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Analisis kelayakan pemanfaatan lahan Desa Rowoboni sebagai wisata kuliner Aisyah Aini; Ira Aprilia; Meyla Eka Ningtyas; Imanuel Madea Sakti
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.3, No.1 (2022): Juni 2022
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v3i1.520

Tujuan penelitian ini adalah untuk mengetahui kelayakan pembangunan wisata kuliner yang terdapat pada lahan kosong milik Desa Rowoboni, Kabupaten Semarang. Untuk memperoleh data, penelitian ini menggunakan sumber data primer melalui wawancara dengan pihak desa dan penyebaran kuesioner kepada 50 responden, serta data sekunder berupa publikasi terkait penelitian. Penelitian ini dianalisis dengan metode deskriptif dengan menganalisis aspek pasar dan pemasaran, teknis, manajemen, hukum, keuangan, dan lingkungan. Hasil analisis dari aspek pasar adalah mayoritas narasumber sangat tertarik akan dibangunnya wisata kuliner di area tersebut karena didukung alam sekitar. Aspek teknis menunjukkan bahwa adanya proyek ini akan memberikan fungsi rekreasi, ibadah, dan terdapat fasilitas penunjang melalui tersedianya gazebo, toilet, mushola, dan spot foto. Berdasarkan analisis aspek manajemen, pembangunan proyek melalui BUMDes Tirto Kencono akan memberikan dampak bahwa pengelolaan proyek akan lebih profesional dan tertata dengan baik. Dalam aspek hukum, BUMDes Tirto Kencono menyatakan mampu memenuhi syarat dalam hal pendirian badan usaha, izin prinsip, izin lokasi, izin bangunan, dan izin penggunaan lahan Aspek keuangan yang dianalisis melalui perhitungan NPV, IRR, dan PP menunjukkan bahwa proyek layak untuk dijalankan. Dalam aspek lingkungan menunjukkan bahwa penyediaan tempat sampah yang terpisah sesuai jenis, organik dan anorganik, akan membuat pengelolaan sampah menjadi lebih baik. Rencana pembangunan wisata kuliner ini dapat disimpulkan memenuhi semua aspek studi kelayakan proyek.

Analisis kelayakan pemanfaatan lahan Desa Rowoboni sebagai wisata kuliner Aisyah Aini; Ira Aprilia; Meyla Eka Ningtyas; Imanuel Madea Sakti
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.3, No.1 (2022): Juni 2022
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v3i1.520

Tujuan penelitian ini adalah untuk mengetahui kelayakan pembangunan wisata kuliner yang terdapat pada lahan kosong milik Desa Rowoboni, Kabupaten Semarang. Untuk memperoleh data, penelitian ini menggunakan sumber data primer melalui wawancara dengan pihak desa dan penyebaran kuesioner kepada 50 responden, serta data sekunder berupa publikasi terkait penelitian. Penelitian ini dianalisis dengan metode deskriptif dengan menganalisis aspek pasar dan pemasaran, teknis, manajemen, hukum, keuangan, dan lingkungan. Hasil analisis dari aspek pasar adalah mayoritas narasumber sangat tertarik akan dibangunnya wisata kuliner di area tersebut karena didukung alam sekitar. Aspek teknis menunjukkan bahwa adanya proyek ini akan memberikan fungsi rekreasi, ibadah, dan terdapat fasilitas penunjang melalui tersedianya gazebo, toilet, mushola, dan spot foto. Berdasarkan analisis aspek manajemen, pembangunan proyek melalui BUMDes Tirto Kencono akan memberikan dampak bahwa pengelolaan proyek akan lebih profesional dan tertata dengan baik. Dalam aspek hukum, BUMDes Tirto Kencono menyatakan mampu memenuhi syarat dalam hal pendirian badan usaha, izin prinsip, izin lokasi, izin bangunan, dan izin penggunaan lahan Aspek keuangan yang dianalisis melalui perhitungan NPV, IRR, dan PP menunjukkan bahwa proyek layak untuk dijalankan. Dalam aspek lingkungan menunjukkan bahwa penyediaan tempat sampah yang terpisah sesuai jenis, organik dan anorganik, akan membuat pengelolaan sampah menjadi lebih baik. Rencana pembangunan wisata kuliner ini dapat disimpulkan memenuhi semua aspek studi kelayakan proyek.

