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Comparative analysis of financial performance in the tourism industry before and during the COVID-19 virus outbreak Subing, Hesty Juni Tambuati; Nugroho, Randhy; Lapae, Kanaya
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1437

This research seeks to conduct a comparative analysis of the financial performance among companies within the tourism industry sector, restaurants, and hotels listed on the IDX as measured by financial ratios (CR, DER, ROE, TATO) and Stock Price. Employing a quantitative research approach, the study utilized secondary data collected from quarterly financial reports spanning from 2018 to the quarter of 2021. The sampling method was purposive, with seven companies included in the study. The normality test was conducted using the Kolmogorov-Smirnov method; it was determined that the dataset did not exhibit a normal distribution, so the non-parametric Wilcoxon signed-rank test was used. The study's findings indicate that the CR and DER did not exhibit significant differences before and during the Covid-19 virus outbreak. Conversely, ROE, TATO, and Stock Prices demonstrated notable differences before and during the Covid-19.

Dividend Policy as a Moderating Variable on the Effect of SIZE, Debt Policy, and Profitability on Stock Returns Apriansyah, Poni Melati; Subing, Hesty Juni Tambuati; Sari, Imelda; Nugroho, Randhy
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2715

Currently the economy in Indonesia is developing rapidly. Indonesia's economic growth in 2021 will also improve. The goal of investors investing in a company is to obtain returns. Then, there are several factors that influence stock returns, including company size, debt policy and profitability. This research aims to examine the influence of Company Size, Debt Policy and Profitability on Stock Returns with Dividend Policy as a moderating variable in non-financial companies included in the LQ45 stock index on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. The sample for this company was 18 companies using the purposive sampling method. The analytical method used is multiple linear regression techniques and Moderated Regression Analysis (MRA) testing using the SPSS version 29.0 application. The research results show that company size has a significant effect on stock returns. Debt policy and profitability have no significant effect on stock returns. Dividend policy can moderate company size on stock returns. However, dividend policy does not moderate debt policy and profitability on stock returns.

Analysis of the Factors Influencing Cash Holding in Corporation Subing, Hesty Juni Tambuati; Yalin, Felita Linta
Research of Economics and Business Vol. 1 No. 1 (2023): MARCH 2023
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v1i1.28

This study examines the effect of net working capital, leverage, and cash flow on cash holding in the Pharmaceutical Industry Sub-Sector corporation listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This study uses a sample of pharmaceutical industry sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique in this study used purposive sampling and obtained a sample of 9 companies. This study uses secondary data, namely financial statements obtained from the Indonesian Stock Exchange (IDX) official website. The analytical method used is a panel data regression model with the EViews 10. The results of this study indicate that only the Net Working Capital variable does not affect Cash Holding. In contrast, the other independent variable does not affect Cash Holding, while the other independent variables used in this study have an effect. This research is used to provide an overview to companies that cash holding policies are good for companies and provide an overview as a reference for consideration in making investment decisions by taking into account the impact of making cash holding decisions by companies

Simulasi dan Pendampingan, Pengelolaan serta Pelaporan Keuangan Badan Usaha Milik Desa (BUMDes) di Wilayah Kecamatan Cimenyan Kabupaten Bandung Santosa, Perdana Wahyu; Subing, Hesty Juni Tambuati; Budiantoro, Harry; Shaleh, Khairul; Noviyanti, Cahyani Rahma
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1379

Village-owned enterprises (BUMDes) in Cimenyan Sub-district, Bandung Regency, manage several businesses operated by the local community. In its development, financial management in BUMDes is still simple. The lack of understanding of BUMDes managers resulted in a lack of integration in the bookkeeping of transactions. The PKM team from FEB Yarsi University made this training which was held on Tuesday, May 21, 2024 which was attended by all management staff totaling 14 people with the aim that BUMDes Management and the business units involved can prepare financial reports based on SAK ETAP. The method used is the Participatory Action Research (PAR) method, which involves all parties actively in reviewing ongoing actions. The results of this PKM show that the Pre test is 53% while after carrying out the training the Post test results are 91%, which means that there is an increase in the knowledge of BUMDes devices where almost all of them have understood village financial reports. This simple financial report management training was carried out well, and it is hoped that BUMDes administrators can apply simple financial management and reporting knowledge that is in accordance with applicable regulations, transparent, and accountable.

