sebagian besar siswa belum tergolong dalam tahapan berpikir geometri menurut teori van Hiele karena tidak mampu menjawab minimal 3 soal dalam satu level. Sebanyak 20 siswa tidak termasuk dalam tahap manapun (infit), 4 siswa berada pada tahap infit kondisi khusus, 13 siswa berada pada tahap visualisasi, dan hanya 2 siswa pada tahap analisis. Wawancara mengungkap bahwa rendahnya motivasi belajar, minimnya dukungan dari keluarga, serta terbatasnya penggunaan media teknologi menjadi faktor dominan yang memengaruhi hasil ini. Penelitian ini menyimpulkan bahwa peningkatan kualitas pembelajaran geometri sangat bergantung pada pemilihan strategi pembelajaran yang sesuai dengan tahap berpikir siswa dan penguatan motivasi belajar, baik intrinsik maupun ekstrinsik. Penggunaan media teknologi menjadi alternatif yang potensial untuk memfasilitasi visualisasi konsep-konsep geometri yang abstrak
Assessment of soil mesofauna diversity, dominance, and environmental conditions in paddy field ecosystems with recommendations for sustainable agricultural practices Numa, Alya Mahirotun; Susanto
Journal of Agrosociology and Sustainability Vol. 3 No. 1: (July) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/jassu.v3i1.2025.1862

Abstract

Background: The diversity and dominance of soil mesofauna are influenced by environmental factors such as soil temperature, pH, humidity, and texture. This study aims to analyze the soil mesofauna community, including species count, diversity, and dominance, and evaluate the environmental quality of rice fields in Pliken Village, Kembaran District, Banyumas Regency. Methods: The research was conducted using a survey method from January to June 2023. Soil samples were collected from three different locations (west, north, and south) with a one-month interval. Sampling was carried out twice a day, in the morning (06:0–008:00 Western Indonesia Time) and evening (18:00–20:00 Western Indonesia Time). Findings: A total of 820 individuals from 13 species, 11 families, and 9 orders of soil mesofauna were recorded. Solenopsis invicta (Red Ants) had the highest count (332 individuals), while Cimex sp. and Pulex sp. had the lowest (2 individuals each). The Shannon-Wiener diversity index ranged from 1.19 to 1.86, averaging 1.52, indicating moderate diversity. The Simpson dominance index ranged from 0.150 to 0.531, averaging 0.300, suggesting no species dominance. Environmental factors such as air temperature (22–28°C), soil temperature (23–28°C), and soil pH (6.1) were within optimal ranges for mesofauna life. However, humidity levels varied between 20–65%, with lower values in the dry season, potentially affecting mesofauna survival. Conclusion: The rice fields of Pliken Village support a moderately diverse soil mesofauna community with no dominant species. The environmental conditions are generally favorable, except for humidity fluctuations, which may impact mesofauna populations. Sustainable land management practices, such as reducing excessive pesticide use, are recommended to maintain soil fertility and biodiversity. Novelty/Originality of this article: This study provides a comprehensive assessment of soil mesofauna diversity and environmental quality in rice fields, offering valuable insights into the impact of agricultural practices on soil ecosystems. The findings highlight the need for sustainable land management to preserve soil biodiversity and fertility.
Service Quality as the Key to Customer Satisfaction: An Empirical Analysis of BTPN Syariah Bank Siantar Timur Sari, Wulan; Amelia, Ratih; Handayani, Cici; Amin Hou; Susanto
Journal of Business Integration Competitive Vol. 1 No. 2 (2025): Journal of Business Integration Competitive
Publisher : Yayasan Bina Bisnis Nusantara Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64276/jobic.v1i2.12

