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All Journal Proceeding Seminar LPPM UMP Tahun 2014 Akuisisi : Jurnal Akuntansi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JCRS (Journal of Community Research and Service) Jurnal Fokus Manajemen Bisnis Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jurnal Akuntansi AKTIVA Jurnal Manajemen DIVERSIFIKASI Expensive: Jurnal Akuntansi dan Keuangan Journal of Oikonomia
Jawoto Nusantoro
Program Studi Akuntansi Universitas Muhammadiyah Metro,
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Physics Social Sciences

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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT PLN (PERSERO) Jelita, Dinda; Nusantoro, Jawoto; Retnaning Rahayu, Sri
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10540

Abstract

This final project discusses the financial performance of PT PLN (Persero). This study aims to determine the financial performance of PT PLN (Persero) for the 2019-2023 period. This type of research is descriptive qualitative. The data collection technique used in this study is documentation. The data obtained by the author were analyzed using financial ratio analysis techniques so that conclusions can be drawn to answer the problems of this study. The results of this study indicate that the liquidity ratio using the Cash Ratio and Current Ratio from 2019 to 2023 can be said to be the financial condition of PT PLN (Persero) in a bad or illiquid condition, meaning that the company cannot meet its obligations to pay its short-term debts. The profitability ratio using ROA and ROE from 2019 to 2023 tends to increase but is still below the standard of good ROA and ROE values. Thus, the company's financial performance is inefficient, meaning that the company is not effective in using total assets and capital (equity) to obtain optimal profit. Solvency Ratio using DAR and DER from 2019 to 2023 can be said that financial performance is in a fairly good condition because it is still below the standard of good DAR and DER values. This shows that the smaller the percentage produced, the healthier the finances of a company.
THE RELATIONSHIP AMONG MANAGERIAL CAPABILITY, ORGANIZATIONAL CITIZENSHIP BEHAVIOR, AND EMPLOYEE PERFORMANCE: MEDIATION EFFECTS OF ORGANIZATIONAL CULTURE Suharto, Suharto; Nusantoro, Jawoto
Journal of Community Research and Service Vol. 2 No. 1: January 2018
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jcrs.v2i1.9890

Abstract

AbstractThis study aims to determine the direct effects of managerial skills, organizational citizenship behavior and organizational culture on employee performance. The method used bothered survey method as well as primary data. The fluctuating productivity of MSME is largely due to the relatively high various performance of the employee, and it can disrupt the stability of small businesses as the starting point of this research. The sampling namely with used bothered forcible entry sampling. Chaired by the manifest variables used Likert scale installation design to 160 talk shows us the respondents at MSME in Lampung Province. Testing requirements analysis included lilliefors test normality, homogeneity test, linearity test and regression yew. The data bothered analyzed using structural equation model, namely structural equation modeling. The research results find that managerial ability provides direct effects on organizational culture, organizational citizenship behavior provides direct effects on organizational culture, managerial ability does not provide direct effects on employee performance, organizational citizenship behavior provides direct effects on employee performance and organizational culture provides direct effects on employee performance.Keywords: Managerial Capability, Organizational Citizenship Behavior, Organizational Culture, Employee Performance.
PENDAMPINGAN MANAJEMEN PRODUKSI DAN BRANDING PRODUK USAHA UMKM TELOGO WUNGU DESA SUMBER GEDE LAMPUNG TIMUR Darmayanti, Elmira Febri; Nusantoro, Jawoto; Kurniawan, Angga; Wahyuningrum, Aprilia; Anwar, Khairil
SINAR SANG SURYA Vol 9, No 2 (2025): Agustus 2025
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v9i2.4520

Abstract

Program ini bertujuan memberikan pemahaman dan kesadaran tentang pentingnya manajemen produksil agar UMKM Telogo Wungu dapat meningkatkan kapasitas produksinya secara berkala, dan meningkatkan branding produk UMKM Telogo Wungu sehingga dapat mejangkau seluruh pasar, baik nasional maupun internasional. Kegiatan melibatkan 15 anggota Kelompok Wanita Tani, dilakukan melalui observasi, sosialisasi, pelatihan, pendampingan, dan evaluasi. Dua pelatihan diselenggarakan: pertama tentang manajemen produksi dan desain kemasan, kedua tentang pemasaran digital dan branding. Teknologi produksi ditingkatkan melalui inovasi berupa mesin produksi, sementara pemasaran dioptimalkan melalui website dan media sosial. Hasil menunjukkan peningkatan kapasitas produksi sebesar 187%, pengetahuan manajemen produksi naik 41,67%, 40% peserta dapat mendesain kemasan, dan pengetahuan pemasaran digital meningkat 36%. Website dan media sosial berhasil memperluas jangkauan bisnis, termasuk tampilnya profil di halaman pertama Google. Program ini memberikan dampak positif bagi pengembangan UMKM dan mendukung pencapaian SDGs terkait terkait kemiskinan, pekerjaan layak, dan pertumbuhan ekonomi.
ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN FVA (FINANCIAL VALUE ADDED) PADA PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2021-2024 Kholifah, Siti; Nusantoro, Jawoto; Darmayanti, Elmira Febri
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 8, No 2 (2025): NOVEMBER
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v8i2.2740

