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All Journal SELODANG MAYANG MANKEU (JURNAL MANAJEMEN KEUANGAN) AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA)
MUHAMMAD FAUZAN
UNIVERSITAS ISLAM INDRAGIRI
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

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ANALYSIS DU PONT SYSTEM IN MEASURING COMPANY FINANCIAL PERFORMANCE (CASE STUDY OF TELECOMMUNICATION COMPANIES LISTED ON THE IDX IN 2016-2021) AYU LESTARI; MUHAMMAD FAUZAN
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 2 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v1i2.38

Abstract

This research was conducted to measure the financial performance of telecommunications companies listed on the Indonesia Stock Exchange. The purpose of this study is to find out and analyze the financial performance of telecommunication companies listed on the IDX in 2016-2021 using the method Dupont system. Research population conducted by researchers are 6 companies in the field of telecommunications. The sample of this research using purposive sampling method is 5 telecommunication companies with 6 years period. The data analysis used in this study used a descriptive method with a quantitative approach and to measure financial performance in this study the test tool used was analysisDupont system using industry averagesNet Profit Margin (NPM), Total Asset Turnover (TATO) and Return On Investment (ROI) (Du Pont) throughout the period of the company as a comparison of performance in each company. The results of the study show that the financial performance of telecommunications companies listed on the Indonesia Stock Exchange is calculated using Dupont system yet good, with valueReturn On Investment (ROI) (Du Pont) decrease. This is due to a decrease in value Net Profit Margin (NPM) andTotal Assets Turnover (TATO) in every company. Of the five companies studied, namely PT Bakrie Telekom Tbk, PT Indosat Tbk, PT Smartfren Tbk, PT XL Axiata Tbk, and PT Telekomunikasi Indonesia Tbk, the ROI value (Du Pont) only PT.XL Axiata Tbk whose financial performance is quite good because of the ROI value (Du Pont) has a dominant value above the company's industry average. PT.XL Axiata Tbk is included in the company whose financial performance is in good criteria.
ANALISIS KINERJA KEUANGAN PADA PT BUKALAPAK.COM TBK DENGAN MENGGUNAKAN RASIO KEUANGAN PERIODE 2021-2024 Nurlela Nurlela; Muhammad Fauzan; Asniati Bindas
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 12 No. 1 (2026): Jurnal Selodang Mayang
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v12i1.555

Abstract

This study aims to analyze the financial performance of PT Bukalapak.com Tbk using financial ratios during the period 2021–2024. The research method employed is a descriptive quantitative approach utilizing secondary data in the form of published annual financial statements of PT Bukalapak.com Tbk. Financial performance analysis is conducted through liquidity, solvency, and profitability ratios. Liquidity ratios are measured using the Current Ratio, Quick ratio, and Cash Ratio, solvency ratios are measured using the Debt to Asset Ratio and Debt to Equity Ratio, while profitability ratios are measured using Net Profit Margin, Return on Assets, and Return on Equity. The results indicate that PT Bukalapak.com Tbk demonstrates a very strong level of liquidity and solvency, reflecting the company’s ability to meet short-term obligations and its low dependence on debt financing. However, the company’s profitability performance shows significant fluctuations. In 2021 and 2022, the company recorded profits, while in 2023 and 2024 it experienced losses. This condition indicates that the company still faces challenges in managing operational costs and optimizing the utilization of assets and equity to generate sustainable profits. Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Bukalapak.com Tbk dengan menggunakan rasio keuangan selama periode 2021–2024. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan tahunan PT Bukalapak.com Tbk yang telah dipublikasikan. Analisis kinerja keuangan dilakukan melalui rasio likuiditas, solvabilitas, dan profitabilitas. Rasio likuiditas diukur menggunakan Current Ratio, Quick ratio, dan Cash Ratio, rasio solvabilitas diukur menggunakan Debt to Asset Ratio dan Debt to Equity Ratio, sedangkan rasio profitabilitas diukur menggunakan Net Profit Margin, Return on Assets, dan Return on Equity. Hasil penelitian menunjukkan bahwa PT Bukalapak.com Tbk memiliki tingkat likuiditas dan solvabilitas yang sangat baik, yang mencerminkan kemampuan perusahaan dalam memenuhi kewajiban jangka pendek serta rendahnya ketergantungan terhadap pendanaan berbasis utang. Namun demikian, kinerja profitabilitas perusahaan mengalami fluktuasi yang cukup signifikan. Pada tahun 2021 dan 2022 perusahaan masih mencatat laba, sedangkan pada tahun 2023 dan 2024 perusahaan mengalami kerugian. Kondisi ini menunjukkan bahwa perusahaan masih menghadapi tantangan dalam mengendalikan biaya operasional serta mengoptimalkan pemanfaatan aset dan ekuitas untuk menghasilkan laba secara berkelanjutan.
ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF BUDGET MANAGEMENT OF BOS FUNDS AT SMA NEGERI 1 KERITANG Rio Rahamadi; Muhammad Fauzan; Sri Hidayanti
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 4 No. 1 (2026): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v4i1.302

