Article Per Year (5 Year)
p-Index From 2020 - 2025
3.687
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Teknologi JRMA (Jurnal Riset Manajemen dan Akuntansi) MODUS-Jurnal Ekonomi dan Bisnis Tasharruf: Journal Economics and Business of Islam Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Manajemen dan Kewirausahaan International Journal of Applied Business and International Management Asia Pacific Journal of Management and Education Journal of International Conference Proceedings Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Society
Lydia Ivana Kumajas
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
DANA DARURAT DI MASA PANDEMI COVID-19 Kumajas, Lydia Ivana; Wuryaningrat, Nikolas Fajar
Modus Journals Vol 33, No 1 (2021): MODUS
Publisher : Faculty of Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v33i1.4061

Abstract

ABSTRACTIn financial management, the main issue in financial planning is estimating future cash flows, because it is influenced by various risks. One way to reduce risk is by placing an emergency fund. During the Covid-19 pandemic, the importance of financial planning was seen by placing an emergency fund when individuals, families, and companies experienced economic problems due to the Covid-19 pandemic. This study aims to describe the communities’ awareness and knowledge and their readiness to face ‘rainy day’ by preparing financial umbrella or emergency fund, and whether the greater the income, the greater the umbrella allocated as stated in Keynes's theory. Descriptive research methods are used to get this picture. Online survey with Survey Monkey application was conducted on a small portion of the community in various regions in Indonesia. The results of this study showed that 91 community members were aware of emergency fund, although not all of them prepared it. The interesting finding is that high-income respondents were not of the group which allocated bigger emergency fund. Hence, this could not give fit descriptions with Keynes Theory.        Keywords: Pandemic of Covid-19; rainy day; Keynes theory; emergency fund ABSTRAKDalam manajemen keuangan, kesulitan utama dalam membuat perencanaan adalah mengestimasi arus kas di masa depan, karena dipengaruhi oleh berbagai risiko. Salah satu cara untuk mengurangi risiko adalah membuat perencanaan keuangan dengan menempatkan dana darurat. Di masa pandemi Covid-19 ini terlihat pentingnya perencanaan keuangan dengan menempatkan dana darurat atau ketika individu/perusahaan mengalami masalah ekonomi akibat pandemi Covid-19. Penelitian ini bertujuan mendapatkan gambaran kesadaran dan pengetahuan masyarakat dan kesiapannya menghadapi keadaan sulit ‘rainy day’ dengan menyiapkan dana darurat sebagai payung keuangan, dan apakah semakin besar penghasilan maka akan semakin besar dana darurat yang dialokasikan seperti yang dikemukakan dalam teori Keynes. Metode penelitian deskriptif digunakan untuk mendapatkan gambaran tersebut. Survei online dengan aplikasi Survey Monkey dilakukan pada sebagian kecil masyarakat di berbagai daerah di Indonesia. Hasil penelitian dari 91 responden sebagian besar sudah mengetahui mengenai dana darurat, akan tetapi walaupun mengetahui pentingnya dana darurat tidak semua sudah menyediakan dana tersebut. Menariknya, responden pada kelompok penghasilan tertinggi bukanlah kelompok yang mengalokasikan dana darurat paling besar. Dengan demikian, tidak terlalu memberikan gambaran yang sesuai dengan teori Keynes.Kata kunci: Pandemi Covid-19; risiko; teori Keynes; dana darurat
PENERAPAN CORPORATE GOVERNANCE UNTUK KEPUTUSAN PENDANAAN PADA PERUSAHAAN MULTINASIONAL DAN NON MULTINASIONAL Lydia I Kumajas
Tasharruf: Journal Economics and Business of Islam Vol 1, No 2 (2016): December
Publisher : IAIN Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30984/tjebi.v1i2.385

Abstract

Abstract            The purpose of this research was to compare the implementation of the corporate governance. The comparison are between the companies which the controlling shareholders is a multinational company (group one) and non multinational company (group two), whether in the period before the economic crisis and the period during the economic crisis. Corporate governance is measured by perspective corporate financing decision (DER as a proxy).             This research uses samples in a manufacturing company which listed on the Indonesian Stock Exchange. The number of samples is 52 companies, which are divided into 30 companies as a group one and 22 companies in a group two. Observation period was 2006 to 2007 as the period before the crisis and 2008 as a period during the crisis.               The result of this research indicated companies in group one had a lower DER than firms in group two in period of crisis. In other word group one has better implementation of corporate governance than group two.
Persepsi Sosial Masyarakat Sulawesi Utara Di Saat Pandemi Covid-19 Nikolas F. Wuryaningrat; Aditya Pandowo; Lydia I. Kumajas
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 4 No. 1 (2020): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia - Edisi Desember 2020
Publisher : Forum Inovasi Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (725.162 KB) | DOI: 10.31842/jurnalinobis.v4i1.163

