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Muhammad Fauzan
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Jl. Prof. M. Yamin, S.H. Tembilahan - Riau
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INDONESIA
MANKEU (JURNAL MANAJEMEN KEUANGAN)
Published by Indragiri Research Center
ISSN : -     EISSN : 2988246X     DOI : https://doi.org/10.61167/mnk.v1i2
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
MANKEU ini fokus pada pengembangan Ilmu Pengetahuan Manajemen Keuangan yang merupakan wadah untuk publikasi ilmiah dan media pertukaran informasi serta karya ilmiah bagi para akademisi. Jurnal ini diterbitkan oleh Lembaga Penelitian Indragiri Research Center (Ingreat) di bawah naungan Yayasan Alfaizan Putra Harapan Indragiri. Di mana dalam setahun karya ilmiah yang diterbitkan empat kali yaitu Bulan Januari-Maret, April-Juni, Juli-September, Oktober-Desember. Diharapkan dengan adanya MANKEU ini dapat memperluas dan meningkatkan kinerja akademis dan pengembangan ilmu Manajemen Keuangan. General Focus and Scope dari Jurnal Manajemen Keuangan (MAKEU) berupa artikel hasil penelitian atau gagasan konseptual dalam ruang lingkup Manajemen Keuangan (Analisa Laporan Keuangan, Analisa Kinerja Keuangan, Manajemen Investasi, Analisa Portofolio).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 53 Documents
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THE EFFECT OF TOTAL ASSET TURNOVER AND INVENTORY TURNOVER ON COMPANY VALUE Vellicia Dwi Dafika; Muhammad Fauzan
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 4 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v1i4.144

Abstract

This study aims to examine the effect of total asset turnover and inventory turnover on company value (case study on pharmaceutical sub-sector manufacturing companies listed on the IDX for the 2018-2022 period). The population in this study uses the purposive sampling method in pharmaceutical companies listed on the Indonesia Stock Exchange and based on the criteria that have been determined, a sample of 55 pharmaceutical companies is obtained. The analysis of research data is a quantitative analysis, a calculation tool using SPSS (Statistical Package Social Science) analysis. The value of the determination coefficient (R2) of 0.232 shows that the variables of total asset turnover and inventory turnover affect the company's value by 26% and the remaining 74% are influenced by other variables. The results of the total asset turnover test partially did not have a significant effect on the company's value. The test results on the inventory turnover variable partially did not have a significant effect on the company's value. The results of testing the variables of total asset turnover and inventory turnover simultaneously affect the value of companies in pharmaceutical sub-sector manufacturing companies listed on the Indonesia Stock Exchange. Based on the results of the research, companies should pay more attention to the efficiency of total asset turnover and inventory turnover in order to generate profits. For investors, you should pay more attention to the value of the company because the higher the stock price, the higher the stock market price.
ANALISIS LAPORAN KEUANGAN DENGAN METODE TREND ANALISIS UNTUK MENGEVALUASI KINERJA KEUANGAN PADA PT. ALFA ENERGI INVESTAMA TBK PERIODE 2018-2022 Nurfadilah Satiyani; Muhammmad Fadli Gunawan; Romario Wahyudi; Shahwatul Islami Lestaluhu; Sutarno; Yolanda
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 1 No. 4 (2023): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v1i4.60

Abstract

Penelitian ini dilakukan pada PT Alfa Energi Investama yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022 dengan Tujuan dari penelitian ini adalah untuk mengevaluasi kinerja keuangan PT Alfa Energi Investama Tbk periode 2018 sampai dengan 2022 dengan menggunakan analisis trend pada laporan laba rugi. Populasi yang dilakukan peneliti yaitu pada PT Alfa Energi Investama yang bergerak dalam bidang operasi dan investasi pada layanan energi, sumber energi dan infrastruktur energi melalui anak perusahaan dengan sampel penelitian adalah perusahaan dengan 5 tahun periode. Analisis data penelitian ini menggunakan teknik analisis trend sebagai alat analisis. Hasil analisis membuktikan bahwa laporan keuangan pada tahun 2018-2019 mengalami penurunan laba dan bangkit memproleh laba pada tahun 2020-2022 menunjukkan perusahaan dapat dikatakan sehat secara finansial. Pada PT Alfa Energi Investama Tbk periode tahun 2018-2022.
ANALISIS SUMBER DAN PENGGUNAAN KAS PADA PT ASTRA AGRO LESTARI TBK TAHUN 2019-2023 Julfahmi Rahmatullah; Ichsan Aria Putra; Muhammad Fauzan
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 4 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i4.122

