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All Journal OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Operations Research: International Conference Series International Journal of Economics, Management, Business, and Social Science International Journal of Community Service Jurnal Akuntansi dan Keuangan Economics Professional in Action (E-Profit) Jurnal Ekonomi Manajemen Akuntansi Jurnal Lentera Pengabdian Jurnal Bhakti Karya dan Inovatif Jurnal Accounting Information System (AIMS) Jurnal Maps (Manajemen Perbankan Syariah) In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Commercium: Journal of Business and Management Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Jurnal Ilmiah Manajemen Dan Kewirausahaan Annusfy
Irfan Achmad Musadat
Program Studi Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Informatika Dan Bisnis Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Analysis of Profitability in Mining Companies Affiliated with MIND ID in 2020 - 2023 Ningrum, Retno Widya; Pramayuda, Agung; Musadat, Irfan Achmad
Commercium : Journal of Business and Management Vol. 3 No. 2 (2025): May 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v3i2.409

Abstract

MIND ID (Mining Industry Indonesia) is a holding company that aims to manage and oversee State-Owned Enterprises (SOEs) mining companies. This holding is expected to play a role in managing the nation's strategic assets and enhancing value through synergy and efficiency among the mining companies under MIND ID. Three of these companies, namely PT Aneka Tambang Tbk, PT Bukit Asam Tbk, and PT Timah Tbk, have listed their shares on the Indonesia Stock Exchange, with the stock codes ANTM, PTBA, and TINS, respectively. As an investor, it is crucial to monitor the performance of companies in which one is considering investment or has already invested, particularly from the financial perspective, especially profitability. Based on profitability analysis using Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), PTBA stands out as the top-performing company, with an overall rating of "very good."
Peran Strategis Sumber Daya Manusia Dalam Meningkatkan Produktivitas UMKM di Kota Bandung Puspita, Mugi; Musadat, Irfan Achmad
Lentera Pengabdian Vol. 3 No. 01 (2025): Januari 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/lp.v3i01.772

Abstract

Peran strategis Sumber Daya Manusia (SDM) menjadi faktor kunci dalam meningkatkan produktivitas Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Bandung, khususnya di era digital yang terus berkembang. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk memberikan pemahaman dan strategi pengelolaan SDM yang adaptif serta inovatif bagi pelaku UMKM. Melalui kolaborasi antara dosen Universitas Informatika dan Bisnis Indonesia (UNIBI) dan Rumah BUMN, kegiatan ini memberikan wawasan mengenai pengembangan kompetensi SDM, pemanfaatan teknologi digital, serta optimalisasi manajemen usaha berbasis digital. Metode yang digunakan dalam kegiatan ini meliputi seminar daring, diskusi interaktif, dan studi kasus berbasis pengalaman nyata pelaku UMKM. Hasil kegiatan menunjukkan bahwa pelaku UMKM yang memahami dan menerapkan strategi SDM berbasis digital memiliki potensi peningkatan produktivitas yang lebih tinggi dibandingkan yang masih menggunakan metode konvensional. Dengan demikian, pemberdayaan SDM melalui pelatihan dan pendampingan yang berkelanjutan menjadi solusi penting dalam meningkatkan daya saing UMKM di Kota Bandung.
Analisis Profitabilitas Bank BUMN Indonesia Tahun 2013 - 2023 Musadat, Irfan Achmad; Aprianti, Vika; Sofyan, Mohammad
Jurnal Accounting Information System (AIMS) Vol. 8 No. 1 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i1.1161

Abstract

Banking serves as an intermediary institution that supports the economy through financing for consumption and production. Post-Covid-19, banks have assisted businesses through credit restructuring and new loan disbursements but face challenges in maintaining credit quality and preventing NPL increases amid the global economic slowdown. Investment, which is expected to drive economic growth, remains limited. Bank Mandiri, BRI, BNI, and BTN play strategic roles with different focuses: Mandiri on corporate and retail financing, BRI in the micro and SME sectors, BNI with a strong international network, and BTN in housing finance. Each bank implements specific strategies to maintain credit quality and profitability. Indonesia’s economic growth has fluctuated over the past decade, with a sharp decline in 2020 due to the pandemic, followed by moderate recovery in 2021-2022. Bank profitability, measured by ROA, is a key indicator of financial performance. This study employs a descriptive method to analyze profitability ratios, enabling a comprehensive evaluation of factors such as credit restructuring, growth strategies, and risk management. This analysis provides insights into profitability trends and the challenges banks face in maintaining stability and growth in Indonesia’s financial sector.
Analsisis Dividend Payout Ratio Bank BUMN Indonesia Tahun 2013-2023 Musadat, Irfan Achmad; Pramayuda, Agung; Ningrum, Retno Widya
Jurnal Accounting Information System (AIMS) Vol. 8 No. 1 (2025)
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/aims.v8i1.1163

