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IMPLEMENTATION OF PEARLS ANALYSIS TO MEASURE THE FINANCIAL PERFORMANCE OF COOPERATIVES: A case study on the Trisula Sejahtera Bersatu Women's Cooperative, Pamekasan Regency Maulana, Wahyu; Andrianingsih, Very
Indonesian Journal of Accounting and Governance Vol. 5 No. 2 (2021): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/z0ekyg78

Abstract

This study aims to determine the financial performance of cooperatives using PEARLS analysis. The data sources used are secondary data sources in the form of financial reports from 2017 to 2019 and non-financial reports in the form of data on the number of members. The results showed that the cooperative's financial performance on variable P showed a non-ideal performance; variable E shows indicators E1 and E5 are not ideal, E6 is less than ideal and E9 is ideal; variable A shows non-ideal performance; Variable R shows indicators R9 is not ideal and R12 is ideal; variable L indicates the category is not ideal; and the S variable shows that S10 is not ideal and S11 is less than ideal. From the analysis of PEARLS indicate that the performance of cooperatives in a state which is not good because of the 13 indicators studied, only three indicators that show the ideal categories while the 8 indicators are always in a state which is not ideal and the two other indicators simply ideal in a given year.
Pengaruh Karakteristik Pekerjaan, Pengembangan Sumber Daya Manusia Dan Kompensasi Terhadap Motivasi Kerja Dan Kinerja Karyawan PT. POS Indonesia (Persero) Cabang Pamekasan Maulana, Wahyu; Alfian, Nurul; Fajar, Achmarul
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 6 No 01 (2018): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2018
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.658 KB) | DOI: 10.31102/equilibrium.6.01.66-78

Abstract

Seiring terjadi perubahan pada kondisi secara menyeluruh, menyebabkan munculnya berbagai tuntutan bagi para pelaku ekonomi. Dimana tuntutan tersebut menginginkan perusahaan aktif dalam merespon perubahan yang ada. Perusahaan memiliki tujuan untuk memaksimalkan kinerjanya dengan memperoleh laba yang besar dan bertambahnya nilai perusahaan demi kesejahteraan para karyawan. Untuk mencapainya diperlukan SDM yang mampu menjalankan job description yang telah menjadi tanggung jawabnya. Dimana perusahaan terus meningkatkan kinerja para karyawannya guna mencapai tujuan tersebut. Mengaca pada latar belakang tersebut, penulis mengangkat tema penelitian perihal “Pengaruh Karakteristik Pekerjaan, Pengembangan SDM dan Kompensasi Terhadap Motivasi Kerja dan Kinerja Karyawan PT. Pos Indonesia (Persero) Cabang pamekasan”. Penelitian bertujuan untuk menganalisa pengaruh karakteristik pekerjaan, pengembangan SDM dan kompensasi terhadap motivasi kerja dan kinerja karyawan secara direct maupun indirect melalui motivasi kerja sebagai variabel intervening. Jumlah populasi serta sampel penelitian merupakan karyawan secara keseluruhan berjumlah 60 responden. Metode analisa data menggunakan PLS. Hasil penelitiannya adalah seluruh variabel bebas dalam penelitian tersebut berpengaruh terhadap motivasi kerja dan kinerja karyawan. Motivasi kerja merupakan variabel intervening diantara pengaruh karakteristik pekerjaan, pengembangan SDM dan kompensasi terhadap kinerja karyawan. Variabel karakteristik pekerjaan merupakan variabel dominan yang berpengaruh terhadap kinerja karyawan.
Penilaian Tingkat Kesehatan Perbankan Melalui Camel Analysis Pada PT. BANK HSBC INDONESIA Maulana, Wahyu
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 6 No 02 (2018): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2018
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (307.194 KB) | DOI: 10.31102/equilibrium.6.02.1-12

