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Pendampingan Pengembangan UMKM melalui Implementasi Financial Technology Era Society 5.0 Hamzah, A. Hadian Pratama; Kaligis, Jenny Nancy; Yahya, Sitti Rachmawati; Waoma, Samalua; Samosir, Hendrik ES; Alfiana, Alfiana; Nurhasanah, Nurhasanah
Amalee: Indonesian Journal of Community Research and Engagement Vol 4 No 2 (2023): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v4i2.2828

Abstract

UMKM plays an important role in the economy of a region or country. Financial technology is one of the important roles to change behavior and expectations and can increase the quality and number of UMKM actors. This dedication aims to provide understanding, improvement, and quality improvement for UMKM actors through improvements in terms of standard and good financial management. The method used in this community service is Community Based Research (CBR) using the Forum Group Discussion (FGD) approach. The results of the activity show that some UMKM actors still do not understand the importance of Financial Technology (FinTech) in the business world, especially in terms of financial management.
Pengaruh Perputaran Piutang Dan Perputaran Persediaan Terhadap Profitabilitas Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2022 Simanullang, Hotnida R; Sihombing, Halomoan S; Samosir, Hendrik ES
Jurnal Minfo Polgan Vol. 13 No. 1 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i1.13828

Abstract

This study aims to determine the effect of accounts receivable turnover and inventory turnover on profitability in food and beverage subsector companies listed on the IDX (Indonesia Stock Exchange) for the 2020-2022 period. The population in this study is food and beverage subsector companies listed on the IDX for the 2020-2022 period. The sampling technique in this study was carried out by purposive sampling so that 23 companies were obtained. The type of data used in this study is secondary data and the data collection method used is the documentation method. The data analysis technique used is descriptive statistical analysis of variables and classical assumption tests, which in calculating using application assistance in the SPSS version 26 program. From the results of hypothesis testing, it can be concluded that accounts receivable turnover has no effect on profitability in food and beverage subsector companies listed on the IDX for the 2020-2022 period and inventory turnover also has no effect on profitability in food and beverage subsector companies listed on the IDX for the 2020-2022 period or it can also be concluded that the first hypothesis and second hypothesis are rejected. This is shown through the results of the t-test which shows a significant relationship to variables with a significance level of 5%.
The Effect of Financial Performance on BPRs Profitability with Financing to Deposit Ratio as Mediation Variables Samosir, Hendrik ES; Rawati, Mesis; Amin, Al; Nugroho, Agung; Widjanarko, Widjanarko; Sanadi, Edwin Aldrin W.
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.101326

Abstract

The company's financial performance reflects its work plan achievements and can indicate its overall health.  This study estimates operating costs, operating income, and profitability with the FDR financing to deposit ratio as a mediating variable that indirectly or directly affects profitability proxied by return on assets ROA in BPRS for the 2015-2023 period.  This research is a confirmatory study with a quantitative approach. The data in this study are secondary data obtained from BPRS in the form of annual reports, which are taken quarterly and collected through the official website. Based on the study's results, the path coefficient is partially positive, with a value of 0.72 and a p-value of 0.01 > 0.05. BOPO has a positive and significant effect on ROA, with an influence of 67%. BOPO has a positive and considerable influence on FDR, with an impact of 89%. FDR has a positive and significant effect on Return on Assets ROA with an impact of 35%. Simultaneously, BOPO and FDR affect ROA with an R-squared of 0.669, indicating that the contribution of the influence of BOPO (X) variables and FDR Financing to Deposit Ratio (Z) on Profitability (Return on Assets) is 66.9% and other variables outside the research model and errors influence the remaining 33.1%. The Financing to Deposit Ratio of 0.117 with a P-value of 0.232 greater than 0.05 shows that the Financing to Deposit Ratio cannot mediate the relationship between BOPO and Return on Asset ROA. Implications for Future Research. This study highlights the mediating role of the Financing to Deposit Ratio (FDR) in linking financial performance with BPR profitability. Future research could extend this framework by incorporating additional mediating or moderating variables, such as credit risk, liquidity risk, or governance practices, to capture a more holistic view of profitability drivers. For practitioners, the findings underscore that profitability in BPR is not solely determined by financial performance indicators such as ROA or BOPO, but is also significantly influenced by the efficiency of channeling deposits into financing activities, as captured by FDR.