Article Per Year (5 Year)
p-Index From 2021 - 2026
1.203
P-Index
This Author published in this journals
All Journal IJEBD (International Journal Of Entrepreneurship And Business Development) RJABM (Research Journal of Accounting and Business Management) Dialektika: Jurnal Ekonomi dan Ilmu Sosial Al-Kharaj: Journal of Islamic Economic and Business Journal Research of Social Science, Economics, and Management Jurnal Abdimas Lamin Indonesian Journal of Sustainability Policy and Technology
Dewi, Catur Kumala
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Evaluation of Financial Distress Prediction in the Telecommunications Industry Using the Ohlson and Taffler Model Septiani, Novia Dwi; Iskandar, Rusdiah; Dewi, Catur Kumala
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 7 No 5 (2024): September 2024
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v7i5.2944

Abstract

The company's large debt caused the company's operating income at PT Bakrie Telecom Tbk in 2020 - 2022 to decline because the company was unable to pay off its obligations and always had a negative net profit over several years, so the company had the potential to experience financial distress. The aim of this research is to determine and analyze the potential for financial distress at the company PT Bakrie Telecom Tbk using the Ohlson and Taffler model. This research uses quantitative methods with library research techniques, namely collecting data related to the problem to be researched to obtain secondary data. The analysis tool uses the Ohlson and Taffler model. The research results show that the Ohlson model predicts that PT Bakrie Telecom Tbk will experience bankruptcy with an O-Score value > 0.38 for the period 2020 to 2022. The Taffler model predicts PT Bakrie Telecom Tbk will be unhealthy with a T-Score value < 0.2 for the period 2020 to 2022 Based on the research results, it can be concluded that the Ohlson and Taffler model predicts that the company PT Bakrie Telecom will experience financial distress for the period 2020 - 2022.
Cooperative Financial Performance Analysis of Liquidity, Solvency, Profitability, and Activity Ratios: (A Case Study of the Tirta Dharma PDAM Cooperative in Samarinda City based on Ministerial Regulation Number 06/Per/M.KUKM/V/2006) Hamsyah, Hamsyah; Latif, Imam Nazarudin; Dewi, Catur Kumala
Indonesian Journal of Sustainability Policy and Technology Vol. 1 No. 1 (2023): Indonesian Journal of Sustainability Policy and Technology - May 2023
Publisher : PT Global Digital Sains Tekno

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61656/ijospat.v1i1.119

Abstract

Cooperatives have an essential role in constructing national economic development, and their financial analysis is needed to evaluate the efficiency of their financial performance. This study aims to evaluate cooperatives' profitability, solvency, liquidity, and activity ratios in the years 2016–2018. The results will be analyzed using trend lines to determine if cooperative financial performance increased or decreased during that time. In this study, researchers employ liquidity ratios, specifically current ratios, as analytical tools. Solvency Ratios consist of Total Debt to Equity Ratio and Total Debt to Assets Ratio. Activity Ratios using ratios—accounts receivable turnover—and Profitability Ratios comprising Economic Profitability, Return on Assets, and Net Profit Margin. The study's findings and the subsequent discussion demonstrate that the results were excellent when the liquidity ratio was calculated using the current ratio from 2016 to 2018. The solvency ratio is excellent based on the Total Debt to Equity Ratio and Total Debt to Assets Ratio. Both the total debt-to-equity ratio and the total debt-to-total assets ratio show annual rises in their trend graphs. Economic profitability, return on assets, and net profit margin are used to calculate the profitability ratio, which yields excellent results. The Receivables Turnover ratio calculates the Activity Ratio, which yields subpar results. This analysis suggests that to raise activity ratios, attention should be paid to asset and operational management solutions that are more effective.
JKSE AND TRADING ACTIVITIES BEFORE AFTER COVID-19 OUTBREAK Dewi, Catur Kumala
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i1.4671

Abstract

The Covid-19 outbreak gave a negative implication not only on the Indonesian stock exchange but throughout the world until WHO declared Covid-19 a pandemic. Stock market movements are formed by stock market participants, including issuers, brokers and investors. IHSG continues to fluctuate sharply and tends to decrease in the beginning of January 2020 to April 2020. Different things happen for trading volumes that have increased.  Trading volume is a combination of sell and buy during the trading session. Before and after Covid-19, IHSG gives an illustration that trading volume is increasingly fluctuating sharply with an upward trend above trading volume before Covid-19. Pandemic provides an overview of IHSG volatility and trading volumes that experience sharp fluctuations with a downward trend. Therefore, reserves are better if diversification is carried out in real assets other than financial assets.
Strategi Promosi Melalui Media Sosial Pada Myrubylicious Fashion Store Widuri, Andi Fika; Dewi, Catur Kumala
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 8 No 1 (2023): Dialektika : Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v8i1.2178

