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All Journal Jurnal Dimensi JEM: JURNAL EKONOMI DAN MANAJEMEN ECONOS Jurnal Ekonomi dan Sosial MANAJEMEN DEWANTARA MANDAR: Management Development and Applied Research Journal Equity: Jurnal Ekonomi Jurnal Ekonomi International Journal of Science and Society (IJSOC) Jurnal Manajemen, Akuntansi, Ekonomi GEMBIRA (Pengabdian Kepada Masyarakat) PEDAMAS (Pengabdian Kepada Masyarakat) Economic: Journal Economic and Business Fundamentum: Jurnal Pengabdian Multidisiplin Jurnal Ilmiah Niaga Bisnis Elektronik Edusight International Journal of Multidisciplinary Studies (EIJOMS) Jurnal Ekonomi, Manajemen, Akuntansi Journal of Islamic Economy
Mohamad Makrus
STIE Pertiba Pangkalpinang
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The Value Of Digital Economy Adoption In Bangka Belitung SMEs: A Vam Model Focusing On Creativity And Innovation Amri, Amri; Mohamad Makrus; Hidayat Febiansyah; Yulianti, Yulianti
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The adoption of the digital economy by Small and Medium Enterprises (SMEs) in archipelagic regions such as Bangka Belitung has become a crucial focus in efforts to enhance local competitiveness and economic growth. This study aimed to analyze the factors influencing digital economy adoption by SMEs in Bangka Belitung, with a specific focus on the roles of creativity, innovation, perceived benefits, and ease of use, as well as their impact on SME performance. The research employed a quantitative approach with a cross-sectional design. The sample consisted of 399 SMEs in Bangka Belitung, selected using the Slovin formula with a 5% error rate. Data collection was conducted through online and offline surveys using structured questionnaires. The research model was based on the integration of the Value Added Model (VAM) with elements of the Technology Acceptance Model (TAM) and Diffusion of Innovation Theory. Data analysis using SPSS version 26 revealed that creativity, innovation, perceived benefits, and ease of use had positive and significant effects on digital economy adoption. Perceived ease of use had the strongest influence. Digital economy adoption was proven to have a positive impact on SME performance, particularly in terms of increased sales volume and market share. This study provides a theoretical contribution by expanding the understanding of technology adoption in the context of SMEs in archipelagic regions. Practically, these findings highlight the importance of developing creativity, innovation, and education about the benefits and ease of use of digital technology for SMEs. In conclusion, this study affirms the importance of digital economy adoption for SMEs in Bangka Belitung and provides a basis for policy development supporting the digital transformation of SMEs in archipelagic regions.
Pengaruh Modal Kerja Bersih, Current Ratio, Penjualan Bersih Terhadap Profitabilitas Pada Industri Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Bani, Burhanuddin; Susanto, Dedi; Arfani, Wardati; Makrus, Mohamad
JURNAL DIMENSI Vol 12, No 3 (2023): JURNAL DIMENSI (NOVEMBER 2023)
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/dms.v12i3.5764

Abstract

Pada masa Pandemi Covid-19, banyak perusahaan berskala industri mengalami dampak terhadap keuangan perusahaan. Pengelolaan komposisi keuangan perusahaan yang efektif seperti modal kerja, tingkat current ratio, tingkat penjualan dan profitabilitas yang dihasilkan perlu menjadi perhatian bagi keberlangsungan hidup perusahaan. Penelitian ini bertujuan untuk menganalisa Pengaruh Modal Kerja Bersih, Current Ratio dan Penjualan Bersih Terhadap Profitabilitas Pada Perusahaan Makanan Dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2022. Jumlah sampel 15 perusahaan dari 30 perusahaan yang terdaftar di Bursa Efek Indonesia. Analisis regresi berganda yang digunakan untuk mengolah data dengan bantuan aplikasi pemograman komputer SPSS ver.20. Hasil pengujian menunjukkan bahwa modal kerja bersih berpengaruh negatif terhadap profitabilitas, current ratio tidak berpengaruh signifikan terhadap profitabilitas sedangkan penjulan bersih berpengaruh positif dan signifikan terhadap profitabilitas pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2022. Hal ini mengindikasikan bahwa untuk jenis usaha tertentu tidak semua peningkatan penggunaan current ratio mempengaruhi peningkatan profitabiitas pada perusahaan.
Penurunan Angka Pengangguran dan Peningkatan Kesempatan Kerja di Kota Pangkalpinang Juhari Juhari; Hamdan Hamdan; Nurwasya Nurwasya; Marlina Safitri; Mohamad Makrus
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3165

