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All Journal SULTANIST: Jurnal Manajemen dan Keuangan TECHNOBIZ : International Journal of Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Media Ekonomi Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Manajemen dan Bisnis (JMB) Journal of Accounting Taxing and Auditing (JATA) Jurnal Cendekia Ilmiah Journal of Multidisciplinary Academic Business Studies Jurnal UNIV.BI MENGABDI
Desmon, Desmon
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The influence of Good Corporate Governance on the financial performance of State-Owned Enterprises listed on the Indonesia Stock Exchange Alie, Maria Septijantini; Fitri, Egi Rodlia; Desmon, Desmon; Nasir, M.; Meidasari, Evi
Journal of Multidisciplinary Academic Business Studies Vol. 2 No. 1 (2024): November
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v2i1.2507

Abstract

Purpose: This study aims to determine the effect of Good Corporate Governance on the Financial Performance of BUMN Companies listed on the Indonesia Stock Exchange in 2019-2023. Methodology: This study used a quantitative approach. This study used 70 research samples. This study has two variables, namely: 4 independent variables (X1, X2, X3, and X4) and 1 (one) dependent variable. Institutional leadership (X1), board of directors (X2), board of commissioners (X3), and audit committee (X4) are independent variables, while financial performance (Y) is the dependent variable. Results: Based on data analysis, it has been found that the answer to the hypothesis is that institutional ownership, board of directors, board of commissioners, and audit committee simultaneously and partially have a significant effect on financial performance in BUMN companies listed on the Indonesia Stock Exchange in 2019-2023. Conclusion: Good corporate governance (CG) (institutional ownership, board of directors, board of commissioners, and audit committee) significantly affects the financial performance of state-owned enterprises on the Indonesia Stock Exchange (IDX) for the period 2019–2023. The effective implementation of GCG can increase ROA and company value. Limitations: The independent variables in this study are limited to institutional ownership, board of directors, and audits. First,ee, and the dependent variable is financial performance (ROA). The research was conducted only on BUMN companies listed on the Indonesia Stock Exchange. Contribution: Management is expected to pay more attention to Good Corporate Governance in the company in order to create good company value.
PENGARUH CADANGAN KERUGIAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN Dewi, Anita Puspa; Warisi, Darwin; Desmon, Desmon
Journal of Accounting Taxing and Auditing (JATA) Vol 4, No 2 (2023)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v4i2.1166

Abstract

AbstractThis study aims to find out and analyze 1) how much influence the allowance for losses on receivables has on profitability, 2) to determine the significance level of reserves for losses on receivables on profitability, 3) to find out whether company policy through credit sales has an effect on the high or low profitability of the company. The population in this study is the financial statements of automotive companies that have been audited and published on the Indonesia Stock Exchange (IDX). The sampling technique uses a purposive sampling method so that a sample of 9 companies is obtained. As for the results, there is no effect of reserves for losses on receivables on ROA. Keywords: allowance for losses on receivables, Profitability, ROA  AbstrakPenelitian ini bertujuan untuk mengetahui dan menganalisis 1) seberapa besar pengaruh cadanga kerugian piutang terhadap profitabilitas, 2) untuk mengetahui tingkat signifikansi cadangan kerugian piutang terhadap profitabilitas, 3) untuk mengetahui apakah kebijakan perusahaan melalui penjualankredit  berpengaruh terhadap tinggi rendahnya profitabilitas perusahaan. populasi dalam penelitian ini adalah laporan keuangann perusahaan otomotif yang telah diaudit dan di publiskasikan di Bursa Efek Indonesia (BEI), tknik sampling menggunakan metode purposive sampling sehingga di peroleh sampel sebanyak 9 perusahaan. adapun hasil tidak terdapat pengaruh cadangan kerugian piutang terhadap ROA . Kata kunci: cadangan kerugian piutang, Profitabilitas, ROA
DIGISMART: STRATEGI PENINGKATAN LITERASI DIGITAL MAHASISWA UNTUK MENDUKUNG KESIAPAN KARIER DI ERA INDUSTRI 4.0 Helmita, Helmita; Kusumawati, Theresia Dhian; Yulistina, Yulistina; Nurahman, Dwi; Desmon, Desmon
JURNAL UNIV.BI MENGABDI Vol 3 No 2 (2024): Jurnal UNIV.BI Mengabdi : Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/mengabdi.v3i2.2445

