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ANALYSIS OF FINANCIAL REPORTS USING TREND ANALYSIS METHOD TO EVALUATE FINANCIAL PERFORMANCE AT PT. BUKIT ASAM TBK PERIOD 2018-2022: ANALISIS LAPORAN KEUANGAN DENGAN METODE TREND ANALYSIS UNTUK MENGEVALUASI KINERJA KEUANGAN PADA PT. BUKIT ASAM TBK PERIODE 2018-2022 DESMITA SARI; MUHAMMAD FAUZAN; SM. GUNTUR
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i1.106

Abstract

This research was carried out at PT. Bukit Asam Tbk. The phenomenon that occurs can be seen from the financial reports. Profits and losses from 2018-2022 tend to increase. The aim of this research is to determine the condition of the company's financial reports and financial performance. The research method used is a quantitative descriptive method with secondary data sources. The data collection technique used is literature study, online data browsing and documentation. The research results show that the percentage generated for the profit and loss financial report on net income for the 2018-2019 period tends to increase, whereas in 2019-2020 it decreased, then in 2021-2022 it increased. The cost of revenue for the 2018-2019 period tends to increase, while in 2019-2020 it decreases, then in 2021-2022 it increases. Gross profit for the 2018-2020 period tends to decrease and for the 2021-2022 period there is an increase. Furthermore, operating profit in the 2018-2020 period decreased and in the 2021-2022 period it increased. This increase was due to the increase in mining service costs and royalty costs after the COVID-19 pandemic.
BANKRUPTCY PREDICTION ANALYSIS OF PT GARUDA INDONESIA TBK (2018-2023) USING THE FULMER MODEL (H-SCORE) Mardiana; Muhammad Fauzan; Lilis Karlina; Syafrinadina, Syafrinadina
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i1.175

Abstract

The COVID-19 pandemic has had a very significant economic impact, with millions of people losing jobs and income, especially in the air transportation (aviation) sector. One of the leading aviation companies in Indonesia that has been affected by the COVID-19 pandemic is PT Garuda Indonesia Tbk. The aim of this research is to evaluate the risk of company bankruptcy using the Fulmer Model (H-Score) with a pre-pandemic (2018-2019), pandemic (2020-2021), and post-pandemic perspective.pandemic (2022-2023). The research method used is a quantitative descriptive method with secondary data sources. The data collection techniques used are literature study, online data search, and documentation. The research results show that there is a significant risk of bankruptcy at PT Garuda Indonesia Tbk during the 2018-2023 period. The risk of bankruptcy increases during the pandemic period, with the risk peaking at the start of the post-pandemic period. The risk of bankruptcy in the post-pandemic period is higher compared to the pre-pandemic period. This indicates that PT Garuda Indonesia Tbk is facing high financial vulnerability, especially during and after the COVID-19 pandemic.
REFLECTION ON THE MINIMALIST LIFESTYLE AND ITS INFLUENCE ON MENTAL HEALTH AND FINANCIAL STABILITY: A STUDY AUTO ETHNOGRAPHYPOST-PANDEMIC STUDENTS Lilis Karlina; Mardiana; Muhammad Fauzan
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 2 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i2.216

Abstract

This research is a study auto ethnography. This article reflects the author's personal experience as a post-pandemic student facing the increasing consumer pressures brought on by the development of social media. In a digital era that promotes instant, aesthetic, and viral lifestyles, students find themselves caught in a vortex of social standards shaped by algorithms and digital imagery. Through a reflective narrative, the author illustrates how choosing a minimalist lifestyle is not only a financial decision but also a strategy for maintaining mental health. This research confirms that impulsive consumption often stems from emotional impulses and digital social pressures, rather than real needs. Therefore, contextual consumption literacy is needed that can equip the younger generation with awareness, resistance to visual influences, and the ability to organize life priorities. The results of this study are expected to contribute to the development of financial literacy and mental health based on real experiences.
Peran Manajemen Risiko dalam Meningkatkan Kinerja Mesin Filling Emulsion dengan Pendekatan House of Risk (HOR) Muhammad Fauzan; Bagus Jati Santoso
Benefit: Jurnal Manajemen dan Bisnis Vol. 9 No. 2 (2024): Benefit : Volume 9 Desember No 2 tahun 2024
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.vi.6720

