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THE ROLE OF POVERTY ALLEVIATION IN BOJONEGORO: FLOOD WELL-MAINTAIN Sri Suryaningsum; Moch Irhas Effendi; Hendri Gusaptono
Eksos LPPM Vol 1, No 01 (2015)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat UPN Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/eksos.v1i01.1509

This paper discusses about flood that usually happens in some regions in Indonesia especiallyin the rain season. Flood is one of scary phenomenon for people who are not well-prepared toface it. It is believed as natural disaster because it comes from the overflow of river.However, it also happens because of human activities who unconsciously often throw rubbishinto the river, that makes the water cannot well-flown, stagnant, and the water will overflow.Another cause is illegal logging in the forest, that decrease the absorption area of rain waterand causes flood.The flood that will be discussed in this writing is flood that happens in Bojonegoro. Thepeople there are well-prepared to face it, especially at about these last 6 years. And the onewho responsible for it is Suyoto as the district leader (Bupati) of Bojonegoro. Suyoto isclaimed to be successful man to lead and prepare Bojonegoro people to face flood. He hascertain treatments to make flood not as a scary phenomenon for them. Flood is one of thegifts of God for Bojonegoro people that can help their life.The conclusion of this paper is that the good maintenance of flood in Bojonegoro maybecome the role model for other regions. The stakeholders of government and the citizens areunited as one team, together in facing flood.Keywords: Flood, good maintenance of flood

Kinerja Keuangan Perusahaan Teknologi dan Telekomunikasi: Komparasi Empiris Antar Negara-Negara Asean Didi Achjari; Sri Suryaningsum
Jurnal Akuntansi dan Auditing Indonesia Vol. 12 No. 2 (2008)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

The number of information and communication technology (ICT) compa¬nies increase in ASEAN countries. The current study investigates financial perfor¬mance profile of ICT companies in ASEAN. This study, extending Machfoedz’s (1999) study, uses four indicators to assess company financial performance: very good, good, poor, and very poor. Company’s performance is assessed in regard to four factors: liquidity, solvency, total profitability, and internal profitability. Data of ICT companies from six members of ASEAN countries for year 2004, 2005, 2006, and 2007 are used. ANOVA is employed to examine four financial performance fac¬tors in six countries. Another analysis using paired T-test is performed to assess four level of company’s financial performance in six countries of ASEAN. The results of com¬pany in ASEAN level suggest (1) very good liquidity and solvency, (2) good profita¬bility. Unfortunately, external profitability shows a poor performance. In addi¬tion, the analysis on each country indicates mixed results. Finally, the results of this study can be used by government in each ASEAN country to formulate suppor¬tive environment and policy for ICT companies.Kata kunci: Information and Communication Technology Companies, ASEAN Countries, Cur¬rent Ratio, Solvency, Internal Profitabilitay, External Profitability

PENGARUH INDIKATOR NONKEUANGAN DAN KEUANGAN TERHADAP KINERJA PERUSAHAAN (KOMPARASI EMPIRIS: INDONESIA, VIETNAM, DAN MALAYSIA) Didi Achjari; Sri Suryaningsum
Jurnal Ekonomi Dan Bisnis Vol 10, No 1 (2012): Jurnal Ekonomi dan Bisnis, Maret 2012
Publisher : Fakultas Ekonomi Universitas Pekalongan

The effect of indicators non-financial and financial Implementation has been interesting topics in Indonesia,Malaysia, and Vietnam. The current study aims to investigate transparation of indicators non-financial andfinancial especially in telecommunication and technology industry sector. The indicators of non-financial are measured using some surrogates such as corporate action, GCG elements inorganization structure, Bureau van Dijk Electronic Publishing (BvDEP) independence indicator, and auditedfinancial report result. The indicator of financial is measured using one surrogate as return of total assets. Samples used in this studyare telecommuncation and technology companies from three countries are Indonesia, Malaysia, and Vietnam.Data obtained from OSIRIS database from year 2005 to 2007 is examined using regression analysis. This study result is factors that influence net profit in Indonesia, Malaysia, and Vietnam are vary. In Indonesia,independence indicator and corporate action affect net profit. In Malaysia, the influencing factors are corporateaction, independence indicator, financial report result, and return of total assets. Meanwhile, in Vietnam,corporate actions, the number of GCG members and return of total assests influence the net profit oftelecommunication and technology companies.Keywords: indicators of financial & non-financial, telecommunication and technology industry, Indonesia, Vietnam, Malaysia.

