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PENGARUH PENGGABUNGAN USAHA TERHADAP STRUKTUR MODAL DAN RISIKO KEUANGAN: STUDI PADA PERUSAHAAN MULTINASIONAL STUDI KASUS PT INDOSAT OOREDOO Ilmiyyah, Ilmiyyah; Lina Hanayah; M. Masrukhan
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 2 (2024): November
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i2.2967

Abstract

Penggabungan usaha merupakan salah satu cara yang digunakan perusahaan untuk dapat meningkatkan efisiensi merger dan memperluas pangsa pasar yang dapat dilakukan dengan menggabungkan satu perusahaan dengan perusahaan lain. Penggabungan usaha dapat berisiko juga seperti risiko utang yang meningkat, integrasi yang rumit, fluktuasi pasar dan nilai tukar serta risiko reputasi. Tujuan penelitian ini adalah untuk menganalisis mengenai pengaruh penggabungan usaha terhadap struktur modal dan risiko keuangan pada perusahaan multinasional PT. Indosat Ooredoo Hutchison Tbk. Jenis penelitian yang digunakan adalah dengan menggunakan pendekatan kuantitatif, data ini diperoleh melalui data sekunder. Sampel penelitian ini menggunakan laporan keuangan multinasional yang terdaftar di Bursa Efek Indonesia. Teknik analisis data yang digunakan adalah analisis rasio keuangan.  
Analisis Laporan Keuangan Guna Keputusan Investasi: Studi Kasus PT. Astra International Tbk M. Masrukhan; Jamilah, Jamilah; Aghniya Afifah; Della Putri Marselina
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 1 (2024): November
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i1.2789

Abstract

Penelitian ini bertujuan untuk menganalisis laporan keuangan PT. Astra International Tbk sebagai dasar pengambilan keputusan investasi. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan pendekatan studi kasus. Analisis dilakukan menggunakan rasio keuangan meliputi rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas. Data yang digunakan berupa laporan keuangan perusahaan dalam kurun waktu lima tahun terakhir. Hasil penelitian menunjukkan bahwa PT. Astra International Tbk memiliki kinerja keuangan yang stabil dan sehat, tercermin dari rasio likuiditas yang berada di atas standar industri, tingkat solvabilitas yang terkendali, profitabilitas yang konsisten, serta efisiensi pengelolaan aset yang baik. Meski menghadapi tantangan akibat pandemi COVID-19, perusahaan mampu mempertahankan kinerja keuangan yang sehat dan prospek pertumbuhan yang menjanjikan. Berdasarkan analisis fundamental tersebut, PT. Astra International Tbk dapat menjadi pilihan investasi yang menjanjikan bagi investor jangka panjang yang mengutamakan stabilitas dan pertumbuhan berkelanjutan. Penelitian ini memberikan kontribusi praktis bagi calon investor dalam proses pengambilan keputusan investasi berbasis analisis fundamental.
Efektivitas Manajemen Risiko pada Bank Syariah dan Konvensional: Studi Komparatif M. Masrukhan; Tessa Arismah Palar; Revina Permata Auli; Rahma Rizqyna Nur Fazri
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 2 No. 4 (2024): Desember: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/masip.v2i4.805

Abstract

This research aims to determine the effectiveness of risk management in Islamic banks and conventional banks in Indonesia through a comparative approach. Risk management is an important aspect in the banking industry to mitigate credit, market and liquidity risks that affect financial stability and customer trust. Using qualitative methods based on literature study, this research analyzes related secondary data. The research results show that Islamic banks are more resilient to market risks due to derivative transactions, but face problems in management due to limited liquidity of liquid sharia instruments. In contrast, conventional banks have an advantage in managing liquidity risk with wider access to money market instruments. These findings are expected to provide input for regulators and practitioners in designing risk management strategies that are effective and appropriate to the operational characteristics of both types of banks. Analysis of the effectiveness of risk management in Islamic and conventional banks in Indonesia using a comparative approach. This qualitative research uses literature study with secondary data. The results show that Islamic banks are more resilient to market risk but face liquidity constraints, while conventional banks are stronger in liquidity risk management thanks to wider access to money market instruments. These findings are expected to help regulators and practitioners in developing effective risk management strategies according to the characteristics of each bank.
Kualitas Laporan Keuangan Konsolidasi : Pengaruh Pengendalian Internal dan Struktur Kepemilikan pada Perusahaan Publik Rifat Thufail Achmad; Hendra Witanto; M. Masrukhan
Populer: Jurnal Penelitian Mahasiswa Vol. 3 No. 4 (2024): Desember: Jurnal Penelitian Mahasiswa
Publisher : Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/populer.v3i4.2849

