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All Journal JMM (Jurnal Masyarakat Mandiri) Journal of Economic, Management, Accounting and Technology (JEMATech) JURNAL LENTERA BISNIS Jurnal Revenue : Jurnal Ilmiah Akuntansi GREENOMIKA Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan RELEVAN : Jurnal Riset Akuntansi Journal of International Conference Proceedings PERDULI: Jurnal Pengabdian kepada Masyarakat Journal Research of Social Science, Economics, and Management jgeo JPNM : Jurnal Pustaka Nusantara Multidisiplin Jurnal Bisnis, Manajemen, dan Keuangan PERFECT EDUCATION FAIRY JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Akuntansi, Perpajakan dan Auditing JURDIASRA Ekopedia: Jurnal Ilmiah Ekonomi IJEMA
Muhammad Yusuf
Universitas Negeri Jakarta
Religion Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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KINERJA KEUANGAN BANK MAYAPADA 2007-2025: ANALISIS DESKRIPTIF ATAS RASIO KEUANGAN PERBANKAN Agus Sulistyono; Muhammad Yusuf; Osly Usman; Muhammad Rafli; Rika Vebina Tarigan
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2345

Abstract

This study analyzes the financial performance of PT Bank Mayapada Internasional Tbk during 2007-2025 using a descriptive quantitative approach based on secondary data from annual reports. The indicators include total assets, loans, third-party funds, equity, net income, CAR, Gross NPL, ROA, ROE, NIM, BOPO, and LDR. The analysis applies financial ratios, trend analysis, annual growth, CAGR, and periodization. The findings show that Bank Mayapada recorded strong balance sheet expansion. Total assets increased from Rp4.47 trillion in 2007 to Rp163.83 trillion in 2025, with a CAGR of 22.14%. However, this growth was not followed by sustainable profitability. ROA declined from 1.46% to 0.03%, while BOPO rose to 99.59%. These results indicate pressure on earnings quality, operational efficiency, asset quality, and net interest margin recovery. The study implies that bank asset growth cannot be viewed as a sufficient performance measure without sound credit quality, cost efficiency, capital adequacy, and profitability. Managerially, the bank should strengthen risk-based lending, productive asset optimization, BOPO control, funding cost management, and credit analytics digitalization. For investors, this study highlights integrated assessment of profitability, credit risk, liquidity, efficiency, and capital. For future research, the findings support causal tests and comparative studies among banks with similar national capital groups.
PENGARUH TQM TERHADAP ROI DAN NILAI PERUSAHAANPADA INDUSTRI KULINER INDONESIA Ayu Juwita; Unggul Purwohedi; Muhammad Yusuf
Relevan : Jurnal Riset Akuntansi Vol. 6 No. 2 (2026): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/Relevan.2026.10090