ANALISIS PORTOFOLIO KREDIT, RISIKO, DAN RETURN BANK UMUM KONVENSIONAL Yosua Sopater Siregar; Apriani Dorkas Rambu Atahau; Imanuel Madea Sakti
Jurnal Manajemen Vol 19 No 1 (2022): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v19i1.2334

This study aims to determine the credit portfolio strategy (focus or diversification strategy) based on the economic sector in conventional commercial banks grouped by business activity (BUKU) in the period January 2016 - December 2018 and analyze the effect of credit portfolio concentration and credit risk on rates of return. This study uses secondary data obtained from Indonesian Banking Statistics at the Financial Services Authority (OJK). This study used 4 samples, namely BUKU 1, BUKU 2, BUKU 3, BUKU 4. The results showed that the concentration of the credit portfolio had a positive effect on credit risk, while credit risk had a negative effect on return. In addition, the mediating role of the credit risk variable is not proven to affect the effect of the credit portfolio and credit risk. These results suggest that the credit portfolio concentration strategy in certain sector can increase credit risk so that it tends to reduce the rate of return. Thus, banks need to diversify their credit portfolios to minimize credit risk.

ANALISIS PORTOFOLIO KREDIT, RISIKO, DAN RETURN BANK UMUM KONVENSIONAL Yosua Sopater Siregar; Apriani Dorkas Rambu Atahau; Imanuel Madea Sakti
Jurnal Manajemen Vol 19 No 1 (2022): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v19i1.2334

This study aims to determine the credit portfolio strategy (focus or diversification strategy) based on the economic sector in conventional commercial banks grouped by business activity (BUKU) in the period January 2016 - December 2018 and analyze the effect of credit portfolio concentration and credit risk on rates of return. This study uses secondary data obtained from Indonesian Banking Statistics at the Financial Services Authority (OJK). This study used 4 samples, namely BUKU 1, BUKU 2, BUKU 3, BUKU 4. The results showed that the concentration of the credit portfolio had a positive effect on credit risk, while credit risk had a negative effect on return. In addition, the mediating role of the credit risk variable is not proven to affect the effect of the credit portfolio and credit risk. These results suggest that the credit portfolio concentration strategy in certain sector can increase credit risk so that it tends to reduce the rate of return. Thus, banks need to diversify their credit portfolios to minimize credit risk.

ANALISIS PORTOFOLIO KREDIT, RISIKO, DAN RETURN BANK UMUM KONVENSIONAL Yosua Sopater Siregar; Apriani Dorkas Rambu Atahau; Imanuel Madea Sakti
Jurnal Manajemen Vol 19 No 1 (2022): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v19i1.2334

This study aims to determine the credit portfolio strategy (focus or diversification strategy) based on the economic sector in conventional commercial banks grouped by business activity (BUKU) in the period January 2016 - December 2018 and analyze the effect of credit portfolio concentration and credit risk on rates of return. This study uses secondary data obtained from Indonesian Banking Statistics at the Financial Services Authority (OJK). This study used 4 samples, namely BUKU 1, BUKU 2, BUKU 3, BUKU 4. The results showed that the concentration of the credit portfolio had a positive effect on credit risk, while credit risk had a negative effect on return. In addition, the mediating role of the credit risk variable is not proven to affect the effect of the credit portfolio and credit risk. These results suggest that the credit portfolio concentration strategy in certain sector can increase credit risk so that it tends to reduce the rate of return. Thus, banks need to diversify their credit portfolios to minimize credit risk.

ANALISIS Z-SCORE DALAM MENGUKUR KINERJA KEUANGAN UNTUK MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN MANUFAKTUR PADA MASA PANDEMI COVID-19 Kristina Dewanti Setyaningrum; Apriani Dorkas Rambu Atahau; Imanuel Madea Sakti
Jurnal Riset Akuntansi Politala Vol 3 No 2 (2020): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

A manufacturing company is a business entity whose main activity is to process raw materials into finished goods, therefore they have a sale value. During the covid-19 pandemic, many manufacturing companies were threatened with bankruptcy. That is because the company’s performance has decreased. The purpose of this research is to compare how big the opportunities of PT. Astra International, PT. Mandom Indonesia, PT. Gudang Garam, and PT. Sri Rejeki Isman bankruptcy as a result of covid-19 by using the Altman z-score model. Financial distress is a situation where a company experiences liquidity difficulties or the ability to fulfill its obligations. Based on the results of PT. Astra International from 2016 to 2020 in the first quarter was potentially bankruptcy, while in the second quarter the company was based on the grey area. PT. Mandom Indonesia both in the first quarter and second quarter in healthy. PT. Gudang Garam in first quarter and second quarter in the grey area. PT. Sri Rejeki Isman in the first quarter and second quarter classified as a potentially bankrupt company.

