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All Journal Coopetition : Jurnal Ilmiah Manajemen Tedc International Journal of Economics, Business and Innovation Research
Daniel Nababan
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Religion Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Veterinary Other

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Dampak Pelatihan Manajemen Kreatif Industri Peci Menuju Sentra Peci Di Desa Langonsari Kecamatan Pameungpeuk Kabupaten Bandung Sambas Putra, Ivan Gumilar; Daniel Nababan; Andhika Ligar
Coopetition : Jurnal Ilmiah Manajemen Vol 11 No 1 (2020): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (550.815 KB)

Abstract

This study aims to determine the impact of the Peci industry's creative management training towards the Peci center in Langonsari Village, Pameungpeuk District, Bandung Regency specifically in the field of creative economy management. The study was conducted for 6 months in Langonsari Village, Pameungpeuk, Bandung. Data collection techniques using interviews, documentation, and observation with research subjects, namely the Village Head, BUMDES Manager, Mitra Peci Harmoni and some Desa Langonsari users of BUMDES services. In order to guarantee the validity of the data, researchers used source triangulation techniques. Data analysis in this study uses an interactive analysis model that is analysis using data reduction, data display, and verification and conclusions, the results of this study indicate that the creative management training for the peci industry to the peci center has succeeded in having a positive impact on improving the economy of the community.
PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN FOODS AND BEVERAGES YANG TERDAFTAR DI BEI Daniel Nababan; Andhika Ligar Hardika
Jurnal TEDC Vol 11 No 3 (2017): Jurnal TEDC
Publisher : UPPM Politeknik TEDC Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.647 KB)

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Penelitian ini bertujuan untuk menguji pengaruh Rasio Keuangan Dalam Memprediksi Perubahan Laba PadaPerusahaan Foods and Beverages Yang Terdaftar Di BEI dari Tahun 2012 – Tahun 2015 (4 Tahun).Penelitian ini menggunakan 56 sampel penelitian, dengan variabel dependen adalah Perubahan Laba danvariabel independen sebanyak 8 rasio keuangan, yaitu Quick Ratio, Debt to Total Assets Ratio, Debt toEquity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, dan Net Profit Margin.Pengujian hipotesis menggunakan regresi berganda. Hasil penelitian ini adalah secara parsial Quick Ratio,Debt to Total Assets Ratio, Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross ProfitMargin, dan Net Profit Margin tidak berpengaruh signifikan terhadap perubahan laba pada perusahaan foodsand beverages yang terdaftar di BEI. Sedangkan secara simultan Quick Ratio, Debt to Total Assets Ratio,Debt to Equity Ratio, Total Assets Turn Over, Inventory Turn Over, Gross Profit Margin, dan Net Profit Marginberpengaruh signifikan terhadap perubahan laba pada perusahaan foods and beverages yang terdaftar diBEI.Kata kunci: Perubahan Laba, Quick Ratio, Debt to Total Assets Ratio, Debt to Equity Ratio, Total AssetsTurn Over, Inventory Turn Over, Gross Profit Margin, dan Net Profit Margin
Revealing the Readiness of Pet Shops in Bandung City to Adopt Private Entity SAK: Internal and External Factor Analysis Daniel Nababan; Ivan Gumilar Sambas Putra; Yana Hendayana
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2786

Abstract

The adoption of standardized financial accounting practices remains a major challenge for micro, small, and medium enterprises (MSMEs) in Indonesia, particularly in sector-specific businesses such as pet shops that operate with relatively complex transactions. This study aims to examine the readiness of pet shop MSMEs in Bandung City to adopt Private Entity Financial Accounting Standards (SAK) by analyzing the influence of technology readiness, human resource competency, and external support on financial accounting system implementation. The study employs a quantitative research design using primary data collected through structured questionnaires distributed to 90 pet shop owners and managers. Data were analyzed using multiple linear regression supported by classical assumption testing. The results show that technology readiness, human resource competency, and external support all have positive and statistically significant effects on financial accounting system implementation. Among these factors, technology readiness emerges as the most dominant determinant, followed by human resource competency and external support. The findings indicate that readiness to adopt Private Entity SAK is primarily capability-driven rather than regulation-driven, reflecting a gradual process shaped by internal organizational preparedness and reinforced by external facilitation. This study contributes to the MSME accounting literature by providing empirical evidence from a relatively underexplored business sector and offers practical insights for policymakers and supporting institutions in designing more effective and context-sensitive strategies to enhance accounting standard adoption among micro-enterprises.
Co-Authors Andhika Ligar Andhika Ligar Hardika Ivan Gumilar Sambas Putra Sambas Putra, Ivan Gumilar Yana Hendayana