Abstract

Artikel ini bertujuan menguji keterkaitan Total Quality Management (TQM), Return on Investment (ROI), dan nilai perusahaan pada usaha kuliner di Indonesia. Dinamika persaingan, perubahan perilaku konsumen, serta penggunaan layanan digital membuat pelaku usaha perlu memperhatikan mutu proses, mutu layanan, dan efektivitas pengelolaan investasi secara bersamaan. Penelitian menggunakan rancangan kuantitatif eksplanatori dengan responden sebanyak 250 orang yang terdiri atas pemilik usaha, manajer operasional, dan supervisor pada perusahaan kuliner menengah dan besar. Pemilihan responden dilakukan secara purposive, sedangkan pengujian model menggunakan Structural Equation Modeling berbasis Partial Least Square (SEM-PLS). Hasil analisis memperlihatkan bahwa TQM memberi pengaruh positif terhadap ROI dan nilai perusahaan. ROI juga berpengaruh positif terhadap nilai perusahaan dan berperan sebagai mediator dalam hubungan TQM dengan nilai perusahaan. Temuan ini menegaskan bahwa pengelolaan mutu yang terencana tidak hanya memperbaiki proses internal, tetapi juga mendukung efektivitas investasi, reputasi, dan prospek bisnis kuliner. Penelitian ini memberi kontribusi pada kajian manajemen kualitas dan keuangan perusahaan, serta menawarkan arahan praktis bagi pelaku industri kuliner dalam mengembangkan keunggulan bersaing yang berkelanjutan.
Pengaruh Likuiditas, Aktivitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Perubahan Laba Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Lanny Indriani; I Gusti Ketut Agung Ulupui; Muhammad Yusuf
Indonesian Journal of Economics Management and Accounting Vol. 2 No. 6 (2025): IJEMA - Juni 2025
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Likuiditas, Aktivitas, Solvabilitas, dan Ukuran Perusahaan terhadap Perubahan Laba Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan sektor healthcare di Bursa Efek Indonesia (BEI) yang berjumlah 19 perusahaan. Jumlah sampel pada penelitian ini sebanyak 57 sampel dalam 3 (tiga) tahun penelitian. Teknik pengambilan sample dalam penelitian ini menggunakan metode purposive sampling. Adapun sumber data yang peneliti ialah dari media internet yang berupa laporan keuangan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia (BEI). Berdasarkan hasil analisis dalam penelitian ini, dapat disimpulkan bahwa Likuiditas dan Ukuran Perusahaan tidak memiliki pengaruh terhadap Perubahan Laba Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia. Namun, baik Aktivitas maupun Solvabilitas memiliki pengaruh dan signifikan terhadap Pada Perusahaan Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia.
Analysis of Profitability Ratios at PT Bank Mandiri (Persero) Tbk for The 2020–2025 Period Using A Quantitative Descriptive Approach Muhammad Rafli; Muhammad Yusuf; Osly Usman; Agus Sulistyono; Rika Vebina Tarigan
Journal Research of Social Science, Economics, and Management Vol. 5 No. 11 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i11.1517

Abstract

This study aimed to analyze the profitability ratio performance of PT Bank Mandiri (Persero) Tbk during the 2020–2025 period using a quantitative descriptive approach. The data used were secondary data obtained from the company’s annual financial statements and analyzed using key profitability ratios, including return on assets (ROA), return on equity (ROE), net profit margin (NPM), and operating expenses to operating income (BOPO). The analytical method involved presenting the data in tabular form and conducting trend analysis to describe the dynamics of the company’s financial performance. The results indicated that ROA and ROE experienced significant growth until 2023, followed by a decline in the 2024–2025 period. NPM showed highly volatile fluctuations, with a sharp increase up to 2023 and a substantial decline thereafter. Meanwhile, BOPO showed a downward trend, indicating improved operational efficiency, although a slight increase occurred at the end of the period. The study concluded that Bank Mandiri’s profitability performance was dynamic and influenced by both internal and external factors. This research contributed to the understanding of banking financial performance analysis based on profitability ratios in a longitudinal context.
Pengaruh Mekanisme Pengawasan Internal Dan Eksternal Terhadap Nilai Perusahaan Wahyu Widodo; Marsellisa Nindito; Muhammad Yusuf
JPNM Jurnal Pustaka Nusantara Multidisiplin Vol. 4 No. 3 (2026): July : Jurnal Pustaka Nusantara Multidisiplin (ACCEPTED)
Publisher : SM Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59945/jpnm.v4i3.1486

Abstract

Penelitian ini dilatarbelakangi oleh meningkatnya tuntutan investor terhadap penerapan good corporate governance sebagai konsekuensi dari pesatnya pertumbuhan jumlah investor di pasar modal Indonesia. Efektivitas mekanisme pengawasan menjadi faktor penting dalam meningkatkan kepercayaan investor dan nilai perusahaan, namun hasil penelitian terdahulu masih menunjukkan inkonsistensi mengenai pengaruh berbagai mekanisme pengawasan terhadap nilai perusahaan. Penelitian ini bertujuan menganalisis pengaruh Dewan Komisaris, Kualitas Audit, Komisaris Independen, dan Frekuensi Rapat Komite Audit terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2021–2025. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan yang diperoleh melalui Bursa Efek Indonesia. Sampel ditentukan menggunakan teknik purposive sampling, sedangkan analisis data dilakukan dengan regresi data panel menggunakan Fixed Effect Model (FEM) pada perangkat lunak EViews 13. Hasil penelitian menunjukkan bahwa Dewan Komisaris berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan Kualitas Audit berpengaruh signifikan dengan arah hubungan negatif. Sebaliknya, Komisaris Independen dan Frekuensi Rapat Komite Audit tidak berpengaruh signifikan terhadap nilai perusahaan. Model penelitian memiliki kemampuan penjelasan yang baik dengan nilai Adjusted R² sebesar 84,32%. Temuan ini menunjukkan bahwa efektivitas mekanisme pengawasan lebih ditentukan oleh kualitas pelaksanaan fungsi pengawasan dibandingkan keberadaan struktur tata kelola secara formal, sehingga dapat menjadi masukan bagi perusahaan, investor, dan regulator dalam meningkatkan kualitas tata kelola perusahaan.
Pengaruh Free Cash Flow, Capital Intensity, dan Firm Size terhadap Financial Distress Nabil Muzhaffar; Ati Sumiati; Muhammad Yusuf
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.04