Do the saving interest in Islamic banks affected by financial literacy and religiosity? Ayu Nursari; Apriani Dorkas Rambu Atahau; Imanuel Madea Sakti
Jurnal Penelitian Vol 19, No 1 (2022): June 2022
Publisher : University of Merdeka Malang

This study examines the effect of financial literacy and religiosity on interest in saving at Islamic banks in the people of Tlogomulyo District, Temanggung Regency. This study uses a quantitative approach with the data used using primary data using an online questionnaire via a google form. The questionnaire was taken using the purposive sampling technique with the number of samples used in this study being 76 respondents. This research was conducted using the multiple regression analysis methods and tested using SPSS. The test results prove that religiosity has a positive effect on interest in saving in Islamic banks in the people of Tlogomulyo District, Temanggung Regency. While financial literacy does not affect the interest in saving in Islamic banks in the people of Tlogomulyo District, Temanggung Regency.

The Moderating Role of Capital Adequacy in the Effect of Liquidity on the Profitability of Islamic Banking Rury Diwira Registanaranti Yastika; Maria Rio Rita; Imanuel Madea Sakti
Relevance: Journal of Management and Business Vol. 3 No. 2 (2020)
Publisher : UIN Raden Mas Said Surakarta

This study aims to examine the effect of liquidity on profitability with capital adequacy as a moderating variable in Islamic commercial banks in Indonesia. The research sample was 14 Islamic commercial banks during the 2016 - 2018 observation period. The dependent variable is profitability measured using Return On Assets (ROA), the independent variable is liquidity measured using the Financing to Deposit Ratio (FDR), the moderating variable is measured using the Capital Aquendency Ratio (CAR), and several control variables. Non Performing Financing (NPF), Operational Efficiency (BOPO), and Bank Size (SIZE). Hypothesis testing uses multiple linear regression with a random effect model. The results showed that bank liquidity was not proven to increase bank profitability and capital adequacy was not proven to moderate the relationship between the two. The results indicated that the efficiency factor and problematic financing The results indicate that the efficiency factor and non-performing financing are the main factors in influencing bank profitability.

The Factors Influencing the Earnings Management in Indonesian State-Owned Enterprise Listed on the Indonesia Stock Exchange from 2016-2020 Zaneta Millinea Renata; Imanuel Madea Sakti
International Journal of Social Science and Business Vol. 6 No. 3 (2022): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v6i3.48584

Managers' efforts to provide added value to the company can lead to conflicts of interest between agents (managers) and principals (owners). Problems may occur when relying on managers to control the company to improve company performance. This study aims to examine the factors that affect earnings management. This type of research is quantitative by using explanatory (Explanatory Research). The population in this study is State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange. The sample of this research is 20 BUMN listed on the Indonesia Stock Exchange from 2016-2020. The sampling technique used is purposive sampling. The technique used to analyze the data is inferential statistical analysis. The hypotheses were tested using panel data regression analysis. The results showed that profitability and leverage positively affected earnings management, while size did not affect earnings management. This finding shows that SOEs' profit-generating factors and debt ownership motivate management to carry out good earnings management for their shareholders.

Pelatihan Fotografi dan Editing untuk Meningkatkan Promosi Produk Kerajinan Rajut Imanuel Madea Sakti; Dinita Christy Pratiwi; Setia Candra Jati
Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2022)
Publisher : Universitas Kristen Satya Wacana Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (991.68 KB)

In the era of technology and information (IT) development and the adoption of the internet nowadays, promotion activities, especially digital marketing, have become the main necessity for a business. However, some people have problems providing attractive marketing content for promotions. One of the fundamental issues is the basic ability to take photos and make simple editing. Even though at this time, most people have access to mobile devices (smartphones) that can support the promotion activities. For example, a smartphone's photo camera can produce high-resolution photos and a design app on a smartphone can be used to edit photos for free. This community service activity was a collaboration between CEMSED FEB UKSW and Komunitas Bermain Benang. This community consists of mothers who have a hobby of knitting. By participating in this activity, participants are expected to have the simple photo and editing skills to enhance the promotion of knitting craft products.

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