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Muhammad Fauzan
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muhammadfauzan665@gmail.com
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mankeu.ingreat@gmail.com
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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 CAPITAL STRUCTURE AND CORPORATE INCOME TAX PAYABLE ON PROFIT MANAGEMENT IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2022-2024 M. Tarmizi; Yuli Maylena; Sujeni, Sujeni; Diddo Adding Adove; Gilang Pranajasakti
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.v3i2.199

Abstract

This study aims to determine how much influence the analysis of the influence of capital structure and corporate income tax payable has on earnings management in manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method is a type of secondary data with a research sample of 54 companies. The data analysis method used is secondary data type analysis. Using SPSS 23 software in data processing. Data collection techniques use documentation techniques. The results of the study obtained based on the partial test (t test) were obtained: There is an influence of capital structure on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024, There is no influence of corporate income tax payable on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024, There is an influence of capital structure and corporate income tax payable on earnings management in manufacturing companies listed on the Indonesia Stock Exchange for the period 2022-2024.
ANALYSIS OF FINANCIAL STATEMENTS USING TREND ANALYSIS METHOD AS A BASIS FOR ASSESSING THE CONDITION OF PT ASTRA COMPANY INTERNATIONAL TBK. PERIOD 2020-2022 YOANDA PUTRA; Ridho Adeansyah; Muhamad Akbar; Selvin Thean Valentina; Suci Fitria Ramadani; Yunsri Putri
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.v2i2.22

Abstract

This research was conducted at PT. Astra International Tbk. seen from the financial balance report for the 2020-2022 period from data sources on the Indonesian stock exchange. The purpose of this study is to determine the condition of the financial statements and the condition of the company. The research method used is a quantitative descriptive method with secondary data sources. The technique of data collection used is the percentage, which is generated by using the trend method analysis and tends to increase. The results of the balance sheet report that have been studied show that the asset section for the 2020-2021 period has increased by 8%, and in the 2021-2022 period, it has also increased, although not significantly compared to the previous year of 4%. In the liability section for the 2020-2021 period, there has been a significant increase amount 36%, and in the 2021-2022 period also an increase, although not too significant, by 18%. And on the part of equity, the 2020-2021 period has increased by 10%, and in the 2021-2022 period, there has been a quite significant increase of 23%.
THE USE OF TREND ANALYSIS IN ASSESSING FINANCIAL PERFORMANCE AT PT KIMIA FARMA TBK PERIOD 2020-2022 eka roza, Yulia; Ella Utami; Saprianto; Slamet Dermawan; Tri Deska Ramadani
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.v2i2.57

Abstract

The purpose of this study is to evaluate the financial performance of PT Kimia Farma Tbk by using trend analysis on the statement of financial position and income statement. The analysis technique in this study was carried out through a literature study, where data collection procedures were used to obtain company documents or reports related to the issues raised by researchers based on the findings of the author's estimation by utilizing trend analysis in this study, the financial performance of PT Kimia Farma Tbk in 2020 -2022 is still relatively safe even though there will still be a decline in 2020, but will experience an increase in 2021 and 2022. The company is still showing good performance, enabling it to run and operate in a way that allows its financial performance to continue improving every year.
ANALYSIS OF LOCAL GOVERNMENT FINANCIAL REPORTS IN INDONESIA Fahri Al Pasha; Agus Maulana
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.v2i2.74

Abstract

This study aims to analyze the financial reports of local governments in Indonesia as an important instrument in financial management. Although many local governments have made efforts to improve the quality of financial reports, challenges such as reliance on transfers from the central government and limited human resource capacity remain major issues. Using a qualitative approach, data was collected from literature studies and official financial report documentation. The analysis results indicate that many regions do not meet the established accounting standards, resulting in an opinion of Qualified Opinion (WDP) or even Unqualified Opinion. This study also identifies the importance of transparency and accountability in financial management to enhance public trust. Recommendations for improvement include enhancing human resource capacity, implementing accrual-based accounting, and involving the community in oversight.
ANALYSIS OF PROFITABILITY AND ACTIVITY RATIO TO ASSESS FINANCIAL PERFORMANCE IN PT. ALUMINDO LIGHT METAL INDUSTRY TBK Cantika; Putri Regina Rezki; Hesti Utami; Dinda Khairilia; Rezy Alvinri
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.v2i1.125

Abstract

This research aims to analyze the financial performance of PT Alumindo Light Metal Industry Tbk based on profitability and activity ratios during the 2022-2023 period. The main problem raised was the decline in financial performance which was marked by the company's consecutive net losses. This research uses a quantitative descriptive method with a time series approach. Data was obtained from company financial reports accessed via the official website of the Indonesia Stock Exchange. The analysis techniques used include activity and profitability ratio analysis to assess the effectiveness of asset management and the company's ability to generate profits. The research results show that the company's activity ratio has not shown optimal efficiency, while the profitability ratio is in the poor category. This indicates that the company's financial performance needs to be improved through efficiency strategies and better asset management.
BANKRUPTCY PREDICTION ANALYSIS OF PT GARUDA INDONESIA TBK (2018-2023) USING THE FULMER MODEL (H-SCORE) Mardiana; Muhammad Fauzan; Lilis Karlina; 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.v2i1.175