ANALYSIS OF FINANCIAL RATIO OF REGIONAL REVENUE AND EXPENDITURE BUDGET OF WEST JAVA PROVINCE Sri Suryaningsum; Nina Yuliani; Berliana Kusumastutik; Rakyan Widhowati Tanjung
Jurnal Ilmu Administrasi dan Bisnis Vol 18, No 1 (2020): Jurnal Administrasi Bisnis (JABis)
Publisher : Program Studi Ilmu Administrasi Bisnis, UPN Veteran Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/jurnaladmbisnis.v18i1.10453

THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY (CSR), CAPITAL STRUCTURE, AND DIVIDEND POLICY ON COMPANY VALUE IN ENERGY SECTOR COMPANIES Awanda Novi Cahyawati; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 1 No. 4 (2024): April: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.356

This study aims to empirically test the effect of corporate social responsibility (CSR), capital structure, and dividend policy on company value in energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This study uses the latest GRI standard, namely 101, which replaces the GRI standard 304 regarding biodiversity, so that it is expected to provide a more accurate assessment of the company's CSR, especially regarding environmental aspects, especially biodiversity. This study uses a sample of 120 consisting of 38 companies obtained based on the purposive sampling method. The data used in this study are secondary data consisting of annual reports and sustainability reports obtained from the official website of the Indonesia Stock Exchange and the company's official website. This study uses multiple linear regression analysis techniques. The results of this study indicate that CSR and capital structure do not affect company value. CSR and capital structure require costs for long-term projects and sustainability in the energy sector, so their impact on company value cannot be felt directly. Meanwhile, dividend policy has a positive effect on company value. Investors prefer dividend rewards obtained in the short term.

ANALYSIS OF STOCK PRICE EVALUATION IN THE ENERGY SECTOR AND CONSUMER CYCLICAL SECTOR DURING IPO AND AT THE END OF 2024 Prasetya, Fikri Dwi; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 2 No. 1 (2024): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.395

This study aims to evaluate the performance of energy and consumer cyclical sector stocks on the Indonesia Stock Exchange by comparing the stock price at the end of 2024 to the share price at the time of the Initial Public Offering (IPO) as the basis for an investment strategy in 2025. This study uses a quantitative method with differential test analysis, with data from 21 companies in the energy sector and 49 companies in the consumer cyclical sector that meet the sample criteria. The study results show that in hypothesis 1, there is no significant difference between the share price at the time of the IPO and the end of 2024 in energy sector companies. For hypothesis 2, there is a significant difference between the share price at the time of the IPO and the end of 2024 in companies in the consumer cyclical sector. For hypothesis 3, there is no significant difference in stock prices during IPOs between the energy sector and consumer cyclical, with the average stock price at the time of IPO in the energy sector higher than that of the consumer cyclical sector. For the 4th hypothesis, there is a significant difference in stock prices at the end of 2024 between the energy and consumer cyclical sectors, with the average stock price at the end of 2024 in the energy sector being higher than in the consumer cyclical sector.

EVENT HISTORY ANALYSIS (EHA) METHOD AS EVENT STUDY DEVELOPMENT Sri Suryaningsum; Prasetya, Fikri Dwi
Count : Journal of Accounting, Business and Management Vol. 2 No. 1 (2024): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i4.396

This study aims to introduce event history analysis (EHA) as an alternative to event study in accounting, business, and economics research, especially for events that span a long time. Event Studies are generally limited to analysing daily events, whereas many phenomena in this area, such as post-IPO stock price stabilization, require long-term analysis. Event History Analysis, which originated in medicine, has evolved and began to be used in business research in Western countries. However, its use in Indonesia is still limited. Inappropriate use of Event Studies for long-term events may lead to biased research results. The method used in this study is an in-depth comparative literature analysis between Event Study and Event History Analysis. In addition, data testing simulations were carried out using Event History Analysis. The results of this study present a comprehensive comparison table between Event Study and Event History Analysis. Practical guidance on data preparation for COX regression analysis (one of the EHA methods) is also provided. This study also provides examples of research titles relevant to EHA, complete with event identification, independent variables, and expected interpretations. This study contributes to increasing the validity and accuracy of analyses in studies involving a relatively long time span.

