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Kinerja Keuangan Sebelum dan Saat Pandemi Covid-19 (Studi Kasus pada Perusahaan Sektor Farmasi) Susanti, Neneng; Irawati, Tanti; Hasan, Oliver; Bayu, Muhammad; Wahju, Vincentia
Jurnal Ekonomi Efektif Vol. 6 No. 1 (2023): JURNAL EKONOMI EFEKTIF
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JEE.v6i1.34449

Abstract

Penelitian ini bertujuan untuk membandingkan kinerja keuangan sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan pada masa pandemi Covid-19. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Penelitian dilakukan pada 10 perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI). Kinerja keuangan dinilai dengan menggunakan rasio aktivitas melalui TATO, rasio likuiditas melalui Current Ratio, rasio profitabilitas dengan ROE, dan rasio solvabilitas melalui DER. Hasil penelitian ini menunjukkan bahwa pandemi COVID-19 memberikan dampak terhadap perusahaan farmasi dari segi aktivitas, likuiditas, profitabilitas, dan rasio solvabilitas. Jadi bisa dikatakan terdapat perbedaan signifikan antara berbagai hal yang harus dipelajari sebelum dan saat pandemi co-19.
Analyzing the Antecedents and Consequences of Teacher Job Satisfaction in the Digital 4.0 Era Romy, Elly; Pada, Andi Tenri; Susanti, Neneng; Umiyati, Hesti; Sudirman, Acai
Jurnal Pendidikan Progresif Vol 12, No 3 (2022): Jurnal Pendidikan Progresif
Publisher : FKIP Universitas Lampung

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Abstract

Analyzing the Antecedents and Consequences of Teacher Job Satisfaction in the Digital 4.0 Era. Objectives: This research analyzes the antecedents and consequences of teacher job satisfaction in the digital 4.0 era. Methods: This study uses a quantitative approach with a theoretical model assessed by PLS-SEM analysis. The sampling technique was oriented to purposive sampling, so the samples obtained were 125 teachers. Findings: The results of this research suggest that principal supervision has no significant effect on teacher job satisfaction, while compensation significantly affects teacher job satisfaction. The results of this research also confirm that teacher job satisfaction significantly affects organizational citizenship behavior and teacher performance. Conclusion: This study concludes that the principal supervision program must be realized in implementing clinical and non-clinical supervision programs. Giving fair compensation will give teachers their motivation to work optimally. Job satisfaction shown by teachers can directly improve organizational citizenship behavior and teacher performance.Keywords: principal supervision,compensation,teacher job satisfaction, organizational citizenship behavior, teacher performance.DOI: http://dx.doi.org/10.23960/jpp.v12.i3.202222
Pentingnya Literasi Keuangan Pada Generasi Z (Studi Pada Siswa SMA dan SMK di Kota Bandung) Susanti, Neneng; Mukhlis, Tanti Irawati; Aji, Muhammad Bayu; Hasan, Oliver; Yanida, Pebri; Widajatun, Vincentia Wahju
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 7, No 10 (2024): Volume 7 No 10 (2024)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v7i10.14542

