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Peran Manajemen Keuangan dalam Meningkatkan Kinerja UMKM Listanti, Maya; Muchtar, Muchtar; T. Nazarullah, T. Nazarullah
Economia: Journal of Economics and Management Vol 4 No 1 (2025): Economia: Journal of Economics and Management
Publisher : Cyber Media Indonesia

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

Abstract

This study aims to analyze the role of financial management in improving the performance of Micro, Small, and Medium Enterprises (MSMEs) through a literature review approach. The research employs a descriptive qualitative method by examining relevant academic sources, including journals, books, and scholarly articles. The findings indicate that financial management plays a crucial role in enhancing MSME performance, particularly through systematic financial recording, effective cash flow management, and proper financial planning and cost control. The implementation of sound financial management practices contributes to improved operational efficiency, profitability, and business stability. Furthermore, financial management enables MSME owners to make more rational and data-driven decisions. Therefore, financial management can be considered a key factor in strengthening the competitiveness and long-term sustainability of MSMEs in a dynamic business environment. Abstrak Penelitian ini bertujuan untuk menganalisis peran manajemen keuangan dalam meningkatkan kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) melalui pendekatan kajian pustaka. Metode yang digunakan adalah kualitatif deskriptif dengan mengkaji berbagai literatur ilmiah yang relevan, seperti jurnal, buku, dan artikel akademik. Hasil kajian menunjukkan bahwa manajemen keuangan memiliki peran penting dalam mendukung kinerja UMKM, terutama melalui pencatatan keuangan yang sistematis, pengelolaan arus kas yang efektif, serta perencanaan dan pengendalian biaya. Penerapan praktik manajemen keuangan yang baik terbukti mampu meningkatkan efisiensi operasional, profitabilitas, serta stabilitas usaha. Selain itu, manajemen keuangan juga berperan dalam membantu pelaku UMKM dalam pengambilan keputusan yang lebih rasional dan berbasis data. Dengan demikian, manajemen keuangan menjadi faktor kunci dalam meningkatkan daya saing dan keberlanjutan UMKM di tengah dinamika lingkungan bisnis.
Retrospective Analysis of Work From Home for Civil Servants During The Covid- 19 Pandemic Akbar, Gugun Geusan; Nurliawati, Nita; Muchtar, Muchtar; Ramdhani, Abdullah
Jurnal Borneo Administrator Vol. 17 No. 2 (2021): August, 2021
Publisher : Pusjar SKPP Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i2.811

Abstract

The COVID-19 pandemic hitting Indonesia has created new habitual adaptations, including working from home for civil servants. This policy presents a new challenge, namely maintaining performance through achieving the effectiveness of working from home. The present study investigates the implementation of the work from home policy through Spearman's rank-order correlation analysis to examine the correlation between research variables. Furthermore, after the Kruskal-Wallis significant test, the Dunn-Bonferroni post hoc method was used to look for the differences between the factors affecting the effectiveness of working from home of the civil servants based on gender and age and education, and years of service. Data were collected through questionnaires to 437 civil servants from various government agencies, both central and regional. The study's findings indicate differences in the factors influencing the effectiveness of working from home and the skills required depending on gender, age, education, and years of service. The results also show that information technology support is not evenly distributed in implementing the work from home policy. The implication of this study suggests that the evaluation of the implementation of the work from home policy for the civil servants is beneficial for the government in considering sustainability and quality development in the future.
Determinants of Purchase Decisions for Physical K-pop Albums: Evidence from Starship Entertainment Consumers in Indonesia Trisnawijaya, Muhammad Sa’ad; Jirajaya, Brian Jesse; Yosal, Richard Efrem; Tijang, Nicolas; Sumilat, Ian Thomas; Muchtar, Muchtar
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.786

Abstract

Purpose: This study aims to analyze the influence of Service Quality, Brand Image, Promotion, and Product Quality on Customer Satisfaction and their implications for Purchase Decisions related to physical K-pop albums associated with Starship Entertainment artists. Research Method: This study employed a quantitative explanatory approach using survey data collected from 114 respondents in Indonesia who had previously purchased physical albums from Starship Entertainment artists. Respondents were selected using purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS software, including measurement and structural model evaluation. Results and Discussion: The findings indicate that Service Quality, Brand Image, Promotion, and Product Quality positively influence Customer Satisfaction. Furthermore, Customer Satisfaction positively influences Purchase Decisions for physical K-pop albums. The results suggest that consumers’ evaluations of product quality, promotional communication, service performance, and agency reputation contribute to purchasing behavior in the entertainment industry. Implications: The findings provide practical insights for entertainment agencies regarding the importance of maintaining product quality, effective promotional communication, service reliability, and positive brand reputation to strengthen consumer purchasing decisions. Originality: This study develops a structured marketing-based model that examines Purchase Decisions in the context of physical K-pop album consumption using measurable consumer behavior constructs.
Tata Kelola Dana BOS dan Transparansi Anggaran sebagai Determinan Kinerja Guru Muhlasin, Muhlasin; Muchtar, Muchtar; Wijianto, Wijianto
Journal of Public Power Vol. 8 No. 1 (2024): Juni 2024
Publisher : Universitas Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/jpp.v8i1.8106

