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All Journal Jurnal Ilmiah Kesatuan (JIK) Jurnal Ilmiah Ranggagading (JIR) JAS-PT Jurnal Analisis Sistem Pendidikan Tinggi JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ilmiah Pariwisata Kesatuan Jurnal Abdimas Dedikasi Kesatuan Jurnal Aplikasi Bisnis Kesatuan Community: Jurnal Pengabdian Pada Masyarakat Jurnal Informatika Kesatuan
Aang Munawar
Institut Bisnis dan Informatika Kesatuan
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Tinjauan Prosedur Penerimaan dan Pengeluaran Kas Pada Badan Layanan Umum Daerah Puskesmas Gang Aut Apriliani Apriliani; Aang Munawar
Jurnal Aplikasi Bisnis Kesatuan Vol 3 No 1 (2023): JABKES Edisi April 2023
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v3i1.1861

Abstract

Cash receipts must be deposited into the bank and must not be allowed to sit for a long time at the Puskesmas, because this can lead to misappropriation or misuse of cash. Cash disbursements must be authorized and must be in accordance with needs, if the amount of cash issued is large enough, cash disbursements must use a check. The aims of this study were (1) to find out the documents used in the cash receipts and disbursements procedures of the Regional Public Service Agency (BLUD). (2) know the parties involved in the procedure for receiving and disbursing cash from the Regional Public Service Agency (BLUD). (3) find out how the flow or flowchart is in the procedure for receiving and disbursing cash from the Regional Public Service Agency (BLUD). The results of this study indicate that the cash receipts and disbursements of the Regional Public Service Agency (BLUD) at the Gang Aut Health Center have been carried out according to the Standard Operating Procedures (SOP) set by the BLUD treasurer.Keywords: Cash Receipt and Disbursement Procedure, BLUD
PENDAMPINGAN PELATIHAN DASAR- DASAR LAPORAN KEUANGAN BISNIS BAGI UMKM BINAAN KAMPUS IBI KESATUAN BOGOR Rizal Riyadi; Aang Munawar; Mashadi Mashadi; Bintang Sahala Marpaung; Mey Risca
Community : Jurnal Pengabdian Pada Masyarakat Vol 3 No 2 (2023): Juli : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/community.v3i2.358

Abstract

Laporan Keuangan merupakan proses sistematis untuk menghasilkan informasi keuangan yang dapat digunakan untuk pengambilan keputusan bagi penggunanya. Karena dari laporan keuangan dapat diketahui apakah perusahaan dalam kondisi sehat atau merugi. Kegiatan pengabdian kepada masyarakat (PKM) ini bertujuan untuk meningkatan Pengetahuan Bagi UMKM Binaan Kampus IBI Kesatuan Bogor tentang Dasar- dasar Laporan Keuangan Bisnis. Metode atau cara yang digunakan dalam melakukan kegiatan pengabdian pada masyarakat ini adalah dengan menggunakan metode 1) Ceramah, 2) Diskusi atau Tanya Jawab dan 3) Simulasi. Masalah yang sering ditemukan pada UMKM Binaan Kampus IBI Kesatuan Bogor pada umumnya adalah masalah keuangan. Hal ini disebabkan oleh kurangnya kemampuan para pelaku UMKM dalam mengelola dan membukukan keuangan usaha, sehingga pemasukan dan pengeluaran keuangan tidak tercatat dengan jelas dan rapi. Pencatatan sederhana sangat berpengaruh terhadap perkembangan bisnis. Melalui pembukuan, pemilik UMKM dapat melihat kondisi dan perkembangan bisnis, termasuk keuntungan dan kerugian perusahaan. Dengan ini, pembukuan dapat dijadikan patokan dalam merancang strategi bisnis kedepannya. Hasil penelitian ini sangat berguna untuk menilai kinerja usaha dan dapat membantu dalam menghadapi permasalahan dalam menjalankan usaha khususnya Usaha Kecil Menengah.
Analisis Pengaruh CAR, NPL, dan LDR Terhadap ROA: Studi kasus pada Bank Kategori Buku Empat Periode 2014-2018 Mulyadi Kurniawan; Aang Munawar; Andi Yudha Amwila
Jurnal Ilmiah Manajemen Kesatuan Vol. 8 No. 2 (2020): JIMKES Edisi Agustus 2020
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v8i2.351