Abstract

This study aims to analyze the effectiveness and efficiency of School Operational Assistance (BOS) fund management at SMA Negeri 1 Keritang. The research employs a quantitative approach with an explanatory design using effectiveness and efficiency ratio analysis. The results indicate that the effectiveness level of BOS fund management during 2021–2024 is categorized as effective, with ratios ranging from 99.91% to 100%, reflecting a high level of conformity between budget planning and realization. However, the efficiency level is categorized as less efficient, with similar ratio values indicating a tendency to fully absorb the budget without significant cost-saving efforts. These findings suggest that while budget implementation is optimal, improvements in allocation planning and expenditure control are necessary to enhance efficiency.
PENGARUH PENGEMBANGAN KARIR DAN WORK-LIFE BALANCE TERHADAP KEPUASAN KERJA KARYAWAN PT. ELNUSA PETROFIN TBBM TEMBILAHAN INDRAGIRI HILIR Syarifah Yossi Mariamah; S.M. Guntur; Muhammad Fauzan
AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) Vol. 4 No. 1 (2026): AMNESIA (Jurnal Manajemen Sumber Daya Manusia)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/amnesia.v4i1.291

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengembangan karir dan work-life balance terhadap kepuasan kerja karyawan PT. Elnusa Petrofin TBBM Tembilahan Indragiri Hilir. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah seluruh karyawan PT. Elnusa Petrofin TBBM Tembilahan dengan jumlah sampel sebanyak 30 orang yang ditentukan menggunakan teknik sampel jenuh. Data dikumpulkan melalui kuesioner dengan skala Likert dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial pengembangan karir berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan, demikian pula work-life balance yang memiliki pengaruh positif dan signifikan serta lebih dominan terhadap kepuasan kerja. Secara simultan, pengembangan karir dan work-life balance berpengaruh signifikan terhadap kepuasan kerja karyawan. Hasil uji koefisien determinasi menunjukkan nilai R Square sebesar 0,820 yang berarti bahwa 82% variasi kepuasan kerja karyawan dapat dijelaskan oleh pengembangan karir dan work-life balance, sedangkan sisanya dipengaruhi oleh faktor lain di luar penelitian. Dengan demikian, pengembangan karir yang baik dan keseimbangan kehidupan kerja yang terjaga menjadi faktor penting dalam meningkatkan kepuasan kerja karyawan PT. Elnusa Petrofin TBBM Tembilahan
PERAN PENYULUH AGAMA ISLAM DALAM PENCATATAN PERNIKAHAN PADA KANTOR URUSAN AGAMA (KUA) TEMBILAHAN HULU Radiah Radiah; Ahmad Rifa'i; Muhammad Fauzan
AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) Vol. 4 No. 1 (2026): AMNESIA (Jurnal Manajemen Sumber Daya Manusia)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/amnesia.v4i1.300

