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All Journal Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Maneggio CITAKARYA Jurnal Pengabdian Masyarakat
Saputra, Arifiansyah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Role of Management Accounting in Long-Term Project and Investment Management Saputra, Arifiansyah; Mialasmaya, Siti; Rahmad, Rahmad
Maneggio Vol. 1 No. 5 (2024): Maneggio-Oct
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/3p0f5108

Abstract

This study aims to explore the role of management accounting in long-term project and investment management. Management accounting plays a very important role in supporting effective decision-making, budget planning, cost control, and performance evaluation in projects and investments that require long-term commitment. Through literature study, this study examines various concepts, theories, and techniques of management accounting applied in project and investment management, including cost analysis, return on investment (ROI) calculation, and cash flow control. The results of the study indicate that management accounting not only functions as a recording and reporting tool, but also as a planning and monitoring tool that is very vital in minimizing risk and optimizing resource use. This study also identifies challenges in the application of management accounting, such as market uncertainty and changes in the economic environment that can affect the results of projects and investments. Overall, the application of good management accounting principles can improve operational efficiency, support more informed decision-making, and ensure the achievement of the company's long-term goals.
Transformasi Digital UMKM Melalui Strategi Pemasaran dan Keuangan Dalam Upaya Pemberdayakan UMKM Desa Selorejo Magetan Anggraini Setyahety, Ririh; Citaningtyas Ari Kadi, Dian; Saputra, Arifiansyah; Lukesi; Suryani Indriastuti, Maha; Billa Fauzia, Salsa; Purwo Aji Saputro
CITAKARYA Jurnal Pengabdian Masyarakat Vol. 3 No. 01 (2025): November - April
Publisher : CITAKARYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/citakarya.v3i01.1585

Abstract

Desa Selorejo, Kecamatan Kawedanan, Kabupaten Magetan, memiliki potensi besar di sektor UMKM dengan produk unggulan seperti keripik pisang, rengginang, lempeng, dan keripik tempe. Namun, pemasaran tradisional masih menjadi kendala utama dalam meningkatkan jangkauan pasar. Program pengabdian masyarakat ini bertujuan untuk membantu UMKM Desa Selorejo dalam branding dan digitalisasi pemasaran. Kegiatan meliputi pendaftaran lokasi usaha di Google Maps, pengurusan Nomor Induk Berusaha (NIB), serta pembuatan media promosi seperti logo, banner, stiker label, dan akun media sosial Facebook. Hasil dari program ini menunjukkan peningkatan visibilitas produk secara offline dan online, keterlibatan pelanggan, dan kemudahan operasional UMKM dalam memasarkan produk. Kata kunci: branding, digitalisasi, pemasaran digital, UMKM.
PENGARUH PENGGUNAAN FINANCIAL TECHNOLOGY TERHADAP TINGKAT PROFITABILITAS PERUSAHAAN SEKTOR PERBANKAN SEBELUM DAN SELAMA PANDEMI COVID-19 Cantika, Renata Bela; Hariyani, Diyah Santi; Saputra, Arifiansyah
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 3 No. 2 (2022): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v3i2.1767

Abstract

This study aims to determine the influence of Financial Technology on bank profitability in terms of the profitability ratio of ROA, ROE, NIM, BOPO before and during the Covid-19 pandemic. Researchers conducted research on 4 conventional banks owned by BUMN, namely Bank Mandiri, BNI, BTN, and BRI for the period of financial statements before the Covid-19 pandemic in 2018-2019 and financial statements during the Covid-19 pandemic, namely 2020-2021. The population of this study is banking sector companies listed on the Indonesia Stock Exchange as many as 4 state-owned companies, namely Bank Mandiri, BNI, BTN and BRI that have implemented or adopted FinTech services from 2018-2021. The sampling technique carried out by the researchers used purposive sampling. The data collection technique in this study is the documentation method. The data analysis techniques used in this study are Descriptive Statistical Analysis, Classical Assumption Test, and Paired Sample t-Test. The results showed that there were differences in ROA, ROE, and NIM at Bank Mandiri, while BOPO had no differences. In Bank BNI, BTN, and BTN variables ROA, ROE, NIM, and BOPO there is no difference. Key words : Financial Technology, Profitability, Conventional Bank
Co-Authors Anggraini Setyahety, Ririh Billa Fauzia, Salsa Cantika, Renata Bela Citaningtyas Ari Kadi, Dian Hariyani, Diyah Santi Lukesi Mialasmaya, Siti Purwo Aji Saputro Rahmad Rahmad Suryani Indriastuti, Maha