Abstract

This research seeks to assess the impact of employee service quality on customer satisfaction at BTPN Syariah Bank, East Siantar Branch. This research is both associative and quantitative. The study seeks to examine the correlation or impact of one variable on another. The study's demographic comprised 1,163 consumers of BTPN Syariah Bank, East Siantar Branch, in 2023. The sample for this study comprised 92 customers. This study employed simple regression analysis and hypothesis testing utilizing SPSS Version 25. This study's findings demonstrate that service quality positively and significantly impacts customer satisfaction at PTPN Syariah Bank, East Siantar Branch. Furthermore, customer satisfaction at BTPN Syariah Bank, East Siantar Branch, is primarily attributed to the independent variable of service quality, with the remaining 47.5% affected by other unexamined variables, including product quality and location.
Using the Timun Mas Folktale to Explore the Depiction of Women in Language Learning: Perspectives from Filipino Students Aini, Widya; Sarian, Hazen Mellai Xyza; Susanto
PROJECT (Professional Journal of English Education) Vol. 8 No. 5 (2025): VOLUME 8 NUMBER 5, SEPTEMBER 2025
Publisher : IKIP Siliwangi

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

Abstract

This study examines how Filipino university students perceive the role of women in their culture and their views on the depiction of women in the Indonesian folktale Timun Mas. Studies that explore how students from one country interpret gender roles in traditional stories of another country remain limited, particularly in Southeast Asia. This study addresses that gap by investigating how Filipino students interpret female characters in Timun Mas, providing insight into how cultural narratives influence cross-border perceptions of women. Fifteen students from Mariano Marcos State University participated via open-ended questionnaires. Using a qualitative descriptive method, data were analyzed through Miles and Huberman’s interactive model. The findings revealed four major themes: cultural perception, women’s portrayal in folktales, women’s resistance, and literary reflection. Many Filipino students still associate women with traditional domestic roles, yet an increasing recognition of female strength and independence is evident. The study also demonstrates how a foreign folktale, when used in an English learning context, can prompt cross-cultural dialogue and critical reflection on gender.
Amanat Agung Berdasarkan Matius 28:19-20 dan Implementasinya Terhadap Pemuridan diJemaat GKNS Se-Jawa Barat Susanto; Sukarna, Timotius; Dewi, Ester Yunita
CHARISTHEO: Jurnal Teologi dan Pendidikan Agama Kristen Vol. 5 No. 1 (2025): SEPTEMBER
Publisher : Sekolah Tinggi Teologi Anugrah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54592/gwh4gx83

Abstract

Amanat Agung (Mat. 28:19–20) merupakan mandat fundamental bagi gereja untuk memberitakan Injil sekaligus membentuk murid Kristus. Namun, dalam konteks gereja Indonesia, khususnya Gereja Kristen Nafiri Sion (GKNS), pemuridan menghadapi berbagai tantangan. Penelitian ini bertujuan untuk menganalisis pemahaman teologis jemaat GKNS se-Jawa Barat terhadap Amanat Agung serta implementasi praktisnya dalam kehidupan bergereja. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan fenomenologi. Data dikumpulkan melalui wawancara mendalam, observasi partisipatif, dan analisis dokumen pada lima jemaat GKNS di Jawa Barat. Validitas data dijamin dengan triangulasi metode, sumber, dan waktu, serta member checking.Hasil penelitian menunjukkan bahwa pemahaman jemaat GKNS terhadap Amanat Agung masih dominan pada aspek penginjilan, sementara dimensi pemuridan yang berfokus pada pendampingan, pembinaan rohani, dan transformasi kehidupan belum digarap secara mendalam. Implementasi pemuridan di GKNS masih bersifat fragmentaris, dengan variasi praktik antarjemaat, seperti kelompok kecil, katekisasi, dan pelayanan pemuda. Hambatan utama mencakup keterbatasan kaderisasi pemimpin rohani, kesibukan jemaat, budaya ibadah Minggu yang dominan, serta keterbatasan sumber daya digital. Meski demikian, penelitian ini menemukan potensi strategis berupa komitmen pimpinan jemaat, antusiasme generasi muda, dan peluang pemanfaatan teknologi digital pascapandemi.Dengan demikian, GKNS memerlukan pengembangan blueprint pemuridan yang jelas, program kaderisasi pemimpin, serta indikator pertumbuhan rohani yang terukur. Upaya ini penting agar pemuridan dapat dijalankan secara relasional, transformatif, dan kontekstual, sehingga Amanat Agung dapat diwujudkan secara utuh dalam kehidupan jemaat GKNS.
ANALISIS SWOT SEBAGAI DASAR PENENTU STRATEGI BERSAING TOKO MAS GAJAH DI SENTRA GROSIR CIKARANG Dewi Wulandari; Susanto; Meikol Benned
Jurnal Manajemen Almatama Vol. 1 No. 2 (2022): September
Publisher : Jurnal Manajemen Almatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58413/jma.v1i2.344

