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Analysis of QRIS Payment System Financial Literacy and Financial Management Performance on the Development of MSMEs Hamdan, Hamdan; Adiyanto, Yoga; Sunaryo, Deni
Ilomata International Journal of Management Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i2.1123

Research purposes This is for analyze use system QRIS payments, literacy finance, performance management. Types of research This is descriptive quantitative, data collection using instrument study with those who have determined based on development theory between variable. Population in research This as many as 85 perpetrators businesses in the district Pandeglang and all over perpetrator as many as 85 business actors were created sample data observation. The data analysis method uses interpretation SPSS statistics 25. Research results show that QRIS, Literacy finance, Performance Management finance No influential or not impact to development MSME income in the sub-district Pandeglang. Recommendation for research Next, you can adding variables like variable satisfaction, attitude in use, motivation usage, and others so that expected results study the later can become donation thoughts and materials consideration so that you can increase use of QRIS. Implications Of these variables, financial literacy has the greatest influence on interest in using QRIS. Therefore, the government needs pay attention to and strengthen policies, especially in the field of financial literacy, as the main factor in increasing the interest of MSMEs and the public in using QRIS as a means of payment transactions.

The Effect of Loan To Deposit Ratio, Net Profit Margin, And Return On Equity, On Stock Returns And Exchange Rates As Moderating Variables In The Banking Sub-Sector On The Southeast Asian Stock Exchange Sunaryo, Deni; Adiyanto, Yoga; Sa’diyah, Halimatu
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 1 No. 2 (2022): Januari-Juni
Publisher : Universitas Serang Raya

This study aims to determine the effect of Loan to Deposit Ratio, Net Profit Margin and Return on Equty on stock returns with Exchange Rate as a moderating variable. This research uses the object of the banking sub-sector companies in Southeast Asia for the period 2012-2019. The data collected is secondary data with the documentation method in the form of the company's annual report. The analytical tool used to test the hypothesis is IBM SPPS V21. The sampling method used in this study used the Purposive Sampling Technique and obtained 10 companies with a sample of 80 sample data. The analytical techniques used are descriptive statistical analysis, classical assumption test, moderated regression analysis (MRA), multiple linear regression, partial test (t test), and simultaneous test (f test). The results of this study partially conclude that Loan To Deposit Ratio (LDR) has no significant effect on Stock Return, Net Profit Margin (NPM) has no significant effect on Stock Return, and Return On Equity (ROE) has no significant effect on Stock Return. The results of the study simultaneously showed that the Fcount value was 2.891 and Ftable 2.85, meaning that Fcount > Ftable or a significance value of 0.048 <0.05. Thus, Loan To Deposit Ratio (LDR), Net Profit Margin (NPM), and Return On Equity (ROE) simultaneously have a significant effect on Stock Return. The results of the Moderated Regression analysis (MRA) research show that the exchange rate does not moderate the Loan To Deposit Ratio (LDR) on stock returns, and the exchange rate does not moderate the net profit margin (NPM) on stock returns, the exchange rate does not moderate the return on equity (ROE). to Stock Return.

Optimalisasi Pemanfaatan Tumbuhan Azzola (Azolla Pinnata) Sebagai Pemberdayaan Sumber Pendapatan Masyarakat Penerima Bantuan Langsung Tunai yang Terdampak Covid-19 di Desa Sukaratu Kecamatan Cikeusal Kabupaten Serang Sunaryo, Deni
Humanism : Jurnal Pengabdian Masyarakat Vol 1 No 2 (2020): Agustus
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/hm.v1i2.5487

