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All Journal Simtek : Jurnal Sistem Informasi dan Teknik Komputer RATIO: Reviu Akuntansi Kontemporer Indonesia International Journal of Management and Business Economics Jurnal Pengabdian Masyarakat Indonesia (JPMI) Riset Akuntansi dan Bisnis Indonesia
Alim Bahri
Universitas Bangka Belitung
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences Other

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Comparative Analysis Of Non-Performing Financing At PT. Bank Syariah Indonesia, TBK (BSI) Before And After The Merger Alim Bahri; Rulyanti Susi Wardhani
International Journal of Management and Business Economics Vol. 1 No. 2 (2023): February
Publisher : CV Putra Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58540/ijmebe.v1i2.197

Abstract

Three government-owned Islamic banks were merged, namely PT. Bank BRI Syariah, PT. Bank BNI Syariah, and PT. Bank Mandiri Syariah became PT. Bank Syariah Indonesia (BSI) is an effort to improve the financial performance of Islamic banks so that they can be more competitive. This study aims to test and analyze differences in non-performing financing before the merger (2019 quarter II – 2020 quarter IV) and after (2021 quarter I - 2022 quarter III). The sample in this study is the quarterly financial reports of Bank BSI. The analytical method is a descriptive comparative method and uses a paired sample t-test analysis technique. The study results show significant differences in non-performing financing before and after the merger, which indicates that the union influences the risk of problem financing.
Digitalisasi UMKM : Pemanfaatan Media Digital pada UMKM Desa Tiara Fitari; Novita Herlissha; Alim Bahri
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 2 No. 6 (2025): Agustus
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v2i6.5626

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam memanfaatkan teknologi digital untuk pemasaran produk. Kegiatan dilaksanakan di Desa Batu Rusa, Bangka, dengan pendekatan pelatihan langsung yang interaktif. Materi yang diberikan mencakup pentingnya strategi pemasaran digital melalui media social. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap penggunaan media digital. Pelatihan ini diharapkan menjadi langkah awal bagi pelaku UMKM untuk bersaing di pasar yang lebih luas melalui pemanfaatan teknologi digital. Keberlanjutan program pendampingan sangat direkomendasikan guna meningkatkan efektivitas implementasi digitalisasi UMKM.
DIGITALISASI MANAJEMEN SEKOLAH: SISTEM INFORMASI PENJADWALAN DAN MONITORING KINERJA GURU BERBASIS MULTI-ROLE DI SDIT ALAM BIRUNI Alim Bahri; Ryand Daddy Setyawan
Simtek : jurnal sistem informasi dan teknik komputer Vol. 11 No. 1 (2026): April 2026
Publisher : STMIK Catur Sakti Kendari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51876/simtek.v11i1.1723

Abstract

Penelitian ini bertujuan untuk mengembangkan sistem informasi berbasis web yang mendukung berbagai aspek manajemen pendidikan di SDIT Alam Biruni. Sistem dirancang untuk mengintegrasikan fungsi penjadwalan kegiatan belajar, monitoring kinerja guru, pengelolaan tugas, pencatatan absensi siswa, serta fasilitasi keterlibatan orang tua dalam proses pembelajaran. Pendekatan yang digunakan adalah role-based access control (RBAC), sehingga setiap aktor admin, guru, siswa, orang tua, yayasan, dan wakil kepala sekolah memiliki hak akses sesuai peran dan tanggung jawabnya. Dengan demikian, sistem mampu menjaga keamanan data sekaligus memastikan alur kerja yang lebih terstruktur. Implementasi sistem menunjukkan adanya peningkatan efisiensi dalam penjadwalan kegiatan, transparansi dalam evaluasi kinerja guru, serta keterlibatan aktif siswa dan orang tua melalui fitur interaktif yang tersedia. Hasil penelitian ini menegaskan bahwa penerapan sistem informasi berbasis web dengan arsitektur modular dan multi-peran dapat mendukung pengelolaan sekolah secara lebih efektif, meningkatkan kualitas komunikasi antar pemangku kepentingan, serta memperkuat akuntabilitas dalam proses pendidikan. Penelitian ini bertujuan untuk mengembangkan sistem informasi berbasis web yang mendukung berbagai aspek manajemen pendidikan di SDIT Alam Biruni. Sistem dirancang untuk mengintegrasikan fungsi penjadwalan kegiatan belajar, monitoring kinerja guru, pengelolaan tugas, pencatatan absensi siswa, serta fasilitasi keterlibatan orang tua dalam proses pembelajaran. Pendekatan yang digunakan adalah role-based access control (RBAC), sehingga setiap aktor admin, guru, siswa, orang tua, yayasan, dan wakil kepala sekolah memiliki hak akses sesuai peran dan tanggung jawabnya. Dengan demikian, sistem mampu menjaga keamanan data sekaligus memastikan alur kerja yang lebih terstruktur. Implementasi sistem menunjukkan adanya peningkatan efisiensi dalam penjadwalan kegiatan, transparansi dalam evaluasi kinerja guru, serta keterlibatan aktif siswa dan orang tua melalui fitur interaktif yang tersedia. Hasil penelitian ini menegaskan bahwa penerapan sistem informasi berbasis web dengan arsitektur modular dan multi-peran dapat mendukung pengelolaan sekolah secara lebih efektif, meningkatkan kualitas komunikasi antar pemangku kepentingan, serta memperkuat akuntabilitas dalam proses pendidikan.  
Production Cost Structure, Sales Growth, Inflation, and Profitability in Food and Beverage Companies Jessie Veronika; Ari Agung Nugroho; Alim Bahri
Riset Akuntansi dan Bisnis Indonesia Vol 2 No 2 (2026): May
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v2i2.502