COMMON SIZE ANALYSIS AT PT ADARO ENERGY INDONESIA TBK BEFORE AND DURING COVID – 19 Baniady Gennody Pronosokodewo; Nur Ika Yuliastuti; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 1 No. 1 (2023): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.39

The global health crisis in the form of the Covid-19 pandemic has a major impact on national economic activities and the global economy. The Covid-19 phenomenon is very influential on companies - large to small companies. This analysis uses the common size method. This method is very helpful in reading financial statements. Changes that occur in the statement of financial position or profit and loss can be detected quickly and permanently. The study intends to analyze the financial performance of PT Adaro Energy Indonesia Tbk before and during Covid-19 using the common size analysis method. In this study, the technique of comparative descriptive analysis between years was used. The research uses annual report data. The data used is the time range from 2018 to 2021.The results of the analysis of the research show (1) the company's short-term financial condition in terms of current assets did not experience significant changes in 2018- 2021. (2) short-term financial conditions seen from current liabilities tended to increase during the year, on the contrary, long-term liabilities decrease. (3) For equity from 2018 to 2019 and from 2020 to 2021, it has decreased but is still around 59%. (4) Common size analysis of PT Adaro Energy Indonesia's income statement shows that the percentage of net profit to operatingincome will increase in 2021 to 25.7%.

COMPANY HEALTH LEVEL ANALYSIS WITH FINANCIAL ASPECTS AT PT PERUSAHAAN GAS NEGARA TBK Baniady Gennody Pronosokodewo; Tantri Dyah Ayu Lestari; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 1 No. 1 (2023): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.40

The company's financial health information is needed to protect the company's existence from competitors. Companies that need to be assessed for their financial health are State-Owned Enterprises, therefore the Minister of State-Owned Enterprises Decree No: Kep-100/MBU/2002 appears to assess the soundness of SOEs. This study aims to determine the level of financial health of the company at PT Perusahaan Gas Negara (Persero) Tbk for the period 2018-2021. By using eight (8) indicators, namely: Return On Equity (ROE), Return On Investment (ROI), Current Ratio, Cash Ratio, Collection Periods (CP), Inventory Turnover (PP), Total Asset Turn Over (TATO) , Ratio of total own capital to total assets. The results of the discussion can be seen that the financial performance of PT Perusahaan Gas Negara (Persero) Tbk in the last four years is in an unhealthy condition, it is hoped that the company will be able to improve the level of financial health.

ANALYSIS OF FINANCIAL PERFORMANCE OF PT ASTRA AGRO LESTARI TBK IN THE PERIOD BEFORE AND DURING THE COVID-19 PANDEMIC USING THE ECONOMIC VALUE ADDED APPROACH Hanifah Nur Hidayah; Baniady Gennody Pronosokodewo; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 1 No. 1 (2023): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.41

The COVID-19 pandemic has made various changes in every aspect of life, one of which is the industrial world. Economic uncertainty raises a lot of speculation which sectors will benefit and lose. This study uses the Economic Value Added (EVA) approach. This method is an indicator of the added value of an investment every year in a company, with this method can see the added economic value during a certain period and can be one way to assess the company's performance. This study aims to provide an overview of the impact on PT Astra Agro Lestari Tbk during the Covid-19 pandemic, and analyze the company's financial performance using the Economic Value Added (EVA) analysis method. This study uses a descriptive analysis technique with a quantitative approach. This study uses secondary data in the form of financial statements obtained from the financial statements of PT Astra Agro Lestari Tbk for the 2018-2021 period.

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