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<![CDATA[SOSIALISASI PENINGKATAN KOMPETENSI DAN KETENTUAN MANAJEMEN RISIKO BAGI PENGAWAS DAN AUDITOR INTERNAL KEMENTERIAN KOPERASI DAN UKM ]]>
<![CDATA[Purnomo, Hadi]]>;
<![CDATA[Albart, Nicko]]>;
<![CDATA[Listiorini, Dewi]]>
<![CDATA[ Jurnal Pengabdian Teratai Vol 4 No 2 (2023): Jurnal Pengabdian Teratai ]]>
Publisher : <![CDATA[Lembaga Penelitian Dan Pengabdian Pada Masyarakat (LPPM) Institut Bisnis dan Informatika (IBI) Kosgoro 1957 ]]>
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DOI: 10.55122/teratai.v4i2.1061
<![CDATA[The implementation of training and socialization on risk management, as per Minister of Cooperatives and Small and Medium Enterprises Regulation No. 09 of 2020, aims to enhance the competence of Senior Supervisors and Internal Auditors in relation to their core duties and functions in cooperative supervision. It also aims to familiarize officials responsible for cooperative development and functional supervisors with guidelines for conducting cooperative supervision and inspections within the Ministry of Cooperatives and Small and Medium Enterprises (Kemenkop UKM). This initiative was conducted by the Community Service Team of STIMA IMMI Jakarta and Paramadina University Jakarta in collaboration with the Internal Supervisory and Auditor Unit of the Ministry of Cooperatives and SMEs. The purpose of the training and socialization program is to elevate competence, skills, knowledge, and attitudes to anticipate the increasing incidence of fraud cases in cooperatives due to the weak implementation of supervision and audits by the Ministry of Cooperatives and SMEs. The issue of fraud in cooperatives throughout Indonesia has reached hundreds of trillions of rupiah. Training and socialization, conducted using the active learning method, have had a positive impact on participants, as evidenced by the enthusiasm of participants in engaging in discussions and group activities, as well as the smooth execution of the program and its alignment with the participants' needs. Quantitatively, the PKM program has successfully improved the participants' abilities, as demonstrated by the increase in the average pre-test score from 67.4 to 75.8 during the post-test.]]>
<![CDATA[The Effect of Foreign Investment (FDI) on The Growth of The Industrial Sector in Bekasi Regency in 2019-2023: Systematic Literature Review (SLR) ]]>
<![CDATA[Maryana, Nia]]>;
<![CDATA[Albart, Nicko]]>
<![CDATA[ Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research ]]>
Publisher : <![CDATA[Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/innovative.v4i6.16774
<![CDATA[Tujuan dari penelitian ini untuk menelaah literatur review mengenai pengaruh Penanaman Modal Asing terhadap pertumbuhan sektor industry di Kabupaten Bekasi pada tahun 2019-2023. Kondisi perekonomian Indonesia telah mengalami perubahan signifikan akibat dampak pandemic Covid-19 sampai dengan masa pemulihan pada tahun 2023. Sektor industri merupakan salah satu yang terkena dampak, namun sektor ini juga memegang penting dalam pertumbuhan ekonomi nasional. Penelitian ini menggunakan metode Systematic Literature (SLR) dengan menelaah 25 arikel yang berkaitan dengan PMA terhadap pertumbungan ekonomi. Data penelitian didapatkan sumber terpercaya, seperti Badan Pusat Statistik (BPS), Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Provinsi Jawa Barat. Penelitian ini menunjukkan bahwa PMA memberikan kontribusi terhadap pertumbuhan industri di Kabupaten Bekasi terutama setelah pemulihan ekonomi pasca pandemi Covid-19. PMA tidak hanya membantu peningkatan kapasitas produksi dan penciptaan lapangan pekerjaan, tetapi juga mendorong transfer teknologi baru serta menciptakan daya saing industri lokal.]]>
<![CDATA[Pengembangan Aplikasi Pencarian Artikel Ilmiah Berbasis Mobile ]]>
<![CDATA[Gita Purnama, Diki]]>;
<![CDATA[Mahendra Djuanda, Diaz Ramadhani]]>;
<![CDATA[Albart, Nicko]]>
<![CDATA[ Technomedia Journal Vol 8 No 2 Special Issues (2023): Special Issue: Sistem Informasi Manajemen Dalam Menunjang Teknolog ]]>
Publisher : <![CDATA[Pandawan Incorporation, Alphabet Incubator Universitas Raharja ]]>
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DOI: 10.33050/tmj.v8i2SP.2010