The Affect of Firm Size, Debt Policy, Profitability on Stock Returns: Moderating Role Dividend Policy Subing, Hesty Juni Tambuati; Apriansyah, Poni Melati
Research of Finance and Banking Vol. 2 No. 2 (2024): October 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v2i2.278

This research aims to examine the influence of Firm Size, Debt Policy and Profitability on Stock Returns with Dividend Policy as a moderating variable in non-financial Firms included in the LQ45 stock index on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. The sampling technique in this research is the purposive sampling technique. This research uses secondary data, namely the firm's annual financial report (annual report) obtained from the official website of the Indonesian Stock Exchange (IDX). The analytical method used is multiple linear regression techniques and moderated regression analysis (MRA) with testing using the SPSS version 29.0 application. The research results show that Firm size has a positive and significant effect on stock returns. Debt policy and profitability have a negative and insignificant effect on stock returns. Dividend policy can moderate Firm size on stock returns. However, dividend policy does not moderate debt policy and profitability on stock returns; however, dividend policy can moderate the influence of Firm size, debt policy, and profitability simultaneously on stock returns. The managerial implications of this research show that Firm size, debt policy, and profitability have a significant influence on stock returns, while dividend policy can moderate this relationship.

Dividend Policy as a Moderating Variable on the Effect of SIZE, Debt Policy, and Profitability on Stock Returns Apriansyah, Poni Melati; Subing, Hesty Juni Tambuati; Sari, Imelda; Nugroho, Randhy
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2715

Currently the economy in Indonesia is developing rapidly. Indonesia's economic growth in 2021 will also improve. The goal of investors investing in a company is to obtain returns. Then, there are several factors that influence stock returns, including company size, debt policy and profitability. This research aims to examine the influence of Company Size, Debt Policy and Profitability on Stock Returns with Dividend Policy as a moderating variable in non-financial companies included in the LQ45 stock index on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. The sample for this company was 18 companies using the purposive sampling method. The analytical method used is multiple linear regression techniques and Moderated Regression Analysis (MRA) testing using the SPSS version 29.0 application. The research results show that company size has a significant effect on stock returns. Debt policy and profitability have no significant effect on stock returns. Dividend policy can moderate company size on stock returns. However, dividend policy does not moderate debt policy and profitability on stock returns.

Pelatihan Penyusunan Laporan Keuangan Masjid Berbasis Ilmu Pengetahuan dan Teknologi untuk Pengurus Masjid (Ta'mir) Adnan, Muhammad Akhyar; Gunawan, Andri; Challen, Auliffi Ermian; Subing, Hesty Juni Tambuati
Journal of Entrepreneurship and Community Innovations Vol 3 No 2 (2025): FEBRUARI 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jeci.v3i2.253

Mosques often face a paradox of appearing to lack funds, especially for construction or renovation, despite having aggregate funds that remain unclear. This issue arises because most mosques lack the capability to prepare financial reports, which, if consolidated, would provide a clearer picture of the available funds. To address this, mosque administrators require accounting training to ensure transparency and better fund management. Such training was conducted for 20 administrators from 10 mosques in Cempaka Putih, Jakarta, involving two stages: four theory sessions and one practical session with exercises. The results were encouraging, as participants' pre- and post-test scores showed significant improvement. This demonstrates their increased understanding of financial reporting. The training aims to equip mosques with the skills to prepare systematic and transparent financial reports. The managerial implications are profound, promoting professionalism and accountability in mosque financial management. By mastering financial reporting methods and leveraging technology, administrators can present clear, accurate financial information to the congregation and stakeholders. Over time, this approach is expected to address funding challenges and enhance trust in financial governance.