Abstract

Tujuan penelitian ini untuk mengeksplorasi persepsi masyarakat atas pandemic Covid-19 dan dampak yang terjadi. Fenomena panic buying dan consumer hoarding turut dielaborasi sebagai titik akhir pandemic Covid-19. Sebanyak 220 responden dijadikan obyek penelitian dengan teknik pengambilan sampel menggunakan metode convenience sampling. Kuesioner disebarkan secara daring dengan menggunakan aplikasi survey monkey kepada calon responden diseluruh propinsi Sulawesi Utara. Hasil penelitian dari 220 respondenmenunjukkan kecemasan dan kekhawatiran akan ketidakpastian merupakan penyebab terjadinya fenomena panic buying dan consumer hoarding. Meski demikian, responden tetap optimis dapat melanjutkan aktivitas rutin pada saat pandemic Covid-19 berakhir karena tingginya kepercayaan kepada pemerintah, baik pusat maupun daerah. Selain itu, pandemic Covid-19 memberikan efek positif (peduli dengan kesehatan) dan negative terhentinya aktivitas luar rumah di masyarakat.
PENGARUH INFLASI, BI RATE, DAN NILATUKAR RUPIAH-DOLLAR AMERIKA TERHADAP HARGA SAHAM PT. KRAKATAU STEEL (Persero) Tbk. DI BURSA EFEK INDONESIA PERIODE 2011 -2018 Moses Noele; Alzefin Sinolungan; Lydia Kumajas
Manajemen dan Kewirausahaan Vol. 1 No. 2 (2020): Manajemen dan Kewirausahaan
Publisher : Manajemen FE Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.505 KB) | DOI: 10.53682/mk.v1i2.633

Abstract

Telaah ini ditujukan agar dapat menguji pengaruh inflasi tingkat suku bunga bank dan nilai tukar Rupiah-Dollar Amerika terhadap harga saham PT. Krakatau Steel di Bursa Efek Indonesia Periode 2015-2018. Teknik analisis yang digunakan adalah regresi linier berganda, sementara uji hipotesis menggunakan uji-t serta uji-F dengan tingkat signifikansi 5%. Pengujian asumsi klasik yang digunakan dalam penelitian ini meliputi uji normalitas, multikolinearitas, autokorelasi dan heteroskedastisitas. Hasil penelitian menunjukan bahwa, secara sendiri sendiri. Inflasi dan nlai tukar memiliki hubungan negatif terhadap harga saham PT. Krakatau Steel (persero) Tbk, sedangkan BI Rate tidak berpengaruh terhadap harga saham PT. Krakatau Steel (persero) Tbk. Secara bersaman inflasi, BI Rate serta Kurs terdapat hubungan yang negative dan signifikan terhadap harga saham PT. Krakatau Steel (persero) Tbk.
Market Reaction on The Announcement of SRI-KEHATI and FTSE4GBM Indices Lydia Ivana Kumajas; Sri Murni; Maryam Mangantar; Ivonne Stanley Saerang; Joy Elly Tulung
International Journal of Applied Business and International Management Vol 7, No 2 (2022): August 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.324 KB) | DOI: 10.32535/ijabim.v7i2.1607

Abstract

This study aims to determine the market reaction to the announcement of additional shares on the SRI-KEHATI and FTSE4Good (F4GBM) Index during the Covid 19 2020 and 2021 periods. The indicator of market reaction is observed through Trading Volume Activity (TVA). The results show that there is a significant TVA around the announcement date on both observed indices, this study uses an event study
Tax and Poverty in Indonesia Lydia Ivana Kumajas; Steven Tumbelaka; Merry L. Kumajas
Journal of International Conference Proceedings (JICP) Vol 1, No 2 (2018): Proceedings of the 2nd International Conference of Project Management (ICPM) Gor
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (33.932 KB) | DOI: 10.32535/jicp.v1i2.238

