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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Business Innovation and Entrepreneurship Journal Journal of Knowledge Management Relevancia: Jurnal Pendidikan dan Pembelajaran
Minto Yuwono
Universitas Garut
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Kinerja Keuangan dan Strategi Peningkatan Efisiensi di PT. Akbar Indo Makmur Stimec, Tbk (PT. Aims) Neneng Genny S; Minto Yuwono
Journal of Knowledge Management Vol 18 No 1 (2024): Journal of Knowledge Management
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jkm.v18i1.43593

Abstract

Penelitian ini bertujuan untuk menganalisis aspek likuiditas dan profitabilitas PT. Akbar Indo Makmur Stimec, Tbk (PT. AIMS) selama lima tahun terakhir (2019-2023) dengan menggunakan rasio keuangan, yaitu Current Ratio (CR) dan Return on Investment (ROI). Analisis ini bertujuan untuk memahami faktor-faktor yang memengaruhi kondisi keuangan perusahaan serta memberikan rekomendasi strategis untuk meningkatkan kinerja keuangan.Metode yang diterapkan dalam penelitian ini adalah analisis deskriptif kuantitatif, yang melibatkan interpretasi rasio likuiditas dan profitabilitas berdasarkan laporan keuangan perusahaan. Data yang dianalisis mencakup aktiva lancar, hutang lancar, laba/rugi bersih, dan total aktiva perusahaan. Hasil penelitian menunjukkan bahwa likuiditas perusahaan mengalami fluktuasi yang signifikan, dengan Current Ratio tertinggi pada tahun 2019 sebesar 591,04%, namun mengalami penurunan drastis menjadi hanya 1,37% pada tahun 2023. Penurunan ini disebabkan oleh peningkatan hutang lancar, pengelolaan kas yang kurang optimal, serta keterlambatan dalam pembayaran piutang. Di sisi lain, profitabilitas perusahaan juga menunjukkan tren yang tidak stabil, dengan ROI negatif pada tahun 2019 dan 2020, meningkat menjadi 9,70% pada tahun 2021, namun kembali menurun drastis menjadi -3,54% pada tahun 2023 akibat penurunan aset dan kerugian besar yang dialami perusahaan. Berdasarkan hasil analisis tersebut, disarankan agar perusahaan melakukan restrukturisasi keuangan, mengoptimalkan pengelolaan aset, serta meningkatkan efisiensi operasional untuk memperbaiki stabilitas keuangan. Selain itu, penerapan strategi mitigasi risiko yang lebih ketat juga diperlukan untuk mengurangi ketergantungan pada utang jangka pendek serta meningkatkan kepercayaan investor dan kreditur terhadap perusahaan.
Analysis of Factors Influencing Consumer Behavior and Repurchase Decisions of Street Food Vendors in Garut Regency Vida Ayu Sahara; Irfan Nabhani; Minto Yuwono
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 7 No 3 (2025): Business Innovation and Entrepreneurship Journal (August)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/biej.v7i3.1045

Abstract

This study aims to analyze the influence of price, vendor image, location, physical environment, and perceived nutritional value on repurchase decisions among consumers of street food vendors in Garut Regency. The increasing popularity of street food consumption highlights the importance of understanding the factors that influence consumer loyalty and repeat purchase behavior. This research uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to 150 respondents who are consumers of street food across various areas in Garut Regency. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with the help of SmartPLS software. The results indicate that price, vendor image, physical environment, and perceived nutritional value have a positive and significant effect on repurchase decisions, while location does not show a significant influence. Among the five factors, vendor image and perceived nutritional value have the most dominant impact on consumers’ decisions to repurchase food from street vendors. These findings provide important implications for street food entrepreneurs to consider pricing strategies, improve business image, choose strategic locations, maintain the physical environment of their stalls, and provide clear information about the nutritional value of their products in order to increase customer satisfaction and loyalty.
Pengungkapan Sustainability Reporting Dalam Pelaksanaan Corporate Social Responsibility Di PT Bank BJB Mohammad Haidar Wahda Gustam Gustam; Minto Yuwono
Journal of Knowledge Management Vol 18 No 2 (2024): Journal of Knowledge Management
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jkm.v18i2.42212

Abstract

This research aims to analyze the disclosure of Sustainability Reporting in the implementation of Corporate Social Responsibility (CSR) at PT Bank Pembangunan Daerah Jawa Barat dan Banten (BJB). In the context of regulations stipulated by Law Number 25 of 2007, CSR is expected to be a responsibility that is not only legal in nature but also reflects the company's commitment to society and the environment. Through a qualitative approach, this study evaluates BJB's sustainability reports from 2019 to 2023, focusing on environmental, social, and economic aspects. The analysis results indicate that BJB has demonstrated significant improvement in disclosing sustainability performance, including a reduction in carbon emissions and contributions to the Sustainable Development Goals (SDGs). Furthermore, this research highlights the importance of transparency and accountability in the implementation of CSR, as well as the positive impacts generated for society and the environment. These findings affirm that the disclosure of sustainability reports serves not only as a communication tool but also as a means to build trust between the company and its stakeholders
Manajemen Keuangan Sekolah dalam Pemenuhan Sarana Prasarana Pendidikan di Garut Galur Diana; Minto Yuwono
Journal of Knowledge Management Vol 18 No 2 (2024): Journal of Knowledge Management
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jkm.v18i2.43591

