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All Journal Cakrawala Pendidikan Jurnal Manajemen Terapan dan Keuangan JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Bisnis dan Manajemen Kinerja Syntax Literate: Jurnal Ilmiah Indonesia JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) J-MAS (Jurnal Manajemen dan Sains) Jurnal ULTIMA InfoSys Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship Journal of Education, Humaniora and Social Sciences (JEHSS) Sukma: Jurnal Pendidikan Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Perspektif Komunikasi; Jurnal Ilmu Komunikasi dan Komunikasi Bisnis Jurnal Muara Ilmu Ekonomi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi Manajemen Sistem Informasi Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Kontigensi: Jurnal Ilmiah Manajemen Indonesian Capital Market Review Proceeding National Conference Business, Management, and Accounting (NCBMA) IIJSE Proceeding of International Conference on Entrepreneurship (IConEnt) Sukma: Jurnal Pendidikan
Gracia S Ugut
Pelita Harapan University, Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Manajemen Organisasi Pendidikan: Studi tentang Yayasan dan Sekolah Sukma Bangsa di Aceh Moerdijat, Lestari; Supratikno, Hendrawan; S. Ugut, Gracia Shinta; Bashori, Khoiruddin; Pramono, Rudy
Sukma: Jurnal Pendidikan Vol. 5 No. 1 (2021)
Publisher : Yayasan Sukma Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32533/05106.2021

Abstract

Manajemen organisasi dengan learning organization telah terbukti berhasil meningkatkan kapasitas dan perubahan sistem, namun belum begitu banyak penelitian yang memfokuskan diri tentang implementasi learning organization pada organisasi yang baru terbentuk dan membentuk manajemen organisasinya. Penelitian tentang Yayasan dan Sekolah Sukma Bangsa di Aceh ini memfokuskan diri pada hal tersebut. Penelitian konsern dengan 3 hal yaitu learning organization, knowledge creation dan dynamic capability pada sekolah Sukma yang didirikan di Aceh dengan latar belakang konflik dan bencana alam yang terjadi sejak 2000-2004. Penelitian ini menyimpulkan bahwa learning organization (LO) tidak dapat berdiri sendiri. Keberadaannya yang sering terhubung sebagai referensi bagi subyek penelitian ini (baik informan kunci, narasumber dan partisipan aktif) menempatkannya dalam tataran strategis dalam manajemen organisasi. Konsep LO di Yayasan Sukma yang sering ditemukan dalam penelitian adalah sub konsep personal mastery diikuti oleh mental model, system thinking. Kemudian shared vision dan terakhir adalah team learning. Kemudian, pada konsep knowledge creation dalam model socialization externalization collaboration internalization (SECI) yang sering ditemukan adalah sub konsep socialization diikuti oleh eksternalisasi, kombinasi dan terakhir adalah internalisasi. Selanjutnya pada konsep dynamic capabilities (DC) di Yayasan Sukma yang sering diperlihatkan adalah sub konsep transforming  yang diikuti oleh sensing. 
Tata Kelola dan Performa Finansial Perusahaan di Indeks LQ45 Wijaya, Suwito; Ugut, Gracia Shinta S.
Jurnal Maksipreneur Vol 14 No 1 (2024)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v14i1.1612

Abstract

This study focuses on exploring the relationship between governance mechanisms and corporate financial performance in non-financial business entities in Indonesia. The analysis was conducted by applying a regression model to panel data involving companies listed on the LQ45 index on the Indonesia Stock Exchange from 2013 to 2022. The variables tested in the context of corporate governance include: managerial ownership, institutional ownership, independence of commissioners, board size, and audit committee meetings. This study assesses corporate financial performance using Return on Assets (ROA) and Tobin's Q. The findings show a statistically significant positive effect between institutional ownership and corporate financial performance, both based on ROA and Tobin's Q indicators. It is hoped that these findings can provide a new perspective regarding how various elements of corporate governance impact financial performance and contribute to the formulation of corporate governance policies and practices in Indonesia.
Implementation of Beaver Dichotomy to Differentiate Good and Distressed Firms in Indonesia Budhidharma, Valentino; Sembel, Roy; Hulu, Edison; Ugut, Gracia S.
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 3 (2023): Proceedings of the 3rd International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

