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Analisis Penilaian Tingkat Kesehatan BUMN Berdasarkan Aspek Keuangan pada PT. Waskita Karya TBK Tahun 2017-2021 Permatasari, Geby Novita; Akbar, Taufik; Ayuanti, Rafikhein Novia
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 7 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11097230

Abstract

PT Waskita Karya Tbk merupakan salah satu BUMN yang memiliki popularitas tinggi, namun perusahaan ini juga tak lepas dari berbagai kasus, mulai dari kasus korupsi proyek fiktif, pandemi Covid-19 dan lain sebagainya. Melihat kondisi tersebut, maka perlu dilakukan analisis pada bagian keuangan untuk mengetahui kondisi kesehatan keuangan PT. Waskita Karya Tbk. Penilaian kesehatan dapat dilakukan dengan menganalisis laporan keuangan, salah satunya adalah analisis rasio. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif kuantitatif sesuai Keputusan Menteri BUMN Nomor: KEP-100/MBU/2002 berdasarkan aspek keuangan dengan menggunakan ROE, ROI, Cash Ratio, Current Ratio, Inventory Turnover, Collection Period, Total Asset Turn Lebih, dan Total Ekuitas terhadap Total Aset. Analisis ini dilakukan selama lima tahun, dimulai dari tahun 2017-2021. Berdasarkan penelitian, PT. Waskita Karya Tbk pada tahun 2017-2021 cenderung mengalami penurunan. Pada tahun 2017 dan 2018 perusahaan berada pada predikat sehat dengan skor akhir 71,07 pada tahun 2017, tahun 2018 sebesar 73,21. Pada tahun 2019 perusahaan memperoleh predikat tidak sehat dengan skor 50,36. Pada tahun 2020 mengalami penurunan dengan memperoleh predikat tidak sehat dengan nilai akhir 25,00. Pada tahun 2021 mengalami peningkatan dengan memperoleh predikat tidak sehat dengan skor 40,71.
Penilaian Kinerja Keuangan Pemerintah Daerah Kabupaten Tulungagung Tahun 2021-2023 Nada, Raicha Nabila; Mubarok, Ujang Syahrul; Akbar, Taufik
Jurnal Mirai Management Vol 10, No 1 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i1.8769

Abstract

This study aims to evaluate the financial performance of the Regional Government of Tulungagung Regency during the 2021–2023 period using four financial ratios: regional financial independence ratio, the effectiveness ratio of locally-generated revenue (PAD), activity ratio, and growth ratio. Data were obtained from the Regional Budget Realization Report and analyzed using a descriptive quantitative method. The results show that Tulungagung Regency has performed well in terms of revenue, with actual income exceeding the budget target. However, expenditure realization remains below the allocated budget, indicating issues in planning and budget execution. The local government still heavily relies on central government transfers, thus financial independence has not been fully achieved. The findings of this research are expected to serve as a basis for evaluating and improving regional financial management. Keywords: Financial Performance, Local Government, Financial Ratio
STRATEGI PENGEMBANGAN USAHA BERAS ORGANIK PADA KELOMPOK TANI SAWAH BANGSA MENGGUNAKAN MATRIK SPACE Akbar, Taufik; Alfikri; Silfia
Ekonomipedia: Jurnal Ekonomi Manajemen dan Bisnis Vol. 2 No. 2 (2024): November 2024
Publisher : Green Engineering Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55043/ekonomipedia.v2i2.237