Abstract

Penelitian ini bertujuan untuk menganalisis tentang manajemen keuangan sekolah dalam pemenuhan sarana prasarana pendidikan di SMP AL-HALIM Garut, Penelitian ini menggunakan pendekatan kualitatif jenis studi kasus. Beberapa sekolah mampu mengatasi hambatan ini dengan menerapkan strategi pengelolaan keuangan yang transparan, efektif, dan akuntabel, serta melibatkan berbagai pemangku kepentingan, termasuk komite sekolah dan pemerintah daerah. Pemenuhan sarana dan prasarana pendidikan menjadi indikator utama keberhasilan manajemen keuangan, di mana sekolah yang memiliki sistem pengelolaan keuangan yang baik cenderung mampu menyediakan fasilitas pendidikan yang memadai. Hasil penelitian menunjukkan bahwa manajemen keuangan sekolah dalam pemenuhan sarana prasarana pendidikan di SMP AL-HALIM Garut bahwa peningkatan kualitas manajemen keuangan sekolah sangat diperlukan untuk mendukung pemenuhan sarana dan prasarana pendidikan.
DIGITAL FINANCIAL CAPABILITY AND SOCIAL CAPITAL ON GEN Z FINANCIAL RESILIENCE Wahidah Halimahnur; Minto Yuwono
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 1 (2026): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2026.v10.i1.7655

Abstract

The expansion of the digital economy has increased young people's reliance on technology-based financial services, underscoring the need to understand the determinants of their financial resilience. This study examines the effects of digital financial capability, social capital, and consumptive lifestyle on financial resilience, with financial stress considered as a mediating variable among Generation Z in semi-urban areas. A quantitative explanatory approach was employed, using an online questionnaire to collect data from 128 purposively selected respondents. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results demonstrate that digital financial capability and social capital exert a significant positive influence on financial resilience, while a consumptive lifestyle does not. Additionally, financial stress does not mediate the relationships between the independent variables and financial resilience, likely because most respondents continue to receive financial support from their families and face relatively low financial burdens. These results emphasize the critical roles of digital capability and social support in enhancing young people's financial resilience in semi-urban contexts.
The Effect Of Personality Traits And Inclusive Leadership On Work Engagement: The Role Of Job Crafting As Mediation And Mindfulness As Moderation Marwah Nuraeni; Minto Yuwono; Aceng Ulumudin
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 8 No 3 (2026): Business Innovation and Entrepreneurship Journal (August)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/biej.v8i3.1229

Abstract

This study aims to analyze the influence of personality traits and inclusive leadership on work engagement in Generation Z with job crafting as a mediating variable and mindfulness as a moderation variable. The study used a quantitative approach with a survey method of 205 Generation Z respondents who work in various companies in Indonesia. The sampling technique used purposive sampling and data analysis was carried out using Structural Equation Modeling–Partial Least Square (SEM-PLS). The results of the study show that personality traits and inclusive leadership have a significant positive effect on job crafting, and job crafting has a significant positive effect on work engagement. In addition, job crafting has been proven to be able to mediate the influence of personality traits and inclusive leadership on work engagement. However, personality traits and inclusive leadership do not have a direct effect on work engagement, while mindfulness is not able to moderate the relationship between job crafting and work engagement. This study concludes that work engagement in Generation Z is more influenced by proactive behavior in shaping jobs through job crafting than internal psychological factors.
Strategi Peningkatan Kualitas La Strategi Peningkatan Kualitas Layanan Gizi RSU Nurhayati Garut dan Pengembangan sebagai Profit Center Shofia Salsabila; Minto Yuwono
Relevancia: Jurnal Pendidikan dan Pembelajaran Inovasi Pembelajaran
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/rjp.vi.846

Abstract

Pelayanan gizi di rumah sakit memiliki peranan penting dalam mendukung penyembuhan pasien, namun masih dihadapkan pada tantangan seperti tingginya sisa makanan dan kurangnya tindak lanjut diet pasien. Penelitian ini bertujuan untuk menganalisis kelayakan layanan gizi di RSU Nurhayati Garut sebagai profit center melalui pendekatan mix method dengan desain concurrent triangulation. Data dikumpulkan dari 10 informan internal dan 82 pasien rawat inap, serta dianalisis menggunakan Model Bisnis Kanvas, analisis SWOT, dan pendekatan SERVQUAL untuk menilai kualitas layanan. Hasil menunjukkan bahwa RSU Nurhayati memiliki potensi untuk mengembangkan layanan gizi menjadi unit yang mandiri secara finansial melalui penyediaan catering sehat dan konsultasi gizi berbasis digital. Skor kualitas pelayanan mencapai 78,88% yang tergolong baik. Strategi pengembangan yang diusulkan meliputi pelatihan SDM, inovasi produk, digitalisasi layanan, perluasan segmen pasar, dan efisiensi operasional. Penelitian ini menyimpulkan bahwa dengan perencanaan strategis yang tepat, layanan gizi RSU Nurhayati dapat ditingkatkan kualitasnya sekaligus dikembangkan sebagai sumber pendapatan rumah sakit.
Co-Authors Galur Diana Irfan Nabhani Marwah Nuraeni Mohammad Haidar Wahda Gustam Gustam Neneng Genny S Shofia Salsabila Ulumudin, Aceng Vida Ayu Sahara Wahidah Halimahnur