The purpose of this study is to determine factors/variables that can differentiate the characteristics of distressed and good firms and propose a new model to explain financial distress in Indonesia. There have been many theories, variables, and estimation methods used by previous studies about early warning signs of financial distress. Determining factors of good and distressed firms uses Beaver's (1968) methodology. The samples used are most sectors in Indonesia’s Stock Exchange from 2005 to 2020, excluding the financial sector. The characteristic results show that good firms have higher NITA, GPTA, CTA, QATA, CATA, WCTA, CCL, RETA, and EBTCL, while distressed firms are better on CFTS, CFTA, CFNW, CFTD, NITS, NINW, NITD, ROE, CLTA, LTLTA, CLLTLTA, QACL, CR, CTS, ITS, CATS, WCTS, NWTS, and TATS.
MENINGKATKAN KINERJA UKM MELALUI MANAJEMEN MODAL KERJA DI KOTA BITUNG Handoko, Liza; Kim, Sung Suk; Ugut, Gracia; Lusmeida, Herlina
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

Usaha Kecil dan Menengah (UKM) memiliki peran penting dalam perekonomian Indonesia dan mendapat perhatian khusus dari pemerintah. Untuk bertahan dan berkembang, setiap UKM harus mengembangkan keunggulan kompetitifnya, yang memerlukan modal kerja yang baik untuk mendukung kegiatan operasional sehari-hari dan investasi jangka panjang. Pelatihan ini bertujuan membuka wawasan para pengusaha UKM mengenai pengelolaan modal kerja. Diharapkan pelatihan ini membantu pengusaha UKM di Dinas Koperasi dan UKM Kota Bitung menjadi lebih handal dalam mengelola modal kerja, sehingga penggunaannya lebih efektif dan memastikan keberlangsungan usaha mereka.
Financial Drivers of Profitability in Indonesia's Pharmaceutical Industry: A Panel Data Analysis Muhammad Hadyan Rusin; Gracia Shinta S. Ugut; William Tjong
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 7 No. 1 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (September-Oktober 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v7i1.6109

Abstract

 Studi ini mengkaji faktor-faktor yang memengaruhi profitabilitas dalam bisnis farmasi Indonesia. Perusahaan-perusahaan di sektor ini menghadapi berbagai kendala operasional dan keuangan akibat siklus litbang yang berlarut-larut, intensitas modal yang tinggi, dan persyaratan regulasi yang ketat. Sejumlah ukuran profitabilitas utama dipengaruhi oleh rasio utang terhadap aset (DAR), perputaran persediaan (INTO), dan perputaran total aset (TOAS). Penelitian ini bertujuan untuk menilai dampak variabel-variabel tersebut terhadap metrik keuangan seperti Pertumbuhan Aset (AGRO), Siklus Konversi Kas (CCC), NPM, dan ROA. Dengan menggunakan dataset panel seimbang dengan 90 observasi yang mencakup periode 2014–2023, studi ini menerapkan model regresi panel efek tetap dan acak pada industri farmasi di Indonesia. Untuk memperhitungkan heterogenitas yang tidak teramati dan memberikan hasil yang andal, studi ini menggunakan model regresi panel efek tetap dan acak. Hasil penelitian menunjukkan bahwa peningkatan aset secara signifikan meningkatkan laba, yang sejalan dengan teori Resource-Based View yang menyatakan bahwa aset unik suatu perusahaan merupakan faktor terpenting dalam mencapai daya saing. Profitabilitas berbanding terbalik dengan rasio utang terhadap aset, yang menyoroti perlunya pengelolaan utang yang cermat, dan berbanding positif dengan siklus konversi kas yang fleksibel, yang menunjukkan keunggulan teknik modal kerja yang fleksibel. Karena kompleksitas operasional bisnis yang unik, ukuran efisiensi konvensional seperti perputaran persediaan dan perputaran total aset dianggap kurang menunjukkan profitabilitas. Para manajer, investor, dan pembuat undang-undang di industri farmasi dapat memperoleh manfaat besar dari temuan ini, yang menyoroti pentingnya pengelolaan utang dan investasi aset strategis dalam mencapai profitabilitas di industri yang sangat teregulasi dan padat modal.
Manajemen Organisasi Pendidikan: Studi tentang Yayasan dan Sekolah Sukma Bangsa di Aceh Moerdijat, Lestari; Supratikno, Hendrawan; S. Ugut, Gracia Shinta; Bashori, Khoiruddin; Pramono, Rudy
SUKMA: Jurnal Pendidikan Vol. 5 No. 1 (2021)
Publisher : Yayasan Sukma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32533/05106.2021