Abstract

Look at the development and increasing of the borne risks by banking especially on the credit problem; with the result that it is impacted on the level of the customer confidence, thus, banking must improve their performance. With the existence of the improvements mentioned in the internal and management, then, the performance of the banking system and customer confidence will naturally improve. Based on those conditions, the writers conducted this study to assess the performance of one of the foreign exchange National Private Banking (BUSN) in Indonesia. The population of this study is PT. Bank HSBC Indonesia which is registered with OJK (Financial Services Authority). The purpose of this study is to find out, assess, and analyze the performance of PT. Bank HSBC Indonesia using CAMEL analysis. The data used is a collection of financial statements per quarter of 2017 along with the literature reviews. For the technique of data analysis, this study used the CAMEL analysis which is assessed from the several aspects of assessment, including: Capital (CAR), Assets (KAP), Management (NPM), Earning (ROA and BOPO), and Liquidity (LDR). Based on the discussion and results of analysis in this study, the writers concluded the several points: 1. the aspects of capital and earnings are very healthy; 2. aspects of assets and management are quite healthy; and 3. the liquidity aspect is not healthy. The whole statements, the health level of PT. Bank HSBC Indonesia in 2017 which was assessed using the CAMEL analysis is unhealthy.
The Role Of The Altman Z-Score Method To Predicate The Bankruptcy Of KUD Sumber Wangi Pamekasan Maulana, Wahyu; Purwanto, Purwanto; Surya, Citra Larashati
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 11 No 02 (2023): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2023
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.11.02.121-131

Abstract

To meet the needs of life, the community relies on the KUD whose aim is to ensure the needs and welfare of the community with a people's economic movement based on people's and kinship. In its development, KUD also experienced difficulties in developing its business caused by: 1. Lack of understanding of cooperatives, resulting in misunderstandings; 2. Macro and political approach in cooperative development. The purpose of this study is to analyze the KUD whose condition is not good as an evaluation material and take the right strategy to improve future conditions. The research method is descriptive quantitative. The analysis tool uses the altman z-score method. The results showed that the KUD condition was in a safe position in 2017 to 2021 even though in 2019 it was in a gray area due to the covid period in that year which resulted in KUD having to work hard to improve its performance at that time
IMPLEMENTASI LUBANG RESAPAN BIOPORI SEBAGAI SOLUSI PENGELOLAHAN SAMPAH DAN AIR DI DESA WIDORO, PROBOLINGGO Maulana, Wahyu; Rahmah, Fani Faizatur; Hanum, Khalifah; Lentera Hati, Prima Annisa; Eka Ariani, Septiana Rizky; Anas Alhadi, Muhammad Nikmal
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 8, No 3 (2025): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v8i3.65762

Abstract

Desa Widoro, Probolinggo menghadapi permasalahan pengelolaan sampah organik yang kurang optimal dan rendahnya daya resap air tanah, sehingga sering terjadi genangan air yang menimbulkan dampak negatif terhadap lingkungan dan kesehatan masyarakat. Penelitian ini bertujuan untuk mengimplementasikan lubang resapan biopori sebagai solusi sederhana dan berkelanjutan dalam mengelola sampah organik serta meningkatkan resapan air hujan. Metode yang digunakan meliputi pendekatan pendidikan masyarakat melalui sosialisasi, pelatihan langsung, dan pendampingan dalam pembuatan serta pemeliharaan lubang biopori. Hasil kajian menunjukkan bahwa penerapan lubang biopori secara signifikan mengurangi genangan air permukaan serta memfasilitasi penguraian sampah organik menjadi kompos yang bermanfaat. Selain itu, keterlibatan aktif warga desa dalam kegiatan ini meningkatkan kesadaran dan perubahan perilaku terhadap pengelolaan lingkungan yang lebih baik. Kesimpulannya, lubang resapan biopori merupakan teknologi yang efektif dan murah untuk mendukung pengelolaan sampah dan air di wilayah pedesaan apabila didukung oleh partisipasi masyarakat yang berkelanjutan. 
The influence of emotional labour on fatigue: customer complaints and return package as moderators Claudya, Putri Cindy; Maulana, Wahyu
Manajemen dan Bisnis Vol 25, No 1 (2026): March 2026
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/mabis.v25i1.994

