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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Economics, Business, Management, Accounting And Social Sciences Jurnal Projemen UNIPA
Gula, Valeria Eldyn
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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Analisis Kinerja Keuangan pada Perusahaan Manufaktur Sub Sektor Tekstil dan Garment yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2023 Jaeng, Theresa Yuliana; Tunya, Maria Grasella; Gula, Valeria Eldyn
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 2 (2025): JANUARY 2025
Publisher : PUTRA JAWA PUBLISHER

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Abstract

The aim of this research was to evaluate the financial performance of manufacturing companies in the textile and garment sector that are listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023 by analyzing various financial ratios such as liquidity, solvency, profitability, and activity. The study utilized secondary data and employed a quantitative research approach, focusing on 18 companies as the subjects. Data was collected through documentation methods. The findings revealed that only PT. Tifico Fiber Indonesia Tbk consistently maintained a high liquidity ratio each year, indicating a strong financial position. Both PT Buana Artha Anugerah Tbk and PT. Tifico Fiber Indonesia Tbk were noted to be solvent companies as they maintained low debt ratios throughout the years. Additionally, PT. Panasia Indo Resources Tbk demonstrated impressive profitability over the past three years. Uni-Charm Indonesia Tbk and PT Pan Brothers Tbk also performed well in terms of activity ratios, surpassing industry benchmarks.  
Pengaruh Kepemilikan Institusional, Capital Intensity, Dan Sales Growth Terhadap Tax Avoidance Pada Industri Barang Konsumsi Di BEI Periode 2017- 2023 Gula, Valeria Eldyn; Maria Grasella Tunya; Katharina Yuneti
Jurnal Projemen UNIPA Vol. 12 No. 2 (2025): Mei: Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i2.986

Abstract

This study aims to examine the effect of each variable—Institutional Ownership, Capital Intensity, and Sales Growth—on Tax Avoidance in the Consumer Goods Industry listed on the Indonesia Stock Exchange. The data source for this research is the Indonesia Stock Exchange, covering the period from 2017 to 2023. Hypothesis testing was conducted using Panel Data Regression analysis with the Random Effect model. The results of this study indicate that there is no significant effect of Sales Growth on Tax Avoidance, whereas Institutional Ownership and Capital Intensity have a significant effect on Tax Avoidance.
INOVASI PENGOLAHAN PRODUK KELAPA “COCONUT CHIPS “ MENJADI CEMILAN KHAS BAGI IBU-IBU RUMAH TANGGA DALAM UPAYA PENINGKATAN KESEJAHTERAAN EKONOMI Tokan, Maria Goreti Mao; Tonce, Yosef; Gula, Valeria Eldyn; Goo, Maria Elsiana; Sady, Ignatius
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26439

Abstract

Tanaman kelapa merupakan salah satu komoditas yang memiliki nilai ekonomis tinggi apabila dikelola dengan baik .Desa Takaplager merupakan salah satu desa yang ada di kecamatan Nita, Kabupaten Sikka, sebagian besar penduduknya bermata pencaharian petani, Hasil pertanian utama di desa Takaplager yakni kelapa,kopi,coklat dll. Produksi kelapa mempunyai banyak manfaat dan nilai ekonomis, namun produk pengolahan kelapa belum banyak di manfaatkan. Melihat pada hal tersebut, maka perlu digali alternatif peluang kerja bagi masyarakat setempat, salah satunya kegiatan kewirausahaanBanyak jenis pengolahan kelapa yang bisa dilakukan dengan cara mudah dan hemat anggaran, salah satunya mengolah kelapa menjadi cemilan.Coconut chips hadir menjadi salah satu produk berwirausaha masyarakat dengan produk yang menarik di pasarkan. Pelatihan pembuatan coconut chips pada kegiatan pengabdian masyarakat di Desa Takaplager dianggap menjadi salah satu cara untuk mengedukasi dan menambah keterampilan masyarakat khususnya ibu rumah tangga untuk menciptakan pangan olahan yang bernilai ekonomis yang dapat meningkatkan pendapatan keluarga. Para ibu ibu rumah tangga dilatih dengan cara praktek langsung berwirausaha melalui produksi, pengemasan, pemasaran dan evaluasi bisnis produk olahan kelapa berupa Coconout Chips.
Co-Authors Goo, Maria Elsiana Jaeng, Theresa Yuliana Katharina Yuneti Maria Grasella Tunya Sady, Ignatius Tokan, Maria Goreti Mao Tonce, Yosef Tunya, Maria Grasella