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All Journal Journal of Economics, Assets, and Evaluation International Journal of Economic Research and Financial Accounting International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting
Azwan Bastian
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Feasibility Analysis of Pulse Sales and PPOB Payment Business: Yuli Pulsa Case Study M. Fadlan Irfan Damanik; Azwan Bastian; Aji Haviz; Nasution, Hasbiyana; Chrisna, Heriyati
Journal of Economics, Assets, and Evaluation Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i2.562

Abstract

This study aims to analyze the feasibility of a business in selling credit and PPOB (Payment Point Online Bank) payment services at UMKM Yuli Pulsa in Binjai City. The study covers business feasibility in marketing, technology and financial aspects to see the potential for profitability and business sustainability. The analysis method used involves a data-based and systematic approach to evaluate relevant business strategies. The results of the study indicate that marketing strategies such as providing discount coupons and using banners are effective in increasing customer attraction. The use of technology through the Fazz Agent application and social media supports operational efficiency and expanding market reach. In terms of finance, the payback period is estimated at 3 years 3 months 3 weeks, reflecting positive profit prospects
Accounting Profitability Analysis of Business Combination at PT Goto Gojek Toko Pedia, Tbk M Fadlan Irfan Damanik; Aji Haviz; Azwan Bastian; Hasbiyana Haudi Nasution; Elisa Cici Prisilia; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.270

Abstract

This study aims to determine the difference in profitability performance of PT Goto Indonesia Tbk before and after the business combination (PT Gojek Indonesia Tbk with PT Toko Pedia Tbk) in the period 2019-2022. This study uses secondary data taken from the Indonesia Stock Exchange (IDX) using a descriptive quantitative approach. Based on the results of the analysis, it shows that there is a difference in profitability ratios, namely ROA, ROE, NPM, and GPM between the period before the business combination in 2019-2020 and in the year after the merger, namely 2021-2022 with results showing an increase and decrease where in 2019 the ROA value was -1.13 then in 2020 it was -0.56 in 2021 it increased to -0.14 and in 2022 it decreased to -0.29. This shows that the company is still facing limitations in profitability, especially in the company's ability to generate profits from its total assets.
Literature Review : The Effect of Forensic Audit, Internal Control, Whistleblowing System, Good Corporate Governance, and Organizational Culture on Fraud Prevention Azwan Bastian; Hasbiyana Haudi Nasution; Aji Haviz; Handriyani Dwilita
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.436

Abstract

Focus study This is how forensic audits , internal control , whistleblowing systems , good corporate governance (GCG), and culture organization have an impact on fraud prevention in a organization . Fraud is problem big that can cause loss financial big and destructive reputation company . Research this , based on review comprehensive literature , finding​ that forensic audits are very helpful prevent fraud . Forensic audit use the intended technique For detect fraud . Good internal controls are also important. For build a system that can supervise and manage source Power organization with good , reduce possibility fraud . In addition , the whistleblowing system is considered as tool important For prevent fraud because allows people to report Allegation violation without worry will consequence negative . The study also found that culture strong organization​ can help prevent fraud with create environment work that is moral and transparent . Many studies show that positive culture​ can increase awareness and compliance to policy fraud prevention . As a result , research This suggest that the organization minimize fraud risk with implementing forensic audits , strong internal controls , and a culture of good organization . The result will become more organization​ healthy , transparent and accountable .
Analysis Ratio Profitability On the Financial Performance of PT Indofood Sukses Makmur Tbk Period 2019-2023 M Fadlan Irfan Damanik; Azwan Bastian; Aji Haviz; Dwi Saraswati
International Journal of Economics and Management Sciences Vol. 2 No. 1 (2025): International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i1.462

Abstract

In research this, ratio profitability compared to with performance finances of PT Indofood Sukses Makmur Tbk during period 2019–2023. Total ratio profitability used​ including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Gross Profit Margin (GPM). The results of the study show that performance finance company has changed for five years Lastly, with ROA value remains below​ standard. This result show that improvement management assets and equity required For support growth greater profitability​ consistent in the future.
Co-Authors , Heriyati Chrisna Aji Haviz Dwi Saraswati Elisa Cici Prisilia Handriyani Dwilita Hasbiyana Haudi Nasution M Fadlan Irfan Damanik M. Fadlan Irfan Damanik Meigia Nidya Sari Nasution, Hasbiyana