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Muhammad Fauzan
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muhammadfauzan665@gmail.com
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+6282287732973
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mankeu.ingreat@gmail.com
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Jl. Prof. M. Yamin, S.H. Tembilahan - Riau
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Kab. indragiri hilir,
Riau
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 76 Documents
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TEMBILAHAN COMMUNITY'S UNDERSTANDING OF CROWDFUNDING IN THE DEVELOPMENT OF THE DIGITAL ECONOMY: A QUALITATIVE STUDY Nadiya, Alma; Muhlis Arya, Muhamad
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.v2i3.288

Abstract

The understanding of the Tembilahan community towards crowdfunding in the development of the digital economy is the focus of this study. The qualitative approach was used with in-depth interview, observation, and documentation techniques, and informants were selected purposively based on variations in age, education, and level of understanding of digital technology. The findings show that people's understanding of crowdfunding is influenced by digital literacy, financial literacy, experience using digital platforms, and local social and cultural contexts. This understanding shapes their perception of the benefits, risks, and role of crowdfunding in supporting local economic activities. These findings provide important insights for the development of digital literacy, crowdfunding information dissemination strategies, and policies that can encourage public participation in the digital economy.
ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF BUDGET MANAGEMENT OF BOS FUNDS AT SMA NEGERI 1 KERITANG Rio Rahamadi; Muhammad Fauzan; Sri Hidayanti
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 4 No. 1 (2026): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v4i1.302

Abstract

This study aims to analyze the effectiveness and efficiency of School Operational Assistance (BOS) fund management at SMA Negeri 1 Keritang. The research employs a quantitative approach with an explanatory design using effectiveness and efficiency ratio analysis. The results indicate that the effectiveness level of BOS fund management during 2021–2024 is categorized as effective, with ratios ranging from 99.91% to 100%, reflecting a high level of conformity between budget planning and realization. However, the efficiency level is categorized as less efficient, with similar ratio values indicating a tendency to fully absorb the budget without significant cost-saving efforts. These findings suggest that while budget implementation is optimal, improvements in allocation planning and expenditure control are necessary to enhance efficiency.
ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF BUDGET MANAGEMENT AT THE POPULATION AND CIVIL REGISTRATION OFFICE OF INDRAGIRI HILIR REGENCY Sami Cahyani; Raju Maulana; S.M Guntur
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 4 No. 1 (2026): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v4i1.315

Abstract

This study aims to analyze the level of effectiveness and efficiency of budget management at the Population and Civil Registration Office of Indragiri Hilir Regency during the period of 2022–2024. Good budget management is one of the important indicators in realizing transparent, accountable, and performance-oriented governance. The research method used is a quantitative approach with a descriptive type of research. The data used consisted of primary data obtained through questionnaires and observations, as well as secondary data in the form of budget realization reports, budget implementation documents, and regional financial statements. The data analysis technique is carried out using quantitative descriptive analysis through the calculation of the effectiveness ratio and efficiency ratio which are then categorized based on the applicable assessment standards. The results of the study show that the level of effectiveness of budget management is in the effective category with an average of 95.5%. Meanwhile, the level of budget management efficiency is in the category of quite efficient with an average of around 88.6%. This shows that budget management has been able to achieve the set targets with relatively optimal use of resources. However, there are still several obstacles such as increasing operational costs and the need to optimize internal supervision. Therefore, improvements are needed in budget planning, improvement of the supervision system, and optimization of the use of information technology to improve the efficiency of budget management in the future
ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE INSURANCE COMPANY BINA DANA ARTA TBK IN THE ERA OF DIGITALIZATION Nurazizah; Raju Maulana; Muhammad Fauzan
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 4 No. 1 (2026): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v4i1.318