Abstract

This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher conducted a literature search through online databases, such as Google Scholar, using relevant keywords and only considering trustworthy and relevant findings. The researcher also expanded the review by considering various perspectives to gain a more comprehensive understanding. The results of the study are divided into several main sections, including the quality of financial statements, consolidated financial statements, and the impact of internal control and ownership structure on public companies. The study concludes that strong internal control has a significant positive impact on the quality of consolidated financial statements, acting as a mechanism to prevent fraud and maintain the integrity of financial data. Strict controls improve compliance with accounting standards, making the reports more transparent and reliable. In addition, institutional ownership has been proven to have a significant positive impact on the quality of financial statements, as it encourages transparency and external oversight. However, managerial ownership does not show a significant impact, indicating that the incentives from managerial stock ownership are not strong enough to influence the improvement of financial statement quality.
Efektivitas Strategi Pemasaran dan Layanan Hotel Sahid Raya Yogyakarta M. Masrukhan; Cucu Rohendi
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 1 (2025): Januari : Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i1.795

Abstract

This study aims to analyze the effectiveness of marketing strategies and services at Sahid Raya Hotel Yogyakarta in improving customer satisfaction and competitiveness in the hospitality industry. The research employs a qualitative descriptive method, with data collected through observation, interviews, and documentation. The findings indicate that digital marketing, such as social media and promotions on online platforms, significantly contributed to a 20% increase in occupancy rates within one year. Additionally, high service quality, including responsive service and staff friendliness, directly impacts customer loyalty. The main challenges identified include maintaining service quality amidst rising occupancy and intense competition. The study concludes that a combination of digital marketing strategies and effective service management is key to the hotel's success. Recommendations include strengthening customer loyalty programs, staff training, and continuous innovation to meet the demands of a dynamic market.
STRATEGI PENGEMBANGAN BISNIS UMKM (Studi Kasus Bakpia Wong Keraton Yogyakarta) M. Masrukhan; Ayu Sari Yuniasih
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 3 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i3.11188

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pengembangan bisnis UMKM Bakpia Wong Keraton Yogyakarta, sebuah usaha kuliner khas yang telah berhasil mengadaptasi inovasi dalam menghadapi persaingan di era modern. Pendekatan kualitatif dengan metode studi kasus digunakan untuk menggali data melalui wawancara mendalam, observasi langsung, dan analisis dokumen. Penelitian ini menemukan bahwa strategi utama yang diterapkan meliputi diversifikasi produk, pemanfaatan teknologi digital dalam pemasaran, peningkatan kualitas layanan pelanggan, dan pengelolaan manajemen operasional berbasis teknologi. Hasil analisis SWOT menunjukkan bahwa kekuatan utama UMKM ini terletak pada kualitas produk yang konsisten, inovasi rasa, dan lokasi strategis di kawasan wisata. Namun, keterbatasan kapasitas produksi dan modal menjadi kelemahan yang perlu diatasi. Peluang besar terlihat dari meningkatnya permintaan terhadap produk lokal dan dukungan digitalisasi, meskipun persaingan ketat di pasar makanan tetap menjadi ancaman. Penelitian ini merekomendasikan optimalisasi pemasaran digital, peningkatan efisiensi operasional melalui teknologi modern, serta perluasan jaringan distribusi untuk mendukung pertumbuhan bisnis yang berkelanjutan.
PENGARUH PELATIHAN, MOTIVASI, DAN KEPEMIMPINAN TERHADAP PRODUKTIVITAS UMKM: (Studi Kasus di Bakpia Wong Keraton) M. Masrukhan; Marya, Anita
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 4 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i4.11257

