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All Journal SENTRALISASI Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Kewirausahaan dan Manajemen Bisnis CUAN Jurnal Projemen UNIPA Akuntansi: Jurnal Riset Ilmu Akuntansi
Luju, Elisabet
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health

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Menakar Nilai Perusahaan: Uji Kausalitas pada Kepemilikan Institusional dan Kebijakan Hutang Suwandi, Suwandi; Luju, Elisabet; Melinda, Melinda; Mulyadi, Yose Ega; Akadiati, Victoria Ari Palma; Yulianti, Maria Lusiana; Purwati, Agnes Susana Merry; Abdurohim, Abdurohim
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.62

Abstract

The value of companies in various large companies in Indonesia is still not optimal. This causal study aims to examine the effect of institutional ownership and debt policy on firm value in cosmetics and household sub-sector manufacturing companies on the Indonesia Stock Exchange for the 2015-2021 period. A total of 5 sample companies were identified from a total of 10 companies, so that 35 observational data were collected based on purposive sampling technique. The company's financial statement data is collected through the www.idx.co.id page using documentation techniques. The data that has been collected was analyzed using multiple linear regression. The data was processed using SPSS version 23 program. The results showed that, partially institutional ownership had a negative and significant effect on firm value, while debt policy had a positive and significant effect on firm value. Meanwhile, simultaneously, institutional ownership and debt policy have a significant effect on firm value. Following up on the results of this study, the initial identification of firm value on the Indonesia Stock Exchange should be optimized through the assessment of institutional ownership and debt policy, so as to encourage an increase in firm value.
IMPLEMENTASI STRATEGI POHON SERAP AIR DI KAWASAN HUTAN LINDUNG DESA KORO BHERA Putra, Sukarman Hadi Jaya; Vincentius, Angelinus; Luju, Elisabet
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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Abstract

Kegiatan penanaman bibit pohon penyerap air di sekitar mata air Dusun Magetake, Hutan Lindung Desa Koro Bhera, merupakan implementasi nyata dari program Kuliah Kerja Nyata (KKN) Universitas Nusa Nipa Angkatan 2023-2024. Proyek ini bertujuan untuk meningkatkan produktivitas alam, menjaga siklus air, dan mencegah hilangnya sumber daya air di hutan lindung tersebut. Studi pendahuluan yang cermat dilakukan melibatkan pengukuran debit air, wawancara dengan masyarakat setempat, dan analisis literatur yang relevan. Data awal ini menjadi dasar penting dalam merancang program pengabdian yang sesuai dengan kebutuhan dan kondisi lingkungan setempat. Langkah-langkah program pengabdian mencakup pengembangan dan implementasi program, melibatkan masyarakat dalam desainnya. Hasil dari proyek ini mencakup penanaman bibit pohon serap air di sekitar mata air, dengan fokus pada strategi permodelan yang mendukung keberlanjutan lingkungan dan menjaga ketersediaan sumber daya air. Evaluasi menyimpulkan bahwa sebagian besar masyarakat (90%) mengetahui sumber mata air yang mereka gunakan, dan sebagian besar (93%) setuju bahwa konservasi sumber daya air di hutan lindung sangat penting. Oleh karena itu, disimpulkan bahwa kegiatan KKN mahasiswa Universitas Nusa Nipa memberikan dampak positif dalam menjaga mata air dan hutan lindung di Desa Koro Bhera. Melalui kolaborasi aktif antara mahasiswa dan masyarakat setempat, program ini tidak hanya memberikan manfaat praktis dalam pengelolaan sumber daya alam, tetapi juga meningkatkan kesadaran masyarakat tentang pentingnya menjaga mata air.
Analisis Anggaran Kas Dalam Meningkatkan Likuiditas Pada Ksp Kopdit Pintu Air Rotat Indonesia Florida, Maria Imakulata; Rengga, Andreas; Luju, Elisabet
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4641

Abstract

Koperasi merupakan lembaga ekonomi yang cocok diterapkan di Indonesia. Karena sifat masyarakatnya yang kekeluargaan dan kegotongroyongan, sifat inilah yang sesuai dengan azas koperasi saat ini. Tujuan kegiatan ini Untuk mengetahui bagaimana anggaran kas dalam meningkatkan likuiditas pada KSP Kopdit Pintu Air. Jangka waktu pelaksanaan magang selama 16 minggu /4 bulan dengan toleransi kurang lebih 15% magang dijalankan secara paruh waktu (part time), namun harus selesai dalam waktu 24 minggu. Hasil analisis anggaran kas menunjukan bahwa kas telah memenuhi kebutuhan operasional Kopdit Pintu Air ditahun 2018, 2019, dan 2021 karena kebutuhan dana jangka pendek didanai dengan sumber dana jangka pendek dan kekurangannya di penuhi dengan sisa sumber dana jangka panjang. Sedangkan pada tahun 2020 dan 2022 tidak mampu memenuhi kebutuhan oeprasional sepenuhnya, karena kebutuhan dana jangka panjang didanai dengan sumber dana jangka pendek dan kekurangannya di penuhi dengan sisa sumber dana jangka panjang dankas sehingga menyebabkan jumlah kas menurun. Analisis anggaran kas dapat meningkatkan likuiditas pada KSP Kopdit Pintu Air menunjukan bahwa pertumbuhan di tingkat likuiditas walaupun dalam beberapa indikator rasio masih terjadi fluktuasi dimana perusahaan mampu memenuhi kewajiban-kewajiban jangka pendek dari tahun ke tahun.
ANALISIS KINERJA KEUANGAN PADA DESA LANGIR KECAMATAN KANGAE KABUPATEN SIKKA Luju, Elisabet; Winarti, Thresia
Jurnal Projemen UNIPA Vol. 11 No. 3 (2024): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