Abstract

In the competitive paint industry, improving operational performance is crucial for achieving excellence. The filling process plays a key role in determining the quality and safety of the final product. Filling machines ensure consistency and accuracy in paint filling, as well as high productivity. To prevent downtime that could lead to breakdowns, optimal maintenance is necessary. Autonomous Maintenance (AM), a key pillar of TPM, aims to enhance machine effectiveness and minimize downtime, but it is often hindered by the lack of adequate risk management. This study aims to optimize the AM system on emulsion filling machines using the House of Risk (HOR) approach to identify and address priority risks. Risks are analyzed using Failure Mode and Effect Analysis (FMEA) to assess their impact and probability, leading to the formulation of effective prevention strategies. HOR helps reduce the likelihood of negative risks and provides better preventive recommendations, ultimately improving AM effectiveness and the company’s operational performance. Keywords: Autonomous Maintenance, House of Risk, Downtime, Filling machine.
REVIEW OF TYPES OF FINANCIAL TECHNOLOGY (FINTECH) IN INDONESIA: UNDERSTANDING SERVICES AND THEIR IMPACT Mardiana; Muhammad Fauzan
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 3 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i3.219

Abstract

This study aims to identify the various types of financial technology (fintech) operating in Indonesia and analyze their impact on financial inclusion. Utilizing literature review and secondary data analysis from reputable sources, the research reveals that a diverse range of fintech, including digital wallets, peer-to-peer lending, crowdfunding, digital banks, and market aggregators, has seen significant growth in Indonesia. Each fintech type offers unique services that enhance the accessibility of financial services for the public, particularly for underserved segments of the population. The findings indicate that digital wallets have become a popular choice for daily transactions, facilitating payments and enhancing user convenience. Peer-to-peer lending platforms provide crucial financing options for individuals and small businesses who may struggle to access traditional bank loans. Crowdfunding enables entrepreneurs to raise capital from a wide audience, fostering innovation and community support. Moreover, the study highlights the varying business models within the fintech landscape, which include transaction fees, interest income from loans, and partnerships with merchants. These models illustrate the adaptability of fintech solutions in responding to the evolving needs of consumers. By shedding light on the dynamics of the fintech industry and its role in promoting financial inclusion, this research contributes valuable insights for stakeholders, including policymakers, industry players, and consumers. The study underscores the importance of fostering a supportive regulatory framework to ensure sustainable growth and responsible innovation in the fintech sector in Indonesia.
ANALYSIS OF FINTECH PEER-TO-PEER (P2P) LENDING APPLICATIONS IN IMPROVING FINANCING ACCESS FOR MSMEs IN INDONESIA Lilis Karlina; Muhammad Fauzan
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 3 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i3.220

Abstract

This study aims to analyze the role of peer-to-peer (P2P) lending fintech applications in improving access to financing for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Using qualitative methods, this study explores several leading fintech applications, including Modalku, Kredivo, Akseleran, and ALAMI Funding Syariah. The results show that these applications provide fast, easy, and transparent financing alternatives for MSMEs that often experience difficulties in obtaining capital from traditional financial institutions. Furthermore, this study identifies differences in business models, market segments, and the benefits and risks faced by users and investors. These findings are expected to provide insights for stakeholders, including the government, industry players, and the public, in efforts to increase financial inclusion in Indonesia. With a better understanding of P2P lending applications, it is hoped that a more inclusive and sustainable financial ecosystem can be created, contributing to national economic growth.
Cutaneous Photobiology in Basal Cell Carcinoma: A Literature Review Husna, Najla Firyal; Baiq Annisa Ulfi Anggraeni; Lalu Maulana Azmi Gifari; Aisya Nur Abida; Dhiya Atsila Shofa; Muhammad Fauzan; Alifa Aswandani; Anang Hermansyah; Komang Puspa Dewi; Muhammad Rezky Audia Aunurrahman; Dyah Purnaning
Jurnal Biologi Tropis Vol. 24 No. 4 (2024): Oktober - Desember
Publisher : Biology Education Study Program, Faculty of Teacher Training and Education, University of Mataram, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jbt.v24i4.7809