<![CDATA[The development of technology and information in the current era of globalization provides many benefits for all sectors, including the world of education. One of them is creating a new innovation by creating a mobile device-based application. Researchers designed a mobile-based journal search application. The purpose of designing this application is to facilitate the academic community in searching for journal references. The location of the research was conducted at Paramadina University with respondents from the entire academic community, namely lecturers and students. The method used in the development of research software is the Waterfall method. Based on the results of the questionnaire given to 50 respondents, it shows that 66% of research reference sources come from general journal articles such as Google Scholar, DOAJ, and Research gate. Thus, an online-based platform that is widely used by respondents to be able to find research reference sources. To be able to provide this solution, the author designed a mobile-based journal search application with an Android base. This is done in order to provide convenience for the academic community in finding sources of journal references. The mobile-based journal article search application can help users find journal articles by using several search options such as keywords, and year of publication.]]>
<![CDATA[Profitabilitas Hedging Dalam Transaksi Valuta Asing (Studi Kasus PT. BZI, Jawa Barat Dalam Periode April 2021 – September 2024) ]]>
<![CDATA[Setyo Wardhana, Tri]]>;
<![CDATA[Albart, Nicko]]>
<![CDATA[ Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024) ]]>
Publisher : <![CDATA[DINASTI RESEARCH ]]>
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DOI: 10.38035/jafm.v5i5.1110
<![CDATA[Hedging is a financial policy which is implemented with the purpose of minimizing the risk of transaction exposure due to the fluctuation of foreign exchange. This research aims to investigate the profitability of hedging activity done by PT. BZI using a derivative instrument in the form of forward contract during the period of April 2021 to September 2024. This research is quantitative descriptive research with case study approach, which calculated the hedging profitability by multiply the hedging amount with the difference value between forward contract rate with the spot rate (telegraphic transfer selling rate) on the maturity date of transaction to from the same bank that has provided the hedging facility. From the research results, it is known that 23 of the 34 forward contract transactions carried out by PT.BZI during above mentioned period had achieved the purpose of hedging. Even though 11 of the 34 forward contract transactions showed a negative result calculation, the accumulated result was still in positive value, which means that the purpose of hedging was well achieved. These results suggest that the decision to hedge was profitable for the company. And at the same time the company’s obligation under Indonesian central bank’s regulation to conduct hedging could also be fulfilled. The recommendation that can be given to management is that a company should continue to conduct hedging through the forward contract in the future to minimize the transaction exposure of foreign currency due to its volatility.]]>
<![CDATA[Systematic Literature Review: Pengaruh Financial Technology terhadap Minat investasi pada Generasi Z Tahun 2024 ]]>
<![CDATA[Sari, Zika Puspita]]>;
<![CDATA[Mardhiah, Sofiatul]]>;
<![CDATA[Albart, Nicko]]>
<![CDATA[ Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa ]]>
Publisher : <![CDATA[PT Aksara Indo Rajawali ]]>
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DOI: 10.60036/jbm.v5i1.306
<![CDATA[Penelitian ini mengidentifikasi peran fintech dalam meningkatkan minat investasi Generasi Z pada tahun 2024, serta faktor-faktor yang memengaruhi keputusan investasi tersebut. Hasil menunjukkan bahwa kemudahan akses, antarmuka yang sederhana dan integrasi pembayaran digital pada platform fintech menjadi daya tarik utama. Selain itu, teknologi peer-to-peer lending serta fintech syariah turut memfasilitasi investasi dengan persepsi risiko rendah. Faktor lain seperti literasi keuangan, fenomena FOMO, media sosial dan influencer, dukungan sosial, serta stabilitas pendapatan turut mempengaruhi minat investasi. Literasi keuangan terbukti meningkatkan rasa percaya diri dalam berinvestasi, sedangkan faktor psikologis dan sosial mendorong Generasi Z mengikuti tren investasi. Temuan ini menunjukkan bahwa fintech tidak hanya memperluas inklusi keuangan bagi Generasi Z yang sebelumnya sulit mengakses layanan keuangan tradisional, tetapi juga memperkuat partisipasi mereka dalam kegiatan investasi. Penelitian selanjutnya disarankan untuk mengkaji lebih dalam perbedaan efektivitas antar jenis platform fintech, serta pengaruh faktor ekonomi dan psikologis pada perilaku investasi Generasi Z dalam jangka panjang.]]>
