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All Journal Journal of Economics, Business, & Accountancy Ventura JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Sumberdaya Akuatik Indopasifik EDUCATIO : Journal of Education At-Tadbir : jurnal ilmiah manajemen International Journal of Community Service Learning Misykat: Jurnal Ilmu-ilmu Al-QurÆan, Hadist, Syariah dan Tarbiyah Jurnal al-Murabbi Jurnal Samudra Ekonomi dan Bisnis Jurnal Administrasi dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Mantik Jurnal Ilmiah Al-Mu'ashirah: Media Kajian Al-Qur'an dan Al-Hadits Multi Perspektif Jurnal Scientia Kulidawa Jurnal Cahaya Mandalika Jurnal Ilmiah Wahana Pendidikan Berajah Journal MANAJEMEN Jurnal Manajemen dan Profesional JIWAKERTA: Jurnal Ilmiah Wawasan Kuliah Kerja Nyata EKONOMIKA45 Journal Of Human And Education (JAHE) Journal of Innovation Research and Knowledge Jurnal Ilmiah Manajemen dan Bisnis (JIMBis) Asian Journal of Management Analytics Jurnal Pengabdian Masyarakat Bhinneka Jurnal Karya Abdi Masyarakat Manajemen Kreatif Jurnal Inspiration: Jurnal Teknologi Informasi dan Komunikasi Jurnal Pengabdian Masyarakat Majapahit Journal of Islamic Finance dan Management Jurnal Pengabdian Sosial PEDAMAS (Pengabdian Kepada Masyarakat) Abuya: Jurnal Pendidikan dasar Advances In Social Humanities Research Majapahit Journal of Islamic Finance dan Management Harmoni Pendidikan: Jurnal Ilmu Pendidikan Ruang Advances in Computer System Innovation Journal (ACSI Journal) Akademika Jurnal Teknologi Pendidikan Jurnal Cendekia Ilmiah BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Jurnal Cakrawala Akuntansi
Lutfi Lutfi
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Pengukuran Kinerja Rumah Sakit Umum Daerah Raden Mattaher Provinsi Jambi Dengan Konsep Balanced Scorecard Rahmadani, Ima; Wijaya, Rico; Lutfi, Lutfi
Jurnal Akuntansi & Keuangan Unja Vol 10 No 04 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i04.48806

Abstract

This study aims to answer the question of how the financial performance of Raden Mattaher Regional General Hospital, Jambi Province, can be evaluated in terms of efficiency and effectiveness of budget management using the Balanced Scorecard (BSC) concept. The research employs a descriptive qualitatitative approach with a case study method, in which the data analyzed consist of official hospital financial reports for 2023 and 2024 obtained through an online desk study. The analysis was carried out by calculating several financial ratios, including profit margin, current ratio, collection period, return on investment, debt to asset ratio, asset turnover, and cost recovery rate. The findings indicate that the hospital’s financial performance in 2024 experienced a significant decline compared to previous year. In addition, liquidity and solvency ratios showed a worsening trend, while the effectiveness of asset utilization also decreased. The study provides practical implications in the form of recommendations for revenue diversification, improving operational cost efficiency, and strengthening performance-based financial governance. Theoretically, the results enrich the body of knowledge regarding the implementation of the Balanced Scorecard in measuring the performance of regional public hospitals as public service agencies with BLUD status.
Examining Internal and External Drivers of Profitability in Indonesian Rural Banks: Evidence from Panel Data Analysis Tampubolon, Gordon Pardamean; Lutfi, Lutfi
Jurnal Samudra Ekonomi dan Bisnis Vol 17 No 1 (2026): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v17i1.12646

