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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) GANEC SWARA JE (Journal of Empowerment) Jurnal Proaksi Global Financial Accounting Journal JASS (Journal of Accounting for Sustainable Society) Jurnal Abdi Insani Jurnal EK dan BI Jurnal Ilmu Manajemen Profitability Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Cahaya Mandalika JURNAL PENGABDIAN KEPADA MASYARAKAT CAHAYA MANDALIKA (ABDIMANDALIKA) Bahtera Inovasi JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur INVOICE : JURNAL ILMU AKUNTANSI Jurnal Bina Bangsa Ekonomika Society: Jurnal Pengabdian Masyarakat eCo-Fin Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ekonomi dan Bisnis Dharma Pengabdian Perguruan Tinggi (DEPATI) Jurnal Masyarakat Mengabdi Nusantara Mestaka: Jurnal Pengabdian Kepada Masyarakat Jurnal Publikasi Manajemen Informatika (JUPUMI) Zadama: Jurnal Pengabdian Masyarakat Innovative: Journal Of Social Science Research Community: Jurnal Pengabdian Pada Masyarakat Jurnal Nusantara Mengabdi Jurnal Bisnis dan Manajemen (JURBISMAN) Jurnal Ilmu Pengetahuan dan Teknologi Bagi Masyarakat EduImpact: Jurnal Pengabdian dan Inovasi Masyarakat

M. Rimawan

Sekolah Tinggi Ilmu Ekonomi Bima

Author-ID : 3312401

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Public Health Social Sciences Other

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ANALISIS PENERAPAN STANDAR AKUNTANSI DAN SISTIM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN Alwi Alwi; M Rimawan; Aliah Pratiwi
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 2 (2020): September 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

This study aims to analyze the effect of the adoption of Government Accounting Standards and Internal Control Systems on the Quality of Financial Statements of case studies conducted at the Regional Government Work Unit in Bima City Government. The research instrument used was a questionnaire with a Likert scale. The population and sample in this study is the Regional Work Unit as an accounting entity in the Bima City government area. The sampling method in this study uses a purposive sampling method with the Quota Sampling approach with each SKPD there are 3 respondents sampled namely the Head of Finance, Section Head as reviewer of the financial statements that have been prepared and Accounting Section Staff in charge of directly compiling financial statements. Data analysis techniques used in this study are the Validity Test, Reliability Test, Classical Assumption Test (Normality, Multicollinearity, Autokoerlasi) and Hypothesis Test with Multiple Linear Regression Test. The results of the analysis conducted in this study indicate that there is a positive influence on the application of Government Accounting Standards and Internal Control Systems to the Quality of Financial Statements in the Regional Government Work Unit of the City of Bima.

Pengaruh Net Interest Margin dan Non Performing Loan terhadap Return On Asset pada PT Bank Rakyat Indonesia (Persero) Tbk Muhammad Rimawan; Dzaitun Mithaqain
Global Financial Accounting Journal Vol 5 No 1 (2021)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4721

This Study aims to determine the effect of Net Interest Margin and Non Performing Loan on Return On Asset at PT Bank Rakyat Indonesia (Persero) Tbk period 2010 until 2019. This type of research uses the associative method, with quantitative approach. Data collection techniques using secondary data in the form of a annual report. PT Bank Rakyat Indonesia (Persero) Tbk. Population was 16 years, the sampling technique used purposive sampling, and this samping used in this study 10 years from 2010 – 2019. The data analysis technique used multiple Linear regression, correlation ceofficient, determinatin ceofficient and hypotesis testing (T test and F test). The result show that the Net Interest Margin has a positive and significant effect on Return on Asset, Non Performing Loan has a negative and significant effect on Return on Asset, Net interest Margin and Non performing Loan has simultan have a effect on Return On Asset at PT Bank Rakyat Indonesia Tbk

VILLAGE FUNDS ALLOCATION TOWARDS ECONOMIC GROWTH, HUMAN DEVELOPTMENT INDEX AND POVERTY IN BIMA REGENCY M. Rimawan M.Rimawan
JASS (Journal of Accounting for Sustainable Society) Vol 2 No 01 (2020): VOL 02 NO 01 Tahun 2020
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v2i01.242

The Economic performance of a region can be seen from the of Gross Regional Domestic Revenue or economic growth. The economic growth of the regions has an important role in creating prosperity, increasing the standard of living and providing employment. Village fund Allocation is as a stimulant fund to encourage and finance village government programs that are supported by community participation in carrying out government activities, development and community empowerment. Although Village fund Allocation in the past 5 years has tends to fluctuate, human development index increases and poverty fluctuates. Thus the main objective of this study is to analyzen the impact of Village fund Allacoation on economic growth. Human development index and Poverty in Bima Regency. The Analytical method used is a quantitative research method using the Warp PLS statistical tool. The result of analysis show that the variable Allocation of Village funds has a positive effect on economic growth, the human development index while does not affect poverty

