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All Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Akuntansi, Manajemen dan Bisnis Digital Proceeding of The International Conference on Economics and Business
Nina Andriany Nasution
Universitas Pembangunan Panca Budi
Religion Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Public Health Social Sciences Other

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PENDAMPINGAN PENGELOLAAN KEUANGAN DALAM UPAYA OPTIMALISASI PERTUMBUHAN LABA PADA PT. BANK RAKYAT INDONESIA (PERSERO) TBK. KANTOR CABANG MEDAN Nina Andriany Nasution; Heriyati Chrisna; Dini Rahma Aliyah
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 2 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i2.20371

Abstract

Kegiatannya adalah program pengabdian masyarakat yang berfokus pada Pendampingan Pengelolaan Keuangan Dalam Upaya Optimalisasi Pertumbuhan Laba Pada PT. Bank Rakyat Indonesia (Persero) Tbk. Kantor Cabang Medan. Pengelolaan keuangan yang efektif merupakan salah satu faktor penting dalam meningkatkan kinerja keuangan dan pertumbuhan laba perusahaan, khususnya pada sektor perbankan. Salah satu indikator yang digunakan untuk mengukur efektivitas pengelolaan keuangan adalah Return on Assets (ROA), yang menunjukkan kemampuan perusahaan dalam memanfaatkan aset yang dimiliki untuk menghasilkan laba. PT. Bank Rakyat Indonesia (Persero) Tbk. Kantor Cabang Medan Bank Rakyat Indonesia sebagai salah satu lembaga perbankan yang memiliki peran strategis dalam perekonomian nasional perlu terus mengoptimalkan pengelolaan aset produktif guna meningkatkan profitabilitas dan menjaga pertumbuhan laba yang berkelanjutan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan dalam pengelolaan keuangan berbasis Return on Assets (ROA) sebagai upaya optimalisasi pertumbuhan laba. Metode yang digunakan meliputi identifikasi permasalahan, pengumpulan data, analisis rasio keuangan, pendampingan, penyusunan rekomendasi, dan evaluasi hasil kegiatan. Fokus utama kegiatan adalah menganalisis efektivitas penggunaan aset produktif, mengidentifikasi faktor-faktor yang memengaruhi ROA, serta memberikan rekomendasi strategis untuk meningkatkan profitabilitas perusahaan. Hasil kegiatan menunjukkan bahwa pengelolaan aset produktif, efisiensi biaya operasional, kualitas kredit, dan optimalisasi pendapatan merupakan faktor yang berpengaruh terhadap peningkatan ROA dan pertumbuhan laba. Melalui pendampingan yang dilakukan, mitra memperoleh pemahaman yang lebih baik mengenai pentingnya ROA sebagai indikator profitabilitas serta strategi yang dapat diterapkan untuk meningkatkan efektivitas pengelolaan keuangan. Dengan adanya program pengabdian ini, diharapkan PT. Bank Rakyat Indonesia (Persero) Tbk. Kantor Cabang Medan dapat meningkatkan kinerja keuangan melalui optimalisasi penggunaan aset, efisiensi operasional, dan penguatan profitabilitas sehingga mampu mendukung pertumbuhan laba yang berkelanjutan. Kata Kunci: Pengelolaan Keuangan, Profitabilitas, Return On Assets (ROA), Optimalisasi Pertumbuhan Laba dan Laba Bersih.
Analisis Laporan Keuangan Untuk Menilai Kinerja Keuangan pada PT Bank Mandiri Tbk yang Terdaftar di Bursa Efek Indonesia Rizki Adriani; Miftha Rizkina; Nina Andriany Nasution
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 01 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i01.2564

Abstract

Bank performance is an important aspect for various stakeholders as it serves as a basis for decision making. This study aims to analyze financial statements to assess the financial performance of PT Bank Mandiri Tbk, listed on the Indonesia Stock Exchange. The research method used is descriptive quantitative, utilizing the financial statements of PT Bank Mandiri Tbk for the period 2019-2023, accessed through the official website of the Indonesia Stock Exchange. Bank Mandiri's liquidity over the past five years has remained unstable. Although it temporarily recovered in 2022, this ratio declined again in 2023. The solvency ratio shows a positive recovery trend after the pandemic. This is marked by a consistent decline in the Debt to Equity Ratio (DER). In terms of activity ratios, there has been a positive recovery trend post-pandemic. This is indicated by a consistent decrease in the Debt to Equity Ratio (DER). Bank Mandiri has recorded positive and consistent growth in ROA, ROE, and NPM after the pandemic period. This increase reflects effective asset management, appropriate business strategies, and improving operational efficiency.
Analysis Of Improving The Quality Of Local Government Financial Reports Through Human Resource Competence And Accounting System Integration Davis Pratama Malau; Renny Maisyarah; Nina Andriany Nasution
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i2.2586

Abstract

This study aims to analyze a model for improving the quality of local government financial reports through human resource competency, the application of accounting standards, and accounting information systems. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to 60 respondents who are Civil Servants (PNS) financial coordinators in Regional Work Units (SKPD). The data analysis method used is multiple linear regression with prior data quality testing and classical assumption testing. The results show that all research instruments are valid and reliable. The classical assumption test also shows that the data are normally distributed and there is no multicollinearity. Partially, human resource competency, the application of accounting standards, and accounting information systems have a positive and significant effect on the quality of local financial reports. Simultaneously, these three variables also have a significant effect with a coefficient of determination (R²) of 0.646, indicating that 64.6% of the variation in financial report quality can be explained by the independent variables in this study. Thus, it can be concluded that improving the quality of local government financial reports can be done through improving human resource competency, implementing good accounting standards, and optimizing accounting information systems.
The Effect Of Receivables Turnover, Capital Structure, Operating Costs, And Company Size On Profitability In Banking Companies Listed On The Indonesia Stock Exchange Putri Adelia; Nina Andriany Nasution; Meigia Nidya Sari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.11122

Abstract

This study aimed to examine the effects of accounts receivable turnover, capital structure, operating costs, and firm size on profitability in banking companies listed on the Indonesia Stock Exchange. The study used secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The research data consisted of company financial statement data from 2023–2024. The study was conducted in 2025. The population of this study included all banking companies totaling 47 companies, with a sample of 41 companies, resulting in 82 rows of data used as the sample. This study employed an associative approach with quantitative data. Multiple linear regression analysis was applied using SPSS 24.0 for data processing. The results showed that accounts receivable turnover and firm size partially had a positive and significant effect on profitability, while capital structure partially had a negative and significant effect on profitability, whereas operating costs did not have a significant effect on profitability. Simultaneously, accounts receivable turnover, capital structure, operating costs, and firm size had a positive and significant effect on profitability in banking companies. Accounts receivable turnover became the most influential variable on profitability. Accounts receivable turnover, capital structure, operating costs, and firm size contributed 52.4% to profitability. Accounts receivable turnover, capital structure, operating costs, and firm size had a strong relationship with profitability.
Co-Authors Armalita Oktari Davis Pratama Malau Dini Rahma Aliyah Hani Giofani Lumbantoruan Heriyati Chrisna Miftha Rizkina Murnihati Murnihati Nur Aliah Putri Adelia Renny Maisyarah Rizki Adriani Sari, Meigia Nidya Vina Arnita Widya Sari