Abstract

Tax is one of the financial resources, taxes were expected to have a positive impact on reducing poverty. It is assumed poverty will be reduced through improved health and education. The Indonesian government tried to increase its revenues through taxes. Various regulations were made even at the same time various cases were found which reduced public trust in tax utilization. Government efforts were proved successful in increasing the state revenues from the tax sector. Visible from the increase in realization of tax revenues from 2007 to 2016, the tax income was expected to be followed by an increased public trust of tax utilization. In turn, increasing tax income is expected to improve welfare. The welfare of Indonesian population, can be seen from several indicators of social issue and population density in poverty, education and health. Government assistance through various health and education funds both cash money and non-cash could have an impact on the declining number of poor people in Indonesia. The aim of this study, were to obtain observed data of positive effect tax income on reducing of the number of poverties, through improving education and health. This research was expected provide an overview of the benefits of public compliance in paying taxes, and as the result of evaluating the use of tax in an effort to reduce the number of poor people in Indonesia. The observation data used 2018 Indonesia Statistical Bureau (BPS) report. The result of this study showed, in 2016 there were decreasing poverty number on 21 Province compared with 2015 data. On the other hand, in 2017 compared with 2016, there were 14 Province experienced the increasing number on poverty. The conclusion of the result, which even the amount of tax revenue increased it does not mean the number of poverties will be reduce. The result gave the opportunity to the other research to find out behind the reason the phenomenon occurs. Keyword: Tax, poverty, education, welfare, public trust
The Anomaly of Leading Indicator Lydia I. Kumajas; Novie Rarung; Natalia A. Malau
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1716

Abstract

The counter cyclical strategy used to deal with the Covid-19 pandemic is through fiscal policy, government expenditure by refocusing on the health sector and economic recovery. This policy is not only carried out in Indonesia but in other affected countries. In general, government expenditure has made positive impact on GDP, but during the COVID-19 pandemic this affect became negative. Using data from 137 countries, government health expenditure has a negative impact on GDP. If government expenditure policies continue to focus on health care, it will have an impact on other sectors, ultimately negative economic growth. In addition to refocusing on health expenditure, there are also assistance programs for affected communities. Higher aid should affect the GDP, but there is no difference in GDP growth between the two groups of countries based on the percentage of income support. Government expenditure policies in each country certainly aim to maintain the stability of the country, but the policy objectives should be allocated not only curatively but also preventively by taking into account the long-term impact post covid-19 Era. Keywords: GDP, Government Expenditure, Government Health Expenditure, Income Support, Refocusing.
FINANCIAL DISTRESS PERUSAHAAN TRANSPORTASI DI INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 Lydia Ivana Kumajas
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.304 KB) | DOI: 10.25105/jipak.v17i1.8698

Abstract

Bankruptcy is a frightening specter where companies are powerless to handle financial distress situations due to various causes. In 2020 the health crisis due to the Covid-19 pandemic hit all countries without exception. One of the sectors affected is transportation, on the Indonesian stock exchange listed transportation companies in the sub-sector are 74 transportation. This study examines the financial distress of 16 major transportation companies with the Altman and Grover bankruptcy indicators before and during the Covid-19 pandemic. Based on the results of the calculation of the Altman model, it indicates that the transportation companies in the period before Covid-19 and during Covid-19 were more in the red zone of financial distress compared to the Grover model. However, on average, both models are in financial distress both during the Covid-19 pandemi and before the Covid-19 pandemic. This result is confirmed by the paired sample t-test, where the financial distress of transportation companies in Indonesia is not significantly different both before and during the Covid-19 pandemic in the two financial distress measurement models. In other words, both before Covid-19 and during Covid-19, transportation companies in Indonesia had experienced financial distress.
Pengaruh Struktur Modal Dan Pertumbuhan Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020 Yuwinda Manarisip; Tinneke Sumual; Lydia Kumajas
Manajemen dan Kewirausahaan Vol. 3 No. 2 (2022): Manajemen dan Kewirausahaan
Publisher : Manajemen FEB Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/mk.v3i2.3926

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dan mengetahui pengaruh struktur modal dan pertumbuhan perusahaan terhadap kebijakan dividen. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil melalui website resmi Bursa Efek Indonesia (www.idx.co.id) dan menggunakan metode asosiatif yang bersifat kuantitatif. sampel dalam penelitian ini terdiri dari 16 perusahaan sektor aneka industry yang terdaftar di Bursa Efek Indonesia selama 6 tahun, yaitu dari tahun 2015-2020. Metode analisis yang digunakan dalam penelitian ini menggunakan analisis regresi data panel dengan Random Effect Model (REM) sebagai model yang terpilih. Hasil penelitian menunjukkan bahwa Struktur Modal (DER) berpengaruh negative dan signifikan terhadap kebijakan dividen (DPR) hasil penelitian ini didukung oleh teori keagenan. Pertumbuhan perusahaan (Aset/Growth) berpengaruh positif dan tidak signifikan terhadap kebijakan dividen (DPR) hasil penelitian ini didukung oleh signalling Theory.   The purpose of this study is to analyze and determine the effect of capital structure and company growth on dividend policy. The data used in this study is secondary data taken through the official website of the Indonesia Stock Exchange (www.idx.co.id) and using quantitative associative methods. The sample in this study consisted of 16 companies in the various industrial sectors listed on the Indonesia Stock Exchange for 6 years. The analytical method used in this study uses panel data regression analysis with the Random Effect Model (REM) as the chosen model. The results show that capital structure (DER) has a negative and significant effect on Dividend Policy (DPR). The results of this study are supported by agency theory. Company growth (Assets/Growth) has a positive and insignificant effect on dividend policy (DPR). The results of this study are supported by signaling theory.  
Financial Retirement Plan Based on Knowledge-Based View Theory Perspective Kumajas, Lydia Ivana; Wuryaningrat, Nikolas Fajar
Jurnal Manajemen Teknologi Vol 21, No 3 (2022)
Publisher : SBM ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2022.21.3.5