Determinan Penyaluran Kredit Modal Kerja Bagi Usaha Mikro Kecil dan Menengah di Provinsi Nusa Tenggara Barat: Indonesia Aris Munandar; M. Rimawan
Jurnal Akuntansi Keuangan dan Bisnis Vol 12 No 2 (2019): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Abstrak Penelitian ini bertujuan menguji pengaruh inflasi terhadap penyaluran kredit modal kerja bagi UMKM di Provinsi Nusa Tenggara Barat (NTB), pengaruh suku bunga terhadap penyaluran kredit modal kerja bagi UMKM di Provinsi Nusa Tenggara Barat (NTB), menguji pengaruh pertumbuhan ekonomi terhadap penyaluran kredit modal kerja bagi UMKM di Provinsi Nusa Tenggara Barat (NTB). Penelitian dilakukan di BPS NTB dan BI NTB dengan metode studi pustaka dan dokumen melalui website resmi. Jumlah populasi yang diambil selama 10 tahun dari tahun 2009 – 2018. Sampel yang di ambil selama 8 tahun dari tahun 2011 – 2018. Teknik sampling yang digunakan purposive sampling. Teknik analisis menggunak SPSS versi 23. Hasil penelitian menunjukan bahwa inflasi berpengaruh positif dan tidak signifikan terhadap penyaluran kredit modal kerja pada UMKM di Provinsi Nusa Tenggara Barat (NTB), suku bunga berpengaruh negatif dan tidak signifikan terhadap penyaluran kredit modal pada UMKM di Provinsi Nusa Tenggara Barat, dan pertumbuhan ekonomi berpengaruh positif dan tidak signifikan terhadap penyaluran kredit modal kerja bagi UMKM di Provinsi Nusa Tenggara Barat (NTB). Kata kunci: Kredit Modal Kerja 1, Inflasi 2, Suku Bunga 3, Pertumbuhan Ekonomi 4 Abstract The study aims to examine the effect of inflation on working capital credit for MSMEs in West Nusa Tenggara Province (NTB), the influence of interest rates on working capital lending for MSMEs in West Nusa Tenggara Province (NTB), examine the effect of economic growth on working capital credit distribution MSMEs in West Nusa Tenggara Province (NTB). The study was conducted at BPS NTB and BI NTB using the literature study method and documents through the official website. Total population taken for 10 years from 2009 - 2018. Samples taken for 8 years from 2011 - 2018 The sampling technique used was purposive sampling. Analysis techniques using SPSS version 23. The results showed that inflation had a positive and not significant effect on the distribution of working capital loans to MSMEs in West Nusa Tenggara Province (NTB), interest rates had a negative and not significant effect on capital lending for MSMEs in West Nusa Tenggara Province, and economic growth had a positive effect. and insignificant to the distribution of working capital loans for SMEs in the Province of West Nusa Tenggara (NTB). Keywords: Working Capital Credit 1, Inflation 2, Interest Rate 3, Economic Growth 4

Analisis Non Performing Loan (NPL) Dan Debt To Equity Ratio (DER) Terhadap Harga Saham Pada Perbankan Yang Listing Di Bursa Efek Indonesia Nafisa Iyelda; Muhammad Rimawan
JUEB : Jurnal Ekonomi dan Bisnis Vol. 1 No. 3 (2022): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Tujuan penelitian ini adalah untuk menganalisis Non Performing Loan (NPL) dan Debt To Equity Ratio(DER) Secara parsial dan simultan terhadap Harga Saham pada Perbnkan yang Listing di Bursa Efek Indonesia,penelitin ini menggunakan data tahunan yang diperoleh melalui website resmi perusahaan dan www.idx.co.id ,metode pengumpulan data yang digunakan adalah dokumentasi dan study pustaka dan dilakukan analiis data dengan uji normalitas,uji multikolinearitas, uji heterokedastisita, uji auto korelai, uji parsial (uji t), uji simultan (uji F), analisis regresi linear berganda, analisis korelasi, koefisien determinasi. Hasil dari penelitian menunjukan bahwa 1)Non Performing Loan berpengaruh signifikan secaraparsial terhadap Harga Saham, 2)Debt To Equity Ratio berpengaruh negatif secara parsial trhadap Harga Saham, 3)Non Performing Loan dan Debt To Equity Ratio Berpengaruh Simultan terhadap Harga Saham.