Abstract

Laporan sumber dan penggunaan kas merupakan informasi keuangan berupa rincian lengkap tentang sumber-sumber kas dan penggunaannya dalam operasi perusahaan. Analisis terhadap sumber dan penggunaan kas memungkinkan manajemen dapat mengetahui sumber-sumber kas untuk pendanaan dan penggunaan sumber-sumber tersebut dalam operasi perusahaan. Tujuan penelitian ini adalah untuk mengetahui sumber dan penggunaan kas pada PT. Astra Agro Lestari, Tbk. Penelitian ini menggunakan metode deskriptif. Subjek penelitian ini adalah PT. Astra Agro Lestari, Tbk. dengan menggunakan laporan keuangan PT. Astra Agro Lestari, Tbk , sebagai populasi dan pengumpulan data menggunakan dokumentasi. Hasil dari penelitian ini yaitu sumber dan penggunaan kas pada PT. Astra Agro Lestari, Tbk dari tahun 2019-2020 sebesar Rp.,- sedangkan sumber dan penggunaan kas pada PT. Astra Agro Lestari, Tbk. pada tahun 2021 – 2022 sebesar Rp.,- . dan tahun 2022-2023 sebesar Rp.,- .
ANALYSIS OF SOURCES AND USE OF WORKING CAPITAL AT PT. BLUEBIRD TBK. YEAR 2020-2022 Sayyid Abdul Maulana Al Habsy; Hervina, Riska; Herlisa Triana; Zulkipli, Zulkipli; Syafrinadina, Syafrinadina
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 1 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i1.128

Abstract

This research aims to analyze the sources and use of PT Blue Bird Tbk's working capital during the 2020-2022 period. As one of the largest transportation companies in Indonesia, PT Blue Bird Tbk faces significant challenges in managing working capital, especially in the midst of economic uncertainty so that it can survive for decades. This research uses a quantitative descriptive method with a case study approach. Secondary data was obtained from PT Blue Bird Tbk's financial reports published during the 2020-2022 period. Analysis is carried out using financial ratios and comparative analysis to identify changes and trends in sources and uses of working capital. The results of the analysis show that PT Blue Bird Tbk's sources and working capital are balanced, although there was a decline around 2020, but in the following years it has become more stable and the sources and use of cash capital are balanced and to increase cash flow. This research concludes that the Company has succeeded in adjusting financial strategy with existing conditions, utilizing various sources of working capital to ensure operational continuity. However, continuous improvements in cash flow management and operational efficiency are still needed to face future challenges.
THE INFLUENCE OF TAX PLANNING AND PROFITABILITY ON COMPANY VALUE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2020-2023 M. Tarmizi; Yuli Maylena; Sujeni, Sujeni; Diddo Adding Adove; Gilang Pranajasakti
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 4 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i4.167

Abstract

This research aims to determine the effect of tax planning and profitability on company value in manufacturing companies listed on the Indonesian Stock Exchange by publishing financial reports and annual reports for the 2020-2023 period. The type of research used is quantitative research. The sampling technique is carried out using techniques purposive sampling. So the sample obtained was 60 manufacturing companies listed on the Indonesia Stock Exchange with a total of 60 companies observing data for 4 years of observation, namely 240 companies. This type of data source uses secondary data taken through website official www.idx.co.id. The data analysis technique used in this research is multiple linear regression analysis with tools software SPSS 23. The results of this study indicate that tax planning has no significant effect on company value and profitability has a significant effect on company value and tax planning and profitability together have a significant effect on company value.
STUDENTS’ PERCEPTIONS OF FINANCIAL LITERACY AND PERSONAL FINANCIAL MANAGEMENT KHALISYA PUTRI KOESWANTI; NATATSA SALSABILA; NOVAN NABIL MUTHOHAR; RAFSYA AULIA PUTRI; YOANA KHAIRUNISSA SANTI
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 3 No. 2 (2025): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v3i2.177

Abstract

Financial literacy is an important aspect for students in managing personal finances effectively. This study was conducted at the Universitas Pendidikan Indonesia. The purpose of this study was to determine the level of literacy, perceptions of the importance of financial literacy, and the impact of financial literacy on the financial decision-making of students at the Faculty of Economics and Business Education, Universitas Pendidikan Indonesia. The research method used is a descriptive qualitative method. The data technique used was through a questionnaire involving 100 respondents. The results of the study showed that students at the Faculty of Economics and Business Education, Universitas Pendidikan Indonesia, have a good understanding of financial literacy, with 76% of respondents strongly agreeing that financial literacy is very important in their lives. In addition, students who have good financial literacy tend to be more organized in managing their finances, such as in recording income and expenses. This study provides insight into how financial literacy can help students avoid consumptive behavior and make wise financial decisions. Therefore, it is recommended that universities develop more structured educational programs to improve financial literacy among students.
THE INFLUENCE OF DIGITAL SECURITY SYSTEM RELIABILITY ON BANK BRI E-BANKING SERVICES Oktafiana, Lina; Ayu Sifriatul imania; Ani Qotuz Zuhro’ Fitriana
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 3 No. 2 (2025): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v3i2.179

