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All Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) J-DEPACE (Journal of Dedication to Papua Community) Jurnal Pengabdian Masyarakat
Mubarok, Nurul Islami
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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PROFITABILITAS, LIKUIDITAS DAN INTELLECTUAL CAPITAL SEBAGAI DETERMINAN KINERJA KEUANGAN BADAN LAYANAN UMUM Mubarok, Nurul Islami; Nugraeni, Nugraeni
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6587

Abstract

This study investigates the determinants of financial performance in the under-researched Goods/Other Services cluster technical sub-cluster of Indonesian Public Service Agencies (BLUs). Although BLUs were formed to enhance public service delivery through greater financial flexibility, the factors driving their financial self-sufficiency in specialized sectors remain unclear. Using a quantitative approach with multiple linear regression, this research analyzes a balanced panel dataset from eight BLUs over the 2018-2023 period (48 firm-year observations). Financial performance is measured by the ratio of operational revenue to operational expenses (POBO). The findings reveal that profitability (Revenue on Asset - RoA) has a significant positive effect on financial performance, confirming that efficient asset utilization is crucial. Conversely, liquidity (Current Ratio) exhibits a significant negative effect, suggesting that excessive holdings of liquid assets act as a performance drag due to high opportunity costs. Most notably, Intellectual Capital (Value Added Intellectual Coefficient - VAIC) shows no significant impact, challenging the universal applicability of intangible asset theories in this asset-heavy, public sector context. This study concludes that strategies focused on cost efficiency, revenue optimization, and prudent cash flow management will yield the quickest and most measurable results. Investment in intellectual capital remains necessary as a long-term strategy; however, its impact may not be immediately apparent.
MODEL PENDAMPINGAN PEMBUATAN SERTIFIKAT TKDN-IK BERBASIS TEKNOLOGI INFORMASI: STUDI KASUS PENGEMBANGAN UMKM MELALUI SISTEM SIINAS Mubarok, Nurul Islami; Wafa, Zaenal; Irwanto, Dodi
J-DEPACE (Journal of Dedication to Papua Community) Jurnal Pengabdian Masyarakat Vol 8, No 2 (2025): Desember
Publisher : Universitas Victory Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34124/jpkm.v8i2.220

Abstract

Kebijakan Peningkatan Penggunaan Produk Dalam Negeri (P3DN) mewajibkan sertifikasi Tingkat Komponen Dalam Negeri Industri Kecil (TKDN-IK) bagi Industri Kecil (IK) untuk mengakses pengadaan barang/jasa pemerintah. Namun, implementasi kebijakan yang sepenuhnya digital melalui platform SIINas justru menjadi penghalang karena keterbatasan literasi digital Usaha Mikro, Kecil, dan Menengah (UMKM), persepsi bahwa prosesnya rumit, dan kendala teknis prosedural seperti kewajiban memiliki NIB (Nomor Induk Berusaha). Penelitian ini bertujuan untuk menjembatani kesenjangan tersebut melalui bimbingan teknis agar UMKM terampil menggunakan platform Sistem informasi Industri Nasional (SIINas) untuk memperoleh sertifikat TKDN-IK. Metode yang digunakan adalah studi kasus kualitatif dengan pendekatan pendampingan terstruktur yang mencakup empat tahap: sosialisasi untuk membangun kesadaran, pelatihan teknis (termasuk Klinik Legalitas NIB dan pelatihan SIINas), pendampingan intensif untuk registrasi dan self-assessment, serta monitoring. Hasilnya menunjukkan bahwa model pendampingan yang mengombinasikan edukasi, pelatihan teknis, dan konsultasi perorangan terbukti sangat efektif. Program ini berhasil memandu UMKM memperoleh 70 sertifikat TKDN-IK sekaligus mendorong perbaikan legalitas usaha, peningkatan literasi digital, dan manajemen biaya dasar, menjadikan UMKM lebih profesional dan berkelanjutan.
Co-Authors Dodi Irwanto, Dodi Nugraeni Nugraeni Wafa, Zaenal