Abstract

Purpose: This study examines the influence of audience segmentation and content innovation on TikTok marketing optimization among MSMEs in Pangkal Pinang City, Indonesia, addressing the limited empirical evidence in this regional digital marketing context. Methodology: A quantitative explanatory design was employed. Data were collected from 100 MSME owners and managers through Likert-scale questionnaires using purposive sampling methods. Validity, reliability, classical assumption tests, and multiple linear regressions were conducted using IBM SPSS Statistics 25. Results: Audience segmentation and content innovation both had significantly positive effects on TikTok marketing optimization. Together, they explained 81.3% of the variance, with content innovation emerging as the dominant predictor. Conclusions: Audience segmentation and content innovation are important factors in optimizing TikTok marketing among MSMEs, with creative content capabilities playing the strongest role in improving marketing performance. Limitations: This study was limited to one city, used only two predictors, and relied on cross-sectional self-report data, which may limit its generalizability and causal interpretation. Contribution: This study extends the social media marketing literature by applying the Resource-Based View, Uses and Gratification Theory, and STP framework in an MSME–TikTok context, while offering practical insights for small business digital marketing strategies.
Is Digitalizaion Really Enchance SMEs Financial Performance? Empirical Evidence from Bangka Belitung Muhammad Qomaruddin Ridwan; Rulyanti Susi Wardhani; Alim Bahri; Darus Altin; Karmawan Karmawan; Alfiany Alim Imro'ah
Ratio : Reviu Akuntansi Kontemporer Indonesia Vol. 7 No. 1 (2026): Reviu Akuntansi Kontemporer Indonesia
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/ratio.v7i1.28133

Abstract

This study examines the impact of digitalization on the financial performance of small and medium-sized enterprises (SMEs) by comparing key performance indicators—Return on Assets (ROA), Return on Equity (ROE), Total Asset Turnover (TATO), and Profit Margin (PM)—before and after digital adoption. Using a sample of 275 SMEs, descriptive statistics and Wilcoxon tests (paired and one-sample) were employed to evaluate changes in financial outcomes. The results indicate significant improvements in ROA, ROE, and PM following digitalization, while TATO remained stable, suggesting that digitalization’s benefits are most immediate in profitability rather than operational efficiency. These findings reinforce the role of digital tools as strategic enablers of SME performance, emphasizing their contribution to cost management, financial transparency, and market expansion. The study offers practical recommendations for SMEs and policymakers to accelerate digital transformation and highlights avenues for future research, including sector-specific analysis, longitudinal studies, and cross-country comparisons.
Co-Authors Alfiany Alim Imro’ah Ari Agung Nugroho Darus Altin Fitari, Tiara Herlissha, Novita Jessie Veronika Karmawan Karmawan Muhammad Qomaruddin Ridwan Rulyanti Susi Wardhani Ryand Daddy Setyawan