Abstract

The Sawah Bangsa farmer group is located in the Kenagarian Kamang Tangah Anam Suku, Kamang Magek District, Agam Regency. The Sawah Bangsa farmer group is engaged in the production and marketing of organic rice and has become an exemplary farmer group in Agam Regency. This research aims to analyze the organic rice business development strategy. The research was carried out from March to June 2024 by conducting interviews with heads of farmer groups and experts to support the research. The data analysis used is Strategic Position and Action Evaluation (SPACE) Matrix analysis. Based on financial strength, competitive advantage, environmental stability and industrial strength, the Sawah Bangsa farmer group obtained an average rating sequentially, namely 2.5, -2, -1.75 and 4.5, so that the vertical axis value was 0.75 and the horizontal axis was 2.5. The results of the SPACE analysis strategy for the Sawah Bangsa farmer group's organic rice business are in the aggressive quadrant with strategy recommendations: integration (forward integration, backward integration, lateral integration), market penetration, market development, product development and diversification (related or unrelated).
Dampak Kualitas Pelayanan, Ketepatan Waktu, dan Tarif Pengiriman terhadap Kepuasan Pelanggan J&T Express Cabang Penanggungan Kota Kediri Reraldi, Mohammad Novito; Prasasti, Karari Budi; Akbar, Taufik
Jurnal Administrasi Bisnis FISIPOL UNMUL Vol 13, No 4 (2025): Jurnal Administrasi Bisnis
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54144/jadbis.v13i4.22997

Abstract

Dampak yang diberikan oleh variabel bebas yakni kualitas pelayanan, ketepatan waktu, dan tarif pengiriman terhadap variabel tetap yakni kepuasaan yang dilakukan oleh pelanggan J&T Express Cabang Penanggungan. Kuantitatif merupakan metode yang digunakan dan Purposive Sampling adalah teknik pengambilan sampel yang digunaka, sedangkan untuk kriteria dari sampel yang digunakan adalah konsumen yang telah menggunakan layanan dari J&T Express Cabang Penanggungan lebih dari satu kali sejumlah 140 responden melalui kuisioner yang dilakukan secara online. Sebelum melakukan uji hipotesis peneliti menggunakan beberapa pengujian terlebih dahulu seperti uji validitas dan uji reliabilitas pada setiap butir pernyataan yang digunakan, serta melakukan uji asumsi klasik untuk meninjau apakah variabel – variabel yang digunakan layak untuk digunakan dalam penelitian ini. Kualitas pelayanan dan tarif pengiriman memiliki pengaruh signifikan terhadap kepuasan pelanggan, akan tetapi berbeda dengan ketepatan waktu yang berpengaruh akan tetapi tidak signifikan terhadap kepuasan pelanggan sedangkan ketika disimultankan ketiga variabel ini memiliki pengaruh yang signifikan terhadap kepuasan pelanggan J&T Express Cabang Penanggungan
Perbandingan Kinerja Indeks Dow Jones, DAX, Nikkei 225, Kospi dan IHSG di Masa Pandemi Covid-19 Murdiyanto, Edi; Akbar, Taufik
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 6 No 1 (2021): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v6i1.15500

Abstract

The Covid-19 pandemic is an outbreak that has an impact not only on the health sector, but also on almost all elements of human life in many countries. the economy was hit hard, as reflected in the decline in the world stock index. This is the background for the author to conduct research on the performance of world stock indices represented by the Dow Jones Industrial Average, DAX, Nikkei 225, Kospi and JCI indeces. The research method uses descriptive statistics with frequency distribution methods. Secondary data comes from literacy studies in the form of statistical data. The results showed a decrease in all indices. The decline started in the second week of February with the deepest decline in March, by the end of the year all indexes experienced a rebound. There is still uncertainty in the future economy due to the pandemic which is still not over. Economic policies in each country are certainly different and affect market optimism. Choosing the right portfolio with careful consideration and always monitoring economic developments is certainly a common thing to do.
Upgrading Slum Area, Development and Hidden Inequality (Case Study: Kampung Warna-Warni and Kampung Tridi) Alfian, Faqih; Akbar, Taufik
RUAS Vol. 18 No. 2 (2020)
Publisher : Departemen Arsitektur Fakultas Teknik Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ruas.2020.018.02.6