Abstract

Manajemen organisasi dengan learning organization telah terbukti berhasil meningkatkan kapasitas dan perubahan sistem, namun belum begitu banyak penelitian yang memfokuskan diri tentang implementasi learning organization pada organisasi yang baru terbentuk dan membentuk manajemen organisasinya. Penelitian tentang Yayasan dan Sekolah Sukma Bangsa di Aceh ini memfokuskan diri pada hal tersebut. Penelitian konsern dengan 3 hal yaitu learning organization, knowledge creation dan dynamic capability pada sekolah Sukma yang didirikan di Aceh dengan latar belakang konflik dan bencana alam yang terjadi sejak 2000-2004. Penelitian ini menyimpulkan bahwa learning organization (LO) tidak dapat berdiri sendiri. Keberadaannya yang sering terhubung sebagai referensi bagi subyek penelitian ini (baik informan kunci, narasumber dan partisipan aktif) menempatkannya dalam tataran strategis dalam manajemen organisasi. Konsep LO di Yayasan Sukma yang sering ditemukan dalam penelitian adalah sub konsep personal mastery diikuti oleh mental model, system thinking. Kemudian shared vision dan terakhir adalah team learning. Kemudian, pada konsep knowledge creation dalam model socialization externalization collaboration internalization (SECI) yang sering ditemukan adalah sub konsep socialization diikuti oleh eksternalisasi, kombinasi dan terakhir adalah internalisasi. Selanjutnya pada konsep dynamic capabilities (DC) di Yayasan Sukma yang sering diperlihatkan adalah sub konsep transforming  yang diikuti oleh sensing. 
VALUATION OF STOCK VALUE WITH RELATIVE VALUATION AND ABSOLUTE VALUATION APPROACH IN BANKING SECTOR AT LQ 45 PERIOD 2015-2020 Ferdinand, Ferry Vincenttius; Hulu, Edison; Ugut, Gracia Shinta S.; Sembel, Roy
ULTIMA InfoSys Vol 15 No 1 (2024): Ultima Infosys : Jurnal Ilmu Sistem Informasi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/si.v15i1.3410

Abstract

Investment in Indonesia during the COVID-19 pandemic increased. One of the significant and good indices in describing the condition of stocks in Indonesia is LQ45. Dlaam LQ45 The largest market capitalists are held by the financial sector Specifically the bank subsector therefore it needs to be further researched regarding these stocks. One of the interesting things is whether these stocks deserve to be considered a good investment instrument. One of the efforts to assess investment instruments is through the valuation stage. The valuation method used there are two, namely relative valuation with price to book value benchmarks and price earnings ratio and absolute valuation with dividend growth model method and some modifications of the model. From the results obtained, the recommendation of the position of the four financial stocks in LQ45 varies depending on the valuation technique used. On this basis, it can be said that it is important to know, know, and ethically the valuation techniques used are appropriate, good, and correct.
Analysis of the Commercial Bank Performance in Indonesia and China Meng, Wang Jin; Ugut, Gracia S
KINERJA Vol. 26 No. 1 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i1.4983

