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All Journal Journal of Empowerment Community JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) EKOBIMA Ekonomi Bisnis dan Manajemen Multidisciplinary Indonesian Center Journal Jurnal Pengabdian Indonesia
Andi Usmar
Politeknik LP3I Kampus Tasikmalaya
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management 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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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.
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.
PELATIHAN ADMINISTRASI KEUANGAN KOPERASI DALAM MENDUKUNG PROGRAM KOPERASI MERAH PUTIH Usmar, Andi; Resa Sania Kamila; Fatma azka Azkia Ma’ruf; Nunung Nurhayati; Fajar Dimas Saputra
Jurnal Pengabdian Indonesia (JPI) Vol. 2 No. 1 (2026): Vol. 2 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/jpi.v2i1.1245

Abstract

Strengthening the financial administration capacity of cooperatives is a crucial element in supporting the sustainability and accountability of cooperative institutions in Indonesia. This community service activity aims to improve the understanding and skills of cooperative administrators in financial administration through a hybrid Pelatihan (online and offline). This program aligns with the government's "Red and White Cooperative" initiative, which promotes digitalization and professional cooperative governance. The Pelatihan was conducted using a participatory approach involving lecturers, students, and cooperative actors. Results showed an increase in participants' understanding of transaction recording, the preparation of simple financial reports, and the importance of transparency in cooperative fund management. Technical challenges in the hybrid implementation can be overcome with active mentoring and the use of appropriate digital platforms. This activity demonstrates that the hybrid approach can reach a wider audience and is effective in transferring knowledge
Analisis Return On Equity (ROE) Dalam Menilai Tingkat Kesehatan Perusahaan PT. Kalbe Farma Tbk Ayu Lestari, Vina; Usmar, Andi
Jurnal Ekonomi Bisnis dan Manajemen Vol. 3 No. 2 (2025): EKOBIMA: Jurnal Ekonomi Bisnis dan Manajemen - Desember 2025
Publisher : POLITEKNIK LP3I

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/ekobima.v3i2.2706

Abstract

This study analyzes the financial condition of PT Kalbe Farma Tbk from 2023 to 2025 using Return on Equity (ROE) as the primary assessment indicator. ROE is an essential profitability ratio that evaluates the company’s ability to generate net income based on shareholders’ equity. Quarterly ROE data were collected and averaged annually to detect patterns of change and assess the company’s financial status. The findings indicate that ROE in 2023 was very low, reflecting weak profitability and limitations in managing equity effectively. In 2024, ROE increased despite considerable fluctuations, indicating that the company was entering a recovery phase. In 2025, ROE rose steadily and exceeded the healthy threshold, demonstrating improved operational efficiency and stronger financial performance. Overall, the study concludes that PT Kalbe Farma Tbk experienced a gradual recovery and achieved a healthy financial condition by the end of the analysis period.
Pelatihan Pencatatan Administrasi Bagi Kader di Posyandu Cempaka I Usmar, Andi; Fazriyah, Fitri Nur; Wahyudi, Ade
Journal of Empowerment Community Vol 8 No 1 (2026): Maret 2026
Publisher : Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jec.v8i1.2558

Abstract

The purpose of this activity is to improve the skills of PKK Posyandu Cempaka I cadres in Dusun Cidolog, Gunungcupu Village, Sindangkasih District, Ciamis Regency, particularly in preparing monthly reports, including correspondence, financial, and other administrative reports submitted to the Gunungcupu Village PKK Team. In practice, discrepancies often occur between manual and digital data. Therefore, basic administrative training was conducted for the Cempaka I cadres to minimize data inconsistencies through organized record management using a one-day hands-on practice method. The training focused on mastering basic manual administration by inputting all data based on alphabetical order of infants, toddlers, and elderly individuals. This activity consisted of several stages: the preparation stage (coordination with the Cempaka I cadre team), the training stage (delivery of administrative materials), and the evaluation stage (direct report-making practice). The results showed that all participants were able to understand and apply the materials in preparing monthly reports and managing Posyandu Cempaka I administrative records properly, neatly, and accountably. It is expected that this activity will serve as motivation for Posyandu cadres to continuously enhance their capacity and professionalism as high-quality community health volunteers.
THE ROLE OF WIGO SAVINGS AS AN INNOVATIVE PRODUCT IN IMPROVING THE COMPETITIVENESS OF PT. BANK WOORI SAUDARA INDONESIA 1906 TBK Dea Amelia, Dea; Usmar, Andi
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2334

Abstract

This study is motivated by the intensifying competition in Indonesia's banking industry amid digital transformation and growing global economic mobility. In such a context, product innovation becomes a crucial strategy to strengthen a bank's competitive position. PT Bank Woori Saudara Indonesia 1906 Tbk introduced the WiGo Savings product, specifically designed for South Korean citizens who plan to live or work in Indonesia through a pre-account opening scheme. This research aims to analyze the role of WiGo Savings in enhancing the bank's competitiveness, particularly in terms of product differentiation and the potential strengthening of low-cost funds (CASA). The study employs a qualitative descriptive approach with a case study method, using literature review and secondary data analysis from bank reports, media publications, and academic references related to banking innovation. The findings indicate that the pre-arrival account opening mechanism reduces administrative barriers, accelerates service activation, and creates early customer engagement. The product also shows the potential to increase CASA composition, leading to lower cost of funds and greater flexibility in credit pricing. Furthermore, WiGo enhances product differentiation and institutional branding as a bank responsive to cross-border transaction needs. However, its effectiveness depends on successful market education, cross-jurisdiction regulatory compliance, and technological system integration.
PROFITABILITY RATIO ANALYSIS AS A MEASURE OF FINANCIAL PERFORMANCE OF PT MALINDO FEEDMILL TBK FOR THE 2021-2024 PERIOD Dani, Rahmat; Usmar, Andi
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2353

Abstract

This study was conducted to analyse profitability ratios as a measure of financial performance at PT Malindo Feedmill Tbk (MAIN) for the period 2021-2024. The animal feed industry faces challenges of high production costs, ranging from 85-90%, as well as dependence on unstable imported raw materials. The research method used is quantitative descriptive with purposive sampling techniques on the company's consolidated financial statements. The indicators used to analyse the data include Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). In 2022, net profit fell sharply by 57% to RP 27 billion due to production cost pressures. However, in 2024, the company managed to recover with a net profit of RP 489.8 billion. This unique finding shows an increase in Return on Assets (ROA) of 9.10% in 2024 despite a decline in assets. This shows that management has succeeded in eliminating unproductive assets and optimising production efficiency. The effectiveness of cost transformation and the company's operational resilience to market fluctuations are reflected in a Return on Equity (ROE) of 18.61% at the end of the period.
Co-Authors Ayu Lestari, Vina Dani, Rahmat Dea Amelia, Dea Desty Puspatriani, Annisa Fajar Dimas Saputra Fatma azka Azkia Ma’ruf Fazriyah, Fitri Nur Iman Nugraha, Cecep Monika Sutarsa Nunung Nurhayati Nurjanah, Mia Nurul Wildani, Ismy Rama Nugraha Irawan Surayudha Resa Sania Kamila Wahyudi, Ade