Abstract

The COVID-19 pandemic has had a very significant economic impact, with millions of people losing jobs and income, especially in the air transportation (aviation) sector. One of the leading aviation companies in Indonesia that has been affected by the COVID-19 pandemic is PT Garuda Indonesia Tbk. The aim of this research is to evaluate the risk of company bankruptcy using the Fulmer Model (H-Score) with a pre-pandemic (2018-2019), pandemic (2020-2021), and post-pandemic perspective.pandemic (2022-2023). The research method used is a quantitative descriptive method with secondary data sources. The data collection techniques used are literature study, online data search, and documentation. The research results show that there is a significant risk of bankruptcy at PT Garuda Indonesia Tbk during the 2018-2023 period. The risk of bankruptcy increases during the pandemic period, with the risk peaking at the start of the post-pandemic period. The risk of bankruptcy in the post-pandemic period is higher compared to the pre-pandemic period. This indicates that PT Garuda Indonesia Tbk is facing high financial vulnerability, especially during and after the COVID-19 pandemic.
REFLECTION ON THE MINIMALIST LIFESTYLE AND ITS INFLUENCE ON MENTAL HEALTH AND FINANCIAL STABILITY: A STUDY AUTO ETHNOGRAPHYPOST-PANDEMIC STUDENTS Lilis Karlina; 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.v2i2.216

Abstract

This research is a study auto ethnography. This article reflects the author's personal experience as a post-pandemic student facing the increasing consumer pressures brought on by the development of social media. In a digital era that promotes instant, aesthetic, and viral lifestyles, students find themselves caught in a vortex of social standards shaped by algorithms and digital imagery. Through a reflective narrative, the author illustrates how choosing a minimalist lifestyle is not only a financial decision but also a strategy for maintaining mental health. This research confirms that impulsive consumption often stems from emotional impulses and digital social pressures, rather than real needs. Therefore, contextual consumption literacy is needed that can equip the younger generation with awareness, resistance to visual influences, and the ability to organize life priorities. The results of this study are expected to contribute to the development of financial literacy and mental health based on real experiences.
STUDENT CONSUMER PATTERNS IN THE SOCIAL MEDIA ERA: OBSERVATIONAL STUDY IN THE POST-PANDEMIC ECONOMIC CONTEXT Edi Susanto; Syafrinadina
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.v2i2.217

Abstract

This study aims to describe student consumption patterns formed through interactions with social media amidst post-pandemic economic uncertainty. Using a qualitative approach and non-participatory observation and documentation methods, this study explores symbolic, impulsive, and emotional consumption tendencies that emerge in students' daily lives. Observations indicate that students are actively exposed to social media content such ashaul, unboxing, and product review, which shapes perceptions of needs and encourages purchases that are not always based on real needs. Furthermore, digital social pressures reinforce consumer impulses to follow trends and build self-image in the digital space. The lack of financial records and consumption reflection indicates low financial awareness. Therefore, a contextual and adaptive consumer literacy approach to the dynamics of the younger generation's digital lifestyle is needed. This research contributes to a critical understanding of college students' consumer behavior and the importance of financial education relevant to their social realities.
FINANCIAL TECHNOLOGY INNOVATION: ANALYSIS OF PEER-TO-PEER (P2P) LENDING IN INDONESIA Ahmad Sabbi; Bayu Fajar Susanto
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.v2i2.218

Abstract

This study aims to analyze Peer-to-Peer (P2P) Lending as an innovation in financial technology in Indonesia. P2P Lending connects lenders and borrowers directly through digital platforms, thereby providing broader access for individuals and Micro, Small, and Medium Enterprises (MSMEs) that often struggle to obtain financing from traditional financial institutions. In this context, the study employs a descriptive quantitative approach using content analysis, gathering data from various relevant online sources, including official reports and academic articles. The findings indicate that P2P Lending offers several benefits, such as competitive interest rates, faster application processes, and diversified investment options for lenders. However, the industry also faces several challenges, including high credit risk and an underdeveloped regulatory framework. Credit risk is a primary concern, as the possibility of borrowers defaulting on loans can lead to significant losses for lenders. Additionally, existing regulations need to be strengthened to protect all parties involved and to ensure transparent practices. The conclusions of the study emphasize the importance of a comprehensive understanding of P2P Lending, including its working mechanisms and the challenges it faces, to maximize its benefits and mitigate existing risks. These findings are expected to serve as a reference for P2P Lending platform developers, regulators, and other stakeholders in creating a more inclusive and sustainable financial ecosystem in Indonesia.
REVIEW OF TYPES OF FINANCIAL TECHNOLOGY (FINTECH) IN INDONESIA: UNDERSTANDING SERVICES AND THEIR IMPACT Mardiana; Muhammad Fauzan
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 2 No. 3 (2024): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v2i3.219

Abstract

This study aims to identify the various types of financial technology (fintech) operating in Indonesia and analyze their impact on financial inclusion. Utilizing literature review and secondary data analysis from reputable sources, the research reveals that a diverse range of fintech, including digital wallets, peer-to-peer lending, crowdfunding, digital banks, and market aggregators, has seen significant growth in Indonesia. Each fintech type offers unique services that enhance the accessibility of financial services for the public, particularly for underserved segments of the population. The findings indicate that digital wallets have become a popular choice for daily transactions, facilitating payments and enhancing user convenience. Peer-to-peer lending platforms provide crucial financing options for individuals and small businesses who may struggle to access traditional bank loans. Crowdfunding enables entrepreneurs to raise capital from a wide audience, fostering innovation and community support. Moreover, the study highlights the varying business models within the fintech landscape, which include transaction fees, interest income from loans, and partnerships with merchants. These models illustrate the adaptability of fintech solutions in responding to the evolving needs of consumers. By shedding light on the dynamics of the fintech industry and its role in promoting financial inclusion, this research contributes valuable insights for stakeholders, including policymakers, industry players, and consumers. The study underscores the importance of fostering a supportive regulatory framework to ensure sustainable growth and responsible innovation in the fintech sector in Indonesia.

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