<![CDATA[The Influence of Financial Literacy and Self Control on Women's Personal Financial Management in Konawe District, Southeast Sulawesi Province ]]>
<![CDATA[Nunsyah, Wa Ode Febry Nur Aisyah]]>;
<![CDATA[Hidayat, Lusiana Syawalina]]>;
<![CDATA[Albart, Nicko]]>
<![CDATA[ Dinasti International Journal of Management Science Vol. 6 No. 2 (2024): Dinasti International Journal of Management Science (November - December 2024) ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijms.v6i2.3607
<![CDATA[The purpose of this study was to determine the influence of financial literacy and self-control of women on their personal financial management. The study was conducted on women in Konawe Regency, Southeast Sulawesi Province. The type of data used in this study is quantitative data. The data source comes from secondary data. The population used in this study were women in Konawe Regency with various different backgrounds. The sampling method used Random Sampling. With a sample size of 100 women. The test results stated that the financial literacy variable had a positive and significant effect on women's financial management and the self-control variable had a significant positive effect on women's financial management.]]>
<![CDATA[Analisis Pengaruh Cash Ratio dan Claim Expense Ratio terhadap Kinerja Keuangan Perusahaan Asuransi Jiwa di BEI Tahun 2020-2023 dengan Kebijakan Dividen sebagai Mediasi ]]>
<![CDATA[Huda, Pratiwi Nur]]>;
<![CDATA[Albart, Nicko]]>
<![CDATA[ Jurnal EMT KITA Vol 9 No 1 (2025): JANUARI 2025 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v9i1.3412
<![CDATA[This study aims to analyze the effect of the cash ratio and claim expense ratio on the financial performance of life insurance companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023, with dividend policy as a mediating variable. This research employs a quantitative approach using path analysis techniques. The population of the study consists of life insurance companies listed on the IDX, with a sample of 18 companies selected through purposive sampling. Secondary data, including financial statements and annual reports, were obtained from the IDX website. The results indicate that: (1) the cash ratio has a significant and positive effect on the dividend payout ratio (DPR); (2) the claim expense ratio also has a significant and positive effect on DPR; (3) the cash ratio significantly and positively affects return on assets (ROA); (4) the claim expense ratio has a non-significant and negative effect on ROA; (5) DPR significantly and positively affects ROA; (6) DPR significantly mediates the effect of the cash ratio on ROA; and (7) DPR significantly mediates the effect of the claim expense ratio on ROA. This study provides theoretical implications by expanding the understanding of the interrelationship between financial variables in the life insurance sector and practical implications as a guide for financial managers in making decisions regarding the management of financial ratios and dividend policies. Future research is recommended to broaden the scope of industries studied and to consider alternative analytical methods to enrich research insights.]]>
<![CDATA[A Systematic Literature Review: Business Feasibility Analysis Using Net Present Value (NPV) and Internal Rate of Return (IRR) Methods in the Automotive Industry ]]>
<![CDATA[Pranoto, Adi]]>;
<![CDATA[Hermawan, Hery]]>;
<![CDATA[Albart, Nicko]]>
<![CDATA[ Jurnal Indonesia Sosial Sains Vol. 6 No. 1 (2025): Jurnal Indonesia Sosial Sains ]]>
Publisher : <![CDATA[CV. Publikasi Indonesia ]]>
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DOI: 10.59141/jiss.v6i1.1577