Abstract

This study investigates the internal and external determinants of profitability in Indonesian Rural Banks (BPR), with credit risk acting as a mediating variable. Internal factors include capital adequacy, bank size, operational efficiency, and credit distribution, while external factors comprise inflation and interest rates. The study utilizes a panel data regression method, covering 23 conventional BPRs operating in West and Central Kalimantan from 2019 to 2023. The findings reveal that capital adequacy negatively affects profitability, whereas operational efficiency and credit distribution exert positive influences. However, excessive credit expansion leads to rising non-performing loans (NPL), which subsequently diminish profitability. Interest rates and inflation have no significant impact. This research contributes to the literature by empirically confirming the mediating role of credit risk in rural bank performance and offers strategic insights for policymakers and rural bank managers to strengthen financial sustainability.
Pelatihan Akuntansi Biaya Produksi Untuk Usaha Makanan Ringan Rumahan Berbasis Komunitas Di Kelurahan Olak Kemang Ridwan, Muhammad; Kusumastuti, Ratih; Erwati, Misni; Lutfi, Lutfi; Maisyarah, Nyimas Dian
Jurnal Pengabdian Sosial Vol. 3 No. 2 (2025): Desember
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/0wj1gx42

Abstract

Program pengabdian kepada masyarakat ini dirancang untuk meningkatkan kapasitas pengelolaan keuangan pada usaha camilan rumahan di Kelurahan Olak Kemang melalui pelatihan akuntansi biaya produksi dengan pendekatan berbasis komunitas. Banyak pelaku usaha mikro dan kecil masih mengandalkan metode tradisional dan tidak terstruktur dalam menghitung biaya produksi, sehingga menyebabkan ketidakakuratan dalam penetapan harga jual, penurunan daya saing, serta margin keuntungan yang terbatas. Untuk mengatasi permasalahan tersebut, program ini memberikan sesi pelatihan, pendampingan, dan latihan praktis mengenai konsep dasar klasifikasi biaya, perhitungan penggunaan bahan baku, biaya tenaga kerja, alokasi overhead, dan penentuan harga pokok produksi. Pelaksanaan kegiatan dilakukan secara partisipatif untuk memastikan pengetahuan dan keterampilan yang diperoleh dapat langsung diterapkan dalam aktivitas bisnis sehari-hari. Hasil kegiatan menunjukkan bahwa para peserta memperoleh pemahaman yang lebih baik mengenai cara mencatat, menghitung, dan menganalisis biaya produksi secara sistematis, yang berdampak pada peningkatan akurasi penetapan harga serta meningkatnya kesadaran terhadap pengendalian biaya. Selain itu, program ini memperkuat kolaborasi antar pelaku usaha berbasis komunitas, sehingga tercipta sistem dukungan yang mendorong berbagi pengetahuan dan pemecahan masalah secara kolektif. Dengan meningkatkan kompetensi individu dan jejaring komunitas, inisiatif ini tidak hanya berkontribusi pada peningkatan efisiensi dan profitabilitas usaha, tetapi juga mendukung keberlanjutan pembangunan ekonomi lokal dalam jangka panjang.
Pemetaan Usaha UMKM Melalui Pencatatan dan Penilaian Kelayakan untuk Akses Modal di Kelurahan Olak Kemang Keuangan Kelurahan Berbasis Digital di Kantor Lurah Olak Kemang Kusumastuti, Ratih; Erwati, Misni; Lutfi, Lutfi; Sumarni, Sumarni; Maisyarah, Nyimas Dian
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.849