Abstract

Basal cell carcinoma (BCC) is the most common type of skin cancer. BCC arises primarily from prolonged exposure to ultraviolet (UV) radiation, which has been classified as a carcinogenic agent by the International Agency for Research on Cancer (IARC). The prevalence of BCC has increased by approximately 10% annually, which serves as the basis for this article aimed at better understanding the pathophysiology linking UV exposure to BCC and to provide more comprehensive information about BCC. This study uses a literature review approach by collecting data from online databases such as PubMed, ScienceDirect, MDPI and Google Scholar. This literature review comprehensively discusses the definition, etiology, epidemiology, risk factors, pathophysiology, clinical manifestation, treatment, and prevention strategies of BCC. This study find that UV radiation causes genetic mutations, especially in tumor suppressor genes such as PTHC and p53 which lead to development of BCC. In conclusion, early detection through clinical appearance and effective prevention strategies are crucial to significantly enhancing outcomes for patients with BCC.
EXPERIENTAL LEARNING DALAM KONTEKS PARIWISATA BERKELANJUTAN DI CALDERA ADVENTURE DAN CR ONE GROUP Muhammad Fauzan; Myrza Rahmanita; Arief Faizal Rachman; Nurbaeti
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

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

Abstract

Penelitian ini berfokus pada pengembangan model experiential learning dalam konteks pariwisata berkelanjutan. Tujuan utama dari penelitian ini adalah untuk mengeksplorasi peran elemen edukasi, budaya, alam, dan eksplorasi dalam menciptakan pengalaman wisata yang berkesinambungan. Dengan menggunakan pendekatan kualitatif, data dikumpulkan melalui wawancara mendalam, observasi, dan studi literatur. Hasil penelitian menunjukkan bahwa integrasi keempat elemen ini tidak hanya meningkatkan pengalaman wisatawan, tetapi juga berkontribusi pada pelestarian lingkungan dan pemberdayaan masyarakat lokal. Model yang dihasilkan dapat menjadi acuan bagi pengembangan pariwisata berkelanjutan di masa depan.
COMPARATIVE ANALYSIS OF THE COMPANY'S FINANCIAL PERFORMANCE BEFORE AND AFTER CONDUCTINGSPIN-OFF AT PT. MITRA ADIPERKASA TBK. JULIA KARINA; MUHAMMAD FAUZAN
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 1 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v1i1.5

Abstract

This study aims to determine differences in financial performance at PT. Mitra Adiperkasa Tbk. before and after spin-off. Sampling using saturated sampling technique (census), the sample in this study is the company's quarterly financial reports for 5 years before the spin-off and 5 years after the spin-off as many as 40 quarterly financial reports. Methods of data collection using documentation study methods, literature studies and web searching. The analysis technique used is descriptive statistics, normality test and hypothesis testing using paired sample t-test. The results showed that based on the CR (Current Ratio) variable, there were differences in the financial performance of PT. Mitra Adiperkasa Tbk before and after the spin-off. Meanwhile, the ROA (Return On Assets), DAR (Debt to Asset Ratio) and TATO (Total Asset Turnover) variables show that there is no difference in the financial performance of PT. Mitra Adiperkasa Tbk before and after the spin-off.
ANALYSIS OF FINANCIAL PERFORMANCE MANAGEMENT OF VILLAGE FUND ALLOCATION BASED ON EFFECTIVENESS AND GROWTH RATIO IN SUNGAI ARA VILLAGE 2020-2022 SITI KARMILA; MUHAMMAD FAUZAN
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 3 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v1i3.75