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Non performing Loan (NPL),dan Loan ti Deposit Ratio LDR terhadap ROA studi kasus pada Bank Buku Empat periode 2014-2018. Penelitian ini menggunakan data sekunder yang diperoleh melalui dokumen berupa laporan keuangan tahunan. Teknik analisis yang digunakan adalah uji statistik dengan metode regresi berganda dan uji hipotesis menggunakan uji F dan uji t, yang sebelumnya telah dilakukan uji asumsi klasik terlebih dahulu.Hasil penelitian uji t menunjukkan bahwa CAR memiliki nilai koefisien regresi sebesar 0,101 dan nilai signifikansi sebesar 0,050 sehingga CAR berpengaruh positif terhadap ROA. NPL memiliki nilai koefisien regresi sebesar -0,0528 dan memiliki nilai signifikansi sebesar 0,007 sehingga NPL t berpengaruh terhadap ROA. LDR memiliki nilai koefisien regresi -0,057 dan nilai signifikansi sebesar 0,038 sehingga LDR berpengaruh positif terhadap ROA. Hasil uji F menunjukkan bahwa variabel CAR, NPL, BOPO, dan LDR secara simultan berpengaruh terhadap ROA ditunjukkan dengan nilai signifikansi kurang dari 0,05 yaitu sebesar 0,000. Kata Kunci : CAR, NPL, LDR, dan ROA
The Effect Of Current Ratio, Debt To Asset Ratio, Net Profit Margin, And Exchange Rate On The Stock Prices Of Oil Companies: Case Study on Petroleum Companies Listed on the Indonesia Stock Exchange for the Period 2019-2024 Yoyon Supriadi; Ludianthara Hendrawan; Aang Munawar; Ratih Puspitasari; Zul Azhar
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3071

Abstract

This study aims to determine whether there is Influence of Current Ratio, Debt to Asset Ratio, Net Profit Margin, and Exchange Rate on the Stock Prices of Sub-Sector Crude Oil Companies Listed on the Indonesia Stock Exchange for the Period of 2019-2024. The sample in this study consists of 13 companies selected based on purposive sampling technique. Using purposive sampling, 10 companies were obtained as samples over a period of 6 years, resulting in a total of 60 data points. The analytical method used in this study is descriptive statistics, using multiple linear regression analysis with the help of SPSS 23 software. The results of this study indicate that the Current Ratio variable affects Stock Prices, Debt to Asset Ratio affects Stock Prices, Net Profit Margin partially does not affect Stock Prices, and Exchange Rate does not affect Stock Prices. Meanwhile, Current Ratio, Debt to Asset Ratio, Net Profit Margin and Exchange Rate simultaneously have a significant effect on Stock Prices. Keywords : Current Ratio, Debt to Asset Ratio, Net Profit Margin, Exchange Rate, Stock Prices
The Development Of Self-Employed Novice Entrepreneurs In Lampung Province, Indonesia Yosy Arisandy; Ani Mekaniwati; Aang Munawar; Iwan Darmawan; Yose Rizal
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3510

Abstract

The empowerment of novice entrepreneurs is vital for fostering inclusive economic development and addressing structural unemployment in Indonesia. This study evaluates the effectiveness of the Independent Novice Entrepreneur Program (Tenaga Kerja Mandiri Pemula/TKMP) implemented by the Ministry of Manpower in Lampung Province. Using a mixed-methods approach, the research integrates quantitative data from surveys and progress reports with qualitative insights from interviews with mentors and participants. The program’s performance is assessed based on five Key Performance Indicators (KPIs): (1) production of goods/services, (2) implementation of marketing strategies, (3) maintenance of financial cash flow records, (4) acquisition of Business Identification Numbers (NIB), and (5) development of structured business plans. Findings reveal that the program exceeded the 60% achievement target across all KPIs, with the highest performance in product development (94.19%) and marketing strategy (91.60%). However, challenges remain in financial literacy, NIB registration, and long-term business sustainability. This study highlights the importance of continuous mentoring, digital literacy, and academic collaboration to strengthen entrepreneurial ecosystems at the local level. The results offer evidence-based recommendations for improving policy design and implementation of entrepreneurship support programs in developing regions.   Keywords:  novice entrepreneurs, entrepreneurship development, government program, business mentoring, financial literacy, digital marketing, Lampung Province, mixed-methods, policy evaluation, small business empowermen
Sustainability Accounting and Investment Decision: A Systematic Literature Review Diva Bestiaulia; Aang Munawar; Tri Marlina; Arief Fahmie
Jurnal Aplikasi Bisnis Kesatuan Vol. 6 No. 1 (2026): JABKES Edisi April 2026
Publisher : Program Vokasi dan LPPM IBI Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jabkes.v6i1.3619

Abstract

This study conducts a comprehensive systematic literature review (SLR) to examine the relationship between sustainability accounting and investment decision-making. Amid growing global attention to environmental, social, and governance (ESG) issues, the relevance of sustainability accounting in shaping investment practices has intensified. By synthesizing scholarly publications from 1990 to 2025, the review identifies prevailing themes, theoretical perspectives, and methodological patterns. The findings reveal a significant rise in research interest post-2015 and underscore the interdisciplinary nature of the field, spanning business, environmental science, and economics. Despite substantial progress, challenges persist in standardizing sustainability disclosures, addressing regional imbalances, and integrating technological innovations. The study concludes with managerial implications and proposes future research directions to better align sustainability reporting with investment decision-making imperatives. Keywords: sustainability accounting, investment decision, ESG, systematic literature review, sustainability disclosure, sustainable finance.
Pengaruh Strategi Pemasaran Sales Marketing Dan Kualitas Pelayanan Terhadap Loyalitas Konsumen Melalui Kepuasan Pelanggan Sebagai Variabel Intervening Di Aston Bogor Hotel Resort Mylaf Kheren Fernadi; Charles Parnauli Saragi; Aang Munawar; Yoyon Supriadi
Jurnal Ilmiah Pariwisata Kesatuan Vol. 6 No. 2 (2025): JIPKES Edisi Juli 2025
Publisher : Prodi Pariwisata dan LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jipkes.v6i2.5571

Abstract

The hotel industry is a very competitive sector, because its development is very fast so this industry makes various efforts to attract the attention of consumers so that ultimately consumer loyalty can be maintained. Aston Bogor Hotel Resort, as a brand that has many loyal customers, of course relies heavily on good relationships with customers who have subscribed. This research aims to determine the influence of sales marketing strategies, service quality through the mediating variable customer satisfaction on consumer loyalty at Aston Bogor Hotel Resort. The method used was a quantitative approach and sample determination using the Slovin formula, one hundred (100) samples were obtained. Distribution of the questionnaire was carried out online in the form of a Google Form. Data were analyzed with SmartPLS SEM. The research results show that sales marketing strategy and service quality have a significant influence on customer satisfaction. By using the mediating variable (customer satisfaction), the results obtained were that marketing strategy and service quality showed significant results on consumer loyalty. From these two variables, the analysis results show that service quality has a greater influence on consumer loyalty. On the other hand, the results of direct analysis of sales marketing strategies have no effect on consumer loyalty. Overall, this research model is valid and reliable, with the implication that consistent sales marketing strategies and high quality service can increase customer satisfaction and loyalty
Co-Authors Adler Hayman Manurung Alyana, Oktia Vandriani Amwila, Andi Yudha Andi Yudha Amwila Ani Mekaniwati Annisa Fitria Apriliani Apriliani Arief Fahmie Basyarewan, Ulvi Nursally Bintang Sahala Marpaung Bintang Sahala Marpaung Bunasor Sanim Charles Parnauli Saragi Diva Bestiaulia Erliza Noor Harry Roestiono Hendra Setiawan Hoerudin Hoerudin Iwan Darmawan Jan Horas Veryady Purba Kurniawan, Mulyadi Laura, Sorta Ludianthara Hendrawan Marwan Effendy Mashadi Mashadi Mey Risca Morita Morita Muhamad Tofan Mulyadi Kurniawan Mylaf Kheren Fernadi Pebi Paisal Pratama Ratih Puspitasari Rini Syarif Rizal Riyadi Rostika, Siti Septiansyah, Septiansyah Tri Marlina Uning Widiastuti Verrel Aurellia Nevada Yose Rizal Yosy Arisandy Yoyon Supriadi Zul Azhar