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OPTIMALISASI PENGELOLAAN KEUANGAN KOPERASI DALAM RANGKA MENINGKATKAN KINERJA KOPERASI PADA KOPERASI ASRAMA HAJI (KOPAJI) BANJARMASIN Meina Wulansari Yusniar; Monica Rahardyan Ary Helmiana; Ahmad Rifani; Redawati Redawati; Doni Stiadi; Maya Sari Dewi; Rusdayanti Asma; M. Zainal Abidin; Sufi Jikriillah; Akhmad Supriyanto; Imam Suharto
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2026): Bakti Banua: Jurnal Pengabdian kepada Masyarakat
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35130/5nkm1447

Abstract

Pengelolaan keuangan Koperasi Asrama Haji (Kopaji) Banjarmasin belum mencapai tingkat optimal, yang berdampak pada kualitas pelayanan koperasi kepada anggota dan berpotensi mengurangi kepercayaan terhadap pengurus. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi pengurus koperasi dalam manajemen dan akuntansi, serta mengimplementasikan sistem pencatatan keuangan digital berbasis Excel. Metode yang digunakan meliputi observasi, wawancara, workshop/pelatihan, dan pendampingan teknis. Hasil kegiatan menunjukkan peningkatan pemahaman pengurus mengenai manajemen keuangan koperasi, keberhasilan implementasi sistem pencatatan keuangan digital berbasis Excel, dan penerbitan laporan keuangan koperasi secara berkala dan transparan kepada anggota. Simpulan dari kegiatan ini adalah bahwa program pengabdian masyarakat ini berhasil meningkatkan kompetensi pengurus Koperasi Asrama Haji (Kopaji) Banjarmasin dalam pengelolaan keuangan, serta meningkatkan transparansi dan akuntabilitas laporan keuangan koperasi.
Pengaruh Environmental, Social, And Governance (ESG) Pada Profitabilitas Perusahaan Sub Sektor Food & Beverage Yang Terdaftar Di BEI 2021-2023 Siti Syawaliah; Rusdayanti Asma; Redawati Redawati; Akhmad Supriyanto
Servqual: Jurnal Ilmu Manajemen Vol. 4 No. 1 (2026): Servqual: Jurnal Ilmu Manajemen
Publisher : CV. Anugerah Duta Perdana

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

Abstract

This study empirically tests and proves the influence of environmental, social, and governance (ESG) on the profitability of companies in the food & beverage sub-sector listed on the IDX from 2021 to 2023. The independent variables in this study use Environmental, Social, and Governance. Company profitability as a dependent variable is measured by Return On Assets (ROA). Using a quantitative method, the study employs secondary data obtained from companies' annual financial reports and sustainability reports. The sample was selected using purposive sampling to determine the sample size, resulting in 10 companies from a population of 95 companies. Data analysis was conducted using SPSS software, including descriptive analysis, classical assumption tests, F-tests, t-tests, and R² tests. The results of the study indicate that environmental factors have a significant negative impact on company profitability, social factors have a significant positive impact on company profitability, while governance factors have a significant negative impact on company profitability
THE INFLUENCE OF DIGITAL BANKING SERVICES ON CUSTOMER SATISFACTION AT PT BANK PERMATA BANJARMASIN Minarti Limantara; M. Riza Firdaus; Akhmad Supriyanto; Yeni Susanty
Journal of Artificial Intelligence and Digital Economy Vol. 1 No. 7 (2024): Journal of Artificial Intelligence and Digital Economy
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/jaide.v1i7.745

Abstract

This research aims to determine the effect of digital banking services on customer satisfaction at PT Bank Permata Banjarmasin. The method used in literature review research is traditional literature review. The article source comes from Google Scholar. There is a screening stage in selecting a journal which consists of 3 stages, namely screening 1 selecting paid and unpaid journals, screening 2 reviewing the title and abstract, screening 3 reviewing the background, methods, results and discussion. The research results show that digital banking customers in North India are completely satisfied with the quality of services provided by digital banking. In addition, 'reliability' has the strongest risk factor impact on customer satisfaction, followed by 'tangibility' and 'responsiveness'. Reliability, tangibility, responsiveness and guarantee have a positive influence on customer satisfaction (P-value 0.05). The study also recommends that the regulatory body responsible for administering financial regulations in Malaysia should provide standard guidelines and encourage all banks in the country to properly implement digital service quality improvements. Banks should invest in DBC and develop it because DBC is a key determinant in increasing customer satisfaction through higher levels of adoption/diversification, improved service quality, and greater benefits