Abstract

ABSTRAK Pada era digitalisasi ekonomi semua kebutuhan dapat dengan cepat dan mudah dijangkau. Kenyamanan, kemudahkan akses dan kecepatan sudah memanjakan dalam prosesnya. Dengan adanya teknologi ini sangat membantu manusia dalam mencukupi kebutuhannya. Tentunya arus yang besar ini akan memberi dampak positif dan negatif kepada semua kalangan, khususnya kalangan generasi Z dan milenial. Literasi keuangan menjadi isu utama dan menjadi salah satu  kebijakan yang secara terus menerus dilakukan oleh pemerintah. Financial Fitness Index OCBC NISP merupakan hasil studi kolaboratif antara OCBC NISP dan NielsenIQ mengkaji sikap dan perilaku pengelolaan keuangan serta cara meningkatkannya  untuk menggambarkan kesehatan keuangan generasi muda Indonesia. Jumlah penduduk Indonesia saat ini didominasi oleh Gen Z dan Milenial, menurut hasil sensus Badan Pusat Statistik (BPS) 2020. Penduduk yang lahir antara tahun 1997 dan 2012 dikenal sebagai Generasi Z. Jumlah penduduk Gen Z mencapai 75,49 juta jiwa atau 27,94 persen dari total populasi 270,2 juta jiwa (Dukcapil: Jumlah Penduduk Indonesia Sebanyak 275,36 Juta Pada Juni 2022, n.d.). Generasi Z memiliki karakteristik fasih teknologi, berinteraksi dengan sosial media, ekspresif yang cenderung toleran dan multitasking. Dengan perkembangan teknologi yang ada disertai dengan karakteristik generasi Z, sangat memungkinkan untuk memiliki sikap konsumerisme pada generasi Z dan adanya kebutuhan terhadap literasi keuangan. Generasi Z yang memiliki pengetahuan akan pengelolaan keuangan seperti menabung, tidak selalu pasti memiliki perilaku menabung. Hasil penelitian menunjukkan bahwa tingkat literasi keuangan dewasa muda masih sangat rendah meskipun mereka tergolong financially active—terbukti dari kepemilikan kartu kredit. Tingkat literasi keuangan akan meningkat seiring dengan meningkatnya pendidikan. Tingkat literasi keuangan yang rendah, menunjukan bahwa pengetahuan generasi milenial akan tabungan dan pinjaman, asuransi dan investasi masih rendah. Kata Kunci:  Financial Literacy, Personal Finance, Financial Technology  ABSTRACT  In the era of economic digitalization, all needs can be reached quickly and easily. Convenience, ease of access and speed have spoiled the process. With this technology, it greatly helps humans in meeting their needs. Of course, this large flow will have positive and negative impacts on all groups, especially generation Z and millennials. Financial literacy is a major issue and is one of the policies that is continuously implemented by the government. The OCBC NISP Financial Fitness Index is the result of a collaborative study between OCBC NISP and NielsenIQ examining attitudes and behaviors in financial management and how to improve them to describe the financial health of Indonesia's young generation. The current population of Indonesia is dominated by Gen Z and Millennials, according to the results of the 2020 Central Statistics Agency (BPS) census. The population born between 1997 and 2012 is known as Generation Z. The population of Gen Z reached 75.49 million people or 27.94 percent of the total population of 270.2 million people (Dukcapil: The Population of Indonesia is 275.36 Million in June 2022, n.d.). Generation Z has the characteristics of being fluent in technology, interacting with social media, expressive who tend to be tolerant and multitasking. With the development of existing technology accompanied by the characteristics of generation Z, it is very possible to have a consumerist attitude in generation Z and the need for financial literacy. Generation Z who have knowledge of financial management such as saving, do not always have saving behavior. The results of the study show that the level of financial literacy of young adults is still very low even though they are classified as financially active—as evidenced by the ownership of credit cards. The level of financial literacy will increase along with increasing education. The low level of financial literacy shows that the knowledge of the millennial generation about savings and loans, insurance and investment is still low.  Keywords: Financial Literacy, Personal Finance, Financial Technology
The Influence of Risk Mitigation on Firm Value with Profitability as an Intervening Variable Novita Sari, Widya; Susanti, Neneng
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5915

Abstract

This study aims to analyze the effect of risk mitigation on firm value with profitability as an intervening variable in banking sub-sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. The independent variables in this research are Loan to Debt Ratio (LDR), Capital Adequacy Ratio (CAR), and Operating Expenses to Operating Income (BOPO). The dependent variable is Price to Book Value (PBV), while the intervening variable is Return on Assets (ROA). The study employs purposive sampling, multiple regression analysis, and Sobel test using SPSS 25 software, with a total sample of 45 banks listed on the IDX. The findings indicate a significant negative effect of LDR on ROA, a significant positive effect of CAR on ROA, and a significant negative effect of BOPO on ROA. Furthermore, LDR has a significant negative effect on PBV, CAR has a significant positive effect on PBV, BOPO has a significant negative effect on PBV, and ROA has a significant positive effect on PBV. ROA, as an intervening variable, is able to mediate the relationship between risk mitigation variables and firm value.