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All Journal Owner : Riset dan Jurnal Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship (JRAMB) Jurnal Riset Akuntansi Mercu Buana Penentuan harga obligasi dan teori tingkat bunga Jurnal Abdi Insani Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Ekobis: Jurnal Ilmu Manajemen dan Akuntansi International Journal of Economics, Management, Business, and Social Science International Journal of Community Service Jurnal Ekonomi Manajemen (JEM) Jurnal Dimamu Economics Professional in Action (E-Profit) Jurnal Lentera Pengabdian Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Bhakti Karya dan Inovatif Jurnal Accounting Information System (AIMS) Jurnal Maps (Manajemen Perbankan Syariah) In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Commercium: Journal of Business and Management Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Annusfy
Agung Pramayuda
Program Studi Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Informatika Dan Bisnis Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Pengaruh Modal Kerja, Struktur Modal, dan Pertumbuhan Perusahaan terhadap Capaian Laba Bank BUMN Indonesia Musadat, Irfan Achmad; Puspita, Mugi; Pramayuda, Agung; Ningrum, Retno Widya; Dwiyanto, Bambang Sugeng
Jurnal Maksipreneur Vol 15 No 1 (2025)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v15i1.2425

Abstract

This study aims to analyze the effect of working capital, capital structure, and company growth on profit achievement in Indonesian state-owned banks (Bank BUMN). Efficiently managed working capital can enhance liquidity and profitability, while an optimal capital structure plays a role in balancing debt and equity to maximize company value. Additionally, company growth reflects business expansion, which can influence financial performance. This research employs a quantitative method, utilizing secondary data obtained from Bank BUMN's financial statements over a specific period. The analytical technique used is multiple linear regression to determine the relationship between the independent variables and profit achievement. The findings show that working capital significantly affects profit achievement, and capital structure also has a notable impact on profit achievement. In contrast, company growth does not influence profit achievement. These findings have implications for bank management in making decisions related to working capital management, capital structure policies, and growth strategies to enhance profitability.
PELATIHAN DAN PENDAMPINGAN MANAJEMEN RISIKO KEUANGAN BAGI UMKM BINAAN RUMAH BUMN YOGYAKARTA Agung Pramayuda; Mesya Dwiyana; Junika Br Meliala; Jelita Ayu Nurillah; Nisrina Nur Duriyah
Jurnal Abdi Insani Vol 13 No 2 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i2.3410

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan tulang punggung perekonomian Indonesia. Di tengah dinamika ekonomi nasional dan global, UMKM terbukti mampu menjadi penyangga ketahanan ekonomi, terutama saat terjadi krisis. Namun, UMKM juga merupakan kelompok yang rentan terhadap berbagai risiko, terutama dalam aspek keuangan. Risiko keuangan dalam konteks UMKM mencakup berbagai aspek, mulai dari fluktuasi pendapatan, ketergantungan terhadap satu jenis pelanggan atau pemasok, utang usaha yang tidak terkelola dengan baik, hingga kurangnya perencanaan keuangan jangka panjang. Kegiatan ini bertujuan untuk memberikan edukasi, pelatihan, dan pendampingan praktis mengenai strategi identifikasi, analisis, mitigasi, dan evaluasi risiko keuangan dalam usaha. Target sasaran dalam kegiatan ini adalah para pelaku UMKM binaan Rumah BUMN Kota Yogyakarta. Metode yang digunakan dalam kegiatan ini yaitu Metode Ceramah dan Tanya Jawab. Dari pelaksanaan kegiatan ini, diperoleh sejumlah hasil yang menunjukkan adanya perubahan positif di kalangan peserta, baik dalam aspek pengetahuan, sikap, maupun perilaku keuangan. Salah satu hasil utama dari program ini adalah meningkatnya pemahaman dari 25 pelaku UMKM mengenai pentingnya pencatatan keuangan yang rutin dan terstruktur. Evaluasi dilakukan melalui pre-test dan post-test, yang menunjukkan bahwa sebelum kegiatan peserta masih memiliki pemahaman rendah terkait risiko keuangan, seperti fluktuasi arus kas, ketergantungan pada satu sumber pendapatan, dan minimnya pencatatan. Setelah mengikuti pelatihan praktis dan interaktif, hasil post-test menunjukkan peningkatan kemampuan peserta dalam mengidentifikasi risiko, melakukan pencatatan keuangan sederhana, serta mengambil keputusan usaha secara lebih terukur untuk mendukung keberlanjutan dan peningkatan kinerja keuangan UMKM.
PENGARUH PRODUCTIVITY, SECURE DAN LIQUIDITY TERHADAP RATING SUKUK PADA SEKTOR PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024 Nisrina Nur Duriyah; Agung Pramayuda; Mugi Puspita; Nur Asih Triatmaja
EKOBIS Vol 13 No 2 (2025): Jurnal Ekobis
Publisher : Universitas Boyolali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36596/ekobis.v13i2.2188