Abstract

This study aims to examine the role of Islamic Religious Counselors in marriage registration at the Office of Religious Affairs (KUA) of Tembilahan Hulu and to identify the efforts, obstacles, and supporting factors in increasing public awareness. This research uses a qualitative method with a descriptive approach through interviews, observations, and documentation. Data analysis was conducted through data reduction, data display, and conclusion drawing, with validity tested using triangulation. The results show that Islamic Religious Counselors have performed their roles optimally through educational, informative, and facilitative functions. The efforts include counseling activities, the use of information media, interpersonal communication approaches, and collaboration with community leaders. The obstacles include low public understanding, the practice of unregistered marriages, geographical limitations, and limited counselor resources. Supporting factors include institutional support from KUA, cooperation with community leaders, and active community participation. Thus, the role of Islamic Religious Counselors is considered effective in increasing public awareness of marriage registration.
SISTEM PENGENDALIAN MANAJEMEN PERENCANAAN TERHADAP PRODUKTIVITAS KINERJA APARATUR DESA NUSANTARA JAYA KECAMATAN KERITANG INDRAGIRI HILIR Ros Ningsih; Muhammad Fauzan; Yaswar Aprilian
AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) Vol. 4 No. 1 (2026): AMNESIA (Jurnal Manajemen Sumber Daya Manusia)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/amnesia.v4i1.301

Abstract

This study aims to determine the effect of management control system planning on the work productivity of village officials. The research method used is a quantitative approach with data collection techniques through questionnaires, interviews, and documentation. The research sample consists of village officials involved in carrying out village government duties. The data analysis technique employs simple linear regression using SPSS software. The results of the study indicate that the management control system planning has a positive and significant effect on the work productivity of village officials. This is evidenced by the regression coefficient value of 0.633, which indicates a positive relationship between the two variables. In addition, the results of the partial test (t-test) show a significance value of less than 0.05, meaning that the proposed hypothesis in this study is accepted. This indicates that the better the planning system implemented, the higher the work productivity of village officials. Thus, it can be concluded that management control system planning plays an important role in improving the work productivity of village officials. Therefore, it is necessary to enhance the quality of planning in a more directed and systematic manner to support the performance of village officials in providing public services.
PENGARUH KUALITAS PELAYANAN DAN MOTIVASI KERJA TERHADAP SOFT SKILL TUTOR PKBM MELATI INDAH M Sofyan Wardana; Muhammad Fauzan; Agus Maulana
AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) Vol. 4 No. 1 (2026): AMNESIA (Jurnal Manajemen Sumber Daya Manusia)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/amnesia.v4i1.305

Abstract

This study aims to analyze the effect of service quality and work motivation on the soft skills of tutors at PKBM Melati Indah. The background of this research is based on the importance of soft skills in supporting the quality of non-formal education services, as well as the existing problems related to communication skills, teamwork, and self-confidence of tutors. This research uses a quantitative approach with a descriptive associative method. The population consists of all tutors at PKBM Melati Indah, totaling 30 respondents, using a total sampling technique. Data were collected through Likert-scale questionnaires and analyzed using validity tests, reliability tests, and multiple linear regression analysis with the help of SPSS. The results show that service quality has a positive and significant effect on soft skills, with a t-value of 2.644 > t-table of 2.048 and a significance value of 0.013 < 0.05. Meanwhile, work motivation does not have a significant partial effect, with a t-value of 1.242 < t-table of 2.048 and a significance value of 0.225 > 0.05. Simultaneously, both variables have a significant effect on soft skills, with an F-value of 14.138 > F-table of 3.354 and a significance value of 0.000 < 0.05. The coefficient of determination (R²) is 0.512, indicating that 51.2% of soft skills are influenced by service quality and work motivation. In conclusion, service quality plays an important role in improving tutors’ soft skills, while work motivation does not have a significant partial effect.
PERAN TRANSFORMATIONAL LEADERSHIP DALAM MENINGKATKAN PARTISIPASI MASYARAKAT DI DESA BAKAU ACEH KECAMATAN MANDAH Reno Regen; Muhammad Fauzan; Ahmad Rifa'i
AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) Vol. 4 No. 1 (2026): AMNESIA (Jurnal Manajemen Sumber Daya Manusia)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/amnesia.v4i1.308