Abstract

Program pengabdian kepada masyarakat ini bertujuan untuk memperkuat literasi keuangan dan keberlanjutan usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Olak Kemang melalui kegiatan pemetaan usaha secara sistematis, pencatatan keuangan, serta penilaian kelayakan sebagai dasar dalam mengakses permodalan. Banyak UMKM di wilayah tersebut menghadapi kendala dalam mengelola data keuangan dan menyiapkan dokumen penilaian kelayakan yang dibutuhkan oleh lembaga keuangan, sehingga peluang untuk memperoleh tambahan modal menjadi terbatas. Kegiatan ini dilaksanakan melalui lokakarya partisipatif, sesi pendampingan, dan bantuan langsung dalam penerapan sistem pencatatan keuangan sederhana yang disesuaikan dengan karakteristik usaha lokal. Selain itu, diperkenalkan pula kerangka evaluasi kelayakan untuk membantu para pelaku UMKM memahami indikator utama kesehatan keuangan, potensi pertumbuhan usaha, serta strategi manajemen risiko. Hasil program menunjukkan bahwa para peserta UMKM memperoleh peningkatan keterampilan dalam mendokumentasikan transaksi, menyusun laporan keuangan dasar, dan menganalisis kelayakan usaha. Proses pemetaan juga menghasilkan profil ekosistem usaha yang lebih jelas dan dapat dimanfaatkan oleh pemerintah maupun lembaga keuangan dalam merancang skema pembiayaan yang tepat sasaran. Program ini tidak hanya meningkatkan kapasitas manajerial para pelaku UMKM, tetapi juga mendorong inklusi keuangan dengan menjembatani kesenjangan antara usaha kecil dan akses terhadap pendanaan eksternal. Dengan demikian, inisiatif ini berkontribusi pada penguatan ketahanan ekonomi masyarakat dan mendukung pengembangan ekonomi lokal yang lebih berkelanjutan.
The Effect Of Organizational Culture And Work Environment On Employee Performance With Moderation Of Organizational Citizenship Behavior At Bank Jatim Hr Muhammad Surabaya Branch Hati, Aulia Permata; Lutfi, Lutfi
At-Tadbir : jurnal ilmiah manajemen Vol 10, No 1 (2026): At-Tadbir: jurnal ilmiah manajemen
Publisher : Islamic University of Kalimantan MAB Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/atd.v10i1.22289

Abstract

This study aims to analyze the influence of organizational culture and work environment on employee performance with Organizational Citizenship Behavior (OCB) as a moderating variable at Bank Jatim HR Muhammad Surabaya Branch. This study was motivated by fluctuations in employee performance as reflected in KPI achievements and inconsistencies in previous studies regarding the relationship between variables. A quantitative approach was used with convenient sampling. Data were collected through questionnaires distributed to employees and analyzed using Partial Least Square–Structural Equation Modeling (PLS-SEM). The results of the study indicate that organizational culture and work environment have a positive and significant effect on employee performance. OCB also has a positive effect on performance and is proven to moderate the influence of organizational culture and work environment on employee performance. This means that the higher the level of OCB, the stronger the influence of organizational culture and work environment in improving performance.
DIMENSI SPIRITUAL DALAM PEMBENTUKAN KARAKTER DISIPLIN SISWA: ANALISIS KORELASIONAL SHALAT DHUHA Marwiyah, Marwiyah; Lutfi, Lutfi
Abuya: Jurnal Pendidikan Dasar Vol. 3 No. 2 (2025): Abuya: Jurnal Pendidikan Dasar
Publisher : Program Studi Pendidikan Guru Madrasah Ibtidaiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52185/abuyaVol3iss2Y2025916

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pelaksanaan shalat dhuha berjamaah terhadap tingkat kedisiplinan siswa di MA Husnul Khatimah Aengmerah Batuputih. Penelitian menggunakan pendekatan kuantitatif dengan desain korelasional. Populasi penelitian terdiri atas 34 siswa dan seluruhnya dijadikan sampel melalui teknik sampling total. Pengumpulan data dilakukan melalui observasi, angket, dan dokumentasi, sedangkan analisis data menggunakan uji korelasi Pearson, uji parsial (uji t), dan uji simultan (uji F) dengan bantuan IBM SPSS Statistics 26. Hasil uji korelasi Pearson menunjukkan adanya hubungan positif dengan tingkat kekuatan sedang antara pelaksanaan shalat dhuha berjamaah dan kedisiplinan siswa (r = 0,393; p = 0,021). Hasil uji t menunjukkan bahwa pelaksanaan shalat dhuha berjamaah berpengaruh positif dan signifikan terhadap kedisiplinan siswa (t = 2,421; p = 0,021). Selanjutnya, hasil uji F menunjukkan bahwa model regresi secara simultan signifikan (F = 5,861; p = 0,021). Temuan ini mengindikasikan bahwa pembiasaan shalat dhuha berjamaah yang dilaksanakan secara rutin dan terstruktur berkontribusi nyata dalam meningkatkan kedisiplinan siswa. Dengan demikian, kegiatan shalat dhuha berjamaah dapat dijadikan sebagai salah satu bentuk pembiasaan religius yang efektif dalam membentuk perilaku disiplin siswa di lingkungan madrasah.
Determinasi Niat Nasabah dalam Memilih Produk Kredit di Banco Nacional de Comércio Timor-Leste: Peran Norma Subjektif dan Sikap dengan Moderasi Faktor Demografi Bere, Marcos Ulan; Lutfi, Lutfi
Jurnal Samudra Ekonomi dan Bisnis Vol 17 No 2 (2026): JSEB
Publisher : Fakultas Ekonomi dan Bisnis Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v17i2.14177