Abstract

This study aims to analyze the effect of School Operational Assistance fund management and budget transparency on teacher performance at MTs Negeri 6 Madiun. The study employed a quantitative approach with descriptive and verification analysis. The population consisted of 38 teachers, and all members of the population were used as respondents through a saturated sampling technique. Data were collected through questionnaires, observation, and documentation, while the data were analyzed using multiple linear regression. The findings indicate that BOS fund management and budget transparency have positive and significant effects on teacher performance, both partially and simultaneously. The simultaneous contribution of the two independent variables reached 82.89 percent, indicating that school financial governance is a major determinant of teacher performance. Nevertheless, the implementation of BOS fund management and budget transparency has not fully reflected good governance principles because access to information, reporting discipline, and stakeholder participation remain limited. These conditions influence teacher performance in lesson planning, classroom implementation, learning evaluation, administrative completeness, and participation in additional school activities. The study emphasizes that effective, accountable, and transparent school financial governance can strengthen teacher motivation, improve the learning environment, and support sustainable educational quality.
Analisis Dampak Program Keluarga Harapan terhadap Penurunan Kemiskinan di Kecamatan Kesamben Kabupaten Jombang Raikhani, Agus; Muchtar, Muchtar; Faikotul Himmah, Elok
Journal of Public Power Vol. 8 No. 2 (2024): Desember 2024
Publisher : Universitas Darul Ulum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32492/jpp.v8i2.8206

Abstract

This article aims to analyze the influence of the Family Hope Program social assistance on poverty reduction among beneficiary families in Kesamben Subdistrict, Jombang Regency. The study was developed from quantitative research involving 97 respondents representing a population of 2,813 beneficiary families. The independent variables include the utilization of assistance in the health, education, and economic sectors, while the dependent variable is poverty reduction. Data were collected through questionnaires, observation, documentation, and interviews, and then analyzed using descriptive statistics, classical assumption tests, partial tests, simultaneous tests, multiple linear regression, and coefficient of determination. The findings show that all instruments were valid and reliable, the residuals were normally distributed, and there were no symptoms of multicollinearity, heteroscedasticity, or autocorrelation. Partially, the health sector had a significant effect with a significance value of 0.000, the education sector had a significant effect with a significance value of 0.004, and the economic sector had a significant effect with a significance value of 0.018. Simultaneously, the three variables had a significant effect with an F value of 97.043 and a significance value of 0.000. The R Square value of 0.758 indicates that 75.8 percent of the variation in poverty reduction can be explained by the three variables. These findings confirm that conditional social assistance functions not only as a consumption buffer, but also as an instrument for behavioral change, improved access to basic services, and strengthening the economic capacity of poor households.
Evaluasi Kelayakan Struktur Gedung SDN Cipageran Mandiri 1 Kota Cimahi Jawa Barat Muchtar, Muchtar; Gunadi, Riawan; Puspitasari, Ira; Nurdin, Muhamad Irfan; Zakiyyah, Amirah; Muflih, Moch. Imam
RekaRacana: Jurnal Teknik Sipil Vol 12, No 1: Maret 2026
Publisher : Institut Teknologi Nasional, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26760/rekaracana.v12i1.44