Abstract

This study aims to analyze the financial performance of PT Asuransi Bina Dana Arta Tbk in the era of digitalization by using liquidity ratio and profitability ratio. This study uses a quantitative descriptive method with secondary data in the form of the company's financial statements for 2023 and 2024. The data analysis technique is carried out through the calculation of financial ratios consisting of Current Ratio, Cash Ratio, Return on Assets (ROA), and Return on Equity (ROE). The results of the study show that the company's financial performance has declined from 2023 to 2024. In terms of liquidity, the Current Ratio decreased from 9.96 to 2.43, while the Cash Ratio decreased from 6.92 to 0.38. This condition shows that the company's ability to meet short-term obligations is still quite good, but the availability of cash has decreased significantly. In terms of profitability, ROA decreased from 0.94% to -1.28%, while ROE decreased from 1.60% to -2.30%. This shows that the company has not been able to optimize its assets and equity to generate profits. Thus, the financial performance of PT Asuransi Bina Dana Arta Tbk in the digitalization era still needs to be improved, especially through cash management, operational efficiency, burden control, and the use of digital technology more effectively.
THE INFLUENCE OF FINANCIAL BEHAVIOR ON THE DECISION TO SAVING IN FORMAL FINANCIAL INSTITUTIONS (CASE STUDY OF THE SANGLAR VILLAGE COMMUNITY, RETEH DISTRICT, INDRAGIRI HILIR REGENCY) Ahmad Baidhowi; Muhammad Fauzan; Raju Maulana
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 4 No. 1 (2026): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v4i1.321

Abstract

This study aims to analyze and determine the influence of financial behavior on savings decisions in formal financial institutions among the people of Sanglar Village, Reteh District, Indragiri Hilir Regency. The research method used is a quantitative approach with a survey method. The research sample consisted of 50 respondents taken from the population of Sanglar Village of 6,182 people using indicator-based observation techniques. Data were collected through a questionnaire with a Likert scale and analyzed using SmartPLS 3.2.9 software. Testing was carried out through evaluation of the outer model (validity and reliability) and the inner model (hypothesis testing). The results showed that financial behavior has a positive and significant influence on savings decisions in Sanglar Village. This is evidenced by a beta coefficient value of 4.657 and a significance value (p-value) of 0.000 (<0.05). The financial behavior variable contributed 23.8% of the influence on savings decisions, while the rest was influenced by other variables outside this study. These findings indicate that the better an individual's ability to manage income, financial planning, and spending control, the higher their tendency to save in formal financial institutions.
ANALYSIS OF THE FINANCIAL PERFORMANCE OF TEKULAI BUGIS VILLAGE USING THE RATIO OF INDEPENDENCE, GROWTH AND EFFECTIVENESS Yulia Citra; Raju Maulana; Muhammad Fauzan
MANKEU (JURNAL MANAJEMEN KEUANGAN) Vol. 4 No. 1 (2026): MANKEU (JURNAL MANAJEMEN KEUANGAN)
Publisher : Indragiri Research Center (ingreat)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61167/mnk.v4i1.324

Abstract

This study aims to analyze the financial performance of Tekulai Bugis Village, Tanah Merah District, Indragiri Hilir Regency based on the independence ratio, effectiveness ratio, and growth ratio. The research method used is quantitative descriptive with an approach to analyze financial ratios to the realization data of the Village Revenue and Expenditure Budget (APBDes) for 2024–2025. Data was obtained through documentation of village financial statements which were then analyzed using the calculation of the ratio of independence, effectiveness, and growth. The results show that the ratio of village financial independence is in the very low category, which is 0.02% in 2024 and increases to 0.03% in 2025, which indicates the high dependence of villages on transfer funds from the central and regional governments. The effectiveness ratio shows effective performance with an achievement of 100% in 2024 and 2025, which means that the realization of Village Original Income (PADes) has been in accordance with the set target. Meanwhile, the PADes growth ratio shows a positive trend, namely 170.07% in 2024 and 21.62% in 2025, although nominally it is still relatively small. In conclusion, the financial performance of Tekulai Bugis Village shows good effectiveness in achieving revenue targets, but the level of financial independence is still very low so that the village is still dependent on transfer funds. It is necessary to optimize the potential of Village Original Income (PADes) to increase village fiscal independence.

Page 8 of 8 | Total Record : 76

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