Abstract

Kota Pangkalpinang, dengan potensi sumber daya alam, lokasi strategis, dan kekayaan budaya, memiliki peluang untuk mengembangkan strategi penurunan pengangguran dan peningkatan kesempatan kerja. Kekuatan terletak pada sumber daya alam, pariwisata, dan potensi industri pengolahan. Peluang utama meliputi pengembangan sektor pariwisata, industri pengolahan, dan pemberdayaan Bisnis, Skala Kecil dan Menengah (UMKM). Strategi yang dianjurkan mencakup peningkatan pelatihan keterampilan untuk menyelaraskan angkatan kerja dengan kebutuhan pasar, kerja sama erat dengan sektor swasta untuk investasi, investasi dalam infrastruktur, dan pemanfaatan energi terbarukan. Ancaman yang harus diatasi mencakup ketergantungan pada sektor tertentu, pergeseran teknologi, dan ketidakstabilan ekonomi global. Kesimpulannya, pendekatan terpadu dengan fokus pada diversifikasi ekonomi, pengembangan SDM, dan kemitraan strategis dapat membantu Kota Pangkalpinang mencapai pertumbuhan ekonomi berkelanjutan dan mengurangi tingkat pengangguran. Kolaborasi lintas sektor dan partisipasi aktif masyarakat menjadi kunci keberhasilan implementasi strategi ini.
The Influence of Digital Competencies, Learning Communities, And Supervision on Teacher Performance That Impact Work Achievement in Pangkalpinang City Primary Schools Silvia Dwi; Juhari; Mohamad Makrus; Efendi Sugianto
Edusight International Journal of Multidisciplinary Studies Vol. 2 No. 2 (2025): Edusight International Journal of Multidisciplinary Studies
Publisher : Yayasan Meira Visi Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69726/eijoms.v2i2.145

Abstract

This research aims to analyze the influence of digital competence, learning communities, and supervision on teacher performance which impacts work performance in elementary schools (SD) in Pangkalpinang City. The research uses an explanatory approach to explain causal relationships between variables. The model applied is hypothesis testing based on theories developed by the researcher. Primary data was collected through questionnaires distributed to elementary school teachers in SD Negeri 3, 6, 10, and 28 Pangkalpinang. The data were analyzed using Structural Equation Modelling (SEM) with the SmartPLS 4 software. The research findings indicate that digital competence, learning communities, and supervision significantly influence teacher performance. Furthermore, these three variables also have a positive and significant impact on work performance. The study also reveals that digital competence, learning communities, and supervision not only directly affect work performance but also indirectly through improvements in teacher performance. Therefore, enhancing digital competence, strengthening learning communities, and implementing effective supervision can significantly improve teacher performance, ultimately leading to better overall work performance in elementary schools
Pengaruh harga dan kelengkapan produk terhadap Keputusan Pembelian Konsumen (Pada Supermarket Bangunan Pangkalpinang): Deri Kusmadeni Kusmadeni, Deri; Makrus, Mohamad
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 1 (2025): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i1.1258