Abstract

Penelitian ini menganalisis pengaruh Productivity, Secure dan Liquidity terhadap Rating Sukuk pada perusahaan non-keuangan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Productivity diukur dengan Total Asset Turnover (TATO), Secure menggunakan variabel dummy dan Liquidity diukur dengan Current Ratio. Penelitian dilakukan dengan metode kuantitatif melalui pendekatan deskriptif dan verifikatif. Dari populasi 43 perusahaan penerbit Sukuk, sampel ditentukan secara purposive sampling sehingga diperoleh 10 perusahaan. Data sekunder diperoleh dari laporan keuangan, BEI, OJK dan PEFINDO, kemudian dianalisis dengan regresi linier berganda menggunakan SPSS versi 27. Hasil deskriptif menunjukkan Productivity rata-rata 0,48–0,55 dengan nilai minimum 0,10 dan maksimum 1,40. Secure memperlihatkan hanya 40% perusahaan yang menjaminkan Sukuk, sementara 60% tidak. Liquidity memiliki rata-rata 1,25–1,83 dengan nilai minimum 0,33 dan maksimum 5,20. Rating Sukuk mayoritas berada pada kategori menengah ke atas, terutama pada idAAA(sy) dan idA+(sy). Uji parsial menunjukkan Productivity berpengaruh positif signifikan terhadap Rating Sukuk dengan determinasi 12,7% dan nilai thitung 2,218 > ttabel 2,013. Secure juga signifikan dengan determinasi 12,2% dan nilai thitung 2.670 > ttabel 2,013. Sebaliknya, Liquidity tidak signifikan dengan determinasi 4,6% dan nilai thitung 1,736 < ttabel 2,013. Secara simultan, ketiga variabel memengaruhi Rating Sukuk dengan kontribusi 22,1% dan Fhitung 5,643 > Ftabel 2,807.
Pengaruh Modal Kerja, Aktivitas, Inflasi terhadap Pertumbuhan dan Laba dengan Moderasi Kebijakan Dividen Bank Buku IV Irfan Musadat; Agung Pramayuda; Retno Widya Ningrum
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3410

Abstract

This study aims to analyze the effect of Working Capital, Company Activity, and Inflation Rate on Company Growth and its impact on Profit Achievement, with Dividend Policy as a moderating variable. The object of this research focuses on banking companies categorized as BUKU IV Banks in Indonesia during the period 2018–2025. This study employs a quantitative approach using panel data analysis methods. The data used are secondary data obtained from companies’ annual financial reports and publications from Bank Indonesia. The analytical techniques include panel data regression, direct effect testing, mediation testing through company growth variables, and moderation testing to examine the role of dividend policy and tax policy in strengthening or weakening the relationship between company growth and profit achievement. The data are processed using EViews 9 software. Theoretically, this research contributes to the development of financial literature by integrating internal and external financial aspects into a single analytical framework, as well as positioning dividend policy and tax policy as moderating mechanisms in the relationship between company growth and profitability. Practically, the results of this study are expected to serve as a reference for banking management, regulators, and investors in formulating financial policies that support sustainable growth and improved profit achievement.
Pelatihan Digitalisasi Promosi sebagai Upaya Peningkatan Kapasitas Pemasaran UMKM Binaan Rumah BUMN Banjaran Mugi Puspita; Irfan Achmad Musadat; Agung Pramayuda
Lentera Pengabdian Vol. 4 No. 02 (2026): April 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i02.1274

