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All Journal Jurnal Syntax Transformation JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Asian Journal of Community Services (AJCS) IIJSE
Kartini Kartini
Universitas Islam Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Empowerment of Women's Businesses through Catalog Digitalization for SMEs’ Products Andriyastuti Suratman; Arief Darmawan; Muhammad Bakr Muhlison; Kartini Kartini; Murwanto Sigit; Syifaus Salsabila; Naya Nurfadillah; Novita Adiba Rahman
Asian Journal of Community Services Vol. 2 No. 4 (2023): April 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v2i4.3809

Abstract

This service initiated between the team and the Aisyiah Sleman Entrepreneurs Association in Yogyakarta (IPAS). The service focused on how to revitalize businesses that have been down due to the Covid-19 Pandemic with broader market access. Supporting digitalization insights and practices, entrepreneurs must collect service product data, and product visualizations to engage their potential market. The result is the increasing participants awareness the importance of digitally inventorying their products. Digitizing products in photos can help the MSME to expand their businesses and products closer to their respective potential markets. They also post products digitally so they have the product image in more detailed through social media such as Whats-App and Instagram.
The Effect of Profitability, Liquidity, and Risk on Capital Buffers in Conventional Banking Companies Listed on The Idx in 2020 – 2022 Bangkit Pangestu; Kartini Kartini
Jurnal Syntax Transformation Vol 4 No 10 (2023): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v4i10.841

Abstract

This research aims to test and analyze the influence of profitability, liquidity and risk on capital buffers in banking companies listed on the IDX in 2020 - 2022. The independent variables in this research are ROA, LDR and NPL. Meanwhile, the independent variable in this research is Capital Buffer. The research approach used is quantitative. The data is secondary data in the form of company financial reports taken from the website www.idx.com. The sampling technique uses a purposive sampling method. The method used in this research is multiple regression analysis, using the SPSS version 25 application. The data analysis technique used in this research is statistical and descriptive analysis. The research results show that profitability has no effect on the capital buffer, liquidity has a positive and significant effect on the capital buffer, and risk has a negative and significant effect on the capital buffer.
Evaluasi Kinerja Keuangan BUMN Sektor Ketenagalistrikan: Studi Kasus PT PLN (Persero) UP3 Pekanbaru Aulya Putri Andini Nasution; Kartini Kartini
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5747

Abstract

This study aims to evaluate the financial performance of PT PLN (Persero) UP3 Pekanbaru for the period 2023–2024 using profitability, liquidity, activity, and solvency ratios, based on the national assessment standard KEP-100/MBU/2002 for state-owned enterprises. The analysis seeks to determine the company’s financial effectiveness and its implications for operational sustainability. This research employed a quantitative descriptive approach using secondary financial data. Financial ratios including Return on Equity, Return on Asset, Current Ratio, Cash Ratio, Receivable Turnover, Inventory Turnover, Total Asset Turnover, and equity-to-total asset ratio were calculated and assessed against the BUMN performance criteria established by the Ministry of State-Owned Enterprises. The results indicate an increase in ROE from 12% to 13% and ROA from 8% to 9%. However, this improvement was driven by a decrease in equity and assets rather than an increase in net income. Liquidity ratios remained below ideal standards, activity ratios were relatively stable, and solvency ratios were categorized as highly healthy. The overall performance score improved from 29.5 to 30.5, reflecting moderate progress. This study provides empirical evidence on the financial sustainability of a national electricity utility and highlights the importance of asset optimization and liquidity enhancement. The findings serve as a strategic reference for policymakers and offer a foundation for future research in public sector financial performance.suggest that companies need to be more proactive in fulfilling social and environmental responsibilities to enhance investor trust and market value.
OPTIMIZING INVENTORY IN THE RECEIVING & STOREKEEPER DEPARTMENT OF A HOTEL USING THE MIN-MAX METHOD Nadia Wulandari Cahyaningrum; Kartini Kartini
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.9766

Abstract

Inventory management plays a crucial role in hotel operations due to its direct impact on service continuity and cost control. Improper inventory management may result in excessive storage costs or operational disruptions caused by stock shortages. This study aims to analyze inventory optimization in the Receiving & Storekeeper department of a hotel using the Min–Max method. The research adopts a quantitative approach utilizing secondary data in the form of hotel inventory records. The analysis involves the calculation of safety stock, minimum stock, maximum stock, as well as inventory costs, including holding cost and ordering cost, accompanied by an inventory optimization index assessment. The results indicate that all analyzed inventory items are in optimal condition, as the actual stock levels remain within the established minimum and maximum limits. Furthermore, the total ordering cost exceeds the holding cost, reflecting a procurement pattern characterized by frequent orders with relatively small order quantities. These findings demonstrate that the Min–Max method is effective in maintaining inventory availability while controlling inventory-related costs, and can support more measured decision-making in hotel inventory management.
Co-Authors Andriyastuti Suratman Arief Darmawan Aulya Putri Andini Nasution Bangkit Pangestu Muhammad Bakr Muhlison Murwanto Sigit, Murwanto Nadia Wulandari Cahyaningrum Naya Nurfadillah Novita Adiba Rahman Syifaus Salsabila