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan simultan dan parsial variabel harga dan kelengkapan produk terhadap keputusan pembelian konsumen di Supermarket Bangunan. Jenis penelitian ini menggunakan penelitian kuantitatif. Metode analisis dalam penelitian ini menggunakan uji Validitas, Uji Realibilitas, Analisis Regresi Linear Berganda, Kofesien Determinasi, Uji Asumsi Klasik dan uji hipotesis menggunakan uji t dan Uji f. Jumlah sampel yang diteliti 184 Orang Konsumen yang melakukan pembelian di supermarket bangunan Pangkalpinang.Dari hasil analisis regresi linear berganda didapatkan nilai Y = 3,073 +  0,951 X2  + 0,164 X2 menyatakan bahwa variabel harga berpengaruh signifikansi terhadap Keputusan pembelian yang mana terlihat pada uji regresi linear nilai signifikansi harga lebih kecil dari 0,005 yaitu 0,000 < 0,005 dan variabel kelengkapan produk berpengaruh signifikansi terhadap Keputusan pembelian yang mana terlihat pada uji regresi linear nilai signifikansi kelengkapan produk lebih kecil dari 0,005 yaitu 0,000 < 0,005. Dari hasil penghitungan dengan menggunakan SPSS dapat nilai koefisien determinasi dari R  adalah 0,774. Hal ini berarti bahwa nilai Variabel X berpengaruh terhadap variabel (Y) sebesar 77,4 % sedangkan sisanya 22,6 % dipengaruhi oleh variabel lainnya yang tidak diteliti dalam penelitian ini.
The Effect of Capital Structure, Liquidity, and Firm Size on Firm Value in The Technology Industry Sector Listed on the IDX Anita, Anita; Suhardi, Suhardi; Makrus, Mohamad; Radiansyah, Adrian
Economic: Journal Economic and Business Vol. 4 No. 2 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i2.1042

Abstract

This study examines the influence of capital structure, liquidity, and firm size on firm value in the technology sector listed on the Indonesia Stock Exchange for 2019–2023. Using panel data regression with the random effects model, the results reveal that both capital structures, as measured by Debt-to-Equity Ratio, and liquidity, as measured by Current Ratio, have a significant and positive effect on firm value. The findings indicate that technology companies that manage their leverage and liquidity efficiently tend to achieve higher market valuations. In contrast, firm size does not have a significant impact on firm value in this sector. The results are consistent with the Trade-Off Theory and Liquidity Theory, which emphasize the importance of optimal debt usage and adequate liquidity for enhancing firm value and investor confidence. These findings have practical implications for technology firms to optimize their capital structure and maintain healthy liquidity levels. For future research, it is recommended to include other variables such as profitability and macroeconomic factors, and to conduct comparative studies across different sectors to enrich the understanding of determinants of firm value.
Financial Self-Efficacy, Lifestyle, and Peer Influence on Credit Decisions: The Mediating Role of Financial Control in Gen Z Sapira, Bella; Juhari, Juhari; Suhardi, Suhardi; Makrus, Mohamad
Economic: Journal Economic and Business Vol. 4 No. 2 (2025): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v4i2.1082

Abstract

This study examines the influence of financial self-efficacy (FSE), hedonic lifestyle (HL), and peer influence (PI) on financial self-control (FSC), with financial control (FC) as a mediating variable among Generation Z. Amid the increasing complexity of financial decision-making in the digital age, this research highlights the interplay between psychological and social factors in shaping personal financial behavior. Utilizing a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 124 respondents aged 20–35 with financial decision-making experience. Results show that FSE has a significant positive impact on FC, and FC significantly affects FSC. However, FSE does not directly influence FSC but exerts a significant indirect effect through FC. HL does not directly impact FSC but negatively affects FC, indicating that a hedonistic lifestyle undermines practical financial control. While the indirect effect of HL on FSC is negative, it is statistically insignificant. Conversely, PI significantly influences both FC and FSC directly, although its mediation via FC is not significant. These findings underscore the critical mediating role of financial control. Practical financial education programs should address not only knowledge but also psychological confidence and social influences to enhance financial self-regulation in young adults.
Dari Konvergensi ke Aksi Nyata: Implementasi Program KKN Terpadu untuk Penguatan Empat Dimensi Ketahanan Desa Riskal Danang setiawan; Sri Yuliana; Mohamad Makrus
FUNDAMENTUM : Jurnal Pengabdian Multidisiplin Vol. 3 No. 4 (2025): November : FUNDAMENTUM : Jurnal Pengabdian Multidisiplin
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/fundamentum.v3i4.1239