Abstract

The study aims to analyze the factors influencing customer intentions to choose credit products at Banco Nacional de Comércio Timor Leste, focusing on subjective norms, attitudes, and customer demographic factors. The study used a quantitative approach with the SEM-PLS method on 120 credit customers selected through a purposive sampling technique. The results showed that subjective norms and attitudes significantly influenced customer intentions to choose credit products. Marital status was also proven to have a significant influence on customer intentions and was able to strengthen the influence of subjective norms on the intention to choose credit products, but did not moderate the influence of attitudes on intentions. Education, gender, and age were found to have no significant influence on the intention to choose credit products. The findings of this study can be used as strategic considerations for banks and banking authorities in formulating more effective and efficient promotional strategies, credit education, and financial behavior.
The Effect Of Capital, Financing, And Operational Efficiency On Profitability Through Financing Risk Mediation In Sharia BPR Parjiyanto, Parjiyanto; Lutfi, Lutfi
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 2 (2026): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i2.9457

Abstract

This study investigates the impact of capital adequacy (CAR), financing (FDR), and operational efficiency (BOPO) on profitability (ROA), with financing risk (NPF) as a mediating variable, in Islamic Rural Banks (BPRS) in East Java during 2019–2023. Using a quantitative approach with panel data regression on 24 BPRS over five years of observation (N = 120), model selection tests (Chow, Hausman, and Lagrange Multiplier) identified the Random Effect Model as the most appropriate estimation method. Mediation analysis was conducted using the Baron & Kenny causal step approach. The findings show that financing risk (NPF) and operational efficiency (BOPO) negatively and significantly affect profitability, while capital adequacy (CAR) and financing (FDR) exert no significant effect. Importantly, NPF demonstrates a full mediating role in the relationship between FDR and ROA, suggesting that financing can enhance profitability only when supported by effective risk management. This study underscores the necessity for Islamic banks to strengthen adaptive risk management and operational efficiency to achieve sustainable profitability.
THE RELATIONSHIP BETWEEN DEMOGRAPHIC FACTORS AND INVESTMENT DECISION IN SURABAYA Lutfi Lutfi
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 3 (2010): December 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i3.13

Abstract

The financial literature supports an increasing role for behavioral aspects of investment decision making. Among other factors, demographic factor may influence investors’ risk tolerance and investment preferences. This paper explores the relationship between demo- graphic factors, such as gender, age, marital status, education, income, and family members, and investor’s risk tolerance as well as investment preference. First of all, it attempts to reveal the relationship between investor’s demographic factors (gender, age, marital status, education, income, and number of family) and investor’s risk behavior (risk seeker, risk averse. Secondly, it tries to see the relationship between investor’s demographic factors (gender, age, marital status, education, income, and number of family) and types of invest- ment (bank products, capital market instruments, and physical assets). Finally, it endeavors to uncover the relationship between investor’s demographic factors (gender, age, marital status, education, income, and number of family) and types of investment (bank products, capital market instruments, and physical assets). Using a sample of 84 investors in Surabaya, this study shows that demographic factors explain investor’s risk tolerance and investment preference. The results also reveal a significant relationship between investors’ risk toler- ance and their investment preferences.
FINANCIAL PERFORMANCE ANALYSIS OF TRANSPORTATION COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021-2023 Waddah, Atik; Sam, Iskandar; Lutfi, Lutfi
Jurnal Cakrawala Akuntansi Vol. 18 No. 2 (2026): Jurnal Cakrawala Akuntansi
Publisher : Faculty of Economics and Business Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jca.v18i2.51812

