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All Journal FINANCIAL : JURNAL AKUNTANSI Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal Pengabdian Kompetitif
Lailani Fitria
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA BANK BUMN DAN SWASTA PERIODE 2016-2018 Lailani Fitria; Hefi Zuswita; Rispa Eliza
JURNAL AKUNTANSI FINANCEIAL STIE SULTAN AGUNG Vol 6, No 1 (2020): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v6i1.120

Abstract

Fenomena perlambatan pertumbuhan laba pada bank pelat merah yang disebabkan tekanan ketidakpastian ekonomi global dan domestik namun disisi lain performa keuangan pada bank swasta salah satunya BCA yang tetap dapat mempertahankan keunggulan kinerja keuangannya menjadi menarik untuk diteliti lebih lanjut. Penelitian ini bertujuan untuk mengetahui rasio keuangan bank milik pemerintah diantaranya : Bank Mandiri ; Bank BRI; Bank BNI; dan Bank BTN dan rasio keuangan bank milik swasta nasional yaitu : BCA; Bank Danamon; Bank Mega; Bank MNC; Bank Permata ; dan Bank Sinarmas pada tahun 2016 – 2018 ditinjau dari aspek rasio quick ratio(QR), banking ratio(BR), dan loan to assets ratio(LAR), dan return on equity(ROE). Penelitian ini menggunakan metode komparatif dengan metode analisis runtun waktu (time series) dan menghitung rata-rata nilai pada tiap rasio keuangan. Hasil penelitian menunjukkan bahwa dilihat dari rasio QR menunjukkan Bank BUMN dan Bank Swasta memiliki nilai rata-rata sama yaitu sebesar 0,11 persen. Rasio BR dari Bank BUMN memperlihatkan perbedaan jumlah rata-rata adalah sebesar 0,91 persen kemudian dibandingkan rata-rata pada Bank SWASTA yang tidak terpaut jauh perbedaannya yaitu sebesar 0,83 persen. Rasio LAR dari Bank BUMN adalah sebesar 8,71 persen, sedangkan rata-rata pada Bank SWASTA sebesar 7,64 persen, terdapat selisih sebesar 1,07 persen Sedangkan rasio ROE pada Bank BUMN menunjukkan rata-rata sebesar 0,16 dibandingkan dengan jumlah rata-rata Bank SWASTA yang terdapat banyak selisih sebanyak 0,13 persen yaitu sebesar 0,03 persen.Kata Kunci: quick ratio(QR), banking ratio(BR), loan to assets ratio(LAR), return on equity(ROE)
Asistensi Pelaporan SPT Wajib Pajak Pribadi Oleh Relawan Pajak Di Kota Dumai Lailani Fitria; Billfan Syofyan; Alia Rahmah; Ika Desiana
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 4 No. 2 (2023): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v4i2.27197

Abstract

The service carried out by STIE Tuah Negeri tax volunteers at KPP Pratama Dumai in 2023 aims to assist taxpayers in reporting their tax obligations every year in the form of SPT reporting, besides that this service also aims to assist KPP Pratama Dumai in assisting personal taxpayers. The method used by tax volunteers in assisting taxpayers to report their annual SPT by using E-Filling. The conclusion from the community service activities carried out by STIE Tuah Negeri tax volunteers for approximately 1 month at the KPP Pratama Dumai was obtained data on the number of assisted taxpayers by team 3, a total of 622 tax residents consisting of 346 tax residents filling out the 1770 S PT type and filling out the SPT type 1770 SS numbered 277 tax citizens. It can be said that this amount increases the effectiveness and efficiency in assisting taxpayers to report their Annual SPT.    
PENDAMPINGAN PEMBUKUAN KEUANGAN PADA UMKM DODOL NANAS ROSNAH DIDUMAI Rispa Eliza; Yanti, Mery; Sari, Indah Maha; Septira, Ika Apia; Nasrullah, Nasrullah; Lailani Fitria
Jurnal Pengabdian Kompetitif Vol. 4 No. 1 (2025): Pemberdayaan Masyarakat dan UMKM melalui Inovasi, Pendidikan, dan Keuangan Digi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v4i1.2159

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the local economy, yet many still face challenges in financial management, particularly in bookkeeping practices. This community engagement program aimed to enhance the financial bookkeeping capacity of Dodol Nanas Rosnah, an MSME based in Dumai, through training, the development of simplified bookkeeping formats, and hands-on implementation assistance. The methods employed included initial observation, basic accounting training, daily transaction recording support, and evaluation of bookkeeping outcomes. The results showed significant improvement in the owner's understanding and ability to record financial transactions and prepare simple financial reports. The business owner also began to recognize bookkeeping as a critical tool for decision-making and business development. Despite challenges such as limited digital literacy and time constraints, the program had a positive and sustainable impact. Similar initiatives are recommended to support other MSMEs in strengthening their financial management systems.
Co-Authors Alia Rahmah Apriliani, Apriliani Billfan Syofyan Hefi Zuswita Ika Desiana Mery Yanti Nasrullah Nasrullah Nurul Azmi Rispa Eliza Rispa Eliza Sari, Indah Maha Septira, Ika Apia