Abstract

This study analyzes the effect of Free Cash Flow, Capital Intensity, and Firm Size on Financial Distress risk through the financial health level of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Using purposive sampling, transform and outlier 184 companies with 449 observations were selected and analyzed through panel data regression using EViews 13. The results show that Free Cash Flow and Firm Size have a negative and significant effect on Financial Distress risk, while Capital Intensity has a positive effect, mediated through corporate financial health. These findings suggest that management should optimize free cash flow, leverage firm size efficiently, and plan asset investment in a measured and productivity-oriented manner to reduce the risk of Financial Distress.
Pengaruh Kinerja Lingkungan, Pengungkapan Emisi Karbon, dan Board Gender Diversity terhadap Nilai Perusahaan Alisha Ardiningrum; Muhammad Yusuf; Gentiga Muhammad Zairin
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.05

Abstract

This study examines the effect of environmental performance, carbon emission disclosure, and board gender diversity on firm value. A quantitative approach was employed using secondary data from annual reports, sustainability reports, and stock price data of energy, basic materials, and industrial companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. Panel data regression analysis was conducted using EViews 13. The results show that environmental performance and board gender diversity have no significant effect on firm value, while carbon emission disclosure has a negative and significant effect. These findings indicate that investors have not considered environmental performance and board gender diversity as primary investment factors, whereas carbon emission disclosure is perceived as a signal of regulatory risk and energy transition costs that reduce firm value. The study is limited by sector coverage, observation period, and variable proxies. Future research should expand the sample, observation period, and environmental measurement standards.
Pengaruh Pengawasan Preventif, Pengawasan Detektif, dan Implementasi Strategi terhadap Efektifitas Pengendalian Anggaran Muhammad Fakhrul Muttaqien; I Gusti Ketut Agung Ulupui; Muhammad Yusuf
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 7 No. 1 (2026): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0701.06

Abstract

This study aims to determine the effect of Preventive Supervision, Detective Supervision and Strategy Implementation on the Effectiveness of Budget Control. This study uses primary data with the respondents being employees who are directly responsible for the preparation and absorption of the budget at the South Jakarta Mayor's Office. The population in this study was sampled using a saturated sampling technique. The number of respondents as many as 60 respondents. The data were tested using multiple regression models using the SPSS 25 application. The results of this study indicate that detective supervision and strategy implementation have a significant effect on the effectiveness of budget control, while preventive supervision has no effect on the effectiveness of budget control. It is hoped that further research will add or use other variables to test the effectiveness of budget control. In addition, increasing the sample by examining more than one mayor's office, in order to be able to examine more deeply the effectiveness of budget control, preventive supervision, detective supervision and strategy implementation in public sector accounting.
Basic Research Capabilities Improvement Through Training of Supporting Research Tools Hera Khairunnisa; Destria Kurnianti; Dwi Handarini; Marsofiyati; Muhammad Yusuf; Choirul Anwar; Karuniana Dianta; Mundhiharno; Mohd Hasimi Yaacob; Anggi Novia Fitriani
PERDULI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2024): PERDULI: Jurnal Pengabdian kepada Masyarakat
Publisher : Sekolah Pascasarjana Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/perduli.v5i1.38550