Abstract

This study aims to analyze the financial performance of Sharia banking institutions listed on the Indonesia Stock Exchange based on liquidity, solvency, profitability, and Financial Value Added (FVA). This research employs a descriptive quantitative approach. The data used are secondary data collected through documentation techniques. The secondary data were obtained from the financial reports of Sharia banks listed on the IDX, accessed via the official IDX website at www.idx.co.id. This study uses purposive sampling with specific criteria, resulting in four Sharia banks selected as samples. The results show that the financial performance analysis of Sharia banks listed on the Indonesia Stock Exchange based on liquidity varies during the 2021–2024 period. Based on solvency, the financial performance of the four sampled Sharia banks is categorized as very healthy. Profitability analysis shows varied results. Meanwhile, based on FVA, Bank Syariah Indonesia and Bank BTPN Syariah show positive FVA values throughout the study period, indicating good financial performance.
Analisis Harga Jual pada Pendapatan Petani Kopi Sari Febriani, Sintia Sahna; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11134

Abstract

This study is research that uses qualitative apporach with a qualitative descriptive method that aims to analyze selling prices, other factors and strategies that can increase the income of coffee farmers in Bonglai Village, Banjit District, Way Kanan Regency. The population in this study is 697 respondents. The sampling technique in this study uses the slovin formula and sets the significance level at 10% so that a sample of 87 respondents is obtained. Data analysis is carried out through several stages, namely data processing which includes data reduction, data presentation, and verification. To test the validity of the data, several methods are used, including credibility tests, dependency tests, transferability tests, and confirmability tests. The analysis tool used is the Guttman scale. The results of this study show that selling prices, and other factors such as production and climate change as well as land productivity strategies and processing technology have a great impact on the income level of coffee farmers in Bonglai Village, Banjit District, Way Kanan Regency.
Analisis Harga Saham Menggunakan Metode Value Investing Yuliana, Ayu; Nusantoro, Jawoto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11148

Abstract

This study analyzes the stock prices of the primary consumer goods industry sector on the Indonesia Stock Exchange for the 2021-2024 period to identify undervalued stocks and recommend investment decisions. Using the value investing ratio analysis method, this study shows that INDF shares are undervalued with a margin of safety of 47.55% and are suitable for purchase because the share price is below intrinsic value. Financial ratios show INDF meets Graham Screener criteria with stables EPS, reasonable PER, high BVPS, low PBV and controlled DER. Meanwhile, ICBP, CPIN and MYOR stocks are classified as overvalued and need futher consideration before buying, it is advisable to sell as there is a possibility that the share price will decline.
Analisis Kinerja Keuangan dengan Pendekatan FVA (Financial Value Added) Kholifah, Siti; Nusantoro, Jawoto; Febri Darmayanti, Elmira
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11157

Abstract

institutions listed on the Indonesia Stock Exchange based on liquidity, solvency, profitability, and Financial Value Added (FVA). This study uses purposive sampling with specific criteria, resulting in four Sharia banks selected as samples. The results show that the financial performance analysis of Sharia banks listed on the Indonesia Stock Exchange based on liquidity varies during the 2021–2024 period. Based on solvency, the financial performance of the four sampled Sharia banks is categorized as very healthy. Profitability analysis shows varied results. Meanwhile, based on FVA, Bank Syariah Indonesia and Bank BTPN Syariah show positive FVA values throughout the study period, indicating good financial performance. Conversely, Bank Panin Dubai Syariah in 2021 and Bank Aladin Syariah Tbk in 2022 and 2023 exhibit negative FVA values, indicating poor financial performance.
Pengaruh Pemahaman Sistem Akuntansi, Kompetensi Sumber Daya Manusia, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa Almareta, Ambar; Nusantoro, Jawoto; Padwa Sari, Gustin
Expensive: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/exclusive.v5i1.11165