Abstract

This study aims to find out how well the Financial Performance of Village Fund Allocation Management is based on the Effectiveness Ratio and Growth Ratio in Sungai Ara Village. The type of research used is a quantitative research type because the data collected is in the form of figures from the Village Fund Allocation (ADD) financial reports in the Village Revenue and Expenditure Budget from 2020-2022. Data collection techniques used are documentation techniques and literature studies. The data analysis technique used is to use a qualitative descriptive approach with the formula for the ratio of effectiveness and growth ratio. The results of the study indicate that in general the financial performance of the Sungai Ara Village Government has been good in managing the Village Fund Allocation finances. Where based on the ratio of the effectiveness of managing the Village Fund allocation for 2020-2022 it is categorized as effective. This shows that the ability of the Sungai Ara Village government to achieve the Village Fund target has been going well. Then based on the ratio of Village Fund income growth every year it fluctuates. However, if seen from the percentage of growth, it is still low every year. This shows that the ability of the Sungai Ara Village government to maintain and increase success in managing the Village Fund Allocation finances that have been achieved every year is still low. This means that the financial performance of Sungai Ara Village, Indragiri Hilir Regency, in terms of the management of Village Fund Allocations based on the growth ratio in 2020-2022, is in the low category.
Co-Authors Abda Abda ABS, M Khoirul Ade Khadijatul Z Hrp Ade Putra Adhi Kusuma Adi Wirawan Husodo Adira Rizqi Ananda Afdhal . Afid Brilliana Putra Agung Wijoyo Agus Maulana Agus Widodo Agusrianto Ahmad Haical Ramadhan Ahmad Rifai ahyuni . Aisya Nur Abida Aldy Wiranata Ali Imran Nasution Alifa Aswandani Alyafi Afwa Amanda Ami Rizkiana Anang Hermansyah Anastasya Putri Andhika Sena Aji Prasetya Utama Andin Hermawan Andini Andini Andini Putri Lestari Andrew Fiade Angga Siswanto Anggraeni Dyah Sulistiowati Anisa Nurul Fadhilah Aremu Bashiru Arief Faizal Rachman Aris Priyanto Ariyanty Ulandari Asmar Habibi Asmira Laila Ayu Hudzaifah Bagus Jati Santoso Bahtaruddin Bahtaruddin Baiq Annisa Ulfi Anggraeni Batara Citta, Andi Bayu Aji Kurniansyah Bayu Fajar Susanto Bayutama Isnaini Benedicta Dian Alfanda Billgheza Alshakira Bunga Budi Mawardi Syam Charles Citta, Andi Batary Daffa Maulidio Inzaghi Dayang Kumalasari Dea Ananda Dea Aulia Syahputri Dede Handayani Denil Adriyansyah Depita Permata Sari Desca Wahyuni Desi Lestari Desmita Sari Dewi Iriani Dewi, Dewi Fitriana Puji Lestari Dhiya Atsila Shofa Dhoriva Urwatul Wutsqa Diana Apriyanti Dina Kumala Sari Dinda Lestari Dini Anjani Dini Vientiany Djidu, Hasan Djumadi Djumadi Duta Nur Halisah Dyah Purnaning Eddy Setiawan Edi Susanto Endar Chrisdiyanto Erli Elviana Ervyna, Ervyna Sari Erwin