Abstract

This study aims to analyze the role of transformational leadership in increasing community participation in Bakau Aceh Village, Mandah District. This research used a qualitative approach with a descriptive qualitative method. The population consisted of all village officials of Bakau Aceh Village totaling nine people. The research informants included the key informant, namely the Village Head, and supporting informants consisting of the Village Secretary, Head of Government Affairs, Head of General and Planning Affairs, and the Heads of Hamlet I, II, and III. Data analysis was conducted using the interactive analysis model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results show that the transformational leadership of the village head contributes to increasing community participation at every stage of village development, including planning, implementation, utilization of development outcomes, and evaluation. The application of the dimensions of idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration fosters trust, a sense of ownership, and collective commitment among the community toward village development programs. Therefore, transformational leadership not only creates structural opportunities for participation but also encourages more active, conscious, and sustainable community involvement in village development.
PERAN PENGELOLAAN SDM BERBASIS KOMPETENSI PEGAWAI ASN UNTUK MENINGKATKAN EFEKTIVITAS PELAYANAN PUBLIK PADA SEKRETARIAT DPRD KABUPATEN INDRAGIRI HILIR Nurlian Susanti; Muhammad Fauzan; Dharmasetiawan Dharmasetiawan
AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) Vol. 4 No. 1 (2026): AMNESIA (Jurnal Manajemen Sumber Daya Manusia)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/amnesia.v4i1.310

Abstract

This study aims to determine the effect of competency-based human resource management of ASN (civil servants) on the effectiveness of public services at the Secretariat of the Regional House of Representatives (DPRD) of Indragiri Hilir Regency. This research uses a quantitative approach with a survey method. The population as well as the sample in this study consists of 60 ASN employees; therefore, the sampling technique used is saturated sampling. Data were collected through a Likert-scale questionnaire and analyzed using simple linear regression, t-test, and coefficient of determination (R²). The results of the study indicate that competency-based human resource management has a positive and significant effect on the effectiveness of public services. This is evidenced by the t-test results, where the calculated t-value is greater than the t-table value at a significance level of 0.05. The coefficient of determination (R²) value of 78% shows that the effectiveness of public services is strongly influenced by competency-based human resource management, while the remaining 22% is influenced by other factors outside this study. Therefore, the better the implementation of competency-based human resource management, the higher the effectiveness of public services at the Secretariat of the DPRD of Indragiri Hilir Regency.
ANALYSIS OF DEFAULT RATES IN THE FINTECH LENDING INDUSTRY IN INDONESIA USING TWP90 AND TKB90 INDICATORS Dewi Fitriana Puji Lestari Dewi; Novita Sari; Muhammad Fauzan
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 3 No. 4 (2025): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v3i4.274

Abstract

The growth of the fintech lending industry in Indonesia continues to increase in line with the high public need for fast and easily accessible digital financing services. However, these developments are also accompanied by an increase in the risk of default that needs to be monitored periodically through the Financial Services Authority's official indicators, namely the 90-Day Default Rate (TWP90) and the 90-Day Payment Success Rate (TKB90). This study aims to analyze the development of these two indicators as a reflection of the level of credit risk in the fintech lending industry during the period from January 2024 to January 2025. The research uses a quantitative descriptive method by utilizing secondary data from OJK monthly publications. The results showed that throughout the observation period, TWP90 was in the range of 2.37%–2.96%, while TKB90 showed stable performance in the range of 97.05%–97.63%. The downward trend in TWP90 in mid-2024 indicates improved credit quality and the effectiveness of risk mitigation, while the increase in TWP90 at the end of the year indicates seasonal pressures affecting borrowers' ability to pay. In addition, the inversely proportional relationship between TWP90 and TKB90 was seen consistent throughout the study period. These findings confirm that although the fintech lending industry is in a relatively healthy and controlled condition, credit risk dynamics still need to be anticipated through the strengthening of risk assessment systems, collection strategies, and periodic monitoring by regulators and industry players.
Co-Authors Agus Maulana Ahmad Baidhowi Ahmad Rifa'i Asniati Bindas AYU LESTARI Desmawini Desmawini Dewi Fitriana Puji Lestari Dewi Dharmasetiawan Dharmasetiawan M Sofyan Wardana Muchlis Muchlis Novita Sari Nurazizah Nurlela Nurlela Nurlian Susanti Peni Yusisca Radiah Radiah Raju Maulana Reno Regen Rio Rahamadi Ros Ningsih S.M. Guntur Syarifah Aisyah Widyawati Widyawati Yaswar Aprilian Yulia Citra