Abstract

Kegiatan Pengabdian kepada Masyarakat ini dilatarbelakangi oleh masih terbatasnya kemampuan pelaku UMKM binaan Rumah BUMN Banjaran dalam mengelola promosi digital secara konsisten dan terukur. Sebagian pelaku UMKM telah memiliki produk aktif dan mulai menggunakan kanal digital, namun masih menghadapi kendala dalam menemukan ide konten, menyusun caption, membuat desain promosi, serta mengevaluasi kinerja promosi digital. Kegiatan ini bertujuan untuk meningkatkan pemahaman dan keterampilan peserta dalam memanfaatkan kecerdasan buatan dan aplikasi desain digital sebagai alat bantu penyusunan konten promosi. Metode pelaksanaan dilakukan melalui pendampingan partisipatif berbasis praktik, yang meliputi asesmen kebutuhan, penyampaian materi, praktik penyusunan ide konten, penggunaan AI untuk copywriting, pembuatan desain promosi digital, dan diskusi interaktif. Kegiatan dilaksanakan di Rumah BUMN Banjaran dengan melibatkan 32 pelaku UMKM binaan. Hasil kegiatan menunjukkan bahwa peserta mampu menghasilkan luaran berupa 15 ide konten promosi, 10 caption produk, dan 7 desain konten digital sederhana yang dapat digunakan pada media sosial usaha masing-masing. Indikator keberhasilan kegiatan ditunjukkan melalui keterlibatan aktif peserta dalam sesi praktik, tersusunnya produk luaran pelatihan, serta meningkatnya pemahaman peserta mengenai penggunaan AI sebagai alat bantu promosi berdasarkan hasil observasi. Dengan demikian, pelatihan berbasis praktik ini dapat mendorong peserta menggunakan AI sebagai alat bantu penyusunan konten promosi secara lebih terarah.
Penguatan Literasi Financial Technology bagi UMKM Binaan Rumah BUMN Banjaran Soreang dalam Mendorong Inklusi Keuangan Digital Agung Pramayuda; Mugi Puspita; Irfan Achmad Musadat; Retno Widya Ningrum; Raffa Al Fahrip Putra; Wildan Nur Zaman
Lentera Pengabdian Vol. 4 No. 02 (2026): April 2026
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v4i02.1346

Abstract

Rendahnya pemahaman pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) terhadap layanan keuangan digital menjadi salah satu faktor yang menghambat optimalisasi pemanfaatan Financial Technology (Fintech) dalam mendukung pengembangan usaha dan peningkatan inklusi keuangan. Permasalahan tersebut juga ditemukan pada sebagian UMKM binaan Rumah BUMN Banjaran Soreang yang masih memiliki keterbatasan pengetahuan mengenai jenis, manfaat, risiko, serta keamanan penggunaan layanan Fintech. Kegiatan Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan literasi Financial Technology (Fintech) guna mendorong peningkatan inklusi keuangan bagi UMKM binaan Rumah BUMN Banjaran Soreang. Metode yang digunakan adalah Participatory Action Research (PAR) yang menekankan partisipasi aktif peserta dalam proses identifikasi masalah, perencanaan, pelaksanaan tindakan, observasi, dan refleksi. Kegiatan dilaksanakan secara daring melalui penyampaian materi, diskusi interaktif, serta evaluasi pemahaman peserta. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan pemahaman peserta mengenai konsep Fintech, jenis layanan keuangan digital, legalitas penyelenggara layanan, keamanan transaksi digital, serta pemanfaatan Fintech untuk mendukung aktivitas usaha. Selain itu, peserta menunjukkan peningkatan kesadaran akan pentingnya penggunaan layanan keuangan formal berbasis digital sebagai sarana untuk memperluas akses keuangan dan meningkatkan efisiensi usaha. Kesimpulan dari kegiatan ini menunjukkan bahwa pendekatan Participatory Action Research (PAR) efektif dalam meningkatkan literasi Financial Technology (Fintech) dan mendorong kesiapan UMKM dalam memanfaatkan layanan keuangan digital, sehingga berkontribusi terhadap peningkatan inklusi keuangan dan penguatan kapasitas usaha di era ekonomi digital.
Penguatan Kompetensi Manajemen Media Digital dalam Meningkatkan Kreativitas Siswa SMKN 10 Bandung Mugi Puspita; Indarta Priyana; Aggi Panigoro; Agung Pramayuda
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 3 (2026): August 2026
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/srwpr698

