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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) EKOBIMA Ekonomi Bisnis dan Manajemen Multidisciplinary Indonesian Center Journal
Andi Usmar
Politeknik LP3I Kampus Tasikmalaya
Religion Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Faktor Fundamental Dan Economic Value Added (Eva) Terhadap Return Saham Andi Usmar
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 1 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This study aims to determine the fundamental factors and economic value added to stock returns. The data is obtained from ICMD and the issuer's annual financial statements for the 2016-2020 period. The total population of this study was 45 companies and the number of samples was 17 companies by passing the purposive sampling stage. The analysis technique that will be used in this study is multiple linear regression panel data, to obtain a comprehensive picture. Regarding the relationship between one variable with another variable. The results showed that there was an increase in stock returns in companies that were included in the research list with the assumption that the return on assets, price earning ratio, debt to equity ratio, net profit margin, earnings per share and economic value added variables did not change. The ROA, PER, NPM, EPS and EVA variables have a significant positive effect on stock returns, while the DER variable has a significant negative effect on stock returns in companies listed in LQ 45 on the IDX.
Pengaruh Perputaran Kas Dan Perputaran Piutang Dalam Meningkatkan Laba Bersih Andi Usmar; Rama Nugraha Irawan Surayudha
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 9 No 1 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i1.1201

Abstract

Pencapaian laba yang tinggi mengindikasikan bahwa perusahaan mampu menjalankan operasionalnya dengan baik. Hal ini dapat dilihat dari laporan kinerja perusahaan yaitu laporan laba rugi dan laporan posisi keuangan. Namun demikian, masih banyak factor lain yang yang tidak kalah penting menjadi penilaian tingkat efisiensi perusahaan, antara lain dari tingkat perputaran piutang, dan tingkat perputaran kas. Penelitian ini bertujuan mengetahui apakah perputaran kas dan perputaran piutang baik secara parsial maupun simultan berpengaruh signifikan dalam meningkatkan laba bersih pada PT Indofood Sukses Makmur Tbk. Metode analisis data yang digunakan adalah uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan sample data dari data laporan keuangan triwulan berupa neraca dan laporan laba rugi tahun 2012 sampai dengan tahun 2021 Hasil uji F, sebesar 49,886 dengan tingkat signifikan 0,000 berarti dengan demikian secara simultan perputaran kas dan perputaran piutang berpengaruh signifikan dalam meningkatkan laba bersih. Dan hasil uji t secara parsial menunjukkan tingkat signifikansi yang diperoleh dari variabel bebas yaitu perputaran kas sebesar 0,004 dan perputaran piutang sebesar 0,002. Hal ini menunjukkan perputaran kas dan perputaran piutang berpengaruh signifikan dalam meningkatkan laba bersih.
REVIEW OF THE CREDIT GUNA BHAKTI (KGB) GRANTING PROCEDURE AT BANK BJB KCP MITRA BATIK TASIKMALAYA Nurjanah, Mia; Andi Usmar
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.703

Abstract

This study aims to examine the procedures involved in the provision of Kredit Guna Bhakti (KGB) at Bank Bjb KCP Mitra Batik Tasikmalaya, identify the challenges encountered during the process, and evaluate the solutions implemented to address these obstacles. This study uses a qualitative descriptive approach, with data collection methods through interviews with bank staff, direct observation of the credit process, and literature review. Findings reveal that the KGB procedure consists of several key stages: application submission, credit analysis, credit decision, credit agreement, and fund disbursement. However, its implementation faces both internal and external challenges, such as limited credit staff resulting in slower service, and a lack of understanding among prospective borrowers regarding the credit procedure. To address these issues, the bank has prepared appropriate solutions. Overall, the KGB procedure at Bank Bjb KCP Mitra Batik has been carried out effectively and efficiently.
REVIEW OF THE HOME OWNERSHIP LOAN (KPR) PROCEDURE AT BANK BTN KC TASIKMALAYA Iman Nugraha, Cecep; Andi Usmar
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.704

Abstract

This study aims to review the mortgage lending process in a bank, focusing on procedures, requirements, and challenges faced by both the bank and customers. The research background is based on the author's internship experience at the bank, providing an opportunity to gain in-depth insights into the mortgage approval mechanism from a practical perspective. This study employs a qualitative method, utilizing interviews with bank employees involved in the mortgage application process and literature studies related to banking policies. The findings reveal that mortgage approval involves a comprehensive evaluation of the borrower's financial capability, including credit analysis and compliance with banking regulations. Additionally, several challenges were identified, such as the lengthy administrative process and credit risk factors that the bank must consider. The conclusion of this study emphasizes that mortgage lending requires a balance between the bank's interests and customer needs, necessitating innovations in procedures and service optimization to improve process efficiency.
EVALUATION OF THE CREDIT APPLICATION PROCESS AT PT. BPR SINAR MAS PELITA CIAWI BRANCH Usmar, Andi; Syifa Salsabila
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 3 (2025): Vol. 2 No. 3 Edisi Juli 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i3.1066