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Abstract

research with the title Analysis of Financial Performance in Langir Village in 2022 and 2023. The aim of this research is to determine the performance of the Langir Village Government for the 2022 and 2024 fiscal years based on the decentralization ratio, Independence Ratio, Dependency Ratio, and Expenditure Effectiveness Ratio. The analytical method used is a qualitative approach. The research results show that the financial performance of the Langir Village Government for the 2022 and 2023 budget years based on the Decentralization ratio is still very low, the financial independence ratio is still very low, the dependency ratio shows that the level of dependence on the central and provincial governments is still very high, while based on the efficiency ratio it is still less efficient. This is caused by delays in signing and spending is still greater than income.
Menakar Nilai Perusahaan: Uji Kausalitas pada Kepemilikan Institusional dan Kebijakan Hutang Suwandi, Suwandi; Luju, Elisabet; Melinda, Melinda; Mulyadi, Yose Ega; Akadiati, Victoria Ari Palma; Yulianti, Maria Lusiana; Purwati, Agnes Susana Merry; Abdurohim, Abdurohim
Akuntansi Vol. 1 No. 3 (2022): September : Jurnal Riset Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurnalrisetilmuakuntansi.v1i3.62

Abstract

The value of companies in various large companies in Indonesia is still not optimal. This causal study aims to examine the effect of institutional ownership and debt policy on firm value in cosmetics and household sub-sector manufacturing companies on the Indonesia Stock Exchange for the 2015-2021 period. A total of 5 sample companies were identified from a total of 10 companies, so that 35 observational data were collected based on purposive sampling technique. The company's financial statement data is collected through the www.idx.co.id page using documentation techniques. The data that has been collected was analyzed using multiple linear regression. The data was processed using SPSS version 23 program. The results showed that, partially institutional ownership had a negative and significant effect on firm value, while debt policy had a positive and significant effect on firm value. Meanwhile, simultaneously, institutional ownership and debt policy have a significant effect on firm value. Following up on the results of this study, the initial identification of firm value on the Indonesia Stock Exchange should be optimized through the assessment of institutional ownership and debt policy, so as to encourage an increase in firm value.
Pengaruh Debt to Asset Ratio dan Debt to Equity Ratio Terhadap Return On Asset Pada Perusahaan Jasa Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Periode 2014 - 2023 De Albergati Sero, Nikolo; P. Kurniawan, Antonius; Luju, Elisabet
Jurnal CUAN Universitas Nusa Nipa Maumere Vol 2 No 1 (2024): Jurnal Kewirausahaan dan Manajemen Bisnis CUAN
Publisher : Program Studi Kewirausahaan Universitas Nusa Nipa Indonesia

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Asset Ratio, Debt to Equity Ratio terhadap Return On Assets pada perusahaan jasa telekomunikasi yang terdaftar dibursa efek Indonesia periode 2014-2023. Tujuan penelitian ini meliputi gambaran Debt to Asset Ratio, Debt to Equity Ratio, Return On Assets pada perusahan jasa telekomunikasi yang terdaftar di bursa efek Indonesia, sertad mengidentifikasi pengaruh Debt to Asset Ratio terhadap Return On Assets, pengaruh Debt to Equity Ratio terhadap Return On Assets, dan pengaruh simultan Debt to Asset Ratio, Debt to Equity Ratio terhadap Return On Assets. Jenis penelitian ini adalah penelitian kuantitatif dengan pendekatan asosiatif. Data yang digunakan dalam penelitian merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan jasa telekomunikasi indonesia yang terdaftar di bursa efek indonesia. Metode analisis yang digunakan meliputi analisis regresi linear berganda untuk menguji hubungan antara Debt to Asset Ratio, Debt to Equity Ratio, dan Return On Assets. Hasil penelitian menunjukan bahwa Debt to Asset Ratio memiliki pengaruh signifikan terhadap Return On Assets. Debt to Equity Ratio memiliki pengaruh signifikan terhadap Return On Assets. Analisis simultan menunjukan bahwa Debt to Asset Ratio dan Debt to Equity Ratio secara bersama-sama memiliki pengaruh signifikan terhadap Return On Assets
Financial Record-Keeping Practices and Literacy of Ikat Weaving Msmes in Kupang City: Challenges and Opportunities Bibiana, Rere Paulina; Luju, Elisabet; Juru, Paulus; Masri, Marius
SENTRALISASI Vol. 14 No. 3 (2025): September
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i3.4908

Abstract

This research aims to analyze the level of financial literacy, record-keeping practices, challenges, and opportunities for developing ikat weaving MSMEs in Kupang City. A quantitative approach was employed using a survey method with