Abstract

Tujuan penelitian ini untuk mengetahui posisi keunggulan bersaing dan pemilihan alternatif strategi pada Toko Mas Gajah di Sentral Grosir Cikarang. Jenis data yang digunakan adalah data yang berasal dari sumbernya data internal dan eksternal melalui wawancara. Pengujian penelitian menggunakan teknik analisis SWOT, berdasarkan hasil matriks IE menunjukan EFAS 2,64 dan IFAS 2,96 perusahaan berada pada posisi sel ke 5 Pertumbuhan stabilitas, ini membuktikan bahwa Toko Mas Gajah berada di dalam industri yang menghadapi pertumbuhan kecil atau bahkan tidak ada. Berdasarkan diagram SWOT posisi Toko Mas Gajah berada di kuadran 1 oleh karena itu pemilihan alternatif strateginya adalah strategi SO (Strengths-Opportunities).
Co-Authors A'izzatul Khumairoh Abi Suwito Adi Ahmad Irham Tajhi Ahmad Zain Sarnoto Aini, Widya Amanda Diamontina Amin Hou Anas Arfandi Anggita Hani Nurhanis Anjani Putri Afrianti Aprih Santoso Bambang Fitrianto Benny Lim Cici Handayani, Cici Daniaty, Hestining Deri Herdawan Dewi Wulandari Dewi, Ester Yunita dewi, Fitri sari Dian Kurniati Didik Sugeng Pambudi Diina Maulina Dilawatil Hikmah Eddy Evi Takrimatul Ailiyyah Fajri, Chotamul Fatimatussolihat, Siti Fauzi, Amiratul Muhsinah Felix Leonardi Firmansyah, Frenza Fairuz Fita Noviyanti Fridayani Hasbullah, Firman Heru Kurnianto Tjahjono Ifka N Hibatullah IKA PUSPA SATRIANNY Indriani, Iin Irman Ramdhan Fauzi Ismaidar I, Ismaidar Jasiah KEMAL BIMA NUGRAHA, ACHMAD Khaeroman Kirana, Khalida Lioni Anka Monalisa, Lioni Anka Meikol Benned miskanik Misnanto Misnanto, Misnanto Mohamad Fatekurohman Monica Fortunata Mudji Prasetiyo Muhamad Iqbal Muhammad Ardi Muhammad Samin, Saproni Naib Naufal Farhan Hidayatullah Nawal Ika Susanti, Nawal Ika Nessa Riyadi Noviarianto, Noviarianto Numa, Alya Mahirotun Nunna, Bhanu Prakash Nurhidayati Pratito, Dwi Widi Ratih Amelia Restri Ayu Prabandari Saddam Hussen Sairin Sarian, Hazen Mellai Xyza Sekar Ayu Rahmayani Setiawan, Toto’ Bara Sri Aprianti Tarigan Sri Purwati Sudarman Sugeng Rianto SUGIYANTO Sukarna , Timotius SURYA NINGRUM, APSARI Suryawadana, Edy Taridi, Taridi Theng, Bestadrian Prawiro Tina Kunti Anggraeni Tri Mei Lisnawati Tri Ramadhani Tri Widyawati Tyofyan, Gigih Tegar Wahyu Ari Putranto Wardianto, Irwan Widyakto, Adhi Wijaya, Elyzabeth Wulan Sari, Wulan Yahmun Yuliana Yuliana Zefri Ansari Zulfa Almira Zulfitra