Abstract

The existence of injustice and inequality in access to the development results of the city. Slum areas have become one of the problems that exist in urban life. This automatically occurs as a result of a normal process called urbanization and development. Where many residents end up occupying non-residential areas due to their limited access. Seeing from the perspective of the access theory, how people live in the area is a form of their right to be able to utilize natural resources. One of these uses is used as a place to live. This study used a qualitative descriptive method, by taking several samples as a source of interviews. The arrangement of the slum area is now moving to another dimension, which is no longer forced evictions, but how to organize and change the residential area to be habitable. There are several indicators used in seeing a residential area that is said to be unfit for habitation. Upgrading slum areas have been able to change areas that were previously unfit to be better and able to meet indicators of the feasibility of residential areas in general. This step is also how the community continues to strive to gain access to the area. Kampung Jodipan and Kampung Tridi have changed their appearance, and have improved the quality of their living environment, with tidier, cleaner, and more affordable access to public services. Apart from the results of this research, there are still some problems, one of which is the uncertainty of land rights, so that they will not know the future of the area they live in now. The guarantee of land ownership is important to fight for equal rights to state services, state recognition, and the right to live in the area.
Pelatihan Keamanan Siber Kolaboratif Bagi Siswa-Siswi SMA/MA Guna Menumbuhkan Budaya Sadar Keamanan Informasi Sejak Dini Ahmadi, Ahwan; Akbar, Taufik; Putra, Hadian Mandala; Ahmad, Ramli; Patwari, Intan Komala Dewi
Jurnal SOLMA Vol. 14 No. 3 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i3.20758

Abstract

Pendahuluan: Program pelatihan keamanan siber kolaboratif bagi siswa-siswi SMA/MA unggulan se-Pulau Lombok bertujuan menumbuhkan budaya sadar keamanan informasi sejak dini. Kegiatan melibatkan sembilan sekolah dengan total 27 peserta. Metode: Teori, praktik, dan diskusi kelompok. Materi mencakup keamanan siber dasar, steganografi gambar, keamanan trivia, dan digital forensik. Tiga hari pertama berfokus pada pembekalan teori secara daring, sedangkan hari terakhir berupa praktik langsung di laboratorium Fakultas Teknik Universitas Hamzanwadi. Evaluasi dilakukan menggunakan kuis Google Form serta praktik analisis digital untuk mengukur pemahaman siswa.  Hasil: Peningkatan kemampuan peserta dalam menjawab soal teori dan praktik, serta pemahaman yang lebih baik terhadap teknik keamanan informasi. Kesimpulan: Program ini efektif dalam membangun kesadaran keamanan digital serta membuka peluang karier di bidang keamanan siber bagi generasi muda.
Does Good Corporate Governance Strengthen the Link Between ESG Reporting and Financial Performance? A Study on the IDX ESG Leaders Index Harahap, Dewi Rahma Nurliana; Akbar, Taufik
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10512

Abstract

The growing adoption of Environmental, Social, and Governance (ESG) practices in Indonesia is supported by regulatory pressure and rising awareness, yet evidence of their impact remains mixed. This study examines the effect of ESG disclosure on financial performance and firm value, and evaluates the moderating role of Good Corporate Governance (GCG) in non-financial firms listed in the IDX ESG Leaders index (2021–2024). Using ten purposively sampled firms (forty firm-year observations), ESG was measured with forty five item GRI index and GCG with seven governance indicators. Panel regression and Moderated Regression Analysis show ESG disclosure has insignificant effects on both financial performance and firm value, while GCG does not moderate these relationships. Findings highlight the early stage of ESG integration in Indonesia, emphasizing the need for improved disclosure quality and stronger governance mechanisms.
Financial Digitalization Knowledge for Investment and MSMEs Funding Access Utami, Wiwik; Akbar, Taufik; bin Rahmad, Khozaeni; Pitchay, Anwar Allah; Agustin, Andhika Permana; Alvanny, Laura Vidya
MOVE: Journal of Community Service and Engagement Vol. 5 No. 3 (2026): January 2026
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i3.537

