Garuda - Garba Rujukan Digital

Analisis kelayakan rencana bisnis “Kopi Kayu Manis Ayya” tinjauan aspek rencana keuangan periode 2021 -2025 Brastoro; Bernadine
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

This study aims to determine the feasibility of financial plan of Kopi Kayu manis Ayyafor 5 years for the period 2021-2025. The sample of this study is determined based on dataand information from the company's financial statements, in the form of a Balance Sheet,Cash Flow Statement, and Profit and Loss Statements for the 2021 -2025 period. The dataanalysis technique uses investment feasibility methods, namely Payback Period (PP), NetPresent Value (NPV), Internal Rate of Return (IRR) and Profitability Index (PI). Theresults showed that the investment of Kopi Kayu manis Ayya is feasible because based onthe Income Statement Performance for the next 5 years is that generates an increasingprofit every year. Moreover, based on Cash Flow Performance for the next 5 years, thefinal cash flow is always positive and increases every year. While the results of thecalculation using the investment feasibility assessment resulted in an NPV of Rp.281,253,754, Internal Rate of Return (IRR) of 27.22% where this value is greater than theexpected rate of return of 13.47%, Profitability Index (PI) of 1.479004885 with a totalpayback period of 3 years 3 months 10 days, so it can be concluded that the investment isa feasible.

Agile HR: Adapting Human Resource Practices to Rapid Business Changes Lusia Nargis; Brastoro Brastoro; Muhammad Fuad
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10330

In today's rapidly evolving business landscape, organizations face the challenge of adapting to dynamic changes while maintaining high levels of employee performance and engagement. This study investigates the relationships among Agile HR Practices, Business Changes, Employee Engagement, and Employee Performance within the context of PT. Jimmulya. Using a nonrandom sampling technique, data was collected from 90 employees and analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results indicate that Agile HR Practices significantly influence both Employee Engagement and Employee Performance, highlighting the importance of flexible HR strategies in fostering a highly engaged workforce and driving improved performance outcomes. Additionally, Employee Engagement was found to mediate the relationship between Agile HR Practices and Employee Performance. However, the indirect effect of Business Changes on Employee Performance through Employee Engagement was non-significant, suggesting the need for further exploration of the complex dynamics between HR practices, business changes, employee engagement, and performance. These findings provide valuable insights for organizations seeking to enhance their HR strategies and navigate the challenges of dynamic business environments effectively.

Analysis of the role of financial leverage, good corporate governance, and firm size on profit management Armi Bakar; Nurlela Nurlela; Martha Ayerza Esra; Brastoro Brastoro; Amelia Sandra
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 9, No 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232422

This study aims to determine the influence of Financial Leverage, Good Corporate Governance, and Firm Size on manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period during the Covid-19 pandemic. This research technique uses purposive sampling, so 25 companies were obtained as research samples. The source of data in this study is secondary data obtained from the www.idx.com and www.invesia.com sites in the form of an annual report (annula report) of manufacturing companies in the consumer goods sector. The model used in the study was cross section regression using data calculation application software, namely Eviews 10.0. The results of this study state that financial leverage does not affect managers in practicing earnings management. This article states that the average company has a safe influence in the sense that the company can pay back the debt used to finance the company's assets, so managers need to be more motivated to practice earnings management. Good Corporate Governance (KPI) does not play a role in Profit Management (DA), meaning that during the COVID-19 pandemic, the Good Corporate Governance implemented did not make managers practice profit management. Company Size (Ln Assets) has a role in Earnings Management (DA); the more significant the company will tend to reduce earnings management practices because large companies are politically more concerned by government agencies than small companies.

