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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi International Journal of Economics, Business and Innovation Research KREATIF: Jurnal Pengabdian Masyarakat Nusantara Optimal: Jurnal Ekonomi dan Manajemen
Rustam Rustam
Universitas Muhammadiyah Berau
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice

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PENGARUH BEBAN OPERASIONAL PENDAPATAN OPERASIONAL (BOPO) TERHADAP PROFITABILITAS BANK SYARIAH INDONESIA Dawami Buchori; Suryadi Suryadi; Agus Imam; Fithi Yaturrahmah; Rustam Rustam
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol.3 No.2 Edisi Desember 2022
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v3i2.4632

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh beban operasional perpendapatan operasional terhadap profitabilitas bank syariah Indonesia. Teknik sampling yang digunakan dalam penelitian ini adalah teknik non probability sampling dengan jenis sampling jenuh yaitu teknik pengumpulan sampel apabila semua anggota populasi digunakan sebagai sampel. Maka penelitian ini mengambil sampel Bank Syariah Indonesia. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan jenis penelitian Eksplanatoris Kausalitas dan teknik pengumpulan data yang digunakan adalah teknik dokumentasi yaitu dengan mengumpulkan data-data dari laporan keuangan Bank Syariah Indonesia yang telah tercatat atau dipublikasikan secara resmi, bentuk Annual Report yang dikeluarkan oleh website resmi Bank Syariah Indonesia. Sumber data yang digunakan adalah data sekunder. Berdasarkan hasil penelitian dapat diketahui bahwa BOPO berpengaruh negatif signifikan terhadap profitabilitas Bank Syariah Indonesia. Kata kunci: Presepsi, Konsumen, Keputusan pembelian
The Role of Investment, Infrastructure, Migration of Employment Opportunities; Study Literature Review Rustam Rustam; Hwihanus Hwihanus; Muhammad Bayu; Darmono Darmono
International Journal of Economics, Business and Innovation Research Vol. 2 No. 04 (2023): July, International Journal of Economics, Business and Innovation Research (IJ
Publisher : Cita konsultindo

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Abstract

Labor problems are not only micro-scale problems but have macro-scale coverage. Because labor problems if not touched with the right policy will lead to conflict: both horizontal conflict and vertical conflict. High unemployment rates can create problems at the social and economic levels. So this research aims to examine how the role of investment variables, and other control variables in providing influence on employment opportunities aimed at community welfare. The methodology/approach in this research uses a descriptive approach, which is focused on secondary data sources. Secondary data is collected through books, newspapers, journals, articles, and government websites. The results show that the variables that affect the level of community welfare through employment opportunities are economic growth, investment, infrastructure, education, migration. In particular, in increasing employment opportunities, the government has an important role in opening policy taps that are able to improve the welfare of its people through employment opportunities. Meanwhile, wages have a negative relationship in influencing employment opportunities.
Peningkatan Motivasi Belajar Akuntansi dan Kemandirian dalam Manajemen Keuangan Siti Munawaroh; Mely Marsanda; Djupiansyah Ganie; Darmono Darmono; Agus Purwoko; Rustam Rustam; Margusianti Margusianti; Nanda Dwi Saputri
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 4 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i4.8784

Abstract

Learning motivation and independence in financial management are two crucial aspects in developing the competencies of vocational high school students, particularly in accounting. This study aims to identify strategies to increase motivation to learn accounting and foster financial independence in students at SMKN 7 Berau. Through an interactive and contextual learning approach, students are encouraged to understand accounting concepts in an applied way and manage their personal finances responsibly. The results of the activity indicate increased active participation, deeper conceptual understanding, and students' ability to prepare budgets and record simple transactions. These findings indicate that integrating experiential learning methods and gamification can be an effective solution for increasing student motivation and independence in financial matters. This research contributes to the development of a more relevant accounting learning model that has a direct impact on students' readiness to face future economic challenges.
Peran Usaha Mikro, Kecil, dan Menengah (UMKM) dalam Pengembangan Wisata di Kampung Pulau Besing, Kabupaten Berau Indria Nirwani; Abdul Hakim; Rustam Rustam
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12803

Abstract

This study analyzes the role of Micro, Small, and Medium Enterprises (MSMEs) in developing river-cruise tourism in Pulau Besing Village, Berau Regency, an ecotourism destination based on the conservation of the endemic proboscis monkey (Nasalis larvatus). A descriptive qualitative approach was used, with data collected through interviews, field observation, and documentation involving MSME actors, the Tourism Awareness Group (Pokdarwis), guides, community leaders, and policymakers, then analyzed using the Miles and Huberman interactive model with source triangulation. The findings show that MSMEs function as amenities and ancillary services complementing the main attraction, encompassing local culinary provision, endemic-wildlife-themed crafts and souvenirs, seven homestay units, and traditional boat (ketinting) rental and guiding services, confirmed through tariff data, product prices, facility availability, and stakeholder statements. This role is most optimal when products are integrated with the destination's conservation theme. Supporting factors include community-based governance and unique natural resources, while inhibiting factors include limited capital, low digital literacy, and weak product innovation. The recommended strategies are strengthening collaborative governance, digitalization mentoring, complementary product zoning, and conserving the authentic value of local products.
Co-Authors - Hwihanus Abdul Hakim Agus Imam Agus Purwoko DARMONO Dawami Buchori Djupiansyah Ganie Fithi Yaturrahmah Indria Nirwani Margusianti Margusianti Mely Marsanda Muhammad Bayu Nanda Dwi Saputri Siti Munawaroh Suryadi Suryadi