Abstract

The urgency of this community service program lies in the fact that Micro, Small, and Medium Enterprises (MSMEs) is the backbone of the Indonesian economy—contributing over 60% to national GDP. As financial technology (fintech) continues to evolve, the gap between opportunity and MSMEs’ readiness is widening. Without timely intervention, many MSMEs risk being excluded from the benefits of Indonesia’s growing digital economy, limiting their growth and long-term resilience. This   community service was designed to raise awareness of financial digitalization among MSMEs and Indonesian migrant workers in Penang, Malaysia. The objective is to enhance understanding of digital bookkeeping, electronic payments (QRIS, e-wallets), fintech-based financing (P2P lending, crowdfunding), and basic investment access. By increasing awareness, the program aims to strengthen MSMEs' financial transparency, digital readiness, and long-term business prospects. The sessions were designed to be interactive and accessible for participants with limited prior exposure to fintech tools. Results of the program engaged 35 MSME participants. Evaluation results showed that 91% improved their awareness of digital  knowledge, 86% gained understanding of QRIS and e-wallets, and 74% expressed interest in fintech funding options.  Contribution of the program       enhances MSMEs’ preparedness for digital financial inclusion, supports national goals of economic digitalization, and aligns with higher education’s mandate to deliver measurable social impact through community service.
EXPLORING STAKEHOLDER VOICES: ISAK 35 IMPLEMENTATION ON FINANCIAL STATEMENTS IN ISLAMIC BOARDING SCHOOLS OF LEBAK REGENCY Akbar, Taufik; Anasta, Lawe; Nugraha, Gugun
Multifinance Vol. 3 No. 2 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i2.491

