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ANALISIS KINERJA SISTEM INFORMASI AKUNTANSI DALAM MENGOPTIMALKAN PERSEDIAAN SEPEDA MOTOR PADA DEALER PT. SUMBER JADI KENCANA MOTOR Saskia, Aini; Melisa Amelia, Mekar; Reza Septriawan, Muhammad
Jurnal Multidisiplin Sosial dan Humaniora Vol. 2 No. 2 (2025): Oktober
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/jmsh.v2i2.172

Abstract

This study aims to analyse the performance of accounting information systems in optimising motorcycle inventory management at PT Sumber Jadi Kencana Motor dealer. In an era of increasingly fierce competition, efficient inventory management is the key to improving operational performance and customer satisfaction. The research method used is a qualitative approach with data collection through interviews, observation, and document analysis related to the accounting information system implemented at the dealership. The results show that although the existing accounting information system has made a positive contribution to inventory management, there are several obstacles that hinder optimisation, such as data input errors, lack of user training, and communication problems between head office and dealers. This study recommends improvements in user training, enhancement of system features for data update automation, as well as strengthening internal communication to minimise errors and improve the accuracy of inventory information. Thus, this research is expected to contribute to the development of a more effective accounting information system in supporting inventory management at PT Sumber Jadi Kencana Motor.
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. BANK SUMUT Wahid Siregar, Putra; Reza Septriawan, Muhammad; Nurhayati, Nurhayati
Jurnal Manajemen Akuntansi dan Ilmu Ekonomi Vol. 2 No. 2 (2025): Oktober
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/jumali.v2i2.168

Abstract

This study aims to analyse the financial performance of PT Bank Sumut during the 2021-2023 period using the CAMEL method (Capital, Asset Quality, Management, Earnings, Liquidity), which is an important tool in assessing bank health. The banking sector in Indonesia has a crucial role in the national economy, so evaluating the financial performance of banks is very important to ensure operational sustainability and positive contributions to the economy. The data shows positive growth in assets and net profit, with total assets increasing from IDR38.01 trillion in 2021 to IDR40.62 trillion in 2022, and reaching IDR44.39 trillion in 2023. Net profit also increased from IDR613.50 billion in 2021 to IDR700.72 billion in 2022, and reached IDR740.08 billion in 2023. Despite these positive trends, an in-depth analysis is needed to identify the strengths and weaknesses of PT Bank Sumut, especially in the face of challenges caused by the COVID-19 pandemic and changing economic conditions. The results of the study are expected to provide valuable insights for management in formulating improvement strategies, for regulators to ensure compliance with applicable regulations, as well as for investors and the public interested in understanding the bank's financial performance.
OPTIMALISASI PENGELOLAAN WAKAF PRODUKTIF MELALUI PELATIHAN MANAJEMEN WAKAF BAGI NAZHIR MASJID ALAUDDIN DI DESA LAMIDUR Hakim Siregar, Lukman; Antoro, Budi; Taib, Zulkifli; Reza Septriawan, Muhammad
ABDI DALEM: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2024): Oktober
Publisher : PT. ANAN PUBLISHER CENDEKIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70585/abdidalem.v1i2.28

Abstract

Abstract This community service activity aims to enhance the capacity of the Badan Kemakmuran Masjid (BKM) administrators in managing productive waqf in Lamidur Village, Simalungun Regency. The training was conducted on September 16, 2024, using a participatory approach that included socialization, counseling, and hands-on practice. Evaluation results indicated that participants experienced a significant increase in understanding of waqf concepts and management, with a satisfaction rate of 90%. Participants demonstrated enthusiasm during the Q&A sessions and successfully developed realistic management plans for waqf assets oriented toward local economic empowerment. This activity is expected to improve community welfare through more effective waqf management. Follow-up monitoring will be conducted to ensure the application of knowledge gained in waqf management in the future.