Abstract

Following the 1997-1998 crisis, the government implemented banking reforms through the 1998 Banking Law and the establishment of the Indonesia Deposit Insurance Corporation (LPS) to enhance public trust in the financial system. One of the key aspects of banking policy is the dividend policy, as reflected in the Dividend Payout Ratio (DPR). This policy influences investor decisions as well as the financial stability of companies. Dividend stability is considered more attractive than a high DPR, as it indicates a stable company outlook with lower risk. Additionally, dividend policy serves as a signal to creditors regarding a company's ability to meet its financial obligations.This study aims to analyze the relationship between the  Dividend Payout Ratio and the financial performance of banks in Indonesia. The research employs a descriptive quantitative method using secondary data from the financial reports of banks listed on the Indonesia Stock Exchange (IDX). The findings of this study to provide insights into the impact of dividend policy on bank financial performance and its implications for the stability of the financial services sector in Indonesia.
The Influence of Intellectual Capital and Investment Decisions on Company Value in Telecommunications Sub-Sector Companies Listed on The Indonesian Stock Exchange Period 2018-2023 Dewi, Wulan Sari; Kusumawardhani, Aninditha Putri; Musadat, Irfan Achmad
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 2 (2025): May 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i2.451

Abstract

This study aims to find out the picture and influence of Intellectual Capital and Investment Decisions on Company Value. The object of this research is telecommunications subsector companies listed on the IDX (Indonesia Stock Exchange) for the 2018-2023 period. The method used is a quantitative method with a descriptive and verifiable approach. The population in this study is 132 financial statements and annual reports from 22 telecommunications subsector companies listed on the IDX (Indonesia Stock Exchange) for the 2018-2023 period, with a purposive sampling technique, so that the sample in this study totals 18 financial statements from 3 companies during the 2018-2023 period. The results of this study show that the value of Intellectual Capital and Investment Decisions on Company Value fluctuates. Based on the results of the hypothesis test, it was found that the results of the t-test partially the Intellectual Capital variable influenced the Company's Value with an influence of 29.6%. Meanwhile, the Investment Decision variable had no effect on the Company's Value with an influence of 0.7%, and simultaneously the result was obtained that Intellectual Capital and the Investment Decision has no effect on the Company's Value in Telecommunications Subsector Companies Listed on the IDX (Indonesia Stock Exchange) for the 2018-2023 Period with an influence of 23.5%.
The Effect of Financial Targets and Financial Stability on Financial Statement Fraud in the Mining Sector Registered in LQ-45 for the 2019–2023 Period Nurjanah, Cici; Foster, Bob; Musadat, Irfan Achmad
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 2 (2025): May 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i2.454

Abstract

This study aims to determine the picture and influence of Financial Targets and Financial Stability on financial statement fraud. This study uses a quantitative method with a descriptive and verifiable approach, the secondary data in this study is accessed through www.idx.co.id. The population of this study is companies in the mining sector listed in LQ-45 for the 2019-2023 period with a population of 50 financial statements from 10 companies during the 2019-2023 period. In the sampling process, the technique used is purposive sampling by producing 20 financial reports from 4 companies during the 2019-2023 period. Based on the results of the hypothesis test, it was obtained that the results of the t-test partially concluded that the Financial Target had no effect on Financial Statement Fraud with an effect of 0.1%. Meanwhile, the Financial Stability variabel partially did not affect Financial Statement Fraud with an influence of 3.0%. And simultaneously, Financial Targets and Financial Stability have no effect on financial statement fraud, the amount of influence is -0.70% on the Mining Sector Registered in LQ-45 for the 2019-2023 Period.
Analysis of Solvency and Profitability Ratios of Financial Statements to Assess the Financial Performance of PT Bank Rakyat Indonesia, Tbk. Musadat, Irfan Achmad; Putri, Dewi Yolanda
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 2 (2025): May 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i2.461

Abstract

Assessment of a company's financial condition can be carried out by analyzing its financial statements. To determine whether the financial condition of the company is in good shape, various analyses can be conducted, one of which is ratio analysis. The purpose of this study is to evaluate the financial performance of PT. Bank Rakyat Indonesia Tbk based on financial ratio analysis. The analytical method used is descriptive analysis using solvency and profitability ratios. The data and information for this study were obtained from the Indonesia Stock Exchange. Based on the solvency ratio, PT. Bank Rakyat Indonesia Tbk is in a good position, meaning the company is able to pay its debts on time (solvable). From the profitability ratio perspective, there is a decline in profits from 2022 to 2023, indicating that the company has failed to generate increasing profits year over year.
Analysis of Non-Performing Loans at PT Bank BRI Tbk (2019–2023) Musadat, Irfan Achmad; Putra, Okta Eka; Kusumawardhani, Aninditha Putri
Operations Research: International Conference Series Vol. 6 No. 3 (2025): Operations Research: International Conference Series (ORICS) September 2025
Publisher : Indonesian Operations Research Association (IORA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47194/orics.v6i3.400

