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All Journal Dinasti International Journal of Management Science PESHUM
Saraswati, Laras Rayi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Perbandingan Profitabilitas PT Bank Syariah Indonesia Tbk Sebelum dan Sesudah Merger Nisa, Riza Zahrotun; Yuniarti, Rizki; Saraswati, Laras Rayi
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 5: Agustus 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i5.11112

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan kinerja profitabilitas PT Bank Syariah Indonesia Tbk (BSI) sebelum dan sesudah merger tahun 2021. Pendekatan yang digunakan adalah kuantitatif dengan metode deskriptif-verifikatif, menggunakan data sekunder dari laporan keuangan periode 2017–2024. Analisis dilakukan melalui empat indikator utama, yaitu Return on Assets (ROA), Return on Equity (ROE), Net Imbalan (NI), dan Biaya Operasional terhadap Pendapatan Operasional (BOPO). Hasil menunjukkan peningkatan signifikan pada ROA dan ROE setelah merger, mencerminkan efisiensi yang lebih baik dalam penggunaan aset dan modal. BOPO dan Net Imbalan mengalami penurunan, hal ini menunjukkan peningkatan efisiensi operasional, dan perlunya penguatan strategi pendapatan margin syariah. Secara keseluruhan, merger BSI terbukti meningkatkan efisiensi dan profitabilitas, meskipun masih dibutuhkan inovasi pada produk dan layanan syariah. Temuan ini memberikan implikasi bagi manajemen, regulator, dan peneliti dalam mendorong penguatan sektor perbankan syariah di Indonesia.
Penerapan Metode Akuntansi Berbasis Akrual pada Perusahaan Jasa Saraswati, Laras Rayi
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 4 No. 2: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v4i2.8201

Abstract

Penelitian ini menganalisis penerapan metode akuntansi berbasis akrual pada perusahaan jasa sewa pelatih dan lapangan tenis di Jakarta. Pendapatan diakui saat layanan diberikan, sementara biaya dicatat saat kewajiban timbul, meskipun pembayaran belum dilakukan. Penerapan metode ini meningkatkan akurasi laporan keuangan dengan mencerminkan kondisi keuangan yang sesungguhnya. Hasil penelitian menunjukkan bahwa akuntansi berbasis akrual membantu perusahaan menyajikan informasi keuangan yang lebih transparan dan mendukung pengambilan keputusan yang lebih efektif.
Enhancing Bakery Business Through Accounting Implementation and Digital Marketing: A Community Service Approach Mawardi, Rizal; Yatna, Chicilia Nova; Saraswati, Laras Rayi; Salya, Ratih Cucu; Septian, Wahyu Eka
Dinasti International Journal of Management Science Vol. 7 No. 1 (2025): Dinasti International Journal of Management Science (September - October 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v7i1.5566

Abstract

This community service program focuses on strengthening the capacity of Rose Sari Bakery, a small and medium enterprise (SME) located in Bogor, Indonesia. The bakery specializes in producing contemporary wet and dry cakes with premium ingredients and exclusive packaging but faces challenges in production, financial recording, and marketing. The research object is Rose Sari Bakery, a local bakery business in Bantarjati, Bogor. The objectives include improving production capacity through equipment procurement, enhancing financial management capabilities through simple accounting training, and developing digital marketing strategies via Instagram and TikTok platforms. The methodology employed includes observation and needs identification, equipment procurement and training, simple financial recording training, digital marketing strategy enhancement, and evaluation monitoring. The results demonstrate significant improvements in production capacity, implementation of simple accounting systems including cash flow reports and monthly profit-loss statements, market expansion through social media platforms with increased followers and orders from outside Bogor, and anticipated revenue growth. The program successfully contributed to strengthening local SME competitiveness through integrated approaches combining production enhancement, financial management, and digital marketing strategies.
Co-Authors Nisa, Riza Zahrotun Rizal Mawardi Rizki Yuniarti, Rizki Salya, Ratih Cucu Septian, Wahyu Eka Yatna, Chicilia Nova