Fundamental Factors and Stock Returns: Market Capitalization’s Role in Forming Investment Outcomes Zulfahmi, Iqbal; Subing, Hesty Juni Tambuati
Research of Finance and Banking Vol. 3 No. 1 (2025): April 2025
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rfb.v3i1.410

Telecommunication is one type of industry that has a major influence on the smooth running of economic activities. Communication is the main activity in business activities and contributes significantly to the Indonesian economy. In Indonesia, some telecommunications companies have gone public such as PT. Telekomunikasi Indonesia Tbk, PT. Indosat Tbk, PT. XL Axiata Tbk, and PT. Smartfren Telecom Tbk. The shares of these companies have returned to their owners every year with different return values. This finding is the basis for conducting research on the four major telecommunications companies that have large capitalization values and a large market share and, have been established for a long time and are still consistent to this day. The managerial implications of this study indicate that understanding fundamental factors such as profitability, liquidity, and capital structure is very important for company management in increasing stock returns and market capitalization. By optimizing fundamental performance, companies can increase their attractiveness to investors and strengthen their market position. In addition, the role of market capitalization as a moderating variable confirms that companies with large capitalization tend to be more stable in facing market fluctuations.

Factors Affecting Corporate Social Responsibility Disclosure With Company Size As Moderating Variable (A Case Study of Indonesian Company) Subing, Hesty Juni Tambuati; Daniyati, Milah
PARADIGMA : JURNAL ILMU PENGETAHUAN AGAMA, DAN BUDAYA Vol 22 No 2 (2025): PARADIGMA: Journal of Science, Religion and Culture Studies
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/paradigma.v22i2.10739

Corporate social responsibility (CSR) refers to a company's obligation to act ethically towards the environment and the communities in which it operates, which is manifested through the disclosure of information related to social and environmental activities. This research aims to examine the influence of profitability, measured by Return on Assets (ROA), liquidity, assessed through the Current Ratio (CR), and leverage, indicated by the Debt to Equity Ratio (DER), on CSR disclosure, with company size serving as a moderating variable. The study employs a quantitative research methodology, focusing on non-financial state-owned companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. A purposive sampling method was utilized to select a sample of seven companies for analysis. Data were collected through non-participant observation and subsequently analyzed using multiple linear regression analysis and moderated regression analysis (MRA), facilitated by SPSS version 26.0. The findings reveal that both profitability and liquidity have a significant positive effect on CSR disclosure, while leverage does not demonstrate a significant impact. Additionally, company size is found to moderate the relationship between profitability and CSR disclosure, as well as the relationship between leverage and CSR disclosure; however, it does not moderate the effect of liquidity on CSR. These results underscore the importance of financial performance indicators in influencing CSR practices and highlight the role of company size in shaping these relationships.

Meningkatkan Business Skill Pemuda Desa Kadumaneuh Kabupaten Pandeglang Nurhayati, Ely; Suyana, Hilma; Budiman, Andika Nuraga; Subing, Hesty Juni Tambuati; Nurisma, Firra
JPEMAS: Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2023): JPEMAS : Jurnal Pengabdian Kepada Masyarakat
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/adc.v1i2.268

Permasalahan yang dihadapi Desa Kadumaneuh diantaranya adalah masih tingginya pengangguran serta sebagian pekerjanya merupakan pekerja kasar, yaitu buruh, kuli, serta petani. Berdasarkan latar belakang masalah tersebut karenanya dilakukan pembinaan pada masyakat Desa Kadumaneuh agar dapat menjadi lebih maju dan sejahtera, serta mencapai posisi desa mandiri atau maju. Adapun pembinaan yang relevan dilakukan di Desa tersebut, salah satunya yaitu kegiatan Memupuk Jiwa Wirausaha Pada Pemuda Desa. Tujuan dari kegiatan PKM di Desa Kadumaneuh ini adalah (1) membantu meningkatkan kesejahteraan masyarakat desa, (2) mensosialisasikan dan memupuk jiwa wirausaha pada pemuda Desa Kadumeneuh, terutama pemudanya, (3) membekali peserta dengan dasar-dasar ilmu bisnis yang dibutuhkan, (4) memberikan edukasi terkait dasar-dasar bisnis, (5) memberikan edukasi terkait manajemen keuangan, serta (6) memberikan edukasi terkait dengan akses modal. Adapun metode yang digunakan dalam pelaksanaan dari kegiatan ini adalah dengan seminar dan workshop. Dengan metode tersebut, diharapkan tujuan dari kegiatan ini akan tercapai. Setelah dilakukan kegiatan PkM, secara umum pengetahuan peserta terkait bussiness skill mengalami peningkatan.

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