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All Journal Jurnal Ekonomi Kuantitatif Terapan Eksistansi IJEBD (International Journal Of Entrepreneurship And Business Development) Journal of Economic, Management, Accounting and Technology (JEMATech) Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Research in Vocational Studies (IJRVOCAS) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Ekonomics, Finance, and Management Studies
Sukmini Hartati
Politeknik Negeri Sriwijaya
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Dampak Aktivitas Operasional Terhadap Penerimaan Sisa Hasil Usaha Koperasi Bmt Tarbiyah Palembang Muhammad Fauzan Anhaf; Sukmini Hartati
EKSISTANSI Vol. 9 No. 2 (2020): Jurnal Eksistansi
Publisher : Politeknik Negeri Sriwijaya

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

Abstract

This research to analysis of Effect of Credit Sales and Operating Expenses Against Acceptance Time Results of Operations (SHU) Cooperative BMT Tarbiyah Palembang. The research data sourced from financial statements cooperative BMT Tarbiyah Palembang. Model analysis used simple linear regression where the variables used in this study consisted of free variable, namely: credit sales (XI), operating expenses (X2), and the dependent variable is the balance of the (Y). In accordance with the results of statistical analysis, it turns out jointly and variable partial credit sales and operating expenses had a significant effect on the balance of the (SHU) at BMT cooperative Tarbiyah Palembang.
PELATIHAN PENGELOLAAN KEUANGAN DAN PENGOLAHAN LIMBAH KOTORAN IKAN BAGI KELOMPOK PEMBUDIDAYA IKAN MACAN KUMBANG Nelly Masnila; Indra Griha Tofik Isa; Riana Mayasari; Rika Sadariawati; Sukmini Hartati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2021): Volume 2 Nomor 3 Tahun 2021
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v2i3.2348

Abstract

Ikan menjadi salah satu komoditas utama khususnya di Sumatera Selatan, sehingga banyak masyarakat yang menjadi pembudidaya ikan. Salah satu diantaranya adalah Kelompok Pembudidaya Ikan “Macan Kumbang” yang berasal dari Palembang. Kelompok ini dibentuk pada tahun 2005 dan sudah memiliki lebih dari 30 keanggotaan pembudidaya ikan. Permasalahan yang terjadi adalah (1) Tidak ada pengelolaan keuangan dan manajemen yang baik dan (2) Tidak adanya pengetahuan terkait pengelolaan kotoran ikan. Padahal kelompok ini banyak memiliki kolam ikan dan berpotensi dijadikan sarana pemupukan dalam pemanfaatan air kolam. Sehingga rencana penyelesaian permasalahan tersebut adalah dengan (1) pendampingan dan pelatihan pengelolaan keuangan dan manajemen usaha dengan menggunakan bantuan teknologi untuk mempermudah proses pelaporan dan (2) Pendampingan dan pelatihan dalam mengolah kotoran ikan. Pelatihan dilakukan dengan menggunakan “tabung fermentor / pendendap”. Hasil akhir dari kegiatan pendampingan ini terjadi peningkatan kapasitas bagi mitra dari aspek pemahaman pengelolaan keuangan yang terdiri dari aspek biaya, aspek pendapatan dan aspek durasi pembudidayaan sehingga pembudidaya ikan dapat mengetahui kapan pengembalian modal kerja terjadi, serta pembudidaya ikan dapat memanfaatkan limbah kotoran ikan dari air kolam menjadi nutrisi alami bagi tanaman hidroponik.
Prediksi Potensi Kesulitan Keuangan pada PT Garuda Indonesia (Persero) Tbk Rana Raihana Aksara; Rita Martini; Firmansyah Firmansyah; Sukmini Hartati
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 6 No 1 (2023): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v6i1.3136

Abstract

Analisis potensi kesulitan keuangan dalam industri penerbangan yang terdaftar di Bursa Efek Indonesia dengan menggunakan model Altman (Z-Score), model Springate (S-Score), model Zmijewski (X-Score), dan Model Grover (G-Score) ditujukan untuk menentukan potensi kebangkrutan pada PT Garuda Indonesia (Persero) Tbk. Data sekunder yang digunakan yaitu laporan keuangan tahun 2018-2020. Hasil prediksi Financial Distress atau prediksi kebangkrutan yang mengg­­­unakan model Altman menunjukkan PT Garuda Indonesia (Persero), Tbk berada pada area bangkrut, yaitu mengalami kesulitan keuangan pada 2018 hingga 2020, model Springate berada pada posisi distress dan mengalami kebangkrutan pada 2018 dan 2020, sedangkan pada tahun 2019 berada pada grey area. Kemudian model Zmijewski berada pada kondisi bangkrut yaitu mengalami kondisi kesulitan keuangan dan berpotensi mengalami kebangkrutan pada tahun 2018 hingga 2020. Model Grover menunjukkan perusahaan berada pada kondisi bangkrut pada tahun 2018 dan 2020 kemudian tidak bangkrut pada tahun 2019.
Impact of the Village Fund Policy on Community Economic Empowerment during the Covid-19 Pandemic Rita Martini; Zulkifli Zulkifli; Sulaiman Sulaiman; Kartika Rachma Sari; Sukmini Hartati; Tri Anggun Pratiwi
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 6 No 2 (2023): March 2023
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v6i2.2169