Pemberdayaan masyarakat terdampak covid-19 di Desa Sukaratu Kecamatan Cikeusal Kabupaten Serang dengan cara mengoptimalkan bantuan langsung tunai dari pemerintah yang diterima oleh masyarakat guna memberdayakan masyarakat dalam menciptakan pendapatan sesuai dengan kemampuan dan kompetensi dari masyarakat tersebut yang akan diberdayakan sehingga masyarakat tidak selalu bergantung dari bantuan pemerintah. Pellet dan pakan konsentrat telah digunakan masyarakat sebagai pakan ikan dan ternak. Namun mahalnya harga pakan ini membuat usaha ini kurang menguntungkan. Azolla microphylla sebagai pakan ikan dan ternak sudah mulai dikenalkan di Indonesia. Kegiatan pengabdian kepada masyarakat ini diikuti Peserta sasaran kegiatan sebanyak 22 orang warga di RW 5 Desa Sukaratu Kecamatan Cikeusal Kabupaten Serang, Pelaksanaan kegiatan pengabdian dimulai dari bulan April sampai dengan Juni 2020 yang bertujuan untuk melatih masyarakat Desa Sukaratu tehnik budidaya Azzola Microphylla yang nantinya dijadikan sebagai pakan ikan dan ternak lainnya. Kegiatan ini dilaksanakan dengan tahapan sebagai berikut; 1) Survei lokasi, pembentukan kelompok dan kordinasi. 2) TurunÂ ke lapangan dan persiapan lokasi bagi pelatihan. 3) Pelatihan tehnik fermentasi substrat tumbuh Azzola Microphylla. 3) Pelatihan penyiapan wadah tumbuh Azzola Microphylla. 4) Pelatihan tehnik pemeliharaan Azzola Microphylla. 5) Pemanenan dan pemberian Azzola Microphylla kepada ternak. 6) Monitoring dan evaluasi hasil kegiatan. Hasil monitoring awal pada minggu kedua, ketiga dan ke empat pasca pelatihan memperlihatkan bahwa makrofit ini dapat tumbuh baik. Beberapa anggota telah memperbesar wadah pemeliharaan berupa bak-bak pemeliharaan.

Financial Management Strategies for Improving The Performance of Small and Medium Enterprises: A Case Study of Traditional Indonesian Food Outlets Darmawan, Dhany Isnaeni; Adiyanto, Yoga; Sunaryo, Deni; Firdaus, Ahmad
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1444

This study seeks to examine the impact of financial management on enhancing the performance of Micro, Small, and Medium Enterprises (MSMEs), particularly in traditional Indonesian food outlets. Data were gathered through direct observation of these MSMEs using primary sources. The research adopts an action research approach with a case study method. Data collection techniques included interviews, observations, and documentation. The analysis used Multiple Linear Regression, Classical Assumption Testing, and Hypothesis Testing with SPSS software. The findings reveal that financial planning, financial record-keeping, and the separation of personal and business finances have a significant and positive effect on the performance of MSMEs. The R-Square (R²) value of 0.825 indicates that these independent variables can explain 82.5% of MSME performance variation, while the remaining 17.5% is attributed to other factors not explored in this study. The practical implications of this research suggest that traditional Indonesian food MSMEs should emphasize structured financial planning, accurate financial record-keeping, and precise separation of personal and business finances. These practices will enable MSMEs to assess their performance better and make informed business decisions. The study recommends that MSMEs adopt sound financial planning practices, maintain precise financial records, and consistently separate personal from business finances. By doing so, MSMEs can improve their financial management, enhancing business performance and sustainability.

Hubungan Kebijakan Pajak dengan Kepatuhan dan Inovasi: Tinjauan Literatur Sistematis Sunaryo, Deni; Lestari, Etty Puji; Puryandani, Siti; Hersugondo, Hersugondo
"LAWSUIT" Jurnal Perpajakan Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v3i2.9761

Background: Tax is an important instrument to support national development and socio-economic development. Tax reform is often used to improve efficiency, innovation, and taxpayer compliance. However, the effectiveness of this policy is often hampered by the complexity of the tax system, weak law enforcement, and negative public perceptions of government spending. Objective: This article aims to conduct a systematic analysis of the recent scientific literature discussing the relationship between tax policy, taxpayer compliance, and innovation, taking into account socio-cultural factors such as gender. Methods: The study was conducted by analyzing 10 scientific articles from databases such as Scopus, Taylor & Francis, and Elsevier. Articles were selected based on inclusion criteria covering the themes of tax compliance, corporate innovation, and socio-economic impacts of tax reform. Results: The main findings show that corporate tax rate reforms positively contribute to innovation, while taxpayer compliance behavior is influenced by social factors such as gender. However, weak enforcement capacity in developing countries hampers the effectiveness of these reforms. Conclusion: Integration of digital technology and data-driven approaches is needed to improve tax compliance and the effectiveness of tax policies in various countries.

