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PERBANDINGAN PENGARUH FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL DISTRESS PADA PERUSAHAAN TRANSPORTASI SEBELUM DAN SELAMA PANDEMI COVID 19 Trilaksono, Agung; Hariadi, Sugeng
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1865

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan besarnya pengaruh likuiditas, leverage, profitabilitas dan firm size terhadap financial distress sebelum dan selama pandemi covid – 19 pada perusahaan transportasi dan pergudangan yang tercatat pada bursa efek indonesia. Sampel yang diperoleh menggunakan metode purposive sampling dan menghasilkan sampel sebanyak 16 perusahaan sektor transportasi dan pergudangan sebelum dan selama pandemi covid-19, sehingga total sample yang digunakan sebanyak 80Penelitian ini merupakan penelitian kausalitas dengan pendekatan kuantitatif. Data yang diperlukan dalam penelitian ini di peroleh dari IDX Statistic berupa laporan keuangan triwulan perusahaan. Metode analisis data menggunakan analisis deskriptif, uji asumsi klasik dan uji hipotesis. Uji hipotesis terdiri dari uji analisis regresi linear berganda, uji parsial, uji koefisien determinasi dan uji beda Hasil penelitian dari uji hipotesis menunjukkan bahwa Terdapat perbedaan pengaruh likuiditas terhadap financial distress sebesar 0.550 sebelum pandemi dan sebesar 0.610 selama terjadinya pandemi. Terdapat perbedaan pengaruh leverage terhadap financial distress sebesar 0.365 sebelum pandemi dan sebesar 0.591 selama terjadinya pandemi. Terdapat perbedaan pengaruh profitabilitas terhadap financial distress sebesar 0.326 sebelum pandemi dan sebesar 0.591. selama terjadinya pandemi. Terdapat perbedaan pengaruh firm size terhadap financial distress sebesar 0.028 sebelum pandemi dan sebesar 0.022 selama terjadinya pandemi. Kemudian untuk likuiditas, leverage, profitabilitas sebelum dan selama pandemi berpengaruh signifikan terhadap financial distress, namun untuk firm size sebelum pandemi tidak berpengaruh signifikan dan setelah pandemi berpengaruh signifikan.
PENGARUH PROFITABILITAS, LEVERAGE DAN KEBIJAKAN DIVIDEN TERHADAP NIIAI PERUSAHAAN SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BEI DI MASA PANDEMI Ingwarni, Lintang Indah; Hariadi, Sugeng
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1871

Abstract

PeneIitian ini dilakukan guna untuk melakukan analisis terhadap pengaruh profitibilitas, leverage, serta kebijakan dividen untuk niIai perusahaan ketika terjadinya pandemi. Sumber berasal dari data sekunder yang berasal dari halamaan web, dari peneIitian terdahulu, jurnal, artikel, makalah yang berhubungan dengan peneIitian saat ini. Hasil dari peneIitian tersebut menunjukkan bahwa profitabilitas, leverage, serta kebijakan dari deviden tidak memberikan pengaruh yang signifikan untuk niIai perusahaan dari sektor industri makanan dan minuman yang masuk dalam daftar Bursa Efek Indonesia.
PENGUJIAN KONSEP TEORI FRAUD PENTAGON PADA PERBANKAN DI ASIA TENGGARA TAHUN 2018-2020 Nawa, Jaddid Hayataka; Hariadi, Sugeng
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 2 (2022): Edisi Mei - Agustus 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.594 KB) | DOI: 10.31955/mea.v6i2.2237

Abstract

Maksud dalam penelitian ini yaitu mengetahui pengaruh dari setiap komponen didalam teori Fraud Pentagon pada perusahaan perbankan yang ada di Asia Tenggara pada tahun 2018-2020. Kemudian penelitian ini menggunakan semple yaitu 14 (empat belas) perusahaan perbankan yang terdapat di Asia Tenggara. Pada penelitian ini, peneliti menggunakan jenis data yaitu data sekunder yang berupa laporan tahunan periode tahun 2018-2020. Kemudian jenis dari penelitian ini yaitu penelitian kuantitatif. Hasil dari penelitiannini yaitu dari 7 variabel yanggdigunakan, hanya variabel ketidakefektifannpengawasan yang mempunyai pengaruh terhadap Fraudulent Financial Reporting dengan nilai dari sig. yaitu 0,026 dimana angka tersebut lebih kecilldari 0,05 (0,026 < 0,05).
ANALISIS MINAT MASYARAKAT MUSLIM TERHADAP PERBANKAN SYARIAH DI SURABAYA Mardita, Candra Nola; Hariadi, Sugeng; Ariani, Mintarti
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3547