Abstract

Research is an important activity for Higher Education. Higher Education always encourages its lecturers and students to conduct useful research for the society. The importance of improving the quality of basic research skills for students is the background of this activity. This Community Service activity aims to provide insight and understanding related to the use of research supporting tools such as VOSviewer, Publish or Perish, and Mendeley. This activity involved students from the Faculty of Economics Universitas Musi Rawas and the Faculty of Economics and Business, Universitas Muhammadiyah Prof. Dr. HAMKA as the participant. The method of organizing this activity is a classical approach such as demonstrations from speakers, and interactive discussions with participants. The conclusion of the activity is that participants' insights and understanding of VOSviewer, Publish or Perish, and Mendeley have increased. These conclusions were obtained through questionnaires distributed to participants before and after the activity. Keywords: Research, Community Service, VOSviewer, Publish or Perish, and Mendeley.
Pengaruh Pengungkapan Corporate Social Responsibility Dan Pengungkapan Good Corporate Governance Terhadap Nilai Perusahaan dengan Kinerja Keuangan Sebagai Variabel Moderasi Ismi Dwi Atikah; Etty Gurendrawati; Muhammad Yusuf
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 1 (2026): JANUARI-MARET
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/v368rs56

Abstract

This study aims to demonstrate the effect of Corporate Social Responsibility (CSR) disclosure and Good Corporate Governance (GCG) disclosure on company value with financial performance as a moderating variable. The research method used is a quantitative approach with the unit of analysis being companies in the banking sub-sector listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. The sample selection method used purposive sampling, resulting in 25 sample companies with a total of 100 data observations. The analysis technique in this study used descriptive statistical analysis and panel data regression analysis with the Eviews 13 application. The tests conducted included panel data regression model testing, classical assumption testing, partial testing, simultaneous testing, coefficient of determination testing, and Moderated Regression Analysis (MRA) testing. The results of this study indicate that CSR disclosure has a positive effect on company value, GCG disclosure has no effect on company value, financial performance has no effect on company value, financial performance is unable to moderate the effect of CSR disclosure on company value, and financial performance is unable to moderate the effect of GCG disclosure on company value. Future research should expand the sample size, extend the observation period, and add other variables such as government policy, macroeconomic conditions, and specific industry characteristics. In addition, future research could use more comprehensive GCG indicators and other financial performance proxies that are more sensitive to company value.
Co-Authors Aditya Sri Yanto Agung D. Buchdadi Agung Dharmawan Buchdadi Agus Sulistyono Akhmad Faizhal Alisha Ardiningrum Alisya Putri Anggi Novia Fitriani Athif Washfa Syadi Syah Ati Sumiati Ayu Juwita Choirul Anwar Corry Yohana Destria Kurnianti Desy Rahmawati Dewi Probosini Disman Disman Dwi Handarini Ellis Annisa Etty Gurendrawati Frida Yuniar Prastika Gabriela Melina Widiasih Gentiga Muhammad Zairin Hera Khairunnisa Heryana, Toni I Gusti Ketut Agung Ulupui Ismi Dwi Atikah Jenny Setyowati Karuniana Dianta Arfiando Sebayang Kayla Jasmine Andira Lanny Indriani Lilis Srirejeki Aruan Marsellisa Nindito Marshanda Jasmine Maratha Aquerae Marsofiyati Marsofiyati Maya Sari Mohd Hasimi Yaacob Muhammad Fakhrul Muttaqien Muhammad Rafli Mundhiharno Musyaffi, Ayatulloh Michael Nabil Muzhaffar Nabillah Hasna Nugraha Nugraha Nurdin Hidayat Osly Usman Putri Aldya Rosada Ratna Anggraini Rika Vebina Tarigan Rizki Firdausi Rachma Dania Rozi Irfan Rosyadhi Ryna Parlyna Shelylla Aprilydia Putri Siti Fatimah Zahra Sony Nugratama Hijrawadi Sucika Putri Zalma Surya Anugrah Susan Fahirah Umi Widyastuti Unggul Purwohedi Wahyu Widodo Yustina Ribka Manggaprouw Yusuf Syaifulloh Zakiyyah Riris Merbaka Zidano Tri Rivalvo