<![CDATA[This research evaluates business feasibility in the manufacturing sector using the Net Present Value (NPV) and Internal Rate of Return (IRR) methods. Both of these methods are financial analysis tools that play an important role in making investment decisions, especially in projects that require large capital investments and face market uncertainty. The NPV method assesses the potential profit of a project based on the time value of money, while the IRR identifies the minimum rate of return required for the investment to be viable. This study uses the Systematic Literature Review (SLR) approach to compile and analyze various studies that discuss the application of NPV and IRR in the manufacturing industry. By comprehensively understanding the application of these two methods, it is hoped that manufacturing companies can conduct more accurate investment assessments and maximize the sustainability of business projects.]]>
<![CDATA[Analysis of the Application of PSAK 24 Revised 2013-Accounting for Employee Benefits Referring to Law Number 13 at PT. ABC (Project Unit Credit Method) ]]>
<![CDATA[Albart, Nicko]]>;
<![CDATA[Herru, Herru]]>
<![CDATA[ International Journal of Economics Development Research (IJEDR) Vol. 5 No. 4 (2024): International Journal of Economics Development Research (IJEDR) ]]>
Publisher : <![CDATA[Yayasan Riset dan Pengembangan Intelektual ]]>
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DOI: 10.37385/ijedr.v5i4.6431
<![CDATA[Each entity has the obligation to present financial statements that accord with the Statement of Financial Accounting Standards (PSAK) and the relevant rules. This will affect the external auditors opinions and the accounting division performances. This research was to analyse the effects of the application of the PSAK 24 Revised 2013 on the employee benefits in the PT ABC financial statements. Case study on PT. ABC was conducted using a qualitative analysis with data triangulation methods. This research was carried out by conducting interviews and document analyses. the researcher analysed the effects of the application of the PSAK 24 Revised 2013 on the financial statements (balance sheet and profit and loss) of PT. ABC. The difference appearing from the revision was the recognition of actuarial loss gains which were entirely recognized in the other comprehensive income, changes in the calculation component to measure the past service costs, net costs, and liabilities. The results of this research indicated that PT. ABC has made adjustments due to the implementation of the PSAK 24 Revised 2013. PT ABC has also retrospectively reviewed the financial statements for the period of 1 January 2023 and 31 December 2023. ]]>
<![CDATA[Etika Investor dan Skandal Pasar Modal di Indonesia ]]>
<![CDATA[Nazri, Ariadi]]>;
<![CDATA[Albart, Nicko]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 5 No. 2 (2025): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmeb.v5i2.1260
<![CDATA[The aim of this research is to determine the influence of investor ethics on scandals that occur on the capital market in Indonesia (BEI). Investment Ethics has experienced very fast and high growth over recent time. The growth and development of this investment occurs both at the local level (Indonesia) and at the global level. In Indonesia, the growth and development of ethical investment can be seen from the increasing number of ethically based stock indices and the value of stock market capitalization in each of these indices. Meanwhile, at the global level, it can be seen from the increase in the value of ethical investment, especially in the five main world markets. The underlying basis for this phenomenon needs to be further explored regarding ethical investment issues. This article tries to explore ethical investment more deeply, especially regarding concepts, basis for decisions and approaches (strategies) in ethical investment activities. The reality of practice in the field shows that capital market activities (stock exchanges) are very vulnerable to various forms of crime which have very broad consequences for the economy and national stability. This can be seen from the increasing development of the capital market which is also accompanied by advances in technology and information in this era of globalization, it turns out that not only do you get convenience but there are also other consequences, both direct and indirect, that can threaten economic stability, especially in creating a market system. reasonable and orderly capital.]]>
