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All Journal Ekonomi Bisnis JRMSI - Jurnal Riset Manajemen Sains Indonesia JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Multifinance Engagement: Jurnal Pengabdian Kepada Masyarakat
Berto Usman
Universitas Bengkulu
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS EFEKTIVITAS DAN KONTRIBUSI PROGRAM PEMUTIHAN POKOK TUNGGAKAN SERTA DENDA PAJAK KENDARAAN BERMOTOR RODA DUA DI KOTA BENGKULU Fitria Handayani Syabana; Berto Usman
Jurnal Ilmiah Ekonomi Bisnis Vol 28, No 3 (2023)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/eb.2023.v28i3.8279

Abstract

Studi deskriptif kuantitatif ini mengkaji efektivitas dan kontribusi program pembebasan pokok tunggakan pajak dan denda pajak di Provinsi Bengkulu. Tujuannya untuk melihat seberapa besar dampak program pembebasan pajak terhadap upaya peningkatan pendapatan asli daerah (PAD). Penelitian ini cukup menarik karena menggunakan data dari kewajiban pajak kendaraan roda dua yang tertunggak dan menjadi objek utama program pembebasan sanksi pajak tahun 2021. Data yang digunakan merupakan data kuantitatif yang diperoleh dari UPTD Pengelolaan Pendapatan Daerah (PPD) Kota Bengkulu - Badan Pengelola Keuangan Daerah (BPKD) Provinsi. Data yang terkumpul kemudian diolah dengan menggunakan analisis statistik deskriptif. Hasil kajian menunjukkan bahwa pos penerimaan pajak kendaraan roda dua dari pembebasan pajak tidak efektif dengan tingkat efektivitas sebesar 45.98% pada tahun 2021, dan kontribusi tercatat sebesar 48.39 % pada tahun 2021 yang termasuk dalam kategori baik. Hasil penelitian ini secara umum menunjukkan bahwa meskipun dari aspek pendapatan asli daerah pajak kendaraan roda dua masih belum efektif dan begitu kontributif, namun secara total, program ini telah berkontribusi pada peningkatan pendapatan asli daerah sebesar Rp29,725,097,400 pada akhir tahun 2021.
The Potential of Hydroponics as a Solution for Food Security and Economics Resilience: Issues and Challenges of Smart-Agriculture Rendi Zulni Ekaputri; Dewi Jumiarni; Berto Usman; Bhakti Karyadi; Erik Perdana Putra
Engagement: Jurnal Pengabdian Kepada Masyarakat Vol 5 No 2 (2021): November 2021
Publisher : Asosiasi Dosen Pengembang Masyarajat (ADPEMAS) Forum Komunikasi Dosen Peneliti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/engagement.v5i2.457

Abstract

Skills improvement is in line with efforts to tackle food security during the COvid-19 pandemic. This effort can be done by using hydroponic techniques. This community service aims to increase the knowledge and skills of the Sint Carolus Junior High School residents in Bengkulu City in utilizing hydroponic technology. The method of activities provided includes training, supervised assignment, monitoring and evaluation. Activities were held on August 21, 2020 and August 28, 2020 at Sint Carolus Middle School, Bengkulu. Based on the activities that have been carried out, it can be concluded that community service activities in hydroponic technology training (models) get a very good response in terms of the material, methods and partner satisfaction. Hydroponic technology training model has increased the knowledge and skills of Sint Carolus Middle School residents in Bengkulu City, particularly by using the styrofoam box waste as a medium for plant planting.
The Impact of CSR Disclosure on Firm Financial Performance: The Mediating Role of Competitive Advantage in Indonesia's Manufacturing Sector Dewa Krisdianto; Berto Usman
Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Vol. 11 No. 3 (2025): Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and
Publisher : STIE Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jemp.v11i3.846

Abstract

This study examines the effect of Corporate Social Responsibility Disclosure (CSRD) on the financial performance of manufacturing companies in Indonesia, with competitive advantage as a mediating variable. The background of this research lies in the increasing importance of CSR as a strategic tool to enhance corporate value and sustainability in a highly competitive business environment. A quantitative approach with panel data regression was applied to 285 firm-year observations of companies listed on the Indonesia Stock Exchange from 2019 to 2023. Financial performance was measured using Return on Assets (ROA), Return on Equity (ROE), and Earnings per Share (EPS), while CSRD was assessed based on the Global Reporting Initiative (GRI) guidelines. Competitive advantage was measured through reputation and innovation. Data analysis was performed using Stata MP 17 to ensure efficient processing of large-scale panel data. The results show that CSRD has a consistently positive effect on all indicators of financial performance. However, the mediating role of competitive advantage reveals a negative direction, indicating that the benefits of CSR have not been fully converted into short-term financial gains. These findings reinforce the relevance of the Resource-Based View (RBV) in developing countries and emphasize the importance of managing CSR strategically to create sustainable competitive advantages.  
MANAGEMENT STRATEGIES FOR THE DEVELOPMENT OF MICRO ENTERPRISES IN NORTH BENGKULU DISTRICT Anjari Wahyu Wardhani; Liu Zeqing; Zhang Zhiquan; Ridwan Nurazi; Berto Usman
Multifinance Vol. 3 No. 1 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i1.349

