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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.
Co-Authors Agung Nugraha, Dhea Mulya Agung Pangestu, Putra Agustina, Rizka Ali, Karnila 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 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 Rosmalinda, Lica RR. Ella Evrita Hestiandari Ruswanti, Lilis Sari, Adetia Novita Sari, Titik Ratna 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 Yulita Zanaria, Yulita