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All Journal Jurnal Dimensi JEM: JURNAL EKONOMI DAN MANAJEMEN ECONOS Jurnal Ekonomi dan Sosial MANAJEMEN DEWANTARA MANDAR: Management Development and Applied Research Journal Equity: Jurnal Ekonomi Jurnal Ekonomi International Journal of Science and Society (IJSOC) Jurnal Manajemen, Akuntansi, Ekonomi GEMBIRA (Pengabdian Kepada Masyarakat) PEDAMAS (Pengabdian Kepada Masyarakat) Economic: Journal Economic and Business Fundamentum: Jurnal Pengabdian Multidisiplin Jurnal Ilmiah Niaga Bisnis Elektronik Edusight International Journal of Multidisciplinary Studies (EIJOMS) Jurnal Ekonomi, Manajemen, Akuntansi Journal of Islamic Economy
Mohamad Makrus
Universitas Pertiba
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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WORKSHOP EFEKTIVITAS MANAJERIAL DI ERA SOCIETY 5.0 PADA PERUSAHAAN DI KOTA PANGKALPINANG Tuha, Panca Tuah; Mohamad Makrus; Afrizal; Jufri Sani Akbar; Maulan Aklil; Nadia Sri Rezeki; Rahmad Firdaus
PEDAMAS (PENGABDIAN KEPADA MASYARAKAT) Vol. 2 No. 04 (2024): JULI 2024
Publisher : MEDIA INOVASI PENDIDIKAN DAN PUBLIKASI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan ini merupakan kolaborasi antara Universitas Pertiba dan Dinas Penanaman Modal dan Layanan Terpadu (DPMPTSP) dan tenaga kerja Kota Pangkalpinang untuk membantu membina dan meningkatkan keterampilan sumber daya manusia di perusahaan-perusahaan di Kota Pangkalpinang. Kegiatan dilaksanakan dalam bentuk workshop, tanya jawab dan diskusi serta studi kasus yang dibawakan oleh narasumber Universitas Pertiba dan Layanan Terpadu (DPMPTSP) dan tenaga kerja Kota Pangkalpinang dengan dihadiri oleh 40 perwakilan bisnis dari Kota Pangkalpinang. Peserta memperoleh pengetahuan dan pemahaman baru serta langkah-langkah untuk diterapkan dalam praktik di bisnis untuk mencapai manajemen yang efektif. Kegiatan ini dapat memberikan solusi bagi perusahaan untuk meningkatkan keterampilan sumber daya manusia untuk menciptakan tenaga kerja yang handal yang memenuhi perubahan era Society 5.0. Kegiatan ini merupakan bentuk pengabdian kepada masyarakat dari tiga pilar dharma perguruan tinggi.
The Influence of the Role of Islamic Financial Institutions on Optimizing Islamic Economic Policy Through Increasing Productive Financing in Bangka Belitung Province Efendi Sugianto; Mohamad Makrus; Afrizal Afrizal
Journal of Islamic Economy Vol. 2 No. 3 (2025): NOVEMBER-JOIE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/8er1k271

Abstract

This study aims to analyze the influence of Islamic financial institutions (IFIs) on the optimization of Islamic economic policy through increased productive financing in the Bangka Belitung Islands Province. The background to this study is the low proportion of productive financing channeled by IFIs, as most funds are still focused on the consumer sector and therefore do not contribute optimally to regional economic development. Using a quantitative approach with the Structural Equation Modeling (SEM) method, the study involved 120 respondents consisting of ISI employees, customers, MSME actors, and regional policy makers. The results show that the role of ISIs has a positive and significant effect on increasing productive financing with a regression coefficient of 0.68 and significance below 0.05. Productive financing also has a significant effect on the optimization of Islamic economic policy with a regression coefficient of 0.72 and an R² value of 0.73. The variable of productive financing plays an important mediating role in strengthening the relationship between the role of LKS and Islamic economic policy, particularly through the MSME, agriculture, and fisheries sectors. These findings confirm the relevance of Islamic finance theory and the principles of maqashid al-syariah, and emphasize the importance of synergy between the government, Islamic financial institutions, and the community in building a fair, inclusive, and sustainable Islamic economic ecosystem
10.61533 STUDI PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP PENDAPATAN KAPITASI DAN NON-KAPITASI PASIEN BPJS PADA MEDICARE CLINIC SUNGAILIAT KABUPATEN BANGKA Sri Melati Ningsih; Burhanuddin Bani; Mohamad Makrus
Jurnal Ilmiah Niaga Bisnis Elektronik Vol. 5 No. 2 (2025): JURNAL ILMIAH NIAGA BISNIS ELEKTRONIK
Publisher : STIE IBEK Pangkalpinang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61533/jinbe.v5i2.444

Abstract

This study aims to examine the implementation of an Accounting Information System (AIS) in managing capitated and non-capitated revenue from BPJS patients at Medicare Clinic Sungailiat, Bangka Regency. Capitated revenue refers to fixed payments received based on the number of registered BPJS participants, while non-capitated revenue stems from additional services not covered under the capitation scheme. Using a qualitative descriptive approach, the research employs observation, interviews, and documentation to assess the effectiveness of AIS in recording, reporting, and controlling these revenue streams. The findings reveal that AIS has significantly improved the accuracy, efficiency, and transparency of financial management at the clinic. It also supports compliance with BPJS Health regulations and national accounting standards. However, challenges remain, including limited staff proficiency in using the system and the lack of integration across service units. The study recommends capacity-building initiatives, system integration, and regular audits to enhance decision-making and financial accountability.
Rethinking capital structure and liquidity in technology firms: profitability as the key driver of financial performance Serli Marcelina; Suhardi Suhardi; Mohamad Makrus
Economic: Journal Economic and Business Vol. 5 No. 2 (2026): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v5i2.1593