Abstract

Pelatihan, motivasi, dan kepemimpinan merupakan faktor-faktor yang sangat penting dalam meningkatkan produktivitas Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan, motivasi, dan kepemimpinan terhadap produktivitas UMKM di Bakpia Wong Keraton. Hasil penelitian menunjukkan bahwa pelatihan, motivasi, dan kepemimpinan memiliki pengaruh signifikan terhadap produktivitas UMKM. Oleh karena itu, perlu dilakukan upaya-upaya untuk meningkatkan pelatihan, motivasi, dan kepemimpinan dalam UMKM.
Literature Review : Dampak Merger Bank Syariah Indonesia (BSI) Terhadap Karyawan dan Nasabah M. Masrukhan; Nadhiyah Rahmah; Winda Nur Sella; Lu’luatul Jannah
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 4 (2024): Desember : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i4.1359

Abstract

This research aims to analyze the impact of the merger of Bank Syariah Indonesia (BSI) on employees and customers, using a literature review method that follows PRISMA guidelines. Data were collected from Google Scholar with related keywords, yielding 6,590 results, and 10 relevant articles were selected based on inclusion and exclusion criteria. The research results show that the merger of three state-owned sharia banks, namely Bank Syariah Mandiri, BNI Syariah, and BRI Syariah aims to increase competitiveness and efficiency in the national financial system, as well as provide better services to customers. In this merger, employees experience changes in organizational structure and work culture, and welfare, which requires a process of adaptation and adjustment. Meanwhile, the impact for customers of this merger is to offer convenience and comfort in banking services. Overall, this merger has had a positive impact in terms of improving service quality and satisfaction for both BSI employees and customers.
Optimalisasi Teknologi dan Strategi Pemasaran Digital dalam Meningkatkan Daya Saing UMKM Bakpia Wong Yogyakarta M. Masrukhan; Riska Khajiyah Isnaini
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v3i1.1630

Abstract

This study aims to analyze the optimization of technology and digital marketing strategies in enhancing the competitiveness of Bakpia Wong Yogyakarta SMEs. Using a qualitative descriptive approach, the research explores the application of technology in production processes, such as modern machinery and production management systems, as well as digital marketing strategies through social media, e-commerce, and SEO. The findings reveal that technology utilization increases production efficiency by up to 30%, while digital marketing via online platforms boosts sales by 40%. However, challenges such as limited skilled human resources and digital infrastructure remain significant. This study recommends investing in human resource training, developing more integrated digital strategies, and product innovation to strengthen the competitiveness of SMEs in the digital era.
Pelatihan Kewirausahaan bagi Wirausaha Pemuda Karang Taruna dan PKK Desa Kaladawa, Kecamatan Talang, Kabupaten Tegal M. Masrukhan
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 3 No. 2 (2025): Juni: Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v3i2.2101

