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All Journal Owner : Riset dan Jurnal Akuntansi ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Jurnal Manajemen dan Bisnis Journal of Accounting and Finance Management (JAFM)
Khaled, Januar
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science

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PENGARUH PENERAPAN MANAJEMEN ARUS KAS TERHADAP KEBERLANGSUNGAN USAHA UMKM DI ERA DIGITAL Khaled, Januar; Kamil, Islamiah; Prihanto, Hendi; Venni, Riska
Jurnal Manajemen dan Bisnis Vol 5, No 1 (2025)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v5i1.5397

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan manajemen arus kas terhadap keberlangsungan usaha pada sektor Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Dalam era digital yang dinamis, UMKM menghadapi tantangan dalam menjaga kestabilan likuiditas serta mengelola penerimaan dan pengeluaran kas secara efisien. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 200 pelaku UMKM di wilayah Jabodetabek. Data dianalisis menggunakan regresi linear sederhana. Hasil penelitian menunjukkan bahwa praktik manajemen arus kas yang baik secara signifikan berpengaruh terhadap keberlangsungan usaha UMKM, terutama dalam menjaga kestabilan keuangan dan menghadapi ketidakpastian ekonomi. Temuan ini merekomendasikan perlunya pelatihan dan pendampingan UMKM dalam pengelolaan arus kas secara digital dan terencana.
Penerapan Pembimbingan Manajemen Kas pada Usaha Kecil, Mikro, dan Menengah untuk Meningkatkan Efisiensi Keuangan Khaled, Januar; Kamil, Islamiah; Prihanto, Hendi; Venni, Riska
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 8, No 2 (2025): Juli 2025
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v8i2.5327

Abstract

Program pengabdian masyarakat ini bertujuan untuk meningkatkan efisiensi keuangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di sektor industri dan kuliner melalui pembimbingan manajemen kas. Kegiatan dilaksanakan di Graha Wiranesia, Pasar Minggu, Jakarta Selatan, dengan melibatkan 30 mitra UMKM lokal. Pelatihan difokuskan pada penerapan strategi pengelolaan kas yang efektif, pencatatan keuangan yang sederhana namun akurat, serta perencanaan arus kas yang terstruktur. Tujuannya adalah meningkatkan pemahaman peserta terhadap pentingnya manajemen kas dalam menjaga stabilitas dan keberlanjutan usaha. Selain itu, peserta dilatih untuk memisahkan keuangan pribadi dan usaha, serta menggunakan aplikasi keuangan berbasis teknologi sebagai alat bantu pencatatan transaksi secara real-time. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap manajemen kas, dibuktikan dengan peningkatan skor post-test dan penerapan praktik keuangan yang lebih baik. Dampak dari kegiatan ini tidak hanya dirasakan secara individual, tetapi juga berkontribusi terhadap pertumbuhan ekonomi lokal dan daya saing UMKM. Program ini diharapkan menjadi model pelatihan yang berkelanjutan dalam mendukung kemandirian finansial UMKM
The Effect of Capital Adequacy, Lending Interest Rates, Credit Risk and Third Party Funds on Return on Asset (ROA) (Empirical Study on Conventional Banking Companies Listed on the Indonesia Exchange in 2019-2023) Munzir, Antoni; Mareta, Sigit; Khaled, Januar; Suryadi, Edy
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.1243

Abstract

This study is to determine the effect of third party fund growth, credit interest rates, credit risk, capital adequacy and economic conditions on profitability in the banking industry on the Indonesian stock exchange. The population in this study were banking companies on the Indonesian Stock Exchange for the period 2019-2023. The sampling technique used was purposive sampling, and 25 banking company. The data collection method used in this study was non-participant observation. The data analysis technique was carried out using multiple linear regression analysis with the help of the SPSS 27.0 application. Findings: The results of this study indicate that Capital Adequacy has a positive and insignificant effect on Return on Assets (ROA). Interest Rate Level has a positive and significant effect on Return on Assets (ROA). Credit Risk has a positive and significant effect on Return on Assets (ROA). Third Party Funds have a positive and insignificant effect on Return on Assets (ROA). The results of this study have implications for the Community who will invest, giving them a better basis in making savings and investment decisions. The author explains the importance of the Influence of Capital Adequacy, Credit Interest Rates, Credit Risk and third party funds on Return on Assets (ROA).
Penghindaran Pajak dan Nilai Perusahaan: Modal Intelektual Sebagai Pemoderasi Khaled, Januar; Abbas, Yulianti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2309

Abstract

Each company will evaluate the performance that has been carried out using company value as an indicator. Company value is the real value that comes from the investor's perspective which relates the company to the share price. The aim of this research is to analyze the relationship between tax avoidance and company value, and the moderating influence of intellectual capital on the relationship between tax avoidance and company value. The data used in this research are all companies listed on the IDX in 2018-2022. The research sample after purposive sampling was carried out was 175 companies. This research uses unbalanced panel data, so the total data sample is 627. The research results show that tax avoidance is negatively related to company value and intellectual capital cannot moderate the relationship between tax avoidance and company value. The conclusion of this research is to prove that tax avoidance has a negative effect on company value, so that if a company engages in tax avoidance behavior it will reduce the value of the company related to agency problems, and this research explains that when intellectual capital is used as a moderator it shows results that are not related to company value. , this explains that the company's intellectual capital has no effect when there is a agency problem.
Co-Authors Abbas, Yulianti Edy Suryadi Hendi Prihanto Islamiah Kamil Mareta, Sigit Munzir, Antoni Venni, Riska