Prediksi Tren Risiko Keuangan Perusahaan Berdasarkan Model Machine Learning (ARIMA) : Tinjauan Literatur Sunaryo, Deni; Hamdan; Anggriani, Alfina; Winata, Cecilia; Alumi, Dian Denta
Jurnal Akuntansi Manajemen (JAKMEN) Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jakmen.v3i2.9704

This research discusses the role of artificial intelligence (AI) technology in improving company financial risk predictions through the application of the Autoregressive Integrated Moving Average (ARIMA) model supported by machine learning. Using systematic literature analysis, this research explores how ARIMA, with the help of AI, can be applied in financial risk management to identify short-term and long-term trends, detect financial anomalies, and improve the quality of decision making. ARIMA models based on machine learning enable faster and more accurate identification of abnormal financial patterns, which is very important in helping companies respond to risks that have the potential to disrupt financial stability. Key findings show that the combination of ARIMA and AI not only makes it easier to analyze large and complex financial data, but also expands the potential of data-driven financial risk management by providing deeper insights. By integrating machine learning, ARIMA becomes more effective in handling dynamic and fluctuating financial data, so companies can anticipate risks more proactively. This study underscores the enormous potential of AI and ARIMA in helping companies build adaptive, high-precision risk prediction systems, offering new opportunities to strengthen financial resilience in an ever-changing business environment.

Pengaruh Kepemimpinan, Kesejahteraan Dan Budaya Organisasi Terhadap Kinerja Dosen Implikasinya Pada Mutu Perguruan Tinggi Universitas Swasta Di Kota Serang Jamhadi, Adhie; Deviyantoro; Sunaryo, Deni
Jurnal Manajemen Vol. 14 No. 2 (2024): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/afx34778

Penelitian ini bertujuan untuk mengetahui Pengaruh Kepemimpinan, Kesejahteraan dan Budaya Organisasi Terhadap Kinerja Dosen Implikasinya Pada Mutu Perguruan Tinggi Universitas Swasta Di Kota Serang tahun 2024. Dari penghitungan statistik diperoleh hasil Kepemimpinan tidak berpengaruh positif terhadap Kinerja Dosen tidak sesuai dengan hipotesis ke satu, Kesejahteraan tidak berpengaruh positif terhadap Kinerja Dosen serta tidak sesuai dengan hipotesis ke dua, Budaya Organisasi tidak berpengaruh positif terhadap Kinerja Dosen tidak sesuai dengan hipotesis ke tiga, Sedangkan Kepemimpinan, Kesejahteraan dan Budaya Organisasi secara simultan berpengaruh positif signifikan terhadap Kinerja Dosen sesuai dengan hipotesis ke empat, Kepemimpinan berpengaruh positif signifikan terhadap Mutu Perguruan Tinggi hasilnya sesuai dengan hipotesis ke lima, Kesejahteraan berpengaruh secara positif signifikan terhadap Mutu Perguruan Tinggi hal isi sesuai dengan hipotesis ke enam, sedangkan Budaya Organisasi berpengaruh positif signifikan terhadap Mutu Perguruan Tinggi sesuai dengan hipotesis ke tujuh, untuk Kinerja Dosen berpengaruh positif signifikan terhadap Mutu Perguruan Tinggi sesuai dengan hipotesis ke delapan dan Kepemimpinan, Kesejahteraan, Budaya Organisasi dan Kinerja Dosen secara simultan tidak pengaruh positif signifikan terhadap Mutu Perguruan Tinggi hal ini tidak sesuai dengan hipotesis ke sembilan.