Abstract

This study aims to examine the credit application procedure at BPR Sinar Mas Pelita Ciawi Branch, identify the challenges encountered during the process, and evaluate the solutions implemented to overcome them. The research uses a descriptive qualitative method with data collected through interviews with bank employees, direct observation during an internship program, and literature review. The findings show that the credit application procedure consists of several stages: application submission, document verification, credit analysis, credit approval, agreement signing, and fund disbursement. Common obstacles include customers’ lack of understanding of the procedure and delays in document submission. BPR Sinar Mas Pelita Ciawi Branch has implemented various strategies such as public education through social media and providing a checklist of required documents to applicants. Overall, the credit application process has been carried out effectively and efficiently.
Prosedur Pengeluaran Kas Di Lp3i Karawang Nurul Wildani, Ismy; Usmar, Andi; Desty Puspatriani, Annisa
EKOBIMA Vol. 3 No. 1 (2025): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Juni 2025
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v3i1.2577

Abstract

The research outlined in this final project aims to examine the application of cash disbursement procedures at LP3I Karawang and its suitability to the Flow Chart according to Mulyadi. The research method used is a qualitative descriptive method that describes the Cash Disbursement Procedure at LP3I Karawang. The data collection techniques used by researchers are interviews, observation, documentation and literature study. In the implementation of the cash disbursement procedure at LP3I Karawang, there are several obstacles and efforts including: The lack of orderly application for funds which should always end at 15.00 is overcome by imposing the rules for applying for funds only until 15.00 unless there is a special promise, There is still a lack of cash checks at LP3I Karawang is overcome by cash opname every day. Then they still often hold funds for more than 3 days. After analyzing and discussing the problem, the author concludes that the implementation of the cash disbursement procedure at LP3I Karawang is quite good, because there are still several functions that are combined and the recording is still lacking in detail.
PENDAMPINGAN BRANDING LOGO SEBAGAI PENINGKATAN DAYA SAING USAHA UMKM, DESA JAYAGIRI, PANUMBANGAN, CIAMIS JAWA BARAT Usmar, Andi
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 4 (2024): Vol. 1 No. 4 Edisi Oktober 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i4.290

Abstract

Usaha mikro, kecil, atau menengah (UMKM) adalah usaha yang dilakukan oleh individu atau kelompok dengan tujuan untuk meningkatkan kesejahteraan pribadi anggota kelompoknya. Tim KKN-TM menemukan bahwa salah satu masalahnya adalah produk yang dipasarkan tidak memiliki branding yang cukup. Salah satu masalahnya adalah membuat logo UMKM Pada UMKM Kia Snack Dusun Cimuncang dan Sistik jagir Dusun Singkup , Desa jayagiri, Panumbangan Ciamis Jawa barat, dengan yang baru. Dengan kata lain, tidak ada semangat kewirausahaan dan pengetahuan merek. Bisnis kecil dan menengah (UMKM) masih kekurangan strategi branding yang lebih baik dan relevan. Salah satu tujuan dari promosi merek adalah untuk menjual produk kepada masyarakat umum, atau untuk meningkatkan kepercayaan konsumen terhadap produk tersebut dan menciptakan persepsi bahwa produk tersebut telah terjual. Merek dapat menanamkan kesan baik pada pelanggan, yang harus dipahami oleh UMKM. Dalam kegiatan ini, metode pendampingan digunakan. Observasi, bimbingan, dan pembuatan logo adalah langkah-langkah yang dilakukan. Dengan mempertimbangkan masalah yang telah disebutkan di atas, kegiatan pengabdian kepada masyarakat sangat penting dilakukan. kepada pelaku UMKM Kia Snack Dusun Cimuncang dan Sistik jagir Dusun Singkup , Desa jayagiri , Panumbangan Ciamis Jawa barat dalam melakukan branding logo
Co-Authors Desty Puspatriani, Annisa Iman Nugraha, Cecep Monika Sutarsa Nurjanah, Mia Nurul Wildani, Ismy Rama Nugraha Irawan Surayudha SYIFA SALSABILA