Abstract

This community service activity aimed to improve the understanding and skills of students at SMKN 10 Bandung in managing digital media creatively and productively as part of strengthening vocational competencies in the fields of creative industries and digital communication. The activity was conducted on May 26, 2026, at SMKN 10 Bandung, targeting students who required reinforcement in digital literacy, content planning, personal branding, and the use of digital media to support creativity and readiness to enter the digital work ecosystem. The implementation method used a participatory training approach consisting of interactive lectures, discussions, content idea mapping, simple content concept development practices, and collective reflection. The training materials covered the functions of digital media, content management strategies, digital media ethics, audience recognition, and the use of digital media as a space for expression, portfolio development, and collaboration. The results showed that students were able to understand the role of digital media not only as a means of entertainment but also as a productive medium for showcasing work, building self-image, and developing creative opportunities. Students also began to identify content opportunities, determine key messages, develop content ideas according to audience characteristics, and recognize the importance of digital responsibility in the publication process.
Scalable Community Outreach for AI Literacy and Future Ready Skills Evidence from Indonesia–Malaysia Collaboration Susan Purnama; Mugi Puspita; Irfan Achmad Musadat; Agung Pramayuda; Immanuel David Martsinus Situmorang
International Journal Of Community Service Vol. 6 No. 1 (2026): February 2026 (Indonesia - Timor Leste)
Publisher : CV. Inara in Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v6i1.963

Abstract

This study aimed to strengthen students’ and the general public’s understanding of how artificial intelligence (AI) is reshaping work and to promote future-ready competencies, including strategic upskilling and reskilling. The community-service activity was delivered in Indonesia via a Zoom Meeting webinar on 28 November 2025 titled “Shaping the Future Workforce in the Age of Artificial Intelligence.” Content was prepared from key reports on AI and work. Participant registration and feedback were collected using Google Forms (Google LLC). The intervention included expert talks (industry practitioner and academic), moderated discussion, and Q&A. Evaluation used a post-webinar survey with 5 point Likert items and open-ended questions. Participants reported clearer awareness of AI-driven job changes, emerging roles, and the importance of data/AI literacy. Key themes were continuous learning, building practical portfolios, and responsible AI use (bias, privacy, and validating AI outputs). The findings rely on self-reported perceptions from a single webinar, without a pre–post test, objective skill measures, or long-term follow-up. This study offers a replicable, low-cost webinar model for workforce-readiness education and contributes to HR development and digital-talent training by translating AI trends into actionable, practical competency guidance for higher education and community partners.
TRANSFORMASI DIGITAL DALAM ORGANISASI: STRATEGI, RESIKO, DAN INOVASI Anang Bambang Pujianto; Johnson Sinaga; Agung Pramayuda; Mugi Puspita; Irfan Achmad musadat; Muhammad Ghazy Khairi Azka
Jurnal Abdi Insani Vol 13 No 3 (2026): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v13i3.3025