Financial Management Strategies for Improving The Performance of Small and Medium Enterprises: A Case Study of Traditional Indonesian Food Outlets Darmawan, Dhany Isnaeni; Adiyanto, Yoga; Sunaryo, Deni; Firdaus, Ahmad
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1444

This study seeks to examine the impact of financial management on enhancing the performance of Micro, Small, and Medium Enterprises (MSMEs), particularly in traditional Indonesian food outlets. Data were gathered through direct observation of these MSMEs using primary sources. The research adopts an action research approach with a case study method. Data collection techniques included interviews, observations, and documentation. The analysis used Multiple Linear Regression, Classical Assumption Testing, and Hypothesis Testing with SPSS software. The findings reveal that financial planning, financial record-keeping, and the separation of personal and business finances have a significant and positive effect on the performance of MSMEs. The R-Square (R²) value of 0.825 indicates that these independent variables can explain 82.5% of MSME performance variation, while the remaining 17.5% is attributed to other factors not explored in this study. The practical implications of this research suggest that traditional Indonesian food MSMEs should emphasize structured financial planning, accurate financial record-keeping, and precise separation of personal and business finances. These practices will enable MSMEs to assess their performance better and make informed business decisions. The study recommends that MSMEs adopt sound financial planning practices, maintain precise financial records, and consistently separate personal from business finances. By doing so, MSMEs can improve their financial management, enhancing business performance and sustainability.

The Effect of Loan To Deposit Ratio, Net Profit Margin, And Return On Equity, On Stock Returns And Exchange Rates As Moderating Variables In The Banking Sub-Sector On The Southeast Asian Stock Exchange Sunaryo, Deni; Adiyanto, Yoga; Saâ€™diyah, Halimatu
Jurnal Keuangan dan Perbankan (KEBAN) Vol. 1 No. 2 (2022): Januari-Juni
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jkk.v1i2.4002

This study aims to determine the effect of Loan to Deposit Ratio, Net Profit Margin and Return on Equty on stock returns with Exchange Rate as a moderating variable. This research uses the object of the banking sub-sector companies in Southeast Asia for the period 2012-2019. The data collected is secondary data with the documentation method in the form of the company's annual report. The analytical tool used to test the hypothesis is IBM SPPS V21. The sampling method used in this study used the Purposive Sampling Technique and obtained 10 companies with a sample of 80 sample data. The analytical techniques used are descriptive statistical analysis, classical assumption test, moderated regression analysis (MRA), multiple linear regression, partial test (t test), and simultaneous test (f test). The results of this study partially conclude that Loan To Deposit Ratio (LDR) has no significant effect on Stock Return, Net Profit Margin (NPM) has no significant effect on Stock Return, and Return On Equity (ROE) has no significant effect on Stock Return. The results of the study simultaneously showed that the Fcount value was 2.891 and Ftable 2.85, meaning that Fcount > Ftable or a significance value of 0.048 <0.05. Thus, Loan To Deposit Ratio (LDR), Net Profit Margin (NPM), and Return On Equity (ROE) simultaneously have a significant effect on Stock Return. The results of the Moderated Regression analysis (MRA) research show that the exchange rate does not moderate the Loan To Deposit Ratio (LDR) on stock returns, and the exchange rate does not moderate the net profit margin (NPM) on stock returns, the exchange rate does not moderate the return on equity (ROE). to Stock Return.

THE EFFECT OF CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), AND EARNING PER SHARE (EPS) ON SHARE PRICES WITH RETURNING ASSETS AS A MODERATED VARIABLES Sunaryo, Deni
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 1 No. 1 (2021): January 2021
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v1i1.7

This study aims to determine how much influence Current Ratio (CR), Debt to Equity Ratio (DER) and Earning Per Share (EPS) on stock prices and moderated by Return On Asset (ROA). The population in this study were 30 companies in the food and beverage sub-sector listed on the Southeast Asian Stock Exchange for the period 2012-2019. The method used is purposive sampling so that 19 companies that present complete financial reports according to the variables studied and obtained as many as 152 company samples. The analysis techniques used are multiple regression analysis and Moderated Regression Analysis (MRA). The results showed that CR and EPS partially had a positive effect on stock prices while DER partially had no significant effect on stock prices and simultaneously CR, DER, EPS had an effect on stock prices. The moderation test shows that ROA in this study is not proven to moderate the relationship of the independent variables (CR, DER and EPS) to the dependent variable (Stock Price).

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