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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat JURNAL MANAJEMEN MOTIVASI International Journal of Science and Society (IJSOC)
Yunita, Devianti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Materials Science & Nanotechnology Social Sciences

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The Effect of Impairment Losses on the Firm Value of Conventional Banking Companies Listed on the Indonesian Stock Exchange 2022-2023 Nisa, Rohadatun; Yadiati, Winwin; Yunita, Devianti
International Journal of Science and Society Vol 7 No 1 (2025): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v7i1.949

Abstract

Allowance for Impairment Losses (CKPN) is a predetermined amount that banks set aside in order to prepare for the possibility of failure. According to PSAK 71, the method of computation for CKPN has switched from the incurred loss model to the predicted credit loss approach. This change represents a significant change. It is the existence of certain rules regarding the calculation of CKPN that has an effect on the market value of the company. The purpose of this research is to investigate the impact that Allowance for Impairment Losses has on the value of a company. The Bank Group Based on Core Capital (KBMI) and Profitability, the latter of which is defined via Net Interest Margin, are the control variables that are used in this research. For the purpose of this research, 74 conventional banking businesses that were continually listed on the Indonesia Stock Exchange over the period of 2022-2023 are the subjects of investigation. A basic random sampling method was used to collect the sample, which consisted of a total of 37 separate businesses that were included in the investigation. In all, the observation period lasted for a period of two different years. The hypothesis was put to the test via the use of panel data regression analysis in this research. The results of the study indicate that the allowance for impairment losses contributes considerably to the enhancement of firm value. There is a positive correlation between the values of the business and the quantity of CKPN that is allocated by the corporation. It is quite probable that the value of the company will improve in conjunction with an increase in CKPN. This is because substantial provisions for impairment losses have been set in order to meet any future impairments. It is possible that this will contribute to an increase in investor trust in the firm, indicating that it has positive growth prospects.
Peran Kampung Batik Cibuluh dalam Penguatan Ekonomi Kreatif dan Pemberdayaan UMKM Lokal Bogor Phelia, Anisya; Sulistiono, Sulistiono; Yunita, Devianti; Zarkasyi, Wahyudin; Winarningsih, Srihadi; Sukmadilaga, Citra
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 16, No 4 (2025): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v16i4.25041

Abstract

Kampung Batik Cibuluh di Kota Bogor, Jawa Barat, bukan hanya menjadi destinasi wisata budaya, tetapi juga pusat penggerak ekonomi kreatif berbasis UMKM. Keberadaannya berperan penting dalam meningkatkan kesejahteraan masyarakat melalui produksi batik khas, diversifikasi produk turunan, serta pembukaan lapangan kerja baru. Penelitian ini bertujuan menganalisis peran Kampung Batik Cibuluh dalam memperkuat ekonomi kreatif lokal, mengidentifikasi faktor pendukung dan penghambat pengembangan UMKM batik, serta merumuskan strategi keberlanjutan usaha. Metode penelitian menggunakan pendekatan kualitatif dengan studi kasus melalui wawancara mendalam dengan pengrajin batik, pengelola UMKM, dan perangkat desa, serta observasi lapangan. Analisis data dilakukan dengan pendekatan tematik dan matriks SWOT untuk mengeksplorasi faktor internal dan eksternal. Hasil penelitian menunjukkan bahwa kontribusi ekonomi kreatif Kampung Batik Cibuluh terlihat dari meningkatnya pendapatan masyarakat, penguatan peran perempuan dalam usaha kreatif, serta diversifikasi produk batik ke berbagai bentuk fashion dan kerajinan. Namun, terdapat tantangan berupa keterbatasan akses modal, kurangnya promosi digital, serta persaingan ketat dengan batik printing. Rekomendasi penelitian menekankan pentingnya strategi branding kolektif, penguatan kapasitas digital UMKM, serta kemitraan lintas sektor untuk menjamin keberlanjutan usaha batik lokal.
A Bibliometric Analysis of Audit Report Lag, Cost of Equity Capital, and Information Asymmetry Arifin, Luthfia Sari; Koeswayo, Poppy Sofia; Yunita, Devianti
JURNAL MANAJEMEN MOTIVASI Vol 21 No 2 (2025): Jurnal Manajemen Motivasi
Publisher : Universitas Muhammadiyah Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29406/jmm.v21i2.7985

Abstract

This research emerged due to the increasing concern over audit timeliness and its influence on financial market behavior, particularly the cost of equity capital and the degree of information asymmetry. Finding, characterizing, and analyzing the evolution of research publishing trends investigated by scholars globally is the primary goal of this bibliometric study. Using a systematic review approach, researchers gathered 98 documents from the Scopus database published between 2019 and 2024. The findings indicate a noticeable growth in academic publications focusing on audit report lag and its implications for transparency, investor confidence, and financial decision-making. These articles include topics such as auditor competence, audit committee effectiveness, governance structures, and country-level regulatory impacts. The increase in publication volume is influenced by data accessibility, collaborative research funding, and global scholarly interest in audit efficiency and financial risk management. This study offers several recommendations to enhance organizational knowledge related to improving audit timeliness, mitigating information asymmetry, and reducing equity financing costs.
Co-Authors Arifin, Luthfia Sari Citra Sukmadilaga Nisa, Rohadatun Phelia, Anisya Poppy Sofia Koeswayo Sulistiono Winarningsih, Srihadi Winwin Yadiati