Abstract

This study aims to describe the promotion strategy through social media used by one of the local fashion companies in the city of Bandung, namely the myrubylicious fashion store. The research method used is descriptive qualitative with data collection techniques through open interviews and documentation. The results of data collection are then analyzed using three stages, namely reduced data, data presented, then concluded. The results showed that myrubylicious uses a promotional mix technique consisting of 5 aspects, namely advertising, personal selling, direct marketing, public relations, and sales promotion. These five aspects are used by myrubylicious as a tool to maximize the company's promotion strategy with the goal of increasing the company's profit. This form of promotional strategy can make myrubylicious continue to survive during the onslaught of the fashion business is increasingly rampant.
The Effect of Fixed Income And Variable Income on Employee Job Satisfaction Study: PT Barokah Mandiri Jaya Fauzi, Muhammad Farras; Dewi, Catur Kumala; Andi Indrawati
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8486

Abstract

This study aims to analyze and empirically test the effect of Fixed Income and Variable Income on Job Satisfaction of PT Barokah Mandiri Jaya employees. This study is very important to understand the contribution of various forms of financial compensation in retention strategies and human resource management. This study uses a quantitative approach with a causal design. Primary data were collected through questionnaires distributed to 33 employee respondents. Data analysis was carried out using the Structural Equation Modeling - Partial Least Squares (SEM-PLS) method with the help of WarpPLS 8.0 software. The results of the SEM-PLS analysis indicate that Fixed Income and Variable Income have a positive and significant effect on Job Satisfaction, both partially and simultaneously. This finding confirms that the combination of compensation is an effective strategy, where fixed income provides a guarantee of financial stability and security, while variable income (such as incentives and bonuses) serves as a driving factor for motivation and rewards for performance.
Revitalisasi Infrastruktur dan Digitalisasi UMKM Kerajinan Dayak di Desa Budaya Pampang Samarinda Dewi, Catur Kumala; Bahrudin, Faizal; Haryadi, Rina Masithoh; Siswa, Taghfirul Azima Yoga; Ekawati, Ekawati
Jurnal Pengabdian Masyarakat Lamin Vol 5, No 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/jpml.v5i1.9299

Abstract

Program pengabdian masyarakat ini bertujuan untuk mentransformasi kapasitas operasional dan jangkauan pasar pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) Lamin Pamung Tawai di Desa Budaya Pampang, Samarinda. Permasalahan utama yang diidentifikasi meliputi keterbatasan infrastruktur fisik tempat berjualan yang rentan terhadap faktor cuaca dan risiko keamanan, serta stagnasi strategi pemasaran yang masih bersifat konvensional. Melalui pendekatan Participatory Action Research (PAR), intervensi dilakukan dalam dua dimensi utama: revitalisasi fasilitas fisik melalui pemasangan folding gate dan partisi modular, serta akselerasi digital melalui pengembangan portal e-commerce pada domain budayapampang.web.id. Hasil implementasi menunjukkan peningkatan signifikan dalam kenyamanan kerja dan efisiensi manajemen inventaris. Selain itu, integrasi teknologi digital telah memperluas visibilitas produk kerajinan Dayak ke pasar nasional dan internasional. Keberlanjutan program dijamin melalui pembentukan tim pengelola fasilitas dan peningkatan literasi digital pemuda desa sebagai admin pemasaran. Sinergi antara penguatan fisik dan digital ini tidak hanya meningkatkan kesejahteraan ekonomi lokal, tetapi juga berfungsi sebagai mekanisme pelestarian warisan budaya Dayak Kenyah di era industri 4.0.
Analysis of the Influence of Foreign Ownership and Special Relationships on Tax Avoidance: The Role of Profitability as a Moderating Variable Nurhayati, Nurhayati; Dewi, Catur Kumala; Sunarto, Sunarto
Journal Research of Social Science, Economics, and Management Vol. 5 No. 8 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i8.1378

Abstract

This research examines the influence of Artificial Intelligence (AI), automation, and burnout on the performance of Generation Z employees in Samarinda City. The rapid development of digital technology has prompted companies to adopt AI and automation to improve efficiency, while simultaneously increasing the risk of burnout among young workers who are highly adaptive to technological change. Using a quantitative approach, data were collected from 96 Gen Z employees through an online questionnaire employing a Likert scale. The samples were selected using purposive sampling, and the data were analyzed with multiple linear regression using SPSS. The findings show that AI has a positive but insignificant effect on employee performance due to its suboptimal utilization and the fact that not all job positions have integrated AI-based systems. Automation has a positive and significant effect, indicating that automated processes enhance efficiency, accelerate task completion, and reduce human error. Conversely, burnout has a negative and significant effect on performance, suggesting that high levels of stress, emotional fatigue, and workload pressure lead to decreased productivity. Overall, AI, automation, and burnout simultaneously have a significant influence on Gen Z employee performance, emphasizing the importance of integrating technological advancement with effective stress management strategies to maintain optimal performance in the digital era.
Co-Authors Abda Abda Bahrudin, Faizal Ekawati Ekawati Fauzi, Muhammad Farras Hamsyah, Hamsyah Haryadi, Rina Masithoh Imam Nazarudin Latif Nurhayati Nurhayati Rusdiah Iskandar Septiani, Novia Dwi Sunarto Sunarto Taghfirul Azhima Yoga Siswa Widuri, Andi Fika