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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 Influence of Credit, Risk, and Efficiency on Profitability with Independent Commissioners’ Moderation Lorentia Handoko; Lutfi, Lutfi; Denpharanto Agung Krisprimandoyo
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 5 No 4 (2026): IJHESS FEBRUARY 2026
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v5i4.1935

Abstract

This study investigates the determinants of profitability in Indonesia’s Regional Development Banks (BPD) by examining the roles of credit distribution, credit risk, operational efficiency, and the proportion of independent commissioners as a moderating variable. Using panel data from 23 BPDs over the 2013–2023 period and employing a quantitative approach with fixed effect panel regression, the analysis finds that the average ROA of BPDs is 1.84% and ROE is 16.64%, both lower than those of non-BPD banks. Results show that Loan to Deposit Ratio (LDR) has a significant positive effect on ROA (coefficient 0.005557; t-value 2.54), with every 1% increase in LDR raising ROA by 0.0056%. Operational efficiency, as measured by POBO, also positively impacts profitability (coefficient 0.053626; t-value 23.17), while a 1% increase in POBO boosts ROA by 0.054%. Non-Performing Loans (NPL) do not significantly affect ROA, but negatively affect ROE. The proportion of independent commissioners (mean 66.32%) has a significant negative effect on ROA (coefficient –0.003460; t-value –2.68), and does not significantly moderate the LDR-ROA relationship. The models have high explanatory power (R² = 0.9136 for ROA; R² = 0.7767 for ROE). The study concludes that credit distribution and operational efficiency are primary drivers of BPD profitability, but increasing independent commissioners may reduce ROA. It is recommended that BPDs optimize lending, improve efficiency, and refine governance for sustainable performance.
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.
OPTIMALISASI KETERBUKAAN INFORMASI KEUANGAN MELALUI MODEL KOLABORASI PENTAHELIX: PELATIHAN BAGI PENGELOLA KEUANGAN DI KELURAHAN OLAK KEMANG KECAMATAN DANAU TELUK KOTA JAMBI Sam, Iskandar; Kusumastuti, Ratih; Erwati, Misni; Rahayu, Rahayu; Lutfi, Lutfi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i1.55879

Abstract

Program pengabdian kepada masyarakat dengan judul "Optimalisasi Keterbukaan Informasi Keuangan melalui Model Kolaborasi Pentahelix: Pelatihan bagi Pengelola Keuangan di Kelurahan Olak Kemang Kecamatan Danau Teluk Kota Jambi" dilaksanakan oleh tim dosen dari Fakultas Ekonomi dan Bisnis, Universitas Jambi. Kegiatan ini bertujuan untuk meningkatkan keterbukaan informasi keuangan di Kelurahan Olak Kemang, yang memiliki tantangan dalam pengelolaan keuangan yang transparan dan akuntabel. Keterbukaan informasi keuangan yang baik sangat penting untuk meningkatkan kepercayaan masyarakat serta mendukung pengambilan keputusan yang lebih baik. Tujuan dari program ini adalah untuk memberikan pelatihan kepada pengelola keuangan di kelurahan tentang pentingnya keterbukaan informasi keuangan dan bagaimana menerapkan prinsip-prinsip transparansi dalam pengelolaan keuangan. Model kolaborasi pentahelix, yang melibatkan lima elemen: pemerintah, akademisi, pelaku bisnis, masyarakat, dan media, digunakan sebagai kerangka kerja untuk mencapai tujuan ini. Dengan kolaborasi yang erat antara semua pihak, diharapkan dapat tercipta sistem pengelolaan keuangan yang lebih baik dan lebih transparan. Hasil pelaksanaan program pengabdian ini menunjukkan pencapaian yang signifikan dalam meningkatkan pemahaman dan keterampilan pengelola keuangan di Kelurahan Olak Kemang. Selama pelatihan, peserta mendapatkan pengetahuan mengenai prinsip-prinsip keterbukaan informasi keuangan, teknik pengelolaan keuangan yang baik, serta penggunaan teknologi untuk mendukung transparansi. Sebanyak 85% peserta mengalami peningkatan pengetahuan yang signifikan setelah mengikuti pelatihan, dan 90% dari mereka mengaplikasikan prinsip-prinsip tersebut dalam pengelolaan keuangan sehari-hari. Selain itu, program ini berhasil membangun jaringan kolaborasi antara pengelola keuangan, pemerintah setempat, dan akademisi, yang akan berkontribusi pada pengembangan sistem informasi keuangan yang lebih baik di masa depan. Dengan adanya keterbukaan informasi keuangan, diharapkan kepercayaan masyarakat terhadap pengelolaan keuangan di Kelurahan Olak Kemang dapat meningkat, serta mendukung pembangunan ekonomi yang lebih transparan dan akuntabel.
The Influence of Beauty Influencers on Purchase Decisions with Customer Engagement and Brand Image as Mediation Variables (Skintific Product Study on Generation Z) Utami, Annisa Jati; Taufik, Edi Rahmat; Lutfi, Lutfi
Return : Study of Management, Economic and Bussines Vol. 4 No. 7 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i7.383