The Strategic Role of Human Capital in Value Creation and Financial Performance: A Systematic Literature Review Based on the Resource-Based View Supian, Dede Supian; Brastoro; Fuad, Muhammad; Sriyanto
Jurnal Economic Resource Vol. 8 No. 1 (2025): March-August
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i1.1396

The changing global business landscape has placed human capital as one of the strategic elements in creating competitive advantage and improving organisational performance. In this context, understanding the role of human capital on value creation and its impact on financial performance has become increasingly relevant. This study aims to review and synthesise the literature that discusses the relationship between human capital, value creation, and financial performance through a Systematic Literature Review (SLR) approach. This type of research is descriptive qualitative that relies on secondary data from scientific articles published in the period 2009-2024. The literature analysed was selected from reputable databases such as Scopus, Web of Science, ScienceDirect, and Google Scholar, using a purposive sampling technique, with a total of 60 articles that met the inclusion criteria. The location and time of the study were not geographically limited due to the global nature of the literature. The results of the analysis show that human capital directly and indirectly affects financial performance, through a value creation mechanism that includes innovation, efficiency, and optimisation of internal processes. The effectiveness of the relationship is also influenced by various contextual factors such as organisational strategy, work culture, and industry dynamics. The implications of these findings drive the importance of strategically integrating human capital development with value creation processes to sustainably improve organisational financial performance.

TRANSFORMASI AI PADA ERA DIGITAL: TANTANGAN DAN PELUANG BAGI GEN-Z Budi Wasito; Sigit Birowo; Liaw Bunfa; Brastoro, Brastoro
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 5: Mei 2025
Publisher : Bajang Institute

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

Sharing Session activities in the framework of the International Student Creativity Program (PKM) with the theme “AI Transformation in the Digital Age: Challenges and Opportunities for Gen-Z”. This activity is part of the National Leader Forum (NLF) which was held in Palembang on September 13-15, 2024. The main purpose of this activity is to provide an in-depth understanding of the rapid development of artificial intelligence (AI) technology and its impact on the lives of the younger generation, especially Gen-Z. In this digital era, AI transformation not only presents various challenges but also opens up great opportunities for creativity and innovation in various fields. The implementation of this activity can provide tangible benefits for the development of the abilities and insights of the younger generation in facing challenges and utilizing opportunities in the era of fast-paced digital transformation as well as in the future. can continue to be a sustainable agenda to support the development of student competencies and insights in facing a dynamic digital era.

Efficiency Unleashed: Streamlining Operations for Organizational Excellence Brastoro; Nargis, Lusia
Ambidextrous Journal of Innovation Efficiency and Technology in Organization Vol. 2 No. 02: Driving Efficiency and Innovation: Transforming Organizations in the Era of Digital A
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/ambidextrous.v2i01.57

This study explores the interplay between operational efficiency, innovation practices, and employee engagement in driving organizational excellence at PT Bandung Indah Gemilang. Using a quantitative research design and random sampling of 70 employees, the study analyzes direct and indirect effects using Smart PLS. Results indicate that operational efficiency and innovation practices both have significant positive impacts on organizational excellence. Additionally, employee engagement significantly mediates these relationships, enhancing the overall effect of operational efficiency and innovation practices on organizational excellence. The findings emphasize the critical role of employee engagement in maximizing the benefits of operational efficiency and innovation, providing actionable insights for organizations aiming to achieve and sustain high performance.

COMPUTATIONAL THINKING BAGI GURU-GURU YAYASAN AL-AZHAR SYIFA BUDI KOTA LEGENDA, BEKASI Budi Wasito; Brastoro, Brastoro; Sigit Birowo; Liaw Bunfa
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 12: Mei 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i12.7760