Evawani Elysa Lubis Ezra Putranda Setiawan Fabiyan Junino Elindika Fadillah Fadly Anhar Gultom Fajri Romadhoni Falda Yusdayani Putri Farhan Fadhillah Farida Agustina Faris Ahzamy Fauziah Lubis Febi Febrianda Fenty Eka M. A. Fian Triadi Fikri Fikri Fitria Julia Ghalih, Muhammad Grace Evelyn Gumilar, Egi Rivaldi Gusnawati Hafiza Amalia Hairunisa Hamsyah Harbaim Septiadi Harsanto Mursyid Hartini Iskandar Hasbi Pandiani Hendri Hermawan Adi Nugraha Hikmah Nuraini Hiskia Sinaga Husna, Najla Firyal Ichsan Aria Putra Ihya Fakhrurizal Amin iky, Zikrillah Inayati, Syarifah Indah Permata Sari Intan Dafriani Iqbal A’zhmi Ira Rizkia Ningsih Irawati Januaril Akbar Jeni Susyanti Joe Rey Acob Juarni Anita Jufri, Ali Julfahmi Rahmatullah JULIA KARINA Junaidy Junita Lubis Khairul Razak Mustofa Khairurrijal Khairurrijal Khairurrijal Khalimatus Sa'diah Khoirul Amri Rambe Kismiantini Kismiantini Komang Puspa Dewi Laila Nur Jamilah Lalu Maulana Azmi Gifari Libra, Robert Lilis Karlina Lutfi Almadani M Abdul Qadir Al Khair M. Dzaky Al Muttaqi M. Farhan Damanik M. Ilham M. Lutfi Ramdoni M. Rifani M. Zain Triputra Madi Hartono Malta Nelisa Maratun Nafiah MARDIANA Maryatul Wardina Maulana Yusuf Maulida Khairunisa Mawardi Mawardi Meidinie Maulida Mimi Yulianti Monica Destina Muh. Aswin M Muh. Faisalrahmat Muhaimin Muhamad Rafly Rafsanzany Muhammad Ashdaq Muhammad Aziz Zen Muhammad Dzaky Al Muttaqy Muhammad Farhan Harahap Muhammad Nadir Muhammad Rezky Audia Aunurrahman Muhammad Ridwan Muhammad Shaleh Muhammad Syafi’i Faturrahman Muhammad Ziddan Hidayat Muhlisah Lubis Muhyiddin Hilal Sarhan Musawir Al Ghani mutiara mutiara Myrza Rahmanita Nadia Utami Nadintia, Susanti Nailul Muna Najwa Ramadhani Lubis Nila Mareta Murdiyani Nivia Audria Mina Novia Sandra Dewi Novita Sari Nunung Fajaryani NUR AHMADI BI RAHMANI Nur Annisa NUR HASANAH Nur Qamariah Nurbaeti Nurkamizah Nursantri Yanti Nyamin Sucipto Oktavinda Safitry Olga Olga Pebi Kurniawan Pranadita, Nugraha Prapsetyo, Agung Pujowati, Penny Purnama Edy Santosa Rahmat Ghazali Rahmawati Rahmi Tri Jaya Ratna Nirmala Ratu Suspita Sukman Ridho Saputra Riko Pilihantoni Riris Ardhanariswari Risa Amanda Riska Agustina Yanti Riska Latiful Husna Roberto Kaban Rosidawati Wiradirja, Imas Rosita Kusumawati Rumyeni, Rumyeni Rusdiaman Rauf S.M. Guntur Safar Diknas L Safitri, Nadila Sahar, Santri Sahid Sahid Saidatul Umniyyah Sakinah Maulidah Salsabillah Revelia Sari Mariati Sekar Mentari Setiawan Tri Admaja Sherina Bunga Syabani Shita Nurul Ayasha Sitanggang, Matthew Jakaria Siti Hadijah SITI KARMILA SM. GUNTUR Sri Utami Permata Sritanti Sugiarto Sugiman Sugiman Sumiarti Surya Tegar Widjiantoro Susanawati Susanawati, Susanawati Syafrina Dina Syarifah Yossi Mariamah Syukrul Hamdi Tarisa Adestri Tini Setiawati Uswatun Chasanah Vellicia Dwi Dafika Vira mauliana Wagiman Manik Wahyu Maulid Adha WAHYUNI Widi Sunaryo Wizri Fauzi Arif Yacub, Tifanny Nur Yuan Amanta Yuni Srianingsih Yuniya yusuf, Febrianti Zafrullah, Zafrullah zainarti zainarti