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All Journal IMAGE Journal of Management and Business Review PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Journal of Emerging Business Management and Entrepreneurship Studies Jurnalku Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Penelitian Akuntansi
Prasetyo, Aries Heru
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Enhancing Firm Value through ESG Disclosure: Analyzing Non-Banking Companies in the LQ45 Index Chairul, Muhammad; Prasetyo, Aries Heru
Journal of Emerging Business Management and Entrepreneurship Studies Vol. 4 No. 1 (2024): Journal of Emerging Business Management and Entrepreneurship Studies
Publisher : Research Center and Case Clearing House (RC-CCH) - Sekolah Tinggi Manajemen PPM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jebmes.v4i1.173

Abstract

The fourth industrial revolution has had a significant impact on economic progress, triggering intense competition between companies to achieve their goals. One effective strategy to increase company value is to adopt sustainable financial reporting that prioritizes economic stability and inclusiveness. The aim of this research is to investigate the impact of implementing Environmental Social and social Governance (ESG) reporting on the value of non-banking companies listed on the Indonesia Stock Exchange (BEI) in the LQ 45 index during the 2021-2023 period. Using descriptive, verification and regression analysis techniques, this research shows the influence of ESG-independent variables on company value. Data was collected from the annual reports of 23 non-banking companies included in the LQ 45 index. The results of this research are that environmental and social coverage has a significant positive influence on company value, while governance coverage does not show a significant influence. In addition, increasing sales as a controlling factor does not have a significant impact on company value. In conclusion, ESG reporting can increase a company's attractiveness to investors, with environmental and social factors being key. This research suggests increasing the number and longer sample time period for future research to obtain more comprehensive results
The Integration of Key Risks and Performance Indicators Using COSO-2017 in Medium Enterprise Fintech Prasetyo, Aries Heru
PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia Vol 8 No 1 (2025): PERWIRA - Jurnal Pendidikan Kewirausahaan Indonesia
Publisher : Perkumpulan Pendidik Kewirausahaan Indonesia (Perwira Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/perwira.8.1.38-50

Abstract

Key performance indicator is the ultimate goal pursued by financial technology companies. In most cases, the achievement of the goal has become major concern for top management. They need firmly mechanism to signal any possible risk that might interfere the process. At this context, the role of key risk indicator become very important. Unfortunately, focus in this issue is still rare and inconclusive. This research tries to propose conceptual framework to integrate key risk indicator into key performance indicators. Using COSO-2017 as the basic theory, we found that one alternative way is by combining both qualitative and quantitative risk analysis to detrude the key performance indicator in a quarterly basis. Series of medium enterprise financial technology company’s past performance must be treated using proper statistical tools while setting the most ideal targets for each quarter, thus rebalancing the optimism from the top management. Henceforth, the availability of historical loss event data would be useful to measure probability of risk occurrence and its possible impact objectively. We provide a conceptual framework to deal with this issue, followed by assessment for selected performance indicator in medium enterprise fintech. The study enclosed with conclusion and direction for further agenda.
OPTIMALISASI PORTOFOLIO KRIPTO DENGAN TAGUCHI LOSS FUNCTION Tirto, Try; Rofi, M Akhsanur; Prasetyo, Aries Heru
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 1 (2024): Edisi Januari - April 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i1.3869

Abstract

Pada awal merebaknya pandemi COVID-19, aset kripto menjadi instrumen investasi yang sangat diminati oleh kaum pemuda-pemudi di seluruh dunia termasuk Indonesia. Penelitian ini dilakukan untuk mencari portofolio yang optimal untuk berinvestasi pada aset kripto. Kelompok aset kripto yang digunakan dalam penelitian berupa koin kripto, token kripto, koin stabil, dan NFT dimana sampelnya diambil berdasarkan SK/Kep. Kepala Bappebti nomor 11 tahun 2022. Penerapan Taguchi Loss Function (TLF) pada proses seleksi aset kripto dilakukan dengan tingkat toleransi loss tertentu (25%, 50%, dan 75%) serta periode harian, mingguan, per 2 minggu, bulanan, dan kuartal. Selain itu, penelitian menggunakan tiga teori pembobotan portofolio yaitu Modern Portfolio Theory (MPT), Single Index Model (SIM), dan Mean-Gini (MG) Portfolio untuk menguji perbedaan performa antar portofolio. Faktor peubah yang digunakan dalam penerapan TLF berupa Address Active Count, Asset End of Date Completion Time, Reference Rate, Transaction Count per Second, Count of Transfers, dan Native Units Transferred between Distinct Adresses. Untuk memperoleh aset kripto yang lolos seleksi TLF, diperlukan tingkat toleransi loss sebesar 75% dari target aset. Berdasarkan hasil performa portofolio aset kripto per setiap teori pembobotan yang digunakan, diperoleh bahwa MPT yang paling unggul dibandingkan dua teori lainnya. Sedangkan untuk performa kelompok aset kripto yang diinvestasikan pada portofolio, kelompok token kripto lebih unggul dibandingkan koin kripto.
Peningkatan Nilai Perusahaan PT Samudera Jaya Mandiri Tahun 2024-2028 Atas Investasi Kapal Mary Anne Subangun, Yohannes Asido; Prasetyo, Aries Heru
Jurnalku Vol 4 No 1 (2024)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v4i1.693

Abstract

Tujuan dari penelitian ini untuk mengetahui serta menganalisis valuasi dan strategi untuk meningkatkan nilai PT Samudera Jaya Mandiri saat ini. Metode analisis kuantitatif dan deskriptif digunakan dalam penelitian ini. Tujuan penelitian untuk menggambarkan apakah strategi investasi pembiayaan Kapal Marry Anne yang dilakukan PT Samudera Jaya Mandiri berhasil meningkatkan nilai perusahaan tahun 2028. Hasil dari proyeksi perhitungan terhadap valuasi pada PT Samudera Jaya Mandiri dengan metode Free Cash Flow to Firm (FCFF). Hasil tersebut terus meningkat hingga pada tahun 2028 perusahaan akan menghasilkan FCFF sebesar 508,44 Milyar, sehingga valuasi perusahaan melalui metode discounted cash flow (DCF) sebesar 372,15 Milyar. Selain itu untuk meningkatan nilai PT Samudera Jaya Mandiri periode 2023 hingga 2028 sebagai berikut: a) Dari existing investment, SJM dapat melakukan divesrsifikasi pendapatan dengan menjual jasa transporter pada customer lain jika tidak digunakan. b) Pada expected growth, untuk meningkatkan cash flownya dengan meningkatkan capital expenditure serta menurunkan cost of capitalnya. c) Cash flow dimasa depan juga dapat dimaksimalkan dengan menjalin kontrak jangka panjang tugboat. Selain itu, SJM juga perlu melakukan pengaturan kombinasi pendanaannya.
Co-Authors Afif, Arkan Muhammad AGUSTINA, NUR FITRIYANTI Akbar, Muhammad Ilham Akbar, Rexy Chalid Chairul, Muhammad Hermawan Hermawan Hutajulu, Martin Ronald Muktiaji, Haryo Ridhonoto Pamungkas, Cornelius Hary Prisidiyani, Nadetya Azzahra Purpadita, Eva Phasa Putri, Alya Fellayati Rofi, M. Akhsanur Saifudin Saifudin Siahaan, Febriani Evelin Mauli Subangun, Yohannes Asido Tirto, Try Utari, Nisya Alviony Dwi Yohanes Mardinata Rusli, Yohanes Mardinata