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Evaluation of Minimum Service Standard Implementation in Surakarta City in 2020-2022 Ardianti, Faradila Putri; Satyanovi, Vidia Ayu; Ardila, Lina Nur
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2024): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v3i1.1765

Abstract

This study aims to examine the development of the Minimum Service Standards (SPM) budget in Surakarta City from 2020 to 2022 and evaluate the implementation of SPM according to the principles set out in Government Regulation Number 2 of 2018. The research employs a descriptive qualitative approach, utilizing data collection methods such as interviews, observations, literature review, and documentation. The results of this study reveal that the SPM budget in Surakarta City fluctuated between 2020 and 2022, with increases due to the COVID-19 pandemic and subsequent decreases as the pandemic's impact lessened. Surakarta City has complied with all the SPM principles outlined in Government Regulation Number 2 of 2018. This study recommends that the Surakarta City Financial and Asset Management Agency (BPKAD) continue prioritizing the SPM budget. Moreover, it is advised that BPKAD ensure that relevant regional authorities adhere to SPM principles effectively.
FEASIBILITY STUDY ON THE READINESS, BUM DESA KAMPUS KOPI BANYUANYAR AS SOCIAL ENTERPRISE Ardila, Lina Nur; Hanggana, Sri; Satyanovi, Vidia Ayu; Hapsari, Andi Asri; Hananto, Santosa Tri; Syafiqurrahman, M.; Zoraifi, Renata
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.16583

Abstract

The central government encourages the village government to optimize village potential through Village Owned Enterprises (BUM Desa). Banyuanyar Village isone of the villages that has great potential to be able to develop the local (rural) economy through the management of the BUM Desa business unit. Currently, Banyuanyar Village has been designated by the Boyolali Regent as a pioneer for Tourism Village Kampus Kopi Banyuanyar. The purpose of this study was to identify the readiness of BUM DesaKampus Kopi Banyuanyar as a social enterprise in supporting the improvement of the village economy. The method used for this research is credibility test (triangulation) and SWOT analysis which is adjusted to the internal and external conditions of BUM Desa Kampus Kopi Banyuanyar. The results of the analysis based on priority interests show that in a row are the business environment, quality workforce, access to capital, a good marketing system, and the existence of innovative technology. The business environment is the most important factor in village development. The results of the swot analysis show that the main strength of the aspect of the business environment consists of abundant natural resources, a large population, and not a seasonal type of business. The main weakness in BUM Desa Kopi Banyuanyar Campus is that human resources are not maximized. On external factors there are opportunities and threats. The biggest opportunity of this village is the existence of various natural resources, while the biggest threat is environmental aspects such as the emergence of factories around the village.
STOCK PRICE DETERMINANTS: BEFORE AND DURING THE COVID-19 PANDEMIC Ardila, Lina Nur; Saputra, Dany Adi; Budiwati, Christiyaningsih; Syafiqurrahman, Muhammad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.16560

Abstract

This study aims to analyze the effect of financial variables, namely Earnings per Share (EPS), Return on Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) on Stock Prices in companies listed on the Indonesia Stock Exchange during the period 2018-2021. The analysis method used is multiple linear regression to test the effect of each variable partially and simultaneously. The results of the study show that in 2018-2019, EPS, ROA, and PBV have a significant effect on Stock Prices, while DER does not have a significant effect. Conversely, in 2020-2021, only EPS shows a significant effect on Stock Prices, while ROA, DER, and PBV do not have a significant effect. The overall regression model shows good ability in explaining variations in Stock Prices, with high R Square values, namely 78.7% for 2018-2019 and 82.4% for 2020-2021. This research is expected to provide insight for investors in making investment decisions based on the company's financial performance.
STOCK PRICE DETERMINANTS: BEFORE AND DURING THE COVID-19 PANDEMIC Ardila, Lina Nur; Saputra, Dany Adi; Budiwati, Christiyaningsih; Syafiqurrahman, Muhammad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.16560

Abstract

This study aims to analyze the effect of financial variables, namely Earnings per Share (EPS), Return on Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) on Stock Prices in companies listed on the Indonesia Stock Exchange during the period 2018-2021. The analysis method used is multiple linear regression to test the effect of each variable partially and simultaneously. The results of the study show that in 2018-2019, EPS, ROA, and PBV have a significant effect on Stock Prices, while DER does not have a significant effect. Conversely, in 2020-2021, only EPS shows a significant effect on Stock Prices, while ROA, DER, and PBV do not have a significant effect. The overall regression model shows good ability in explaining variations in Stock Prices, with high R Square values, namely 78.7% for 2018-2019 and 82.4% for 2020-2021. This research is expected to provide insight for investors in making investment decisions based on the company's financial performance.
FEASIBILITY STUDY ON THE READINESS, BUM DESA KAMPUS KOPI BANYUANYAR AS SOCIAL ENTERPRISE Ardila, Lina Nur; Hanggana, Sri; Satyanovi, Vidia Ayu; Hapsari, Andi Asri; Hananto, Santosa Tri; Syafiqurrahman, M.; Zoraifi, Renata
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.16583

Abstract

The central government encourages the village government to optimize village potential through Village Owned Enterprises (BUM Desa). Banyuanyar Village isone of the villages that has great potential to be able to develop the local (rural) economy through the management of the BUM Desa business unit. Currently, Banyuanyar Village has been designated by the Boyolali Regent as a pioneer for Tourism Village Kampus Kopi Banyuanyar. The purpose of this study was to identify the readiness of BUM DesaKampus Kopi Banyuanyar as a social enterprise in supporting the improvement of the village economy. The method used for this research is credibility test (triangulation) and SWOT analysis which is adjusted to the internal and external conditions of BUM Desa Kampus Kopi Banyuanyar. The results of the analysis based on priority interests show that in a row are the business environment, quality workforce, access to capital, a good marketing system, and the existence of innovative technology. The business environment is the most important factor in village development. The results of the swot analysis show that the main strength of the aspect of the business environment consists of abundant natural resources, a large population, and not a seasonal type of business. The main weakness in BUM Desa Kopi Banyuanyar Campus is that human resources are not maximized. On external factors there are opportunities and threats. The biggest opportunity of this village is the existence of various natural resources, while the biggest threat is environmental aspects such as the emergence of factories around the village.