Analysis Of The Effect Of Cash Turnover and Receivable Turnover On Profitability Ratio In PT. Astra International, Tbk Anggi Anggriani; M. Rimawan
Jurnal Ilmu Manajemen Profitability Vol 6, No 2 (2022): AGUSTUS 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v6i2.7749

This study aims to identify and analyze the effect of cash turnover and accounts receivable turnover on profitability ratios at PT. Astra International, Tbk. This type of research is associative. The research instrument used is a list of tables containing data on net sales, average cash, average receivables, net income after tax, and total assets at PT. Astra Internasional, Tbk for 10 years, from 2011 to 2020. The population used in this study is the entire financial report of PT. Astra Internasional, Tbk for 30 years since being listed on the IDX for 30 years, namely from 1990 to 2020. The sample in this study is the financial statements of PT. Astra Internasional, Tbk for 10 years, namely from 2011 to 2020. The sampling technique used in this study is a purposive sampling technique, with the criteria (1) financial statement data is available for 10 consecutive years, namely 2011-2020 (2 ) 10-year sample data already represents existing population data for research needs. Data collection techniques used are documentation and literature study. The data analysis technique used is component analysis, classical assumption test, multiple linear regression analysis, multiple correlation coefficient, determination test, t test and f test. The results showed that cash turnover and accounts receivable turnover together had a significant effect on profitability at PT. Astra International, Tbk.

ANALISIS RASIO PROFITABILITAS, LIKUIDITAS DAN SOLVABILITAS TERHADAP FINANCIAL DISTREES PADA PT JAYA KONTRUKSI MANGGALA PRATAMA TBK Ainun Fadilah; M Rimawan
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 5 No 1 (2022)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v5i1.480

The investors who invest will be aware of and ensure the condition of the company whether it is experiencing financial distrees or the company is in good condition. Therefore, it is necessary to conduct a financial analysis of the company by looking at its financial ratios. This study aims to examine the independent variables in the form of Profitability Ratios, Liquidity Ratios and Solvency Ratios to Financial Distrees as the dependent variable. This research was conducted on the construction sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2011-2020 with a population of 20 years. The sampling technique in this study used purposive sampling which resulted in a sample of 10 years. The analytical method used in this study is the classical assumption test, multiple linear regression analysis and hypothesis testing used SPSS V.21. The results showed that partially the Profitability Ratio variable had a significant effect on financial difficulties, Liquidity and Solvency Ratio variables had no significant effect on financial difficulties. Simultaneously, Profitability Ratio, Liquidity Ratio and Solvency Ratio have a significant effect on financial distrees.

PEMBENTUKKAN KELOMPOK UMKM SEBAGAI UPAYA PEMETAAN JENIS USAHA UNTUK MEMPERMUDAH KEGIATAN PEMBERDAYAAN MASYARAKAT DI DESA TONGGORISA Sri Ernawati; M Rimawan; Jaenab Jaenab; M. Yusuf; Saidnil Aksa
Dharma Pengabdian Perguruan Tinggi (DEPATI) Vol 1 No 2 (2021): November 2021
Publisher : Fakultas Teknik, Universitas Bangka Belitung

Pada saat sekarang UMKM memainkan peranan penting dalam perekonomian nasional. Kontribusi UMKM tidak tidak bisa dipandang sebelah mata dalam perkembangan industry bisnis di daerah. Tujuan pengabdian yang dilakukan untuk melakukan pemetaan kelompok usaha agar pemberdayaan melalui pelatihan-pelatihan bisa terarah dengan tepat sesuai dengan permasalahan yang terjadi pada UMKM. Metode yang digunakan dalam pengabdian kepada masyarakat kali ini antara lain 1) Melakukan observasi kepada pelaku usaha, 2) wawancara dengan masyarakat pemilik usaha, 3) dokumentasi kegiatan, 4) Pelatihan untuk meningkatkan kemampuan masyarakat. Setelah Kelompok UMKM terbentuk dilakukan pelatihan-pelatihan, Hasil dari pengabdian ini adanya pembentukkan kelompok UMKM, pemetaan UMKM untuk mempermudah pemberdayaan yang dilakukan, pelatihan-pelatihan yang diberikan sesuai dengan permasalahan yang dialami UMKM seperti pelatihan inovasi produk, pemasaran dengan digital marketing dan pembukuan sederhana. Sehingga dari kegiatan pengabdian ini harapan kami Desa Tonggorisabisa menjadi desa sejahtera dan mandiri.

