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All Journal Bisma: Jurnal Bisnis dan Manajemen Jurnal Ilmiah Edunomika (JIE) Paradoks : Jurnal Ilmu Ekonomi Horizon: Indonesian Journal of Multidisciplinary Kreativasi: Journal of Community Empowerment
Brata, Ignatius Oki Dewa
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN LEVERAGE TERHADAP KINERJA PERUSAHAAN TRANSPORTASI Arnan, Sendi Gusnandar; Bayunitri, Bunga Indah; Brata, Ignatius Oki Dewa; Laksono, R. Roosaleh; Prayitno, Yogo Heru
BISMA: Jurnal Bisnis dan Manajemen Vol 18 No 1 (2024)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v18i1.44506

Abstract

Financial performance or profitability is very critical for a company. The financial performance can support management in making decisions. The better the financial performance, the higher the company value. This research aimed to determine the influence of corporate social responsibility and leverage on company performance. The method used in this research was a descriptive method using a quantitative approach. The sample selection applied in this research was a non-probability sampling technique using a purposive sampling method. The data analysis technique adopted the Multiple Linear Regression equation. Based on the research results, Corporate Social Responsibility has no effect on company performance. Transportation companies are encouraged to put more effort into implementing Corporate Social Responsibility in order to increase company value. Meanwhile, leverage for transportation companies is an important factor in improving company performance.
Peningkatan Pengetahuan Akuntansi Dasar pada Guru-guru SMK Sumatra 40 Bandung Bayunitri, Bunga Indah; Brata, Ignatius Oki Dewa; Laksono, Roosaleh; Heru, Yogo; Gunanta, Remon; Gusnandar, Sendi
Kreativasi : Journal of Community Empowerment Vol. 3 No. 1 (2024): Vol.3 No.1,2024: Juni 2024
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v2i4.33196

Abstract

Community service activities for Teachers at Vocational School Sumatra 40 Bandung aim to optimize teachers who want to update their Basic Accounting Knowledge. It also helps to improve their basic accounting skills by expanding the marketing they gain after understanding basic accounting knowledge. The role of Basic Accounting Knowledge today is not only the ability to calculate, record, and make financial reports but also to provide new understanding and knowledge that students need. It is hoped that students will gain new knowledge that can be applied in the world of work so as to produce more competitive graduates. At the start of updating Basic Accounting knowledge, a solution is needed to resolve a series of problems, namely training in basic Accounting Knowledge, such as understanding the philosophy of assets, liabilities, and equity. From these three materials, it is hoped that you will have a good mastery of assets, liabilities, and equity. This update is also needed to be transferred to students facing accounting problems they will encounter in the world of work. As a result of this activity, the teachers at SMK Sumatra 40 Bandung have implemented financial management in every unit in the school, which becomes an example of implementation for their students.
Pengaruh Kinerja Perusahaan Terhadap Keputusan Dividen Brata, Ignatius Oki Dewa; Sherlita, Erly; Sujai, R. Achmad Drajat Aji
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Setiap perusahaan membutuhkan berbagai kekayaan untuk menjalankan kegiatan operasinya. Kegiatan operasi memerlukan sumber dana. Sumber dana yang akan dikelola oleh perusahaan untuk kelancaran kegiatan operasinya. Pengelolaan kegiatan keuangan sebuah perusahaan yang disebut manajemen keuangan. Salah satu tujuan perusahaan adalah meningkatkan kesejahteraan kekayaan atau memaksimalkan nilai pemegang saham melalui perusahaan. Peningkatan nilai perusahaan dapat dicapai jika perusahaan mampu beroperasi dengan mencapai keuntungan yang ditargetkan. Melalui keuntungan yang diperoleh perusahaan akan dapat memberikan dividen kepada pemegang saham, meningkatkan pertumbuhan perusahaan dan mempertahankan kelangsungan. Berdasarkan data dari idx dan icmd diketahui bahwa perusahaan Kontraktor tercatat sebanyak 22 perusahaan. Sesuai dengan kriteria yang ditentukan diperoleh sampel sebanyak 17 perusahaan perusahaan. Pengambilan sampel menggunakan metode purposive sampling.Profitabilitas berpengaruh terhadap Kebijakan Dividen. Leverage berpengaruh terhadap dividen kebijakan. Nilai Perusahaan berpengaruh terhadap Kebijakan Dividen.
Pengaruh Corporate Governance terhadap Kualitas Sustainability Report Sherlita, Erly; Brata, Ignatius Oki Dewa; Sujai, R. Achmad Drajat Aji
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.14010

Abstract

This research concerns about the influence of corporate governance on the quality of sustainability reports. In this study, the samples consist of companies included in Kompas 100 over the 2020–2022 timeframe. Based on the research findings, it can be concluded that the quality of Sustainability Reports is negatively impacted by Non-Executive Directors and the Corporate Responsibility Committee, but not negatively impacted by Independent Non-Executive Directors.
Investment Decision and Project Value: Systematic Literature Review Using the PRISM Approach Sugandi, Dede; Buchory, Herry Achmad; Brata, Ignatius Oki Dewa; Oktavian, Rizky Ferari; Rusli, Yus Djunaedi
HORIZON: Indonesian Journal of Multidisciplinary Vol. 4 No. 3 (2026): HORIZON: Indonesian Journal of Multidisciplinary (In-Press)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/hijm.v4i3.5395

Abstract

The increasingly complex nature of the global business environment demands a more comprehensive approach to investment decision-making and project valuation. Traditional approaches, which focus on financial aspects, are considered insufficient to fully account for the dynamics of modern investment, which involve various dimensions of value. This study aims to identify and synthesise theoretical developments and the factors influencing investment decisions and project value based on the latest scientific literature. This study employs a Systematic Literature Review (SLR) approach following the PRISMA protocol. Data were collected from the Scopus, Google Scholar, and SSRN databases covering the publication period 2021–2025. Data analysis was conducted through the stages of screening, coding, and thematic synthesis to identify patterns, approaches, and key findings in previous research. The findings indicate a shift towards the integration of non-financial factors, particularly ESG, the use of more adaptive evaluation methods such as real options, and the application of artificial intelligence in investment analysis. Furthermore, behavioural factors and corporate governance have been shown to play a significant role in enhancing the quality of investment decisions. This study underscores the importance of a multidimensional approach to investment evaluation for practitioners and policymakers.
Co-Authors Bayunitri, Bunga Indah Bunga Indah Bayunitri Cahyaningtyas, Asyari Dede Sugandi Devita Sari Erly Sherlita Herry Achmad Buchory Heru, Yogo Laksono, R. Roosaleh Laksono, Roosaleh Malau, Bonifacius Parlin Sumarlin Naeem, Hibatun Oktavian, Rizky Ferari Remon Gunanta Sendi Gusnandar Arnan Sujai, R. Achmad Drajat Aji Yogo Heru Prayitno Yus Djunaedi Rusli