Abstract

This study aims to analyze the influence of digital security systems on the E-Banking services of Bank BRI. The advancement of digital technology facilitates financial transactions but also increases the potential for cybersecurity threats. Using a quantitative approach through the distribution of questionnaires to 30 student users of BRI E-Banking at UIN KHAS Jember, data were obtained regarding their perceptions of security and satisfaction with the BRIMO service. The research results show that the majority of respondents feel safe and satisfied with the implemented E-Banking system, with the percentage of “agree and strongly agree” responses exceeding 75% across various indicators. The validity test of the questionnaire shows that the instrument used is valid and relevant to measure the influence of digital security on e-banking services. This study emphasizes the importance of reliable digital security systems in maintaining customer trust and comfort in conducting electronic transactions.
THE INFLUENCE OF LIABILITY TO EQUITY RATIO ON FINANCIAL STABILITY OF PT BANK MANDIRI IN FINANCIAL REPORT AS OF JANUARY 31, 2025 Valentina, Gladysia; Ayu, Tria; Fitriani, Ani Qotuzzuhro
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 3 No. 2 (2025): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v3i2.183

Abstract

This study analyzes the effect of the debt to equity ratio (DER) on the financial stability of PT Bank Mandiri (Persero) Tbk based on the financial report as of January 31, 2025. Bank Mandiri's DER was recorded as high at 6.35, meaning that every Rp1 of equity is supported by Rp6.35 in liabilities, indicating potential liquidity risks and dependence on external funds. However, despite the high DER, Bank Mandiri's financial stability is maintained thanks to good risk management, maintained asset quality, and solid financial performance, including the growth of third-party funds dominated by low-cost funds (CASA) and a low NPL ratio of around 1%. The study uses a descriptive quantitative method with secondary data from Bank Mandiri's balance sheet, including total liabilities and equity and their components. The theoretical study emphasizes the importance of a healthy capital structure with proportional management of liabilities and equity to maintain stability and customer trust and comply with banking regulations. In conclusion, the high DER does contain risks, but with disciplined risk management and good financial management, Bank Mandiri is able to maintain its financial stability. It is recommended that Bank Mandiri continue to strengthen capital, proactively manage risks, and innovate in financial services to maintain operational sustainability and stability amidst uncertain economic dynamics.
ANALYSIS OF FINANCIAL MANAGEMENT AND CHALLENGES OF HOUSEHOLD UMKM IN KEMUNING MUDA VILLAGE Mardiana; Muhammad Fauzan
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 2 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i2.191

Abstract

This study aims to describe the real conditions of household businesses in Kemuning Muda Village, Indragiri Hilir Regency. The study was conducted on three household-scale MSME actors, namely producers of tempeh chips, baked cakes, and instant rendang spices. This study used a qualitative descriptive method through semi-structured interviews and direct observation. The results of the study showed that the three business actors faced similar obstacles, including limited capital, local marketing, and the absence of planned business management. There was no business recording system or separation of household and business finances, which made business sustainability difficult. This study can be a basis for designing village MSME empowerment strategies that are in accordance with real needs in the field.
FINANCIAL STATEMENT ANALYSIS USING THE TREND ANALYSIS METHOD TO EVALUATE THE FINANCIAL PERFORMANCE OF PT PGN (PERSERO) TBK FOR THE PERIOD 2018–2022 Jalil, Muhammad; Sandra; Taufik kurahman; winda suriyati; Yuli Wardani Putri
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 3 No. 1 (2025): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v3i1.59

Abstract

This research is motivated by the fluctuating financial performance of PT PGN (Persero) Tbk as reflected in its income statements during the 2018–2022 period. As a company operating in the energy sector, PT PGN faces challenges related to operational costs and government-regulated industrial gas pricing. The purpose of this study is to evaluate the company’s financial trends by analyzing key components of its income statement, including net revenue, gross profit, and operating income. The study employs a descriptive quantitative method with trend analysis applied to secondary data obtained from annual financial statements. The goal is to observe the financial movement patterns across the five-year period. The results indicate that the company’s revenue and profit figures have fluctuated significantly. Declines in certain years were due to high gas procurement costs and reduced consumption from industrial clients, while improvements in other years suggest successful cost management. Despite these fluctuations, the company maintained its operational viability. It is concluded that trend analysis is a valuable tool in assessing a company’s financial health and can inform strategic decision-making by management.

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