Abstract

This study discusses burnout among Generation Z employees who are in the early stages of their careers. The objective of this research is to explore burnout more deeply among early-career Generation Z employees. This is a qualitative study that adopts an interpretive paradigm and a case study approach. The participants in this research are Generation Z employees with work tenure ranging from 0 to 2 years. The data collected were analyzed using open coding, axial coding, and selective coding. The findings of this study reveal several factors contributing to burnout among Generation Z employees, including work organization and job content, interpersonal relationships and leadership, work-life balance and job security, workplace values, health and well-being, personality, and offensive behavior. Additionally, this study identifies social stereotypes as a contributing factor to burnout among Generation Z employees. These factors emphasize that burnout is multifactorial and contextual, particularly within the dynamic yet structurally unstable culture of early-stage startups. If companies are able to establish clearer job descriptions and standard operating procedures (SOPs), provide psychological support and open discussion spaces, create informal activities such as sports or social gatherings to improve work-life balance, and adjust compensation systems to match workload demands, employee performance will increase, ultimately leading to business growth.
Peran Brand Image dalam Memediasi Pengaruh Co-branding dan Celebrity Endorser terhadap Purchase Decision Husnika, Kisti; Lutfi, Lutfi; Satyanegara, Diqbal
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.15258

Abstract

Meningkatnya persaingan dalam industri makanan ringan di Indonesia, khususnya di kalangan konsumen Generasi Z, mendorong perusahaan untuk mengadopsi strategi pemasaran inovatif seperti co-branding dan penggunaan celebrity endorser guna memengaruhi perilaku pembelian. Penelitian ini bertujuan untuk menganalisis pengaruh co-branding dan celebrity endorser terhadap keputusan pembelian dengan brand image sebagai variabel mediasi pada produk Mister Potato Ghost Pepper. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan pengumpulan data melalui survei terhadap 153 konsumen Generasi Z berusia 13–28 tahun menggunakan teknik purposive sampling. Analisis data dilakukan dengan metode Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS) menggunakan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa co-branding dan celebrity endorser berpengaruh positif dan signifikan secara langsung terhadap keputusan pembelian. Selain itu, kedua variabel tersebut juga berpengaruh signifikan terhadap brand image, yang selanjutnya memberikan pengaruh positif terhadap keputusan pembelian. Hasil analisis mediasi menunjukkan bahwa brand image berperan sebagai mediator parsial dalam hubungan antara co-branding dan celebrity endorser dengan keputusan pembelian. Temuan ini menegaskan pentingnya integrasi strategi kemitraan merek dan pemasaran berbasis figur publik dalam memperkuat persepsi merek serta memengaruhi keputusan konsumen. Penelitian ini memberikan kontribusi empiris dalam literatur manajemen pemasaran, khususnya terkait peran mediasi brand image dalam meningkatkan efektivitas strategi promosi kontemporer.
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.
Evaluation of the Impact of PSAK 71 Implementation on the Financial Performance of Regional Development Banks: A Comparative Study Before and After the Adoption of the Standard Rahayu, Rahayu; Herawaty, Netty; Lutfi, Lutfi; Albetris, Albetris; Luthfi, Musthafa
Greenation International Journal of Economics and Accounting Vol. 4 No. 1 (2026): Greenation International Journal of Economics and Accounting (March - May 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i1.782

Abstract

The study uses data from 24 Regional Development Banks (BPD) over a six-year period (2018–2023), consisting of two years before and four years after the implementation of PSAK 71. The ratios examined include Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), and Loan to Deposit Ratio (LDR). The analysis results indicate that there are significant differences in the ROA and BOPO variables after the implementation of PSAK 71, while the other variables do not show significant changes. These findings suggest that the new accounting standard has a selective impact on indicators of bank financial performance. This study provides empirical contributions for regulators, public accountants, and banking management in understanding the implications of new accounting policies on the stability and efficiency of the banking sector.
Co-Authors Abdul Latif Achmad Hizazi Afriantoni Afriantoni Alayfia, Fify Albetris Amir, Nour Ariyanti AmirUniversitas Negeri Makassar , Nour Ariyanti Andi Yuyung 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 Denpharanto Agung Krisprimandoyo DEWI FITRIANI Dica Lady Silvera Diqbal Satyanegara Dwi Pita Reski Enok Nurhayati FARIHEN, FARIHEN Ferri Hidayad, Ferri Firdaus, Shafira Maharani Fitrini Mansur Hafidah, Andi Hafidzi, Anwar Haikal Azrasabiy Hansein Arif Wijaya Hati, Aulia Permata Hazikin, Dimas Nur Hendra, Robi Heriyani Heriyani Husnika, Kisti Idrus , Imriani Imansyah, Farizal Imas Amalia Imawati, Sri Ismawati Ismawati Kaliey, Ricky Yohanes Kamalatsyah, Taza Athirah Karsikah Karsikah Kartikasari, Devini Kholid, Ikhwan Lestari, Sindi Lorentia Handoko Luthfi, Musthafa Luthviyah Romziana Madziatul Churiyah Maisyarah, Nyimas Dian Meliza Silvy Misni Erwati, Misni Misriandi, Misriandi Muazza Muazza Muchlis, Aditia Muetia, Muetia Muhammad Irfan muhammad irfan Muhammad Ramli Muhammad Ridwan Muhdi Muhdi Mutmainnah Mutmainnah Nabila Tria Amanda Netty Herawaty Nugraha, Fajar Mulya Nur Aini, Nadya Septi Parjiyanto, Parjiyanto Rafiqi Rahayu Rahayu 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 Rr. Iramani 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 Taufik, Edi Rahmat Tyas, Utami Utami, Annisa Jati Wahyudi Wahyudi Wajdi, Muhammad Wawan Prahiawan Widya Sari Wendry Wiralestari, Wiralestari Yuyung, Andi Zahir, Abdul Zahra, Tasya Nailah Zulqifli, Muhammad