Abstract

Penelitian ini menganalisis tentang minat masyarakat muslim terhadap perbankan Islam di Surabaya. Metode kualitatif triangulasi dilakukan secara purposive sampling melalui wawancara mendalam secara langsung kepada masyarakat di Surabaya, Indonesia. Jumlah responden sebanyak 8 orang yaitu, 2 pegawai dari bank syariah, 3 orang pengguna bank syariah, 3 orang pengguna bank konvensional. Hasil penelitian didapatkan beberapa alasan nasabah seperti, pertama alasan masyarakat muslim dalam menggunakan layanan dari bank syariah dari sudut pandang pegawai, produk bank syariah halal, tidak riba dan memiliki banyak promo. Selain itu pegawai bank syariah juga meenjelaskan tidak banyak kantor atau ATM yang tersedia, karena bank syariah melindungi dari transaksi-transaksi yang tidak halal. Kedua, alasan masyarakat muslim dalam menggunakan layanan dari bank syariah dari sudut pandang nasabah bank syariah, karena menjauhi riba. Selain itu bank syariah bebas biaya administrasi, menurut kedua responden tersebut dengan tidak adanya biaya administrasi disebut sangat menguntungkan nasabah karena tidak ada pengurangan saldo di ATM nasabah. Ketiga, alasan masyarakat muslim tidak menggunakan layanan bank syariah dari sudut pandang nasabah bank konvensional, masih banyaknya kantor dan mesin ATM bank konvensional. Keempat, alasan masyarakat muslim menggunakan bank syariah menurut teori faktor yang mempengaruhi keputusan pembelian (Zeithaml dan Bitner) dianalisis dengan menggunakan empat indikator yaitu, product, process, price, promotion menunjukkan hasil positif terutama untuk faktor produk. Faktor produk menjadi faktor dominan yang memperngaruhi keputusan masyarakat muslim menggunakan layanan bank syariah karena nasabah dapat banyak manfaat dari penggunaan bank syariah.
Bekerja Sama Untuk Menjaga Kebersihan Pantai Wonogoro: Aksi Nyata Untuk Konservasi Bersama LPPM STIE Malangkucecwara dan Mitra Internasional Hariadi, Sugeng; Rahmawati, Rina; Maria, Evi; Pudjiastuti, Widanarni; Aryani, Dwi Nita
J-ADIMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 12, No 1 (2024)
Publisher : (STKIP) PGRI Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/j-adimas.v12i1.5533

Abstract

Kebersihan lingkungan pantai merupakan salah satu faktor penting dalam menjaga kelestarian alam dan keberlangsungan pariwisata. Pantai Wonogoro, meskipun memiliki potensi wisata yang besar, masih menghadapi permasalahan terkait sampah organik dan anorganik yang mencemari lingkungan pantai. Untuk mengatasi permasalahan tersebut, Tim Pengabdian Masyarakat STIE Malangkucecwara bekerja sama dengan mahasiswa asing dari International Community Service (ICS) melakukan aksi bersih sampah di Pantai Wonogoro. Kegiatan ini bertujuan untuk meningkatkan kebersihan pantai, menanamkan kesadaran masyarakat tentang pentingnya menjaga kebersihan lingkungan, serta menjadi contoh aksi nyata dalam pelestarian lingkungan. Melalui kegiatan ini, Pantai Wonogoro menjadi lebih bersih dari sampah organik dan non-organik, masyarakat mendapatkan edukasi tentang pentingnya menjaga kebersihan lingkungan, dan tim pengabdian menyumbangkan 6 tong sampah untuk memudahkan warga dalam membuang sampah. Kegiatan ini diharapkan dapat mendorong masyarakat untuk turut berpartisipasi dalam menjaga kebersihan area wisata Pantai Wonogoro
Meningkatkan Laba Melalui Networking Aryani, Dwi Nita; Bunyamin, Bunyamin; Kadarusman, Kadarusman; Nurastuti, Nunung; Lating, Ali; Tjahjani, Fera; Hariadi, Sugeng; Zuchroh, Imama; Munfaqiroh, Siti; Setiawan, Setiawan; Murtiningtyas, Triana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 2 No. 1 (2023): Jurnal Pengabdian Masyarakata dan Riset Pendidikan Volume 2 Nomor 1 Tahun 2023
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v2i1.76

Abstract

One of the company's goals is to increase profits. To increase profits can be done through increasing network relations (Networking). This community service is intended to provide insight into the importance of establishing networking so that business profits increase. Participants were given training and practice establishing relationships for 1 day. There were 20 MSME owners in Kampoeng Kajoetangan Malang who participated, then divided into 4 groups. Each group practices how to build relationships. From the training, the participants increased their knowledge and knew how to do or establish relationships. There are many ways to improve networking, namely attending training, attending exhibitions, social media, joining the community.
ANALISIS KESEHATAN BANK DI INDONESIA BERDASARKAN RISK BASED BANK RATING SELAMA DAN SETELAH PANDEMI COVID-19 Nursasi, Enggar; Wijaya, Christabel Devina Eva Wijaya; Hariadi, Sugeng; Andiani, Lidia
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol. 6 No. 2 (2024): Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v6i2.6773