Abstract

The objective of this community service program (PKM) is to analyze management strategies for the development of micro-entrepreneurs in North Bengkulu Regency, with a focus on the promotion of QRIS (Quick Response Code Indonesian Standard) usage and the provision of Medium Business Credit (KUM) by Bank Bengkulu to support the growth of micro, small, and medium enterprises (MSMEs) in the region. The research employs lecture methods, interactive discussions, and simulation techniques to obtain a comprehensive understanding of business profiles, challenges faced, and the financial needs of MSMEs. The QRIS outreach initiative is conducted through various media and hands-on training sessions aimed at improving digital literacy and promoting the adoption of digital payment technologies among entrepreneurs. Additionally, management strategies are implemented to assist MSMEs in accessing Medium Business Credit provided by Bank Bengkulu. These strategies include business plan development, technical assistance, and financial management training. The results indicate that the use of QRIS enhances transaction efficiency and market access for MSMEs. Meanwhile, access to Medium Business Credit enables entrepreneurs to secure the capital needed for business expansion and increased production capacity. Strategic training and managerial assistance have proven effective in improving business management capabilities, which in turn enhance business performance and sustainability. Recommendations include expanding QRIS outreach programs, tailoring credit products to better suit MSME needs, and providing continuous management support to ensure stable and sustainable growth for MSMEs in North Bengkulu District.
The Influence of Environmental Performance, Social Performance, and Governance Performance on the Financial Performance of Banking Companies Listed on the Indonesia Stock Exchange Dewi Anggraini; Ridwan Nurazi; Fitri Santi; Berto Usman
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23021569

Abstract

This study aims to analyze the influence of environmental performance , social performance , and governance performance on the financial performance of banking companies listed on the Indonesia Stock Exchange for the period 2013–2022. This study uses a quantitative approach with secondary data obtained from company annual reports, financial reports, and the Thomson Reuters Refinitiv Asset4 database. The research sample was determined using a purposive sampling technique , while data analysis was carried out using a panel data regression method using the EViews 10 application. The results showed that environmental performance did not have a significant effect on financial performance as proxied by financial performance with the Return on Assets (ROA) approach with a probability value of 0.2978. Social performance also did not have a significant effect on financial performance with a probability value of 0.8998. Similarly, governance performance did not have a significant effect on financial performance with a probability value of 0.4320. These findings indicate that the implementation of environmental, social, and governance aspects in banking companies has not been able to directly increase profitability during the study period. The benefits of implementing these three aspects tend to be long-term, through improved corporate reputation, stakeholder trust, and enhanced business sustainability. Therefore, they are not yet fully reflected in improved financial performance. This research implies that banking companies need to continue strengthening the implementation of sustainability practices as a long-term strategy, while investors need to consider ESG aspects in addition to profitability indicators when evaluating company performance.
The Impact of ESG (Environmental, Social, Governance) Disclosure on Company Value with Audit Quality as a Moderating Variable Widhea Putri Raflesiana; Berto Usman; Fitri Santi
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2923

Abstract

The purpose of this study is to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on company value and to demonstrate the role of audit quality in moderating this impact. This study applies a quantitative approach. The population in this study includes all companies in the financial sector listed on the Indonesia Stock Exchange, while the sample consists of financial companies that regularly publish annual reports and sustainability reports between 2021 and 2023. This study applies panel data regression analysis, which combines two types of data, namely time series and cross-section, and applies Random-Effect Model (REM) analysis. The findings of this study indicate that ESG disclosure has a positive effect on company value, but individually, environmental disclosure has no effect, social disclosure has a significant positive effect, and governance disclosure has no effect, and audit quality moderation has no effect on ESG disclosure on company value.
EMPIRICAL INSIGHTS INTO THE INFLUENCE OF FINANCIAL DEVELOPMENT ON CAPITAL MARKETS IN SOUTHEAST ASIA Nikolas Samosir; Berto Usman
JRMSI - Jurnal Riset Manajemen Sains Indonesia Vol. 15 No. 01 (2024): Jurnal Riset Manajemen Sains Indonesia
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JRMSI.015.1.02

Abstract

The rise of capital markets around the world has paved the way for new research on the relationship between financial development and capital market performance. This becomes relevant as capital markets are now more accessible to foreign capital flows as a result of economic liberalization and globalization. Therefore, this study intends to provide empirical evidence of the impact of financial development proxied by three parts, namely financial access, financial efficiency and financial stability based on critical mass theory. Operationally, this study uses a sample of 6 countries in ASEAN with an annual observation period from 2007 to 2022. With the characteristics and structure of panel data, this study uses panel regression analysis with a total data of 672 observations (country-years). The analysis used also applies a fixed-effects model (FEM) at the country (Country-FE) and year (Year-FE) levels. The results show that there is a positive association between financial access and capital market performance, a negative association between financial efficiency and capital market performance, and a positive association between financial stability and capital market performance.
Co-Authors Anjari Wahyu Wardhani Bhakti Karyadi Dewa Krisdianto Dewi Anggraini Dewi Jumiarni Ekaputri, Rendi Zulni Erik Perdana Putra Fitri Santi Fitria Handayani Syabana Liu Zeqing Nikolas Samosir Ridwan Nurazi Widhea Putri Raflesiana Zhang Zhiquan