Abstract

This study aims to explore the implementation of Interpretation of Financial Accounting Standards (ISAK) 35 in Islamic boarding schools (pesantren), focusing on Pondok Pesantren Daarus Sunnah Rangkasbitung, Lebak Regency, Banten Province. Although ISAK 35 is designed to enhance transparency and accountability in non-profit financial reporting, its implementation in pesantren still faces various obstacles. This study employs a qualitative approach using case study methods through in-depth interviews with six key stakeholders: pesantren administrators, supervisors, principals, finance staff, members of the Indonesian Ulema Council (MUI), and Muslim scholars. The findings reveal three main factors hindering ISAK 35 implementation: (1) inadequate accounting competence, (2) low understanding of financial reporting preparation, and (3) insufficient socialization and information. Stakeholders recognize the importance of accountability but emphasize alignment with pesantren values. Practical solutions proposed include: continuous training and mentoring, structured SOP development, accounting technology utilization, and effective socialization and advocacy. This study contributes to developing an adaptive and responsive ISAK 35 implementation model that respects the unique ecosystem of pesantren.
Co-Authors 'Alimudin, 'Alimudin -, Bintari Puspitasari -, Rampeng A.A. Ketut Agung Cahyawan W Abdul Syukur Abdullah Khoir Riqqoh Abdullah, Buyung Lukman Abidin, Finekri Abo, Nekad Samudra Agoestina Mappadang Agung Wahyu Handaru, Indra Pahala, Agustin, Andhika Permana Ahmad Bahrudin Ahmad, Ramli Ahmadi, Ahwan Ahmadi, Ihwan Alfathani, Ahmad Soni Alfian, Faqih Alfikri Alimudin Alimudin, Alimudin Alvanny, Laura Vidya Alvita Sari Anin Ditto Anwar Allah Pitchay, Anwar Allah Ardhana Iswari, Wulan Ariyani, Fitria Arliano Satya Ongko, Jason Arnila Sandi Ayuanti, Rafikhein Novia Azi, Reza Satrio Azlia, Wifqi Badawi, Muhammad abu Al Khoir Zaki Basori, B Bin Rahmad, Khozaeni Darus, Febriansyah Deden Tarmidi Dewi Patwari, Intan Komala Dewi, Anita Sumelvia Dewi, Intan Komala Dewi, Yeni Kartika Dhika Yuan Yurisma Diana Ambarwati Dinata, Irfan perastya Dira Herawati Eka Supriatna Eko Tama Putra Saratian Elfrida Ratnawati Endah Kurniawati, Endah Endang Suswati Ermis Ismail, Iklima Erwin Syahputra, Erwin Esti Utami Pratiwi Fahm, AbdulGafar Olawale Faqih Alfian Farhan Fatoni, Ahmad Fathurrahman, Imam Gede Indrawan Gede Suweken Geubirina, Thera Najwa Ajeng Java Gultom, Gertha Maria Hadi Pranoto Hadian Mandala Putra Hafid, Fauziah Sri Andria Hafifan Triadi Putra, Ahmad Harahap, Dewi Rahma Nurliana Haris, M.Sabirin Harni, Harni Hasan Hasan Herbert Situmorang Herbert Situmorang Hidayat, Affan Hidayat, Firman Rizki Huda, Mi’rojul Husnaini, Ica Fauziah Ida Wahidah Idris, Ahmad Ilmi, Syaiful Imron, Moh Intan Komala Dewi Patwari J Endjun, Judi Jannah, Qory Fasdatul Jannah Januardi Januardi, Januardi Kadek Yota Ernanda Aryanto Khaidir Khaidir, Khaidir Komala Dewi P, Intan Komala Dewi Patwari, Intan kusuma dewi, ira Laila Isrona Lawe Anasta Lestari, Veronika Nugraheni Sri Lin Oktris Listyani, Indah Luthviana, Dewi Nurika Sari M Ikhsan M. Jamal Abdul Nasir Machfudzhoh, Asih Machsunah, Siti Untari Maheri L, Sonny Subroto Maheri Laksono, Sonny Subroto Maheri, Sonny Subroto Maulidi, Dedi Menkher Manjas Mi’rojul Huda Miftahul Munir, Miftahul Mu'Tashim, Aan Mubarok, Ujang Syahrul Murdiyanto, Edi Muslihatul Habbah, Siti Mauludah Mustikasari, Galuh Ajeng N, Ilfa Septiani Nada, Raicha Nabila Nopratiwi, Yana Nugraha, Gugun Nur Azizah, Risma Nurdina, Hana Nuril Aulia Munawaroh Nuris Sanida Nurmawati Nurmawati Nursafitri, Dian Nuzuluddin, M. Nuzuluddin, Muhammad Oktavian, Iqbal Pambudi, Firman Tulus Parwanto, Wendi Paulus, Hendro Perdana, Yoean Octarhaiezky Permada, Agil Reczy Tegar Permata Sari, Qurnia Indah Permatasari, Geby Novita Pramestika, Wanda Pranata, Aditya Prasasti, Karari Budi Prastawa, Wisnu Putra, Hepni Putri, Intan Komala Dewi R. Sapto Hendri Boedi Soesatyo Raden Mohamad Herdian Bhakti Rahmadinata, Melisa Fitri Rahmatiana, Mahira Sandria Ramadani, Sufi Nadya Firlian Ramadhani, Sylvi Chyntia Ramdan, Muh. Rais Reraldi, Mohammad Novito Rima Semiarty Sabarudin Muslim Santana, Sanny Saparuddin Mukhtar Sarwo Sucitra Amin Satriadi, Ari Septiani, Ilfa Shinta Melzatia Sholihah, Hikmatun SIGIT, PUTRA ARI Silfia Soni Agus Irwandi Sosilawati, Endang Srikalimah, Srikalimah Sugiono, Sugiono Suhartini Suparno Supriyatna, Yoga Sutariyono Sutariyono Syahrul R, Syahrul Syaiful Anwar Syifa Awalia,, A. Agung Feinnudin, Muhamad Erwin Kurniawan, Taqi, Muhammad Ubaid, Ahmad Hasan Udi Yuliarto Ujang Syahrul Mubarrok Ulfa, Nofi Hidayati Uli Pardede, Tiarma Ulul Azmi Victor Simanjuntak Wanra, Fadhlan Agusma Widdiyanti, Widdiyanti Wijaya, Diaz Ataya Larsen Wiwik Utami Wulandari, Linda Ayu yanti, Novia fitri Yennita Yongky Rangga Yuda Nugraha Yudhi Herliansyah Yulianti, Ana Yulimarni Yulimarni Yuniar Lestari Yusran Ibrahim Zaerofi, Afif Zulfia Rahmawati Zulirfan Zulirfan, Zulirfan