Abstract

This study aims to analyze the effect of capital structure, profitability, and liquidity on the financial performance of technology sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Financial performance is measured using Return on Equity (ROE), while capital structure is proxied by Debt to Equity Ratio (DER), profitability by Return on Assets (ROA), and liquidity by Current Ratio (CR). This research applies a quantitative approach using panel data regression analysis. The selection of the panel data model was conducted through the Chow test, Hausman test, and Lagrange Multiplier test, resulting in the Random Effects Model as the most appropriate model. The findings reveal that profitability has a positive and significant effect on financial performance, indicating that efficient asset utilization contributes to higher shareholder returns. Meanwhile, capital structure and liquidity do not significantly affect financial performance. Simultaneously, the three independent variables also do not significantly explain variations in financial performance. The low coefficient of determination suggests that financial performance in technology companies is influenced by other factors beyond the research model, such as innovation, growth opportunities, and operational efficiency. These findings emphasize the importance of profitability as the primary driver of financial performance in technology firms.
Pengaruh Biaya Bahan Produksi, Biaya Pemasaran Dan Biaya Gaji Terhadap Profitabilitas Studi Kasus (Usaha Roti Bakery di Pangkalpinang: Deri Kusmadeni Deri Kusma deni; Mohamad Makrus
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.117

Abstract

Abstact : Production costs are costs used in the production process consisting of direct raw materials and factory overhead costs. These production costs are also called product costs, which are costs that can be associated with a product, where these costs are part of the inventory. Marketing costs are all costs incurred in the context of marketing a product or merchandise, which costs arise from the time the product or merchandise is ready for sale until receipt of the sale proceeds into cash. Labor costs are costs incurred for workers or employees who can be physically traced into the manufacture of products and can also be traced easily or without consuming much expense. The problem Research is how the influence of the cost of production materials, marketing costs and salary costs on profitability, how the influence of the costs of production materials on profitability (ROA), how the influence of marketing costs on profitability, how the influence of salary costs on profitability (ROA). This Research purpose to determine the correlated of simultaneous costs of production materials, marketing costs and salary costs on profitability (ROA), partial correlated of production material costs, marketing costs and salary costs on profitability (ROA) Analysis of the data used in this research is multiple regression analysis, the coefficient of determination (R2) is 0.540 meaning that 54.0% of the variation in profitability can be explained by the variable costs of production materials, marketing costs and salary costs, while 46.0% from other factors not examined in this study. The F test results obtained the calculated F value of 12.522 is greater than the F table of 2.90 or a significance of 0,000 <α (0.05), the hypothesis states that the variable costs of production materials, marketing costs and salary costs correlated on profitability. Based on the t test that the variable costs of production materials and salary costs affect profitability while the variable marketing costs have no correlated on profitability Keywords: material production costs, marketing costs, salary costs, profitability
Concept and Implementation: Managerial Effectiveness in the Era of Society 5.0 Juhari; Panca Tuah Tuha; Mohamad Makrus; Afrizal; Suhardi
International Journal of Science and Society Vol 6 No 1 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i1.1022

Abstract

Managerial Effectiveness in Society 5.0 Era is characterized by rapid changes in technology, management of big data, adaptation of work paradigms, data security, changing employee skills, stronger innovation, ethical considerations, and increasing complexity of the business environment. Managers need to develop strong leadership, adaptability, and understanding of technology and social trends. In facing this challenge, managers need to develop adaptive leadership, creativity in managing resources, and a deep understanding of the implications of technology and social trends. In this journal, we analyze the concept of the managerial effectiveness paradigm needed to face Society 5.0, explore strategies to overcome existing challenges, and identify important implications for developing effective managerial skills. Through a deep understanding of the concept and implementation of managerial effectiveness in the Society 5.0 era, this journal provides valuable insights for practitioners and researchers in facing dynamic changes in the business and social environment.
Co-Authors Aditya Ahmad Fauzi Afrizal Afrizal Amri Amri Anita Anita Burhanuddin Bani Burhanuddin Burhanuddin Dedi Susanto Deri Kusma deni Deri Kusmadeni Farah Nisrina Hamdan Hamdan Hidayat Febiansyah Jufri Sani Akbar Juhari Marlina Safitri Maulan Aklil Musran Musran Nadia Sri Rezeki Nur Hidayati Nur Hidayati Nurwasya Nurwasya Panca Tuah Tuha Panca Tuah Tuha Purwasih, Rani Radiansyah, Adrian Rahmad Firdaus Riskal Danang setiawan Rita Deseria Sapira, Bella Serli Marcelina Setiawati, Epa Silvia Dwi Sri Melati Ningsih Sri yuliana Sugianto, Efendi Suhardi Suhardi Suputra, Adi Wardati Arfani Wargianto Wargianto Yulianti Yulianti Yusfany, Andi