Abstract

Emotional labour can occur in employees due to emotional demands from the company. This can cause employees to experience Fatigue and will certainly have a negative impact on the company. The purpose of this study is to determine the effect of Emotional Labour on couriers at Ninja Express and also to determine the role of Customer Complaints and Return Package as moderating the relationship between the two. In this study, data collection used questionnaire distribution to the object with 99 couriers involved as a sample determined by purposive sampling technique. Through quantitative analysis, the data that has been collected is processed with the SmartPLS application. The results showed that Emotional Labour positively and significantly affects Fatigue. Customer Complaints do not moderate research on the effect of Emotional Labour on Fatigue. Return Package does not moderate research on the effect of Emotional Labour on Fatigue. The implications of this study suggest that companies provide free counseling services, workshops on handling consumer complaints, and standardization of delivery procedures.
Optimalisasi potensi Desa Bandaran Pamekasan melalui KKN Tangguh menuju desa produktif Maulana, Wahyu; Fitrianti, Rani Nur
KACANEGARA Jurnal Pengabdian pada Masyarakat Vol 6, No 1 (2023): February
Publisher : Institut Teknologi Dirgantara Adisutjipto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28989/kacanegara.v6i1.1191

Abstract

Tujuan dilaksanakan pengabdian ini untuk menjadikan desa lebih produktif di tengah masa pandemi. Produktifitas pada sektor ekonomi menjadi fokus utama mengingat potensi desa yang begitu besar yakni berupa melimpahnya persediaan berbagai macam ikan segar. Tak hanya sektor ekonomi, program kerja yang dilaksanakan dalam KKN yang berlokasi di desa Bandaran Pamekasan ini juga memperhatikan sektor lainnya seperti lingkungan, kesehatan, pendidikan serta pertanian dan peternakan. Metode yang diterapkan menggunakan konsep zero waste, dimana potensi desa yang ada dioptimalisasikan secara maksimal. Didalam pelaksanaannya melalui beberapa program kerja yang terfokus pada sektor ekonomi yang disusun oleh peserta KKN dengan berbagai pendekatan. Adapun hasil dari pelaksanaan pengabdian ini diantaranya : 1. Terlaksananya FGD bagi masyarakat UMKM guna memahami konsep zero waste; 2. Terciptanya beberapa produk olahan inovasi dari potensi desa; dan 3. Terbentuknya branding bagi salah satu produk UMKM setempat
ANALISIS ESKALASI IKM BERBASIS DATABASE : UPAYA MENINGKATKAN PEREKONOMIAN DAERAH DAN KESEJAHTERAAN MASYARAKAT Asas, Istianah; Maulana, Wahyu
ULTIMA Management Vol 17 No 2 (2025): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v17i2.4409

Abstract

The urgency of this research lies in the fact that over the past decade, issues related to SMEs in Pamekasan have not been fully resolved. This contrasts with the government's current focus on the larger creative economy sector. This relates to the incomplete and uneven distribution of SME database (NIB) data collection. This fundamental problem impacts the ability of SMEs to move up a class to the difficulty of monitoring SMEs so that decision making becomes wrong/not in accordance with the target. The novelty of this study lies in the focus of research on database-based SMEs (NIB) problems by using QDA Miner Lite as an analysis and data processing tool. The study population was 107 with a sample of 39 SMEs using a purposive sampling technique. The type of qualitative research and research methods were interviews and field surveys. The results of the study indicate that Pamekasan SMEs whose NIB is problematic are caused by the SME factor not fully understanding how to update an inactive NIB, while for the most escalated SMEs, namely Pamekasan SMEs, their businesses continue to grow so they can survive in the existing competition to improve the regional economy. The implications of this research for the Pamekasan district government are to pay more attention to problematic SMEs in terms of NIB which is a regional government database so that it is easier to conduct evaluations, monitoring and implement escalation programs that are more targeted for the welfare of Pamekasan SMEs and improve the regional economy