Abstract

Pengabdian bertema “DigiSmart: Strategi Peningkatan Literasi Digital Mahasiswa untuk Mendukung Kesiapan Karier di Era Industri 4.0” bertujuan meningkatkan literasi digital mahasiswa melalui pelatihan interaktif dan praktik berbasis proyek. Kegiatan ini berhasil meningkatkan kemampuan teknis, seperti personal branding dan pengelolaan data, serta aspek etika digital mahasiswa. Program ini mendukung kesiapan karier mereka di era digital sekaligus memperkuat peran institusi pendidikan dalam menciptakan lulusan berdaya saing.
Penguatan Kapasitas Literasi Kewirausahaan Bagi Generasi Muda Sari, Meita Sekar; Surya, Andi; Reny WA, Armalia; Surya, M. Renandi Ekatama; Desmon, Desmon; Masthuroh, Masthuroh; Kumalasari, Nety
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 6 No. 3 (2025): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v6i3.1736

Abstract

Program Pengabdian kepada Masyarakat (PkM) ini difokuskan pada peningkatan literasi kewirausahaan siswa SMK Swadhipa Natar, Lampung Selatan. Program ini dilatar belakangi oleh rendahnya keterampilan hidup, kapasitas diri, dan kesiapan kerja lulusan, serta adanya kesenjangan antara kurikulum pendidikan kejuruan dengan tuntutan industri yang menyebabkan mayoritas siswa berorientasi sebagai pencari kerja. Tujuan kegiatan adalah untuk meningkatkan pemahaman dan keterampilan praktis kewirausahaan siswa, melatih kemampuan perancangan ide bisnis dan manajemen usaha, serta memperkuat peran guru sebagai pendamping. Metode yang digunakan bersifat partisipatif dan aplikatif, meliputi ceramah interaktif, workshop, diskusi kelompok, dan simulasi bisnis yang melibatkan 40 siswa dan 5 guru. Evaluasi melalui pre-test dan post-test menunjukkan peningkatan pemahaman yang signifikan sebesar 45%, dari nilai rata-rata 54,2 menjadi 78,6. Peserta berhasil menghasilkan beragam ide bisnis inovatif berbasis potensi lokal dan menunjukkan peningkatan motivasi berwirausaha. Secara keseluruhan, kegiatan ini terbukti efektif dalam membangun kapasitas kewirausahaan siswa serta menciptakan ekosistem kewirausahaan di lingkungan sekolah.
Co-Authors Alie, Maria Septijantini Andi Surya, Andi Armalia Reny W.A., Armalia Reny W.A. Aryando, Praditya ashari, regina salsabila Bakti, Umar CN, Yudhinanto Dewi, Anita Puspa Dwi Nurahman, Dwi Ekatama, M. Renandi Fitri, Egi Rodlia Hairudin, Hairudin Hasbullah Hasbullah Helmita, Helmita Hutagalung, Annisa Maharani Kumalasari, Nety Kusumawati, Theresia Dhian M. Nasir Masthuroh, Masthuroh Megasari, Megasari Meidasari, Evi Metri Oktavianti, Prima Rini Oktaria, Eka Travilta Okto, Joni Renandi, Renandi Reny WA, Armalia Santoso, Wiwit Tabah Sari, Evi Meida Sari, Meita Sekar Silvia, Dewi Surya , Andi Surya, M. Renandi Ekatama Susi Indriyani Suwandana, Luky Vilta, Eka Travilta Oktaria Warisi, Darwin Widiana, I Made Erlan Yudhinanto, Yudhinanto Yulistina Yulistina Zainab Zainab