Abstract

Purpose: The goal of this study is to determine the effectiveness of village budget policies in community economic empowerment during the Covid-19 pandemic by analyzing the implementation of village funds. Design/methodology/approach: The data was analyzed using qualitative descriptive analysis with village leaders and officials. Findings: According to the findings of this study, the implementation of the village fund policy in Pangkul village during the Covid-19 period went off without a hitch. The allocation of village fund budgets in empowering economic communities in Pangkul village was quite effective. People in Pangkul Village were educated on the Covid-19 pandemic. Practical implications: Pangkul Village has also developed a new program, namely a resilient village, in order to keep its community stable and maintained in the face of the Covid-19 pandemic. Paper type: Research paper
Components Affecting Changes in Gross Profit and Net Profit Initiation Rita Martini; Sulaiman Sulaiman; Kartika Sari; Kella Sauky; Sukmini Hartati
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 3 No. 1 (2023): IJRVOCAS - April
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/ijrvocas.v3i1.169

Abstract

Financial problems are one of the very vital problems for the company in the development of business in all companies. The evaluation carried out by the company must begin with analyzing each data on the financial statements by comparing the post per post or period one with another. This evaluation uses the analysis of financial statements. Gross profit or profit is one of the main goals of the company in exploring its activities. The management always plans the amount of profit each period, which is determined through the targets to be achieved. The purpose of this study is to analyze and find out the causes of changes in gross profit and changes in net profit by comparing the income statements on CV. Mag Wilab Indonesia. The author uses secondary data, namely income statement. The final result analysis technique shows the causes of changes in gross profit and changes in net income with a comparison of three consecutive years. The results of the analysis using this comparison are that there is a change in gross profit marked by a decrease in gross profit in 2020 and an increase in gross profit in 2021. In addition, the next result is a decrease in net profit 2020 and 2021.
The The Effect of Inflation and Investment Growth Rate on Local Income in South Sumatra 2018-2020 Sukmini Hartati
Jurnal Ekonomi Kuantitatif Terapan 2023: Vol. 16, No. 2, Agustus 2023 (pp.187-360)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2023.v16.i02.p03

Abstract

According to the national development mission, which calls for the realization of an independent, prosperous, and united society based on Pancasila and the 1945 Constitution. One of the strategies for improving the nation's standard of living is economic growth, involving local governments' use of natural resources and initiatives to increase products per capita. This study examines how regional original income in the Regencies/Cities of South Sumatra Province is affected by investment growth and inflation between 2018 and 2020, partially and simultaneously. The analysis in this study is done with panel data, which is a combination of cross-sectional and time-series data. Locally generate revenue is negatively impacted by the inflation rate, as this study demonstrates. Meanwhile, the rate of investment growth has a positive impact on local revenue. Local revenue is positively impacted by both inflation and the investment growth rate simultaneously.
Pengaruh Kekayaan Daerah, Dana Perimbangan, dan Belanja Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten/Kota di Provinsi Sumatera Selatan Bambang Cahyadi; Sukmini Hartati; Sri Hartaty
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9673

Abstract

This study aims to analyze the influence of Regional Wealth, Revenue Sharing Funds (Dana Perimbangan), and Regional Expenditures on the Financial Performance of Local Governments in Regencies/Cities within South Sumatra Province. This research adopts a quantitative approach using secondary data obtained from the budget realization reports (APBD) of 17 regencies/cities during the period from 2020 to 2023. The population in this study includes all local governments in South Sumatra Province, and the sampling technique used is a saturated sample, in which all members of the population are used as the research sample. The analytical method employed is multiple linear regression with the assistance of SPSS software. The results of the study indicate that Regional Wealth has a positive and significant effect on Local Government Financial Performance, while Revenue Sharing Funds have a negative and significant effect. Meanwhile, Regional Expenditures do not have a significant influence on Financial Performance. Simultaneously, all three independent variables significantly influence the Financial Performance of Local Governments. These findings suggest that optimizing Local Own-Source Revenue and managing transfer funds and regional expenditures efficiently are key factors in improving fiscal performance at the regional level.
Pengaruh Kemandirian, Efisiensi Keuangan Daerah, dan Dana Transfer Terhadap Financial Sustainability pada Pemerintah Provinsi di Sumatera Mardiana Ayu Lestari; Kartika Rachma Sari; Sukmini Hartati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 9 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i9.9506

Abstract

This study was conducted to examine the factors affecting financial sustainability in provincial governments in Sumatra. The study was measured using data from the Local Government Financial Reports (LKPD) for the period 2019-2023. This study is a quantitative study. The population used in this study consisted of 10 provinces in Sumatra. Sampling was conducted using saturated sampling techniques. Data collection techniques used documentation. Data sources utilized secondary data. Data analysis methods employed panel data multiple regression analysis. The results of this study can be concluded that, partially, the variables of Financial Independence, Regional Financial Efficiency, and Transfer Funds have a significant impact on financial sustainability. Additionally, simultaneously, Financial Independence, Regional Financial Efficiency, and Transfer Funds have a significant impact on financial sustainability in provincial governments in Sumatra.
Co-Authors Bambang Cahyadi Firmansyah Firmansyah Isa, Indra Griha Tofik Kartika Rachma Sari Kartika Sari Kella Sauky Mardiana Ayu Lestari Muhammad Fauzan Anhaf Nelly Masnila Rana Raihana Aksara Riana Mayasari Rika Sadariawati SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Sulaiman Sulaiman Tri Anggun Pratiwi Zulkifli Zulkifli