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All Journal Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) DEVELOPMENT : Journal of Community Engagement
Fanesa I. M. Syaefudin
Politeknik Negeri Manado
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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IMPLEMENTASI PENCATATAN KEUANGAN DIGITAL SEBAGAI UPAYA MENINGKATKAN AKUNTABILITAS UMKM KULINER DI MANADO Raykes Tuerah; Andreuw K. Pantow; Christony Maradesa; Yelly Paendong; Lidya A Maramis; Fanesa I. M. Syaefudin; Wenny A. Ginting; Sintia N. Korompis; Olifia Y. Tala Tala
DEVELOPMENT: Journal of Community Engagement Vol. 5 No. 1 (2026): Maret
Publisher : LPPM STAI Muhammadiyah Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46773/1wb21938

Abstract

Culinary Micro, Small, and Medium Enterprises (MSMEs) in Manado City play an important role in supporting local economic growth. However, many business actors still face challenges in financial management, particularly in transaction recording, which is often conducted manually and lacks proper structure. This condition results in low accuracy of financial information and limited ability to evaluate business performance. This community service program aims to strengthen the financial governance of culinary MSMEs through the implementation of digital financial recording using the Si Apik application and Microsoft Excel. The program employed a descriptive qualitative approach with a participatory mentoring model consisting of three stages: financial digitalization socialization, technical training on application usage, and intensive mentoring in implementing digital financial recording. Data were collected through observation, informal interviews, and documentation during the program. The results indicate an improvement in participants’ understanding of systematic financial recording and enhanced skills in using digital tools to record business transactions. The partners were also able to prepare periodic income statements and cash flow reports and began separating personal and business finances. The digitalization of financial recording improved data accuracy, reporting efficiency, and transparency in business financial management.
Pengaruh NPL, NIM, dan CAR terhadap Profitabilitas Perusahaan Perbankan Go Public (Studi Kasus pada Periode Covid-19 dan Setelahnya) Andreas Randy Wangarry; Fanesa I. M. Syaefudin; Joseph N. Tangon; Riski W. Prakoso
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 5 No. 12 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v5i12.2359

Abstract

This study aims to analyze the effect of Non-Performing Loan (NPL), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR) on Return on Assets (ROA) in state-owned banks listed on the Indonesia Stock Exchange during the 2020–2024 period. Profitability, as measured by ROA, is an important indicator in assessing a bank’s ability to generate profit from its total assets. Internal factors such as credit quality, the ability to generate net interest income, and capital adequacy are considered to influence banking profitability. This research employed a quantitative method with an associative approach. The population in this study consisted of all state-owned banks listed on the Indonesia Stock Exchange, with a sample of four state-owned banks, namely Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Mandiri, and Bank Tabungan Negara (BTN), selected using purposive sampling technique. The data used were secondary data in the form of annual financial statements for the 2020–2024 period obtained from each company’s annual reports. Data analysis techniques used multiple linear regression analysis with the assistance of SPSS software, including descriptive statistical analysis, classical assumption tests, t-test, and F-test. The results showed that partially, NPL has a negative and significant effect on ROA, NIM has a positive and significant effect on ROA, and CAR has a positive and significant effect on ROA. Simultaneously, NPL, NIM, and CAR have a significant effect on ROA in state-owned banks during the 2020–2024 period. Based on the research findings, state-owned banks are expected to maintain credit quality, improve net interest income, and preserve adequate capital levels in order to optimize company profitability.
Co-Authors Andreas Randy Wangarry Andreuw Kristian Pantow Christony Maradesa Joseph N. Tangon Lidya A Maramis Olifia Y. Tala Tala Raykes Hinrich Tuerah Riski W. Prakoso Sintia N. Korompis Wenny A. Ginting Yelly Paendong