Membangun Kemampuan UMKM Dalam Rangka Meningkatkan Pendapatan Masyarakat Kelurahan Rontu Nafisah Nurulrahmatiah; Kartin Aprianti; Mulyadin Mulyadin; Intisari Haryanti; Aliah Pratiwi; M. Rimawan
Jurnal Masyarakat Mengabdi Nusantara Vol. 1 No. 4 (2022): Desember : Jurnal Masyarakat Mengabdi Nusantara
Publisher : Sekolah Tinggi Pastoral Tahasak Danum Pambelum Keuskupan Palangkaraya

UMKM adalah salah satu sektor yang memberikan manfaat besar baik bagi daerah maupun masyarakat, dengan kemampuannya untuk menyerap banyak tenaga kerja, sektor ini menjawab ketimpangan antara pertumbuhan penduduk usia produktif dengan ketersediaan lapangan pekerjaan, selain itu UMKM juga mempunyai kontribusi positif dalam meningkatkan PDB suatu daera. Adapun permasalahan prioritas yang mendasari kegiatan pelatihan ini adalah kurangnya pengetahuan dan pemahaman tentang kewirausahaan mengingat sebagian besar diantara mereka masih berumur mudah. Secara khusus masalah dalam pengabdian ini adalah upaya-upaya apa yang dilakukan untuk memberikan bimbingan agar dapat mengetahui dan memahami kewirausahaan adalah bukan harus memulai suatu usaha dan mengelola usaha dengan baik, dengan kata lain harus memiliki usaha, akan tetapi juga mampu menjawab tantangan-tantangan dan memanfaatkan peluangpeluang yang ada. Metode yang digunakan adalah ceramah, demonstrasi, diskusi, tanya jawab, dan mitra pendamping. Hasil yang dicapai dari Kegiatan Pengabdian Kepada Masyrakat ini menambah pengetahuan masyarakat terkait kewirausahaan yaitu konsep dasar UMKM, pengembangan sumber daya manusia UMKM, dan upaya pemerintah untuk memajukan UMKM Indonesia.

ANALYSIS OF GROSS PROFIT MARGIN AND QUICK RATIO ON SHARE PRICES IN PT. HUTAMA KARYA (PERSERO) fatmawati fatmawati; M Rimawan
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.721

This study aims to analyze gross profit margin (GPM) and quick ratio (QR) against the share price in PT. Hutamakarya (persero), in this study conducted an analysis of financial statements using financial ratios as a measurement tool, such as gross profit margin (GPM) and quick ratio (QR). This research includes a type of associative research that is a research formulation that is questioning, the relationship between two or more variables, the population in this study is the data of financial statements for 20 Years from 2000-2019 at PT Hutama karya (persero). the samples used in this study are financial statements for the last 10 years, starting from 2010-2019, sampling techniques with purposive sampling. Data analysis method using multiple linear regression analysis with testing the test hypothesis t. from the results of the study showed that gross profit margin (GPM) has no significant effect on the share price, quick ratio (QR) has no significant effect on the share price, so it can be concluded that gross profit margin (GPM) and quick ratio (QR) both have no effect on the share price in PT. Hutama karya (persero)

Co-Authors Abdulsakur Afdatul Wahdaniyah Ahmad Mustainbillah Ainun Fadilah Aliah Pratiwi Alwi Alwi Alwi Alwi Alwi Alwi Alwi Alwi Amirulmukminin Amirulmukminin Anggi Anggriani Aris Munandar Aris Munandar Della Saputri Dhini Nurullah Dzaitun Mithaqain Fakriatun Baiti FATIHITUL MIHRAD fatmawati fatmawati Fitratul Aqidah Gunawan Sakti Hamdani Hanifah Muthiah Hanifah Muthiah Hanifah Mutiah Husmiati Ismaliah Ida Fitriani Indah Putri Sari Intisari Haryanti Intisari Haryanti Irwan Irwan Jaeanab Jaeanab Jaenab Jaenab Kartin Aprianti M Syukur Dwiriansyah M Syukur Dwiriansyah M. Risky Ramadan M. Yusuf Mawar Hardiyanti Mawar Hidayati Muhammad Badar Muhammad Syafikul Khalis Mukhlis Mulyadin Mulyadin Nafisa Iyelda Nafisah Nurulrahmatiah Nanang Yuliana Ni Made Dwi Puspitawati Nilam Sari Nining Andriani Nunik Tri Wulandari Nur Fetiningsih Syaframis Nuraini Nuraini Nuranisyah dan Firmansyah Kusumayadi Nurul Huda Ovriyadin Ovriyadin Ovriyaidn Puji Muniarty Puji Muniarty Rosti Waliana Putri Saidnil Aksa Salimatul Uyun Selfina Meilan Soedjatmiko Sri Ernawati Sri Ernawati Sri Mulyanti Sufriani Sufriani Tri Wahyuni Alifah WULANDARI Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Wulandari Yuyun Andrianingsih

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