Abstract

This study aims to analyze the financial performance of transportation companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The analysis focuses on evaluating company performance using profitability and activity ratios, including Net Profit Margin, Return on Equity, Return on Assets, Gross Profit Margin, and Total Assets Turnover. This research employs a quantitative descriptive approach using secondary data obtained from audited annual financial statements. The research sample consists of six transportation companies selected through purposive sampling based on data availability and listing consistency during the observation period. The results show that the financial performance of transportation companies varies significantly among firms. Several companies demonstrate relatively better profitability and asset utilization, indicating effective cost control and operational efficiency, while others exhibit lower performance due to inefficiencies in managing costs and assets. This study provides a clear assessment of the financial health and operational efficiency of Indonesian transportation companies from 2021 to 2023. It also offers practical guidance to help managers improve cost control and assist investors in making well-informed decisions.
Co-Authors Abdul Latif Achmad Hizazi Afriantoni Afriantoni Alayfia, Fify Amir, Nour Ariyanti AmirUniversitas Negeri Makassar , Nour Ariyanti Andi Yuyung Anjeli S. Paisey Anwar Hafidzi Aslan Irunsah Asnawi Bahar, Muh Assyifa, Hakhan Maulana Atiyyah, Jazilatul Bahri, Zainul Bere, Marcos Ulan Burhanuddin Burhanuddin Buwarda, Sukriyah Chairunisa, Salsabila Chang, Ming-Chung Cindy Puspita Sari Damarwulan, Liza Mumtazah Dassucik, Dassucik Deltri Dikwardi Eisenring DEWI FITRIANI Dica Lady Silvera Diqbal Satyanegara Dwi Pita Reski Enok Nurhayati FARIHEN, FARIHEN Ferri Hidayad, Ferri Firdaus, Shafira Maharani Fitrini Mansur Hafidah, Andi Haikal Azrasabiy Hansein Arif Wijaya Hati, Aulia Permata Hazikin, Dimas Nur Hendra, Robi Heriyani Heriyani Ida Lapadi Idrus , Imriani Imansyah, Farizal Imas Amalia Imawati, Sri Ismawati Ismawati Kaliey, Ricky Yohanes Kamalatsyah, Taza Athirah Karsikah Karsikah Kartikasari, Devini Kholid, Ikhwan La Ode Muhammad Rujiman Rujiman La Suriadi Lestari, Sindi Luthviyah Romziana Madziatul Churiyah Maisyarah, Nyimas Dian Marwiyah Misni Erwati Misriandi, Misriandi Muazza Muazza Muchlis, Aditia Muetia, Muetia muhammad irfan Muhammad Irfan Muhammad Ramli Muhammad Ridwan Muhdi Muhdi Nabila Tria Amanda Nugraha, Fajar Mulya Nurbety Tarigan Parjiyanto, Parjiyanto Rafiqi Rahayu, Nur Azizah Rahmadani, Ima Rahmat Sholihin Ramdansyah, Agus David Ratih Kusumastuti Reski, Dwi Pita Rico Wijaya Z Roihan, Muhammad Romansyah Sahabuddin RR. Ella Evrita Hestiandari Safrillah, Nur Fadhilah Sam, Iskandar Sarifuddin Sarifuddin Satyanagara, Diqbal Satyanegara, Diqbal Selian, Mardiah Mutiara Puspitasari Siska Kusuma Wardani, Siska Kusuma Sofi’i, Imam Sonjaya, Trisna Sumarni Sumarni Susbiyantoro, Susbiyantoro Syavardie, Yimmi Tampubolon, Gordon Pardamean Tutik Handayani Tyas, Utami Waddah, Atik Wahyudi Wahyudi Wajdi, Muhammad Wawan Prahiawan Widya Sari Wendry Wiralestari, Wiralestari Yuyung, Andi Zahir, Abdul Zahra, Tasya Nailah Zulqifli, Muhammad