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All Journal Jurnal Akuntansi Muhammadiyah Jurnal Ekonomi Manajemen Akuntansi ABDIMU: Jurnal Pengabdian Muhammadiyah
Rusnaidi Rusnaidi
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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ANALISIS EFEKTIVITAS DAN EFISIENSI ANGGARAN BELANJA PADA DINAS INSPEKTORAT ACEH TAHUN 2018-2020 Rusnaidi Rusnaidi; Feby Ayu Anggraini
Jurnal Akuntansi Muhammadiyah (JAM) Vol 11, No 3 (2021): Edisi Juli - Desember 2021
Publisher : University Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jam.v11i3.1639

Abstract

Penelitian ini brtujuan untuk mengetahui sejauh mana efektivitas dan efisiensi anggaran dan belanja dinas Inspektorat Aceh. Dalam penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan Teknik pengumpulan data yaitu observasi dan wawancara. Data yang digunakan adalah data sekunder berupa laporan keuangan anggaran dan baelanja Dinas Inspektorat Aceh. Hasil penelitian menunjukan bahwa (1) efektivitas anggaran dan belanja dinas inspektorat Aceh tergolong cukup efektif. (2) efisiensi merupakan ukuran keberhasilan sebuah kegiatan yang dinilai berdasarkan besarnya biaya atau sumber daya efisiensi anggaran di Dinas Inspektorat Aceh tergolong Kurang efisien dari tahun ke tahun
E-BUDGETING TRAINING FOR OWNED BUSINESS ENTITIES VILLAGE (BUMG) IN BATOH VILAGE, BANDA ACEH Irmawati Irmawati; Tarmizi Gadeng; Rusnaidi Rusnaidi; Dian Andra Saputra; Annisa Prety
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 3, No 2 (2023)
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v3i2.1933

Abstract

This community service is an activity that aims to improve skills in preparing calculating budgets for BUMG managers in Gampong Batoh, Lueng Bata District, Banda Aceh City. It is hoped that with this E-Budgeting Application Training, budget calculations preparation will be more effective. Village fund management is the budget most vulnerable to misuse or corruption. Village officials are the most corrupt officials in Indonesia according to ICW Lola Ester in Jakarta. The aim is to optimize expenditure according to needs and also as planning in managing finances in the village so that expenditure can be made according to the available budget, other things are aligning with strategic plans, coordinating activities from several departments, assigning responsibilities to families and evaluating performance.  Keyword : Apparatus, Training, E-Budgetting, Budget Calculations
Analisis Kinerja Keuangan PT GoTo Gojek Tokopedia Tbk Berdasarkan Net Profit Margin, ROA, dan ROE Periode 2019–2023 Cut Risma Fandira; Zuraidah Zuraidah; Rusnaidi Rusnaidi
Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v32i1.381

Abstract

Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.
Co-Authors Annisa Prety Cut Risma Fandira Dian Andra Saputra Feby Ayu Anggraini Irmawati Irmawati Tarmizi Gadeng Zuraidah