Abstract

This study aims to analyze the influence of Accounting System Understanding, Human Resource Competence, and Community Participation on the Accountability of Village Fund Management in Sragi Subdistrict, South Lampung Regency. The research employs a quantitative approach using primary data. Data were collected through questionnaires distributed to 80 respondents, who are village officials in the region. The sampling technique used was saturated sampling, in which the entire population was used as the sample. Data analysis was conducted using SPSS. The results of the study show that Accounting System Understanding does not have a significant effect on the Accountability of Village Fund Management, while Human Resource Competence and Community Participation both have significant effects. Furthermore, simultaneously, Accounting System Understanding, Human Resource Competence, and Community Participation have a positive influence on the Accountability of Village Fund Management in Sragi Subdistrict, South Lampung Regency.
Peningkatan Kemandirian dan Pendapatan KWT Lestari melalui Diversifikasi Produk dan Pengembangan Kebun Agro-Edu Wisata Organik Rosid, Andiana; Nusantoro, Jawoto; Sari, Yuni Elmita
SINAR SANG SURYA Vol 10, No 1 (2026): Januari 2026
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v10i1.4847

Abstract

Program Pengabdian kepada Masyarakat (PkM) ini bertujuan untuk mengatasi berbagai permasalahan yang dihadapi oleh Kelompok Wanita Tani (KWT) Lestari di Kampung Pujo Basuki, Lampung Tengah. Permasalahan utama yang dihadapi oleh KWT Lestari mencakup pemasaran hasil kebun yang belum optimal, ketergantungan pada penggunaan pupuk kimia, dan terbatasnya diversifikasi produk. Solusi yang diberikan mencakup pelatihan dalam pembuatan pupuk organik, pengolahan hasil kebun menjadi produk olahan bernilai tambah seperti keripik sayuran dan cendol bunga telang, serta pengembangan kebun agro-edu wisata berbasis pertanian organik. Dengan penerapan teknologi, pelatihan, dan pendampingan, KWT Lestari berhasil memproduksi produk olahan yang lebih berkualitas dan dipasarkan dengan menggunakan kemasan yang menarik. Salah satu pencapaian signifikan adalah terbentuknya kebun agro-eduwisata organik yang tidak hanya meningkatkan pengetahuan masyarakat tentang pertanian organik, tetapi juga berfungsi sebagai sumber pendapatan tambahan melalui kunjungan wisata edukasi. Program ini juga berfokus pada pengembangan kemampuan pemasaran digital anggota KWT, yang memungkinkan mereka memperluas pasar produk mereka. Dampak dari program ini adalah peningkatan pendapatan anggota KWT dan keberlanjutan usaha berbasis pertanian organik yang ramah lingkungan.
Co-Authors Agung Nugraha, Dhea Mulya Agung Pangestu, Putra Agustina, Rizka Ali, Karnila Almareta, Ambar Amelia Putri, Intan Ammi Nadira, Daffa Aqila Andrianingsih, Retno Eka Angga Kurniawan Asmarani, Hermanda awalia, andina pramesti Danu Harianto, Hasyim Darmayanti, E Febri Darmayanti, Elmira Febri Dea Prastika, Merri Dewantara, Andika Dewi, Anisa Viatri Elsananda, Dhea Alvira Erna Sari, Erna Ery Baskoro, Ery Evi Wahyuni, Evi Fabella Budi , Ajeng Febri Darmayanti, Elmira Fitriyaningsih, Nur Gustin Padwa Sari, Gustin Padwa Habiburrahman Habiburrahman, Habiburrahman Iqfiyansyah, Rizal Istanti, Elis Japlani, Ardiansayh Jasnika, Fiona Jelita, Dinda Khairil Anwar Klara Sinta, Shela Legowo Wati, Tri Lelawati, Nina Marlena Sari , Devi Ayu Mutiara Santika, Desta Natasa, Agnes Nedi Hendri, Nedi Novita, Eka Nugraheni, Septiana Ayu Padwa Sari, Gustin Palupi, Pratiwi Esti Pertiwi, Kinanti Eka Prastiwi, Riza Eka Pratama, M Aryant Wahyu Puji Astuti, Fitria Dewi Putri, Pramesella Rahmadanti, Silvi Wahyu Rahmawati, Pita Retnaning Rahayu, sri Retno Ambarwati Rina Anggraeni, Rina Rosid, Andiana Rosmalinda, Lica RR. Ella Evrita Hestiandari Ruswanti, Lilis Sari Febriani, Sintia Sahna Sari, Adetia Novita Sari, Titik Ratna Sari, Yuni Elmita Selvia Selvia Septiani, Ana Septiani, Siti Sholaiha, Khusnatul Siswoyo, Slamet Tedy SITI KHOLIFAH Siti Kholifah, Ulfi Sri Retnaning Rahayu, Sri Retnaning Sri Yanti Suci, Desi Permoni Suharto Suharto Suyanto Suyanto Syah Husin, Leoni Safira Ulkaromah, Anisa Valencia Aviliani, Imelda Wahyuningrum, Aprilia Wardhana, Happy Chandra Yolanda, Irsa Yuliana, Ayu Yulita Zanaria, Yulita