Claim Missing Document
Check
Articles

Found 26 Documents
Search

IS P2P LENDING EMERGING AS A NEW THREAT TO BANK CREDITS? Stanley, Nicklaus; Kohardinata, Cliff; Widianingsih, Luky Patricia; Junianto, Yopy; Ismawati, Anastasia Filiana; Sari, Evi Thelia
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 1 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i1.4630

Abstract

The emergence of fintech is one of the newest business models in the financial sector. One of fintech’s service products is P2P platforms. Since the P2P platform first emerged, it has experienced drastic and significant changes. The banking sector, which distributes credits to consumers in the form of working capital credit, consumption credit, and investment credit, has a major contribution to Indonesia’s economic growth and must be cautious of the significant growth of P2P lending. This empirical study aims to examine the impact of P2P lending on working capital credit, consumption credit, and investment credit in Indonesia throughout 2022. This empirical study uses secondary data obtained from the Financial Services Authority (OJK) website from January 2022 to December 2022which is then analyzed using panel data regression. The results of this empirical study show that P2P lending does not significantly affect working capital credit and investment credit, but instead has a significant positive effect on consumption credit.
Operational Risk Assessment of an English Academy in Yogyakarta Ismawati, Anastasia Filiana
Jurnal Entrepreneur dan Entrepreneurship Vol. 9 No. 2 (2020): Jurnal Entrepreneur dan Entrepreneurship
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jee.v9i2.1442

Abstract

This research was conducted for the risk assessment on the operational activities in order to assist PT. XYZ in managing the operational activities which leads to the goals of the firm. The use of Enterprise Risk Management (ERM) can help the organization to manage the risks holistically using the intergrated methods. This research focused on the risk assessment in PT. XYZ, especially for its operating, and provided a strategy of improvement from the existing risks. The methodology used in this research is a case study with triangulation of sources as the tool to conduct the data analysis. The informants of this research are the Operational Manager of PT. XYZ and five teachers. The data was obtained by conducting interviews and there were six operational risks found which would be best to respond and to manage as soon as possible for minimizing the risks. The result of this research is to hope that PT. XYZ shall be able to manage the risks by using the ERM methodology in order to have the business in the long run and to be successfully competing in the market.
THE EVALUATION OF THE BUSINESS PLAN OF UNIVERSITY ALUMNI USING CONTINUOUS IMPROVEMENT MINDSET CONCEPT Ismawati, Anastasia Filiana
Review of Management and Entrepreneurship Vol. 2 No. 2 (2018): Review of Management and Entrepreneurship
Publisher : International Business Management - Universitas Ciputra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (106.318 KB) | DOI: 10.37715/rme.v2i2.974

Abstract

In the past, producers think only about the outcome of production, however, producers began to shift, as the need of customers must be in line with the purpose of the product or service that is produced. This phenomenon enables product and service suppliers to obtain new opportunities from the unfulfilled wants and needs of customers. One of the mindsets that can help excelling a business and controls business projects is continuous improvement mindset, which is a continuous revision of the operational activity of a business that can be implemented with the resources that the business owns. This study identified the effect of continuous improvement mindset on the business of alumni of University A located in Surabaya and University B located in Yogyakarta based on the teaching pattern that is received by the alumni. Data collection was done using interviews with alumni business. There is a similarity in continuous improvement mindset behavior between alumni of Universities A and B. Continuous improvement mindset is still implemented by both alumni from both universities. The research findings showed that the education in each study program and entrepreneurship teaching are interconnected. The control over alumni’s business project is positively impacting with the implementation of continuous improvement mindset. The implemented control can impact sales, operational system and the increase of customer service
ANALISIS PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERIODE 2020, 2021, 2022, DAN 2023 PADA PERUSAHAAN YANG TERDAFTAR DI SRIKEHATI ismawati, anastasia filiana
PERFORMA Vol. 10 No. 1 (2025): Jurnal Performa: Jurnal Manajemen dan Start Up Bisnis
Publisher : Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/performa.v10i1.5578

Abstract

Nilai perusahaan merupakan penggambaran dari para investor yang dapat dikaitkan dengan harga saham. Mengoptimalisasikan nilai perusahaan sangat penting untuk pengelolaan bisnis dengan tujuan mensejahterakan internal dan eksternal perusahaan. Nilai perusahaan dapat dilihat dari nilai saham perusahaan yang bersangkutan dan salah satunya dapat dievaluasi dengan menggunakan Price to Book Value (PBV). Tujuan dari penelitian ini untuk mengetahui pengaruh profitabilitas khususnya dari sisi Return on Assets (ROA) dan Return on Equity (ROE) terhadap nilai perusahaan. Penelitian ini meneliti perusahaan yang terdaftar di indeks Sri Kehati pada periode 2020 hingga 2023 sejumlah 25 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil dalam penelitian ini menunjukkan bahwa Return on Aseets (ROA) tidak berpengaruh pada nilai perusahaan dan Return on Equity (ROE) berpengaruh pada nilai perusahaan. Kondisi ekonomi yang tidak menentu, menuntut setiap bisnis untuk selalu berinovasi dan bersaing secara ketat. peningkatan kinerja perlu dilakukan secara berkelanjutan untuk seluruh perusahaan. Kedepannya sebaiknya perusahaan dapat lebih mengelola ROA karena dapat menjadi salah satu indikator perusahaan bagi calon investor dan untuk keuangan perusahaan di masa depan
THE VALUE RELEVANCE OF ENVIRONMENTAL PERFORMANCE, CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE, AND RETURN ON EQUITY Gunardi, Ega Jenny; Widianingsih, Luky Patricia; Ismawati, Anastasia Filiana
Research In Management and Accounting (RIMA) Vol. 4 No. 1 (2021): June
Publisher : Fakultas Bisnis Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/rima.v4i1.3130

Abstract

This study aims to examine the value relevance of green accounting practice measured by environmental rating through PROPER which is assessed by the Ministry of Environment and Forestry (KLHK) and environmental disclosure activities from an internal party, called sustainability report, of listed mining and agriculture companies on the Indonesian Stock Exchange. This study also tests whether return on equity can strengthen the value relevance of environmental performance and CSR disclosure. The sample consists of 63 firm-year observations. The empirical results showed that the effect of book value of equity and earnings on share price are significant. The study reveals book value of equity exhibits a negative relationship in stock price, while earnings exhibit a negative relationship. However,  environmental performance and CSR disclosure are found not statistically significant impact in terms of share price, which conclude they don’t have value relevance. The study also found that ROE hasn’t succeeded to strengthen the value relevance of environmental performance and CSR disclosure. 
INTELLECTUAL CAPITAL, FIRM PERFORMANCE AND PRESIDENT DIRECTOR LEVEL OF EDUCATION AND SPECIALIZATION Sietas, Syarine Geannah; Widianingsih, Luky Patricia; Ismawati, Anastasia Filiana
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3032

Abstract

Research Purposes. This study was conducted to determine the effect of intellectual capital on company performance, with the level of education and specialization of the President Director as moderating variables.Research Method. The sample used in this study is a non-financial state-owned company listed on the Indonesia Stock Exchange for the period 2015-2019. Data collection uses secondary data derived from company annual reports. Data analysis used simple linear regression and moderated regression using SPSS 25.Research Result and Findings. This study indicates that intellectual capital has a positive effect on company performance as proxied by ROA. The President Director’s educational background variables, namely education level, and specialization, cannot moderate the effect of intellectual capital on company performance.