Abstract

Abstract. Retirement usually occurs in the age range of 55–65, depending on the type of job. However, during the COVID-19 pandemic, it may not be adequate to measure retirement only by age because many employees were forced to retire early. Thus, the issue of retirement planning has once again become a relevant issue to discuss. Most previous studies explain that retirement planning uses the theory of planned behavior, but unlike these, this study approaches retirement planning with the knowledge-based view theory. The theory of knowledge-based view can explain knowledge as a fundamental resource for an individual’s ability to plan retirement. Data was collected for this study from a survey for employees and professionals in Indonesia and was analyzed with PLS-SEM. Empirical evidence showed that knowledge sharing actually weakens the influence of family financial education on retirement planning. Therefore, it can be concluded that knowledge sharing cannot strengthen family education to make better retirement planning. This study also revealed the possibility that knowledge sharing could change employee retirement planning into other financial plans that are also beneficial for retirement.Keywords: Retirement planning; theory planned behavior; knowledge-based view; knowledge sharing; financial planning Abstrak. Pensiun biasanya diukur berdasarkan usia, dalam rentang usia 55-65 tahun, tergantung pada jenis pekerjaannya. Namun, di masa pandemi Covid-19, masa pensiun mungkin tidak lagi cukup diukur dengan hanya berdasarkan usia. Hal itu dikarenakan banyak karyawan yang terpaksa pensiun dini selama pandemi.  Dengan demikian pada masa pandemi isu perencanaan pensiun sekali lagi menjadi masalah yang menarik untuk didiskusikan. Sebagian besar penelitian sebelumnya menjelaskan perencanaan pensiun menggunakan dasar theory planned behavior (TPB), namun berbeda dengan banyak penelitian sebelumnya, dalam penelitian ini perencanaan pensiun didekati dengan teori knowledge-based view theory (KBV). Teori KBV diasumsikan bisa menjelaskan pengetahuan sebagai sumber daya mendasar bagi kemampuan individu untuk membuat perencanaan pensiun. Dalam survei yang dilakukan terhadap karyawan dan profesional di Indonesia. Data yang terkumpul kemudian dianalisis dengan PLS-SEM. Bukti empiris menunjukkan bahwa berbagi pengetahuan justru melemahkan pengaruh antara pendidikan keuangan keluarga terhadap perencanaan pensiun. Oleh karena itu, dapat disimpulkan bahwa berbagi pengetahuan tidak bisa menguatkan pendidikan keluarga untuk membuat perencanaan pensiun yang lebih baik. Dalam penelitian ini juga diungkapkan adanya kemungkinan bahwa berbagi pengetahuan dapat membuat perubahan pada perencanaan pensiun karyawan menjadi rencana keuangan lainnya yang bermanfaat juga bagi masa pensiun, dimungkinkan untuk membuat perubahan dalam perencanaan pensiun menjadi bentuk lain dari perencanaan keuangan.Kata kunci: Perencanaan pensiun; theory planned behavior; knowledge-based view; berbagi pengetahuan; perencanaan keuangan
Co-Authors Adithya Pandowo Alzefin Y.R.M Sinolungan Deitje Adolfien Katuuk Ignatius Javier C. Tuerah Ivonne Stanley Saerang Jessylistina Langie Joy Elly Tulung Krisdayanti Rapa Lembong, Herningsih Sutri Maryam Mangantar Merry L. Kumajas Mokoagouw, Sevny Moniaga, Veronica Moses Noele Natalia Artha Malau Nikolas Fajar Wuryaningrat Noele, Moses Novie Rarung Sevny Mokoagouw Sinolungan, Alzefin YRM Sri Murni Tinneke Evie Meggy Sumual Tumbelaka, Steven Set Xaverius Veronica Moniaga Yuwinda Manarisip