Abstract

The purpose of this study is to compare the impact of capital structure on commercial banks' performance in Indonesia and China. The study chose 13 commercial banks from Indonesia and 12 banks from China for the period of 5 years, from 2015 to 2019. The study deployed a data panel regression analysis to analyze the secondary data that was obtained from the financial statements of these commercial banks. In this study, ROA and ROE are the measures used for Bank Performance. Four dependent variables: loan to deposit ratio, debt to asset ratio, capital adequacy and asset size are the independent variables. The results showed that LTD, AS and DTA have positive significant influences on ROA, while DTA and CAR have positive significant relationship on ROE in the study of Indonesian banks. Only AS have negative significant impact on both ROA and ROE, DTA and CAR have positive significant impact on ROA, while LTD has significant relationship on ROE in the study of commercial banks in China.
LQ45 Stock Index Abnormal Return Reaction to the Covid-19 Pandemic: the Even Study Methodology Solihin, Ikin; Sugiarto, Sugiarto; Ugut, Gracia Shinta S.; Hulu, Edison
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.2051

Abstract

LQ45 Index stocks are liquid stocks with high market capitalization, have a high trading frequency, growth prospects, and fairly good financial conditions, are not volatile and have been objectively selected by the IDX. This research aims to determine the abnormal return of LQ45 Stock Index to the covid-19 pandemic. This research uses even study method with population consisted entirely of daily data from the ten most populous cities in the United States. The result of this study shows that there are significant differences in abnormal returns before and after the announcement of the Covid-19 pandemic by WHO. The announcement of this pandemic is responded to as a negative signal by investors so that information regarding the announcement of the Covid-19 pandemic by the WHO is responded to early and at the time of launching the information no longer had any effect because the prices had moved towards equilibrium. The future research that extend the research time period and include other external factors such as lockdown policies or inflation is needed as the limitation in this research.
DETERMINANTS OF NET INTEREST MARGIN OF LISTED COMMERCIAL BANKS IN INDONESIA Megawaty, Linda; Ugut, Gracia S
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 9, No 2 (2022): NUSANTARA : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v9i1.2022.65-75

Abstract

The purpose of this study is to identify the determinants of Net Interest Margin  in listed commercial banks in Indonesia, particularly the banks which are under the category of BUKU III and BUKU IV. The study uses a set of independent variables which are classified to bank-specific variables (asset size, capital adequacy ratio, asset quality, liquidity, deposits, assets management, operating efficiency, leverage) and macro-economic variables (exchange rate, inflation rate, interest rate, economic growth). The methodology used in this research is a data panel regression approach where common effect, fixed effect and random effect model are built using five-year-secondary data for period of 2015-2019. The sampling data are taken from 21 listed commercial banks in Indonesia categorized under BUKU III and BUKU IV. The result of this study indicates that capital adequacy, asset quality, deposits, asset management, and exchange rate have significant impacts on NIM.
Co-Authors Akuba, Stefy Falentino Alamsyah, Virza Utama Aloysius Van Rhein Tambunan Arianto, Radityo Fajar Budhidharma, Valentino Budiono, Sidik Carissa Faustina Cindy Claudia Pandoyo Ferdinand, Ferry Vincenttius Giavinny Giavinny Gilbert Sterling Octavius Harry Santoso Hendra Achmadi, Hendra Hendrawan Supratikno Herlina Lusmeida Hermansjah, Reynaldi Herry Santoso Hulu, Edison Ikin Solihin Ikin Solihin Irwan Suarly Jaunanda, Meiliana Khoiruddin Bashori Lestari Ayu Angraini Linda Megawaty Liza Handoko, Liza Megawaty, Linda Meng, Wang Jin Moerdijat, Lestari Muhammad Hadyan Rusin Nicolas Williem Novita Sari Hutasoit nugroho, vina christina Nur Tri Atmaji Oscar Jayanagara Poltak Sinaga Poltak Sinaga, Poltak Pramono, Rudy Purba, John Tampil Putra, Rama Permana Riza Primahendra, Riza Roy Sembel Roy Sembel Santoso, Priyono Budi Solihin, Ikin Sugiarto S Sugiarto Sugiarto Sugiarto Sugiarto Sung Suk Kim Sylvia Samuel Wijaya, Suwito William Tjong Wuisan, Dewi Zabrina Raissa