Abstract

This study aims to analyze the Non-Performing Loan (NPL) ratio of PT Bank BRI Tbk during the 2019–2023 period by applying a descriptive approach combined with horizontal financial analysis. The research relies on secondary data obtained from the bank’s published financial statements on the Indonesia Stock Exchange (IDX). The analysis focuses on NPL as a key indicator of credit risk without exploring causal relationships among variables. The findings show that Bank BRI’s NPL ratio remained below the regulatory threshold of 5% set by Bank Indonesia, indicating that the bank was in a relatively stable condition. However, annual fluctuations highlight the importance of strengthening credit risk management, particularly in periods of economic uncertainty and aggressive credit expansion. The results emphasize that while the overall performance remains within a safe limit, proactive strategies are required to sustain long-term credit quality.
Mengenal Instrumen Investasi Bagi Para Pelaku Umkm Binaan Rumah BUMN Yogyakarta Pramayuda, Agung; Musadat, Irfan Achmad; Ningrum, Retno Widya
Abdimas Galuh Vol 7, No 2 (2025): September 2025
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v7i2.21025

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a crucial pillar in Indonesia’s economy. MSMEs not only drive local economic growth but also serve as a source of innovation and national economic resilience. Amid increasingly complex economic dynamics and intense business competition, MSMEs are required to adapt and develop effective financial management strategies to survive and grow. One important aspect of financial management for MSME owners is understanding investment instruments. Investment is a way to increase asset value and strengthen business capital. However, many MSME owners are still unfamiliar with the various investment instruments available, along with the benefits and risks associated with them. This lack of knowledge can hinder MSMEs’ ability to optimize their financial resources for long-term business development. in implementing this activity, the team followed several stages: the Lecture Method, where speakers were given time to present material on online loan management, and the Q&A Method, which was used after the lecture to give participants the opportunity to further explore the material presented. One of the challenges faced by MSMEs in Rumah BUMN Yogyakarta is the lack of financial literacy. This results in suboptimal management of business funds and the inability to make sound financial decisions. The community service activities carried out by Rumah BUMN Yogyakarta, with support from the Indonesia Stock Exchange (IDX) Yogyakarta Representative Office, have had a significant impact on improving MSMEs’ understanding of investment instruments and financial management.
Pengaruh Prior Online Purchase Experience dan E-Trust Terhadap Online Repurchase Intention pada Layanan Aplikasi Belanja Retail Online Alfagift Aprianti, Vika; Musadat, Irfan Achmad; Khoirunnisa, Indah
JIMF (Jurnal Ilmiah Manajemen Forkamma) Vol. 8 No. 1 (2024): JIMF (Jurnal Ilmiah Manajemen Forkamma)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/frkm.v8i1.45074

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Prior Online Purchase Experience dan E-Trust Terhadap Online Repurchase Intention. Penelitian ini mengadopsi pendekatan deskriptif dan verifikatif dengan metode kuantitatif. Data dikumpulkan melalui penyebaran kuesioner kepada 100 responden dengan menggunakan teknik pengambilan sampel teknik non probability sampling dengan purposive sampling. Hasil penyebaran kuesioner dianalisis oleh peneliti dengan analisis regresi berganda, koefisien determinasi, uji t dan uji F. Berdasarkan nilai koefisien determinasi diperoleh dari penelitian bahwa Prior Online Purchase Experience berpengaruh sebesar 57% terhadap Online Repurchase Intention, sedangkan E-Trust berpengaruh sebesar 72,7% terhadap Online Repurchase Intention, Selain itu, Prior Online Purchase Experience dan E-Trust sebesar 72,3% terhadap Online Repurchase Intention. Sehingga penelitian menunjukan bahwa: (1) tidak terdapat pengaruh antara Prior Online Purchase Experience secara parsial terhadap Online Repurchase (2) terdapat pengaruh yang positif dan signifikan antara E-Trust secara parsial terhadap Online Repurchase (3) terdapat pengaruh yang positif dan signifikan antara Prior Online Purchase Experience dan E-Trust secara simultan terhadap Online Repurchase Intention
Co-Authors Afriyanti Eva Belinda Lase Agung Pramayuda Andia Janash Mumthaza Aprianti, Vika Ayu Nike Retnowati Bambang Sugeng Dwiyanto Bob Foster David Martsinus Situmorang, Immanuel Dewi, Wulan Sari Elan Rusnendar Fikri, Andri Muhammad Harianto Simarmata Julianti, Susi Khoirunnisa, Indah Kusumawardhani, Aninditha Putri Mahendra, Rivan Yusni Malyani, Risti Maulana, M. Iqbal Mesya Dwiyana Mohammad Sofyan Mugi Puspita Muharomah, Nur Fajrin Niken Widyastuti Ningrum, Dwi Hanum Setiya Nurhaliza, Siti Oktaviani Nurhidayati, Ninin Nurjanah, Cici Purnama, Susan Putra, Okta Eka Putri, Dewi Yolanda Retno Widya Ningrum Retno Widya Ningrum, Retno Widya Ningrum RUMIKI, DJURAIDJ Tri Lestari Veronica Rohali Sitorus Viola Putri Nabila