Abstract

ABSTRAKSDN Cipageran Mandiri 1 Kota Cimahi memiliki gedung bertingkat yang menimbulkan kekhawatiran terkait keselamatan dan kenyamanan pengguna akibat kerusakan struktural maupun arsitektural. Penelitian ini bertujuan mengevaluasi kelayakan struktur gedung C melalui inspeksi visual, pengujian non-destruktif (NDT), serta analisis struktur menggunakan perangkat lunak berbasis metode elemen hingga. Metode penelitian dilakukan secara kuantitatif melalui tahapan studi literatur, pengumpulan data sekunder, pemeriksaan visual, pengujian NDT (Rebound Hammer Test, Ultrasonic Pulse Velocity, Brinell Hardness Test, Liquid Penetrant Test, dan uji vertikalitas), hingga pemodelan struktur 3D. Hasil pengujian menunjukkan variasi mutu beton yang signifikan (29,1–407,4 kg/cm²) serta mutu baja yang tidak seragam (693,3–1432,6 MPa). Selain itu, ditemukan cacat pada sambungan las, korosi pada elemen baja, serta penyimpangan vertikal pada beberapa kolom. Analisis permodelan memperlihatkan stress ratio >1 pada sejumlah elemen balok dan kolom serta deformasi yang melebihi batas standar L/240, sehingga struktur dinyatakan tidak memenuhi persyaratan SNI 1729:2020. Kesimpulan dari penelitian ini adalah bahwa gedung C SDN Cipageran Mandiri 1 memerlukan perbaikan struktural secara menyeluruh untuk menjamin keselamatan, kenyamanan, serta keberlangsungan fungsi bangunan sebagai sarana pendidikan.Kata kunci: evaluasi struktur, gedung sekolah, kelayakan bangunan, keselamatan konstruksi, NDT ABSTRACTSDN Cipageran Mandiri 1 in Cimahi City has a multi-story building that raises concerns regarding the safety and comfort of its users due to both structural and architectural damage. This study aims to evaluate the feasibility of Building C through visual inspection, non-destructive testing (NDT), and structural analysis using finite element software. The research was conducted quantitatively through several stages, including literature review, secondary data collection, visual inspection, NDT (Rebound Hammer Test, Ultrasonic Pulse Velocity, Brinell Hardness Test, Liquid Penetrant Test, and verticality test), and 3D structural modeling. The results indicate significant variations in concrete strength (29.1–407.4 kg/cm²) and non-uniform steel quality (693.3–1432.6 MPa). In addition, defects were found in the welding joints, corrosion in steel elements, and deviations in verticality in several columns. Structural modeling analysis revealed stress ratios greater than 1 in several beam and column elements, as well as deformations exceeding the L/240 limit, indicating that the structure does not comply with the requirements of SNI 1729:2020. This study concludes that Building C of SDN Cipageran Mandiri 1 requires comprehensive structural rehabilitation to ensure safety, comfort, and the continued functionality of the facility as an educational facility.Keywords: structural evaluation, school building, building feasibility, construction safety, NDT
Co-Authors Abdullah Ramdhani Agus Halim, Agus Agus Raikhani, Agus Akbar, Gugun Geusan Akmala Hadita Alam, Syamsul Alam Alfarezel, Muh. Aiman Amalia, Ayu Rizki Amalia, Putri Sheila Anggoro, Agung Doni Apriandana, Vicky Aqsa, Muhammad Ari Pratama Basir, Mustika Kusuma Bin Hasyim, Sartibi Chandra, Sheryl Oktaviana Putri Chelsea Halim, Kimberly Dahri, Muh. Ilhamuddin Dai, Bernard Limanto Dewanti, Tabita Titah Dharmawan, Dhammika Dian Wijayanto Dody Hermana Enung Enung, Enung Ery Radya Juarti, Ery Radya Fadli, Dicky Muhamad Faikotul Himmah, Elok Fathoni, Muhammad Sulchan Firjathi, Dwi Nur Firman, Afrizal Florisa, Imelsa Gosari, Steven Frendrik Gusti Yandi, Ricky Haeruddin Hafid Hasbi Shiddiq Fauzan Heriyandi, Heriyandi Hudyah Astuti Sudirman Ikeu Kania Ira Puspitasari Irwan Suluk Padang, Irwan Suluk Jirajaya, Brian Jesse Kamasi, Jason Raphael Karnisah, Iin khusnul khotimah Kusuma, Yusmiati Laij, Theo Given Leonarto, Yehezkiel Liang, Nadia Della Liling, Marsela Jein Liongady, Shane Juan Listanti, Maya Lordianto, Rogerd Philip M. Imron Rosyadi, M. Imron Michael, Andre Monalisa Monalisa Montolalu, Stefan Josua Muflih, Moch. Imam Muh Arif, Muh Muhlasin, Muhlasin NG, Axel Nurdin, Muhamad Irfan Nurliawati, Nita Nursiah Nursiah, Nursiah Pranoto, Yeremia Geraldi Pupung Pundenswari, Pupung Purwanto Purwanto Putri Mahanani, Putri Raesalat, Riksa RAHAYU, HENI SP Rahayu, Heni SP Ramadan, Fitra Ratri, Mutia Agustin Nur Rendy Rendy Riawan Gunadi Ridwan, Dita Syandriani Risna Rismiana Sari, Risna Rismiana Romadhoni, Buyung Rumkorem, Jhosua Jordan Saidah Saidah Sarjito - Sentosa, Devina Kusuma Sharon, St Salmah Sholiha, No’is Maro’atus Sumilat, Ian Thomas Suparno, Agus Suwitra, I Ketut Syafruddin Syafruddin Syahrinullah, Syahrinullah Syulhasbiullah, Muh T. Nazarullah, T. Nazarullah Tasak, Ferdianty Rosalynda Rante Tasrif, Tryan Minarta Nagara Tejawinata, Kathleen Tijang, Nicolas Toheba, Dion Trisnawijaya, Muhammad Sa’ad Tristan Lie, Miko Ulumudin, Aceng Valeron Chandra, Enrico Wahid, Aji Abdul Wahyu Sulistiadi Wahyuni, Andi Nirma Wibowo, Muhammad Nuri Widyantoro, Frenki Tres Wijianto Wijianto Wufron Wufron Wunarso, Aron Hadinata Yosal, Richard Efrem Yoyo Soelaeman Yullianty Noorlaelasari, Yullianty Zakiyyah, Amirah