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All Journal Akuntansi'45 Dinamika Jurnal Pengabdian Masyarakat Jurnal Intelek Insan Cendikia
Aiedil Pebri Suwarna
Program Studi Ekonomi Syariah, Fakultas Agama Islam, Universitas Al-Mawaddah Warrahmah Kolaka
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS KINERJA KEUANGAN PADA PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2020 – 2022 Aiedil Pebri Suwarna; Abd Azis Muthalib; Muh Nur
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol 4 No 1 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/dinamika.v4i1.487

Abstract

This study aims to analyze the financial performance of banks listed on the Indonesia Stock Exchange, focusing on PT. Bank Rakyat Indonesia (BRI) and PT. Bank Mandiri for the period 2020-2022. The method used is financial ratio analysis, including activity ratios, profitability ratios, liquidity ratios, and solvency ratios. The analyzed data shows that the financial performance of both banks in terms of activity ratios has not reached an efficient and effective level. However, in terms of profitability ratios, both banks show good performance with the ability to generate above-average profits. On the other hand, the liquidity and solvency ratios of both banks are below average, indicating a lack of ability to meet short-term and long-term obligations. This study uses a purposive sampling approach, based on specific criteria that have been established. The results of the study provide insights regarding the importance of managing financial ratios to improve the financial performance of banking in Indonesia.
Keterkaitan Antara Harga Listrik Terhadap  Keputusan Konsumsi Energi Listrik  (Studi Kasus Pada PT PLN ULP Kolaka) Aiedil Pebri Suwarna; Rita Fatimah; Febyola Febyola; Ustwana Aisya; Putri Nur Hayra; Marliana Marliana
Jurnal Intelek Insan Cendikia Vol. 2 No. 1 (2025): JANUARI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Harga listrik adalah biaya yang dikenakan kepada konsumen untuk penggunaan energi listrik. Konsumen energi listrik adalah individu, rumah tangga, bisnis, atau industri yang menggunakan listrik untuk memenuhi kebutuhan mereka sehari-hari.metode yang dilakukan penulis menggunakan metode deskriptif kualitataif yang didapatkan dari referensi jurnal serta dilihat dari kejadian dilapangan, hasil yang didapatkan penulis bahwa harga Listrik memiliki keterkaitan yang sangat singnifikan dengan Keputusan konsumen Listrik dengan beberapa factor
Ketimpangan Ekonomi Dan Kemiskinan Dengan Pegaruhnya Terhadap Keterlambatan Pembayaran Tagihan Listrik ( Studi Kasus Pada PT PLN ULP Kolaka) Aiedil Pebri Suwarna; Alia Nova; Annisa Nurjanna; Adil Putra Artaman; Sindi Sulistiawati; Husnul Mawaddah
Jurnal Intelek Insan Cendikia Vol. 2 No. 1 (2025): JANUARI 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Ketimpangan ekonomi dan kemiskinan adalah permasalahan utama yang berdampak pada kemampuan masyarakat membayar tagihan listrik tepat waktu, terutama di wilayah Kolaka. Penelitian ini menggunakan metode deskriptif kualitatif untuk memahami keterkaitan ketimpangan ekonomi, kemiskinan, dan tunggakan tagihan listrik. Hasil penelitian menunjukkan bahwa masyarakat dengan pendapatan tidak tetap, terutama dari sektor informal, memiliki kesulitan memenuhi kewajiban pembayaran listrik. Dampak keterlambatan pembayaran ini dirasakan baik oleh masyarakat maupun PLN, yang menghadapi tantangan operasional akibat menurunnya pendapatan. Solusi yang diusulkan meliputi subsidi listrik yang tepat sasaran, pemberdayaan ekonomi masyarakat, edukasi mengenai pentingnya pembayaran tepat waktu, dan pengembangan sistem pembayaran digital. Upaya kolaboratif dari berbagai pihak diperlukan untuk mengurangi dampak ketimpangan ekonomi terhadap kinerja layanan listrik di Kolaka.
Meningkatkan Akuntabilitas Pengelolaan Dana BOS : Pelatihan Dasar Manajemen Keuangan bagi Kepala Sekolah dan Bendahara Sekolah di Lingkungan Yayasan Al Mawaddah Warrahmah Kolaka Sulkifli Ar; Aiedil Pebri Suwarna; Rifaldi Gunawan; Vill Janna Ningzi; Akmir Akmir; Akbar M. Sanusi
Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): April: Jurnal Pengabdian Masyarakat
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/abdimas45.v4i1.4855

Abstract

This community service program aimed to improve the accountability of School Operational Assistance (BOS) fund management through basic financial management training for school principals and treasurers within the Al Mawaddah Warrahmah Foundation in Kolaka. Initial assessments revealed that most participants lacked adequate understanding of systematic budgeting and proper financial recording based on current regulations. Through intensive training and mentoring, participants demonstrated significant improvements in their ability to develop school budgets (RKAS) based on actual needs, manage budget revisions, and operate digital BOS reporting applications (ARKAS and BOP Salur). Beyond technical competencies, the program also fostered greater awareness of the importance of accountability, transparency, and good governance in managing public funds. Institutional impacts included initiatives to establish internal SOPs, improve financial archiving systems, and involve school committees in planning and reporting processes. The foundation responded positively, committing to make similar training an annual agenda and to develop an integrated digital financial monitoring system. Overall, this program successfully laid the groundwork for a culture of professional and responsible school financial management as part of broader efforts to enhance the quality of education.
Analisis Efektivitas Sistem Informasi Akuntansi Penjualan Tunai pada PT Hadji Kalla Toyota Cabang Kolaka Sulkifli Ar; Abustan Nur; Abd. Rizal; Aiedil Pebri Suwarna; Musdalifah Musdalifah
AKUNTANSI 45 Vol. 6 No. 1 (2025): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v6i1.4258

Abstract

This study aims to analyze the effectiveness of the accounting information system for cash sales at PT Hadji Kalla Toyota Kolaka Branch. The main focus of the research is on how the cash sales system for spare parts and units is implemented within the workflow involving various internal departments such as the branch head, FAH, workshop head, cashier, part admin/counter, salesman/salesgirl, story department, and treasury. This research employs a descriptive qualitative approach, with data collected through observation, interviews, and document analysis from secondary sources. The results show that the cash sales system operates effectively and is well-integrated through the Dealer Management System (DMS), providing benefits in improving the efficiency and effectiveness of transaction processes. Additionally, the accounting information system applied by the company is based on Oracle Financials, a comprehensive accounting software that supports the financial management needs of the company optimally. There are no significant obstacles in the use of Oracle, allowing PT Hadji Kalla Toyota to maintain its operational continuity amidst intense industry competition.
Co-Authors Abd. Azis Muthalib Abd. Rizal Abustan Nur Adil Putra Artaman Akbar M. Sanusi Akmir Akmir Alia Nova Annisa Nurjanna Febyola Febyola Husnul Mawaddah Marliana Marliana Muh Nur Musdalifah Musdalifah Putri Nur Hayra Rifaldi Gunawan Rita Fatimah Sindi Sulistiawati Sulkifli AR Ustwana Aisya Vill Janna Ningzi