Abstract

Entrepreneurship training is a key strategy for empowering village economies, especially among youth from Karang Taruna and PKK members. In Kaladawa Village, local potential such as agriculture and handicrafts has not been fully utilized due to limited entrepreneurial knowledge and exposure. This program aims to enhance participants' entrepreneurial competencies through practical-based training methods, including interactive lectures, group discussions, and business simulations. A participatory approach was implemented to help participants identify local potentials, develop business ideas, and formulate digital-based marketing strategies. The results of the training indicate a significant improvement in participants’ understanding of entrepreneurship, as reflected in the emergence of innovative business plans focused on local and digital products. Pre- and post-training evaluations showed increased motivation, creativity, and readiness among participants to initiate independent ventures. The training also fostered a sustainable entrepreneurial spirit by covering essential topics such as financial management, digital transformation, and business networking. Participants acknowledged that direct experiences and intensive mentoring during the sessions played a crucial role in building their confidence and competitiveness. However, for long-term success, continuous mentoring and institutional support are required, along with strategic collaboration between stakeholders such as village governments, local MSMEs, and higher education institutions. Thus, this program not only contributes to improving technical and entrepreneurial skills but also plays a pivotal role in developing a self-reliant and sustainable rural entrepreneurial ecosystem. The integration of similar training into broader community empowerment programs is recommended to ensure lasting impact, inclusive access, resilience, innovation, adaptability, creativity, empowerment, collaboration, leadership, and meaningful local economic development.
Co-Authors Abdullah Hasan Achmadin Aulia Aghniya Afifah Agi Fatwa Rahman Hakim Ahmad Fashih Assabil Aida Istifaiyah Ainun Nisa Alya Aulia Kusnandar Amelia Amelia Ananda Marfu’ah Salsabila Anggaraslasi Anggy Cindy Agustine Anis Fitriyah Anisa Rahmah Annisa Putri Dewi Ari Budiman AYU NINGSIH Ayu Sari Yuniasih Az Zahro, Thifani Bisri, Lely Afemelia Bunga Restu Destya Cucu Rohendi Dasini Della Putri Marselina Della Sari Dewi Yesiana Rahman Dina Nur Ayifa Dinda Nur Putri Dini Nenawati Dwi Safitri Erlin Rohmawati Evi Nopela Fahmi Alamsyah Fahri Fakhturohman Fatimah Az-Zahra Nurdianto Fitri Apriliani Fitri, Adelia Fitria Nur Afifa Ghina Wahdiyanti Gilang Jamaludin Gyna Lissadiyah Wijaya Hendra Witanto Herda Natasya Nethania Nava Herida, Najwa Zahra Humairotul Jannah Ilmiyyah, Ilmiyyah Imega Dianata Indah Alfiyah Jamilah Jamilah Kaila Rifda Avriliane Khabibah Nurhalizah KHUSNI MUBAROK Kishendra, Zahrotul Alam Koirunisah Labib Zidan Lina Hanayah Lucy Mareta Lukman Nur Hakim Lu’luatul Jannah M. Nazar Dzulkifli M. Rivan Maulana Marwan Hardiyanto Marya, Anita Maulal Akmal, M Izzu Maya Lizqiyanti Mery Shaginah Mirza Anindya Pangestika Mochamad Rezza Ramadhan Mufatikhatun Risqiyanti Muhamad Farhan Nugraha Muhamad Zufar Khawariz Muhammad Afif Nadhiyah Rahmah Naila Hindana Zulfa Najwa Jannatul Ma’wa Nazwa Zata Sabrina Nina Nurul Maulani Ninis Sriyani Novi Novi Novita Berliani Nur Aminah Nur Kholifah Nur Musyarofah Nur Rahmah, Fauziah Nur Yessi Maryam Nurfalah, Nisa Nurul Fadlilah Nurul Wulandari Putri Puteri Chika Aulia Putri Muslimah Zain Putri Nabilah Raditya Rabert Priatna Rahma Rizqyna Nur Fazri Raihan Fadhlur Rachman Ramdhani, Muchamad Adhi Renanta Fairuz Azizah Revina Permata Auli Reza Bahaesti Rosada Rifat Thufail Achmad Rima Nurhabibah Riska Khajiyah Isnaini Risma Ayu Nurhabni Rival Ramdani Sabiatul Maula Sahruli, Ahmad Salimatus Sa’diyah Salsa Nabila Saskia Putri Sa’adatuddaroini Azzahro Setya Pramono Silviezy Romyulaesi Sinta Nurhaliza Siska Maria Siti Aidah Khaerunnisa Siti Nurhalizzah Sophie Hapsari Nurjannah Susilawati, Susilawati Syah Ryano Syarah Rusdiana Syifa luthfiah Syinthia Ayu Sari Syska Tri Cipta Tasya windriyani Taupan Irmansyah Tessa Arismah Palar Ulfa Ulfa Vira Larassati Wildan Miftahul Fauzan Winda Nur Sella Yuni Mintarsih zakiyah, lizatul