Abstract

Community Service Program (KKN) is one of the forms of community service carried out by university students. The purpose of KKN activities is to apply the knowledge and skills possessed by students in helping to solve problems faced by the community in the KKN area. Simpang Rimba Village, located in Simpang Rimba District, is one of the locations where KKN is implemented by students. The focus of KKN activities in Simpang Rimba Village is on four main aspects: Legal Empowerment, Economic Empowerment, Food Security, and Creative Economy. The method used in this research is observation and field study, conducted directly on site, and categorized as descriptive qualitative research. The results of the KKN implementation in Simpang Rimba Village show that the programs carried out can improve the knowledge and skills of the local community. Furthermore, KKN activities can also foster leadership, independence, and student awareness of the issues faced by the community.
10.61533 STUDI PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP PENDAPATAN KAPITASI DAN NON-KAPITASI PASIEN BPJS PADA MEDICARE CLINIC SUNGAILIAT KABUPATEN BANGKA Ningsih, Sri Melati; Bani, Burhanuddin; Makrus, Mohamad
Jurnal Ilmiah Niaga Bisnis Elektronik Vol 5 No 2 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i2.444

Abstract

This study aims to examine the implementation of an Accounting Information System (AIS) in managing capitated and non-capitated revenue from BPJS patients at Medicare Clinic Sungailiat, Bangka Regency. Capitated revenue refers to fixed payments received based on the number of registered BPJS participants, while non-capitated revenue stems from additional services not covered under the capitation scheme. Using a qualitative descriptive approach, the research employs observation, interviews, and documentation to assess the effectiveness of AIS in recording, reporting, and controlling these revenue streams. The findings reveal that AIS has significantly improved the accuracy, efficiency, and transparency of financial management at the clinic. It also supports compliance with BPJS Health regulations and national accounting standards. However, challenges remain, including limited staff proficiency in using the system and the lack of integration across service units. The study recommends capacity-building initiatives, system integration, and regular audits to enhance decision-making and financial accountability.
The Effect of Capital Structure, Liquidity, and Profitability on Corporate Financial Performance Purwasih, Rani; Suhardi; Makrus, Mohamad
MANDAR: Management Development and Applied Research Journal Vol 7 No 2 (2025): June (2025)
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/mandar.v7i2.5135

Abstract

This study aims to determine the effect of capital structure, liquidity, and profitability on the financial performance of transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The variables used in this study include Debt to Equity Ratio (DER), Current Ratio (CR), and Return on Assets (ROA) as independent variables, and Return on Equity (ROE) as the dependent variable. The analysis method used is panel data regression with the Random Effect Model (REM) approach, which is analysed with Eviews 12 software. The results showed that capital structure (DER) has a negative and significant effect on financial performance (ROE), while liquidity (CR) and profitability (ROA) have no significant effect. However, simultaneously, the three variables have a significant impact on financial performance. This finding confirms the importance of optimal capital structure management in improving company performance, while liquidity and profitability require more effective strategies to contribute maximally to company profits.
Co-Authors Aditya Ahmad Fauzi Afrizal Afrizal Amri Amri Anita Anita Burhanuddin Bani Burhanuddin Burhanuddin Dedi Susanto Deri Kusma deni Deri Kusmadeni Farah Nisrina Hamdan Hamdan Hidayat Febiansyah Jufri Sani Akbar Juhari Marlina Safitri Maulan Aklil Musran Musran Nadia Sri Rezeki Ningsih, Sri Melati Nur Hidayati Nur Hidayati Nurwasya Nurwasya Panca Tuah Tuha Purwasih, Rani Radiansyah, Adrian Rahmad Firdaus Riskal Danang setiawan Rita Deseria Sapira, Bella Setiawati, Epa Silvia Dwi Sri yuliana Sugianto, Efendi Suhardi Suhardi Suputra, Adi Wardati Arfani Wargianto Wargianto Yulianti Yulianti Yusfany, Andi