Abstract

The development of digital technology has transformed the way organizations operate, interact, and adapt to an increasingly dynamic environment. Digital transformation is no longer merely an option but a strategic necessity for organizations to remain relevant and competitive. However, many organizations in Indonesia—particularly educational institutions, MSMEs, and community organizations—still face challenges such as limited digital literacy, the absence of well-defined strategies, and a lack of understanding regarding digital risks. These conditions underlie the implementation of a Community Service (PkM) program with the theme “Digital Transformation in Organizations: Strategy, Risk, and Innovation.” The purpose of this program is to provide comprehensive insights to target partners—namely educators, MSME actors, and non-profit managers—on digitalization strategies, risk management, and innovations applicable to their organizational context. The implementation method was carried out through a national webinar that enabled broad participation from across Indonesia, with activities designed to include material presentations, interactive discussions, and evaluations using questionnaires, pre-tests, and post-tests. The results of the program indicated a significant increase in participants’ understanding of the importance of digital roadmaps, awareness of technological risks, and opportunities for digital-based innovation. Participants also demonstrated strong enthusiasm in adopting simple yet relevant technologies, such as digital marketing and cloud-based management. The implication of these results is that digital transformation can be understood and gradually adopted by various types of organizations when provided with appropriate guidance, even with limited resources. Therefore, this PkM initiative is crucial as it not only enhances digital literacy but also encourages organizations in Indonesia to become more adaptive, innovative, and resilient in facing the era of technological disruption.
OPTIMALISASI PROFITABILITAS PERBANKAN MELALUI EFISIENSI OPERASIONAL, PENGENDALIAN LIKUIDITAS DAN RISIKO KREDIT: IMPLIKASI KEBIJAKAN BAGI INDUSTRI PERBANKAN INDONESIA Agung Pramayuda; Rina Dwiarti; Irfan Achmad Musadat; Retno Widya Ningrum; Okta Eka Putra
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/vpqmjj61

Abstract

Profitability is an important indicator in assessing banking performance because it reflects a bank's ability to manage its resources efficiently to generate sustainable earnings. This study aims to examine the effects of liquidity management, credit risk, and operational efficiency on the profitability of Conventional Commercial Banks classified as Core Capital-Based Bank Group II with total assets exceeding IDR 25 trillion in Indonesia. The study employed a quantitative method with descriptive and verificative approaches. Secondary data were collected from the annual financial statements of 17 banks during the 2022–2024 period. Data analysis was conducted using panel data regression with the assistance of Eviews software. The findings indicate that effective liquidity management through optimal loan disbursement contributes positively to bank profitability. In contrast, higher credit risk and operational inefficiency reduce the ability of banks to generate profits. The study also reveals that operational efficiency is the most dominant factor influencing banking profitability. These findings suggest that profitability is determined not only by the bank's ability to increase revenue through credit expansion but also by its capability to maintain loan quality and control operational costs effectively. The implications of this study highlight the importance of implementing an integrated strategy that combines the optimization of the intermediation function, strengthening credit risk management, and improving operational efficiency through digital transformation. Such efforts are essential to achieving sustainable financial performance and enhancing the competitiveness of the Indonesian banking industry.
Co-Authors Aggi Panigoro Sarifiyono Anang Bambang Pujianto Aprianti, Vika Arin Krisnawati Ayu Nike Retnowati Azkia, Zahra Nurul Badriyah, Ratnaini Bambang Sugeng Dwiyanto Bob Foster Elan Rusnendar Fikri, Andri Muhammad Hajiah, Arin Al Immanuel David Martsinus Situmorang Indarta Priyana Irfan Achmad Musadat Irfan Musadat Jelita Ayu Nurillah Johnson Sinaga Junika Br Meliala Kusumawardhani, Aninditha Putri Mahendra, Rivan Yusni Marbun, Frida Wati Boru Mesya Dwiyana Mesya Dwiyana Mugi Puspita Mugi Puspita Mugi Puspita Muhammad Ferdi Pradana Muhammad Ghazy Khairi Azka Nisrina Nur Duriyah Nisrina Nur Duriyah Nisrina Nur Duriyah Nur Asih Triatmaja Okta Eka Putra Priyana, Indarta Purnama, Susan Putra, Okta Eka Raffa Al Fahrip Putra Retno Widya Ningrum Retno Widya Ningrum Retno Widya Ningrum, Retno Widya Ningrum Rina Dwiarti Siti Hawa Salsabila Siti Jasmin Aulia Azzahra Siti Nurpaidah Subarna Susan Purnama Tarisa Sagita Utami Vina Andita Pratiwi Wildan Nur Zaman