Teknologi mengalami perkembangan dan inovasi yang tidak pernah berhenti. Salah satu teknologi yang berkembang sangat pesat adalah teknologi informasi dan komunikasi. Peran teknologi informasi dan komunikasi memegang peranan yang sangat penting dalam segala aspek kehidupan manusia, seperti perdagangan, bisnis, kesehatan, transportasi, hiburan, pendidikan dan lain-lain. Pemanfaatan teknologi informasi dan komunikasi dalam bidang pendidikan diantaranya penggunaan perangkat keras, perangkat lunak maupun sistem informasi berbasis komputer. Berkembangnya perangkat lunak maupun sistem informasi berbasis komputer disebabkan oleh penerapan konsep penyelesaian masalah tingkat tinggi (higher order thinking) supaya masalah menjadi logis, berurutan, teratur dan mudah dipahami oleh orang lain. Alur berpikir secara logis dan berurutan merupakan cara berpikir seperti seorang ilmuwan komputer, dan dikenal dengan istilah computational thinking. Bentuk kegiatan yang dilakukan dalam kegiatan pengabdian masyarakat ini adalah Traning of Trainer (ToT) pembekalan bagi guru dalam proses pembelajaran kepada siswa. Kegiatan telah dilaksanakan pada tanggal 30 September 2021 bertempat di Sekolah . Kegiatan diikuti oleh 30 orang peserta. Setelah mengikuti kegiatan, peserta dapat menerapkan computational thinking (CT) dalam proses pembelajaran. Selain itu, peserta juga dapat menularkan konsep computational thinking yang bermuara pada higher order thinking (HOTS) kepada siswa dalam penyelesaian masalah

Pengembangkan Kecakapan Finansial melalui Buku Literasi OJK pada Siswa TK Nurlela, Nurlela; Fuad, Muhammad; Brastoro, Brastoro; Arfa, Farahdiba Fauzana; Hamama, Fatin; Widiyarto, Sigit
Jurnal Obsesi : Jurnal Pendidikan Anak Usia Dini Vol. 7 No. 6 (2023)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/obsesi.v7i6.5376

Pendidikan kecakapan literasi keuangan masih memerlukan penguatan dan kerjasama antar pemerintah dan masyarakat. Hal ini perlu dilakukan, agar siswa taman kanak-kanak akan lebih sadar akan kecakapan keuangan, jika sejak dini diperkenalkan di bangku sekolah serta dibantu oleh orang tua di rumah. Penelitian ini bertujuan untukÂ Â mengetahui bagaimana cara memperkenalkan literasi keuangan melalui buku literasi pada siswa TK dan untuk mengetahui tahapan belajar literasi keuanganÂ pada siswa TK. Metode yang digunakan adalah metode penelitian tindakan kelas. Sampel yang digunakan adalah siswa TK B TK sebanyak 32 siswa. Tahapan penelitian menggunakan tahapan prasiklus, siklus 1 dan siklus 2. Peneliti menggunakan buku cerita gambar yang diterbitkan oleh OJK ( Otoritas Jasa Keuangan). Hasil penelitian menunjukkan bahwa siswa mempunyai nilai rata-rata yang lebih baik sebelum digunakan buku bergambar literasi keuangan. Para guru dan orang tua dapat memberikan pengalaman nyata dalam kecakapan literasi keuangan, seperti gemar menabung dan memilah kebutuhan dan keinginan.

Analysis of the role of financial leverage, good corporate governance, and firm size on profit management Bakar, Armi; Nurlela, Nurlela; Esra, Martha Ayerza; Brastoro, Brastoro; Sandra, Amelia
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 9 No. 4 (2023): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020232422

This study aims to determine the influence of Financial Leverage, Good Corporate Governance, and Firm Size on manufacturing companies listed on the Indonesia Stock Exchange for the 2020 period during the Covid-19 pandemic. This research technique uses purposive sampling, so 25 companies were obtained as research samples. The source of data in this study is secondary data obtained from the www.idx.com and www.invesia.com sites in the form of an annual report (annula report) of manufacturing companies in the consumer goods sector. The model used in the study was cross section regression using data calculation application software, namely Eviews 10.0. The results of this study state that financial leverage does not affect managers in practicing earnings management. This article states that the average company has a safe influence in the sense that the company can pay back the debt used to finance the company's assets, so managers need to be more motivated to practice earnings management. Good Corporate Governance (KPI) does not play a role in Profit Management (DA), meaning that during the COVID-19 pandemic, the Good Corporate Governance implemented did not make managers practice profit management. Company Size (Ln Assets) has a role in Earnings Management (DA); the more significant the company will tend to reduce earnings management practices because large companies are politically more concerned by government agencies than small companies.

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