Abstract

This research aims to determine the health of banks in Indonesia during and after the Covid- 19 pandemic. The data source used in this research is secondary data in the form of financial reports of banking companies listed on the Indonesia Stock Exchange in 2020-2022. To assess the health of banks in this research, a risk assessment approach or Risk Based Bank Rating (RBRR) was used by reviewing the components of the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) of banking companies. The results of the research show that the health of state-owned banks during the pandemic was declared healthy and after the Covid-19 pandemic was declared very healthy, while the health of National Private Banks during and after the Covid-19 pandemic was declared healthy considering that several banks were in the "Less Healthy" position. The Covid-19 pandemic significantly affects Return On Assets (ROA).
Analisis Perbedaan Faktor-Faktor Yang Mempengaruhi Financial Performance Di Indonesia Dan Asia Tenggara Hariadi, Sugeng
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.388 KB) | DOI: 10.29407/jae.v4i2.12784

Abstract

Financial Performance is one measure of financial performance that can describe the achievements of a company that is sourced from financial statement. Management achievement is reflected in the financial statements measured through earnings. And profitability in this study is reflected through ROA. While the independent variables measured in this study are CAR, LDR, NPL, DER and BOPO. The measurement results of independent and bound variables are compared between those in Indonesia and those in ASEAN. The purpose of the study was to determine whether or not there was a difference in influence and how much difference the influence of the variables CAR, LDR, NPL, DER and BOPO on financial performance for banks listed on the IDX and the ASEAN Stock Exchange. The sample in this study is banks that are listed on the IDX (42), while those in ASEAN Stock Exchange (82). From the analysis that exists, globally on the banking objects listed on the BEI and ASEAN show that there are differences in the partial effect of the CAR, LDR, DER, NPL and BOPO variables, there are differences in influence on the Indonesia Stock Exchange and the State Stock Exchange ASEAN both partially and simultaneously.
Penanaman Mangrove dan Cemara Laut Sebagai Upaya Pelestarian Lingkungan di Pantai Wonogoro Pudjiastuti, Widanarni; Maria, Evi; Rahmawati, Rina; Hariadi, Sugeng; Aryani, Dwi Nita; Bunyamin, Bunyamin; Munfaqiroh, Siti
Jurnal ABM Mengabdi Vol 11 No 2 (2024): Desember
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v11i2.1487

Abstract

Mangrove and sea cypress planting activities at Wonogoro Beach, Malang, East Java, are environmental conservation activities carried out by the STIE Malangkucecwara Community Service Team and international students from the International Community Service (ICS). This activity aims to overcome coastal erosion problems, preserve coastal ecosystems, improve air quality, enhance tourism potential and increase international cooperation. The implementation method includes socialising with the surrounding community and planting mangrove and sea cypress seedlings in the coastal area. This activity has been successfully implemented and positively received by the Wonogoro Beach community. Although there are several obstacles, the Community Service Team has tried to overcome them. Recommendations include continuous socialisation, monitoring and evaluation of plant growth, and collaboration with related parties to increase the effectiveness of the activities.
Establishing A Greenhouse For Melon Cultivation: A Community Service Program To A Farmer Group In Lamongan Jawa Timur Pratono, Aluisius Hery; Budiarto, Bambang; Djuwari, Djuwari; Djumadi, Firman Rosjadi; Setyaningrum, Idfi; Rajamin, Irza Meingindra Putri; Sundari, Made Siti; Ariani, Mintarti; Hariadi, Sugeng; Solekha, Rofiatun
SWAGATI : Journal of Community Service Vol. 1 No. 3 (2023): November
Publisher : Universitas AMIKOM Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24076/swagati.2023v1i3.1302

Abstract

The demand for fresh and high-quality melon has been steadily growing over the years. Certainly, supply chain challenges significantly impact farmers' ability to produce and distribute their products efficiently for some reasons. Moreover, melon crops are vulnerable to changes in weather and climate. Support in the form of climate-resilient farming practices, weather forecasting, and access to drought-resistant or heat-tolerant varieties can help farmers mitigate risks. Hence, melon farmers, like farmers of any other crop, require support for various reasons due challenging industry, and farmers often face a range of factors that can impact their performance. This article aims to explore how a community service program support a farmer group in Lamongan Jawa Timur by establishing a greenhouse for melon cultivation. The primary focus of a community development report is to document the planning, implementation, progress, and outcomes of a specific community development program. Data collection for a community development report involves qualitative approaches such as surveys, interviews, focus groups, and observations. The method follows the sequential step: The initial step is gathering information about the community's needs, challenges, and aspirations by conducting online interviews, and offline focus group discussion to understand the specific areas that require improvement. The second step is stakeholder mapping, which includes community members, local leaders, local university partners, and local business partners who have a vested interest in the program. The third step entails assessing potential risks and challenges that could hinder the development process. This includes identifying economic, social, environmental, or cultural risks. Based on the information gathered in the previous steps, the design of the community development program was to set clear goals, objectives, strategies, and action plans by tailoring to address the specific needs and circumstances of the community. Last, putting the program into action involves executing the strategies and action plans outlined in the program design, which includes organizing workshops, training sessions, and infrastructure development. The results show that community development is a dynamic and iterative process. Flexibility and adaptability are key qualities as the situation on the ground may change, and new insights may emerge. Additionally, involving the community at every stage of the process fosters ownership, empowerment, and sustainability of the development initiatives.