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All Journal EKONOMIKA: Manajemen, Akuntansi dan Perbankan Syari’ah
Reslianty Rachim
Universitas Widyagama Mahakam Samarinda
Economics, Econometrics & Finance

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ANALISIS KINERJA KOPERASI MELALUI PEMERINGKATAN KOPERASI BERDASARKAN PERMENKOP NO. 21/PER/M.KUKM/IX/2015 Reslianty Rachim; Zulkifli
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 11 No. 2 (2022): September
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v11i2.1728

Abstract

Rating is one of the performance assessments of cooperatives. To find out the ranking of the all-round business cooperative of the noble servant of Kutai Kartanegara Regency in 2021 is the goal of this study. The assessment is based on PERMENKOP and SMEs of the Republic of Indonesia Number 21/Per/M.KUKM/IX/2015 concerning Cooperative Assessment. This research is an evaluation research. The types of data used in this study are qualitative and quantitative data, the data sources in this study are primary and secondary. The subjects of this study were administrators, supervisors, members of KSU ABDI LUHUR, Kutai Kartanegara Regency. The object of this research is the ranking of KSU Abdi Luhur. Data collection techniques using interview techniques, documentation and questionnaires. The assessment uses ranking as an Evaluation Model. This study shows that: From the institutional aspect 495, the business aspect 75, the financial aspect of the cooperative 25, the cooperative benefit aspect 40 and for the community 25 with a total assessment of 860 ABB predicate (Quality Enough)
TINJAUAN KINERJA KEUANGAN BANK KALTIMTARA PADA MASA PANDEMI COVID 19 Reslianty Rachim; Abdul Rachim; Rezky ZR
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 12 No. 1 (2023): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

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Abstract

The object of this study is Bank Kaltim financial statements that have been audited by independent auditors. Research data obtained through documentation. This research includes descriptive research. In order to analyze the development of financial performance from 2018-2021, researcher used trend analysis technique. Trend analysis is a method of statistical analysis that is intended to make an estimate or forecast the future. To do a good forecasting is needed various kinds of information (data) is quite a lot and observed in a period of relatively long, so that the analysis can determine how many big fluctuations and the factors that influence those change. The profitability ratios will provide an overview of the effectiveness of the management of the company. The greater the profitability means the better, because the prosperity of the owner of the company increased with greater profitability. Profitability ratios consist of Profit Margin, Basic Earning Power, Return on Assets and Return on Equity.
PENGARUH FINANCIAL TECHNOLOGY TERHADAP KEBERLANJUTAN USAHA UMKM DI SAMARINDA Reslianty Rachim
Jurnal Ekonomika: Manajemen, Akuntansi, dan Perbankan Syari'ah Vol. 15 No. 1 (2026): Maret
Publisher : Economic Faculty, University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/je.v15i1.4034

Abstract

This study aims to analyze the influence of financial technology on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Samarinda City by 2025. The development of digital technology in the financial sector has provided various conveniences for MSMEs, such as access to financing, digital payments, transaction management, and more efficient financial record-keeping. However, the level of financial technology utilization by MSMEs remains variable, necessitating an empirical study of its impact on business sustainability. This study used a quantitative approach with a survey method. The study population was all MSMEs in Samarinda City, while the sample was determined using a purposive sampling technique of 200 respondents who met the criteria for active MSMEs and had utilized financial technology services. Data were collected through questionnaires using a five-point Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS software. The results indicate that financial technology has a positive and significant impact on MSME business sustainability. The use of digital payment services, technology-based financing, and financial management applications can increase operational efficiency, expand market access, improve cash flow management, and enhance the ability of MSMEs to adapt to changes in the business environment. These findings indicate that the higher the level of financial technology utilization, the higher the level of MSME business sustainability. This research implies that MSMEs need to increase their use of financial technology services, while the government, financial institutions, and financial technology service providers need to expand education, mentoring, and access to digital financial services to support the sustainability and competitiveness of MSMEs.
Co-Authors Abdul Rachim Rezky ZR Zulkifli