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All Journal Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) Husnayain Business Review Jurnal Penelitian Ekonomi Manajemen dan Bisnis Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Abmas
M. Yusuf
Politeknik Negeri Sriwijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH MODAL MINIMAL INVESTASI DAN RETURN TERHADAP MINAT INVESTASI MASYARAKAT KOTA PALEMBANG DI PASAR MODAL M. Yusuf; Yahya Yahya; Abd. Hamid
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol 5, No 1 (2021): JURNAL NERACA
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v5i1.5889

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh modal minimal investasi dan motivasi investasi terhadap minat investasi masyarakat Kota Palembang di pasar modal. Metode penelitian yaitu penelitian kuantitatif dengan analisis regresi linier berganda. Sampel dalam penelitian ini sebanyak 100 responden dengan tehnik purposive sampling yaitu responden yang memiliki akun di pasar modal. Pengolahan data dalam penelitian ini menggunakan aplikasi SPSS. Hasil uji partial menunjukkan bahwa modal minimal investasi berpengaruh terhadap minat investasi, namun tidak untuk variabel return. Hal ini dapat dilihat dari nilai signifikansi variabel modal minimal investasi sebesar ,000 < 0,05, sedangkan untuk variabel return diperoleh nilai 0,319 > 0,05. Sedangkan hasil untuk uji simultan menunjukkan bahwa modal minimal investasi dan return berpengaruh sigifikan terhadap minat investasi
Operational budgeting as a planning tool in MSME “Pempek Cek Nabila” Rafelda Rizky Amanda; M. Yusuf; Marieska Lupikawaty
Jurnal Abmas Vol. 25 No. 2 (2025): Jurnal Abmas
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/abmas.v25i2.89164

Abstract

This study aims to prepare an operational budget as a tool for profit planning at MSME Pempek Cek Nabila. The background of this research is based on the lack of budgeting practices within the business, which causes the owner to struggle in accurately determining the actual profit earned. This research employs a descriptive quantitative method, collecting data through interviews, direct observation, and documentation. The budget is prepared using historical data on sales, production, and operational costs from 2022 to 2024. The results indicate that by compiling budgets for sales, production, raw materials, direct labor, factory overhead, Cost of Goods Sold (COGS), and operational expenses, the business can project net profits more precisely. In 2025, Pempek Cek Nabila is projected to earn a net profit of IDR 15,978,592 from small-sized pempek and IDR 5,599,737 from kapal selam pempek. Therefore, the profit and loss budget serves as an essential tool for profit planning, cost control, and more measurable and efficient strategic decision-making. Furthermore, the budget serves as a cost control tool that helps minimize inefficiencies and as a decision support instrument, providing a rational basis for sales strategies and investment planning.   Abstrak Penelitian ini bertujuan untuk menyusun anggaran operasional sebagai alat perencanaan laba pada UMKM Pempek Cek Nabila. Latar belakang penelitian ini didasari oleh belum optimalnya penerapan sistem anggaran dalam operasional usaha dan kurangnya pencatatan penjualan, sehingga pemilik usaha kesulitan dalam menentukan laba yang diperoleh secara pasti. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan teknik pengumpulan data melalui wawancara, observasi langsung, dan dokumentasi. Anggaran disusun berdasarkan data historis penjualan, produksi, serta biaya operasional selama tiga tahun terakhir. Hasil penelitian menunjukkan bahwa melalui penyusunan anggaran penjualan, produksi, bahan baku, tenaga kerja langsung, biaya overhead pabrik, HPP dan biaya operasional, UMKM dapat memproyeksikan laba bersih secara lebih akurat. Pada tahun 2025, Pempek Cek Nabila diproyeksikan memperoleh laba bersih sebesar Rp15.978.592 untuk pempek kecil dan Rp5.599.737 untuk pempek kapal selam. Dengan demikian, anggaran laba rugi terbukti menjadi alat penting dalam perencanaan laba, pengendalian biaya, serta pengambilan keputusan strategis yang lebih terukur dan efisien. Anggaran berfungsi sebagai alat cost control yang memungkinkan pemilik usaha menekan pemborosan, serta sebagai decision support yang memberikan dasar rasional dalam menetapkan strategi penjualan maupun investasi usaha. Kata Kunci: anggaran operasional; pempek; perencanaan laba; UMKM
Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan pada PT Bank Jago Tbk Periode 2016-2020 Muhammad Ridwan; M. Yusuf; Purwati
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 3 No. 1 (2023): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis April 2023
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7894705

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui angka rasio profitabilitas dan perubahannya pada PT Bank Jago Tbk untuk periode 2016-2020.  Metode perhitungan yang digunakan dalam penelitian ini adalah menggunakan pendekatan kuantitatif. Dalam penelitian ini jenis data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan.  Teknik pengumpulan data yang digunakan adalah menggunakan metode dokumentasi dan metode studi pustaka. Hasil penelitian dalam penelitian ini membuktikan bahwa kinerja manajemen perusahaan dalam mengelola keuangan dari PT Bank Jago Tbk dalam hal rasio profitabilitas tidak cukup Stabil dan efisien untuk menjalankan kegiatan operasional perusahaan sehari-hari selama tahun 2016 sampai dengan 2020.  Berdasarkan persentase yang telah diteliti Rasio Biaya Operasional (BOPO), Return On Assets (ROA), dan Return On Equity (ROE) pada PT Bank Jago Tbk berada pada posisi tidak baik berdasarkan standar rata-rata penilaian Bank Indonesia sedangkan Net Interest Margin (NIM) pada PT Bank Jago Tbk berada pada posisi sangat baik berdasarkan standar rata-rata penilaian Bank Indonesia.
Strategi Pengembangan Kewirausahaan pada Centra Tenun Tajung Melalui Perancangan Pemasaran Digital (Digital Marketing) Natasya Yunisa Dewanti; M. Yusuf; Andriansyah Bari
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 4 No. 3 (2026): September: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/masip.v4i3.1540

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in supporting the economy while preserving local culture, one of which is through Tajung woven fabrics in Palembang City. This study aims to analyze the internal and external conditions of Centra Tenun Tajung MSMEs in terms of production, finance, human resources, and marketing using SWOT analysis and formulate development strategies through the TOWS matrix. The research uses a descriptive qualitative method with data collection through interviews, observations, and documentation. Data analysis was carried out using the interactive model of Miles, Huberman, and Saldana combined with SWOT and TOWS. The results of the study show that the strength of the business includes product uniqueness, premium quality, custom services, business experience since 1984, and stable financial condition. The weaknesses are in the form of inconsistent social media management, the lack of specialized digital marketing personnel, and limited brand awareness. Opportunities stem from the development of digitalization, increasing interest in ethnic fashion, and government support, while the threats include competition, price wars, technological developments, and fluctuations in raw material prices. The strategies formulated include strengthening product differentiation, hiring social media admins, and reactivating e-commerce. The implementation of Instagram and TikTok content resulted in 1,681 impressions, with the majority of the audience being women at 60.6%.
Analisis Kinerja Keuangan pada PT Bank Negara Indonesia (Persero) Tbk Berdasarkan Rasio Keuangan Periode 2019-2025 Vina Septianingsih; M. Yusuf; Kiki Azakia
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6590

Abstract

This study aims to analyze the financial performance of PT Bank Negara Indonesia (Persero) Tbk during the period 2019-2025 based on profitability ratio and liquidity ratio. The research uses a quantitative descriptive method with secondary data in the form of annual financial statements obtained through the company's official website. The analysis was conducted using the Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Current Ratio (CR) ratios. The results of the study show that the company's financial performance during the research period has fluctuated, but in general it is still in good condition. The profitability ratio shows that the company is able to generate profits quite effectively, as reflected in the average ROA of 1.54%, ROE of 10.69%, and NPM of 79.36%, despite the decline in several periods. Meanwhile, the Current Ratio has an average of 25.95% and shows a fluctuating pattern. Although the value of the Current Ratio is relatively low, this condition can still be considered reasonable considering the characteristics of the banking industry which is dominated by third-party funds as current liabilities. Thus, it can be concluded that PT Bank Negara Indonesia (Persero) Tbk has a fairly good financial performance during the 2019-2025 period, especially in terms of profitability, while the liquidity aspect still needs to be managed optimally to maintain the company's financial stability.
Strategi Social Media Marketing untuk Pengembangan Usaha UMKM Batik Colet di Palembang Tika Sari; M. Yusuf; Mahmud Junianto
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6690

Abstract

The development of digital technology has encouraged Micro, Small, and Medium Enterprises (MSMEs) to utilize Social Media Marketing as a strategy to enhance competitiveness and support business development. This study aims to analyze the Social Media Marketing strategies implemented by Batik Colet MSMEs, examine their role in business development, and identify the challenges and efforts involved in their implementation. This research employed a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation involving the business owner, employees, and customers. The data were analyzed using the Miles and Huberman model, which consists of data reduction, data display, and conclusion drawing. The findings reveal that Batik Colet utilizes Instagram as a promotional platform, WhatsApp as a communication medium with customers, and Shopee as a supporting platform for transactions in implementing Social Media Marketing. The implementation of this strategy has contributed to expanding market reach, facilitating communication with customers, increasing product visibility, and supporting business development, particularly in the marketing aspect. However, the implementation of Social Media Marketing still faces several challenges, including inconsistent social media management, underutilization of social media features, and internet network limitations. Therefore, more consistent social media management, optimal utilization of social media features, and regular evaluation are necessary to maximize the benefits of Social Media Marketing in supporting the business development of Batik Colet MSMEs.
Analisis Perbandingan Kinerja Keuangan PT Alamtri Resources Indonesia Tbk & PT Bayan Resources Tbk (2020-2024) Nour Moutia; M. Yusuf; Neneng Miskiyah
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 4 No. 3 (2026): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v4i3.2637

Abstract

This study analyzes and compares the financial performance of PT Alamtri Resources Indonesia Tbk (ADRO) and PT Bayan Resources Tbk (BYAN) using three main indicators, namely liquidity, profitability, and solvency ratios. The research adopts a quantitative descriptive approach, using secondary data obtained from the financial statements for the 2020–2024 period published by both companies. The comprehensive data analysis results show that ADRO has an advantage in liquidity and solvency ratios, which reflect the company’s ability to meet its short-term obligations and maintain a relatively healthy, stable, and consistent capital structure throughout the observation period. On the other hand, BYAN demonstrates better performance in profitability ratios, as indicated by higher and more consistent profit generation compared to ADRO. The findings of this study suggest that BYAN is more focused on achieving profits through the efficient utilization of its assets and equity. In contrast, ADRO tends to adopt a long-term financial management orientation with a more cautious strategy, enabling it to maintain stability and control risks more effectively.
Financial Performance Analysis of PT Bukalapak Tbk After the Initial Public Offering (IPO) Muhammad Aditya; M. Yusuf; Claudya Nurcahaya
Husnayain Business Review Vol. 6 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v6i2.1959

Abstract

This research is motivated by the phenomenon of the decline in PT Bukalapak Tbk's stock price after conducting an Initial Public Offering (IPO) in 2021. This study aims to analyze the financial performance of PT Bukalapak Tbk after the Initial Public Offering (IPO) using the Economic Value Added (EVA) and Market Value Added (MVA) methods. The population in this study is the financial statements of PT Bukalapak Tbk for the period 2021-2024, while the research sample consists of data from the financial statements of PT Bukalapak Tbk for the period 2021-2024 obtained from the website www.idx.co.id. The type of data in this study is quantitative data, namely data in the form of numbers with secondary data sources. Data collection techniques were carried out through literature and documentation studies. Data analysis techniques were carried out using quantitative descriptive analysis techniques using the Economic Value Added (EVA) and Market Value Added (MVA) calculation methods. The results of the study show that the EVA value of PT Bukalapak Tbk for the period 2021-2024 is still dominated by negative numbers, which indicates that the company is still struggling to create economic added value for stakeholders. PT Bukalapak Tbk's MVA (Monetary Value) from 2021 to 2024 showed a downward trend each year, reaching negative figures. Overall, PT Bukalapak Tbk's performance has been suboptimal, particularly in terms of creating added economic value and market value.
Co-Authors Abd. Hamid Andriansyah Bari Claudya Nurcahaya Kiki Azakia mahmud Junianto Marieska Lupikawaty Miskiyah, Neneng Muhammad Aditya Muhammad Ridwan Natasya Yunisa Dewanti Nour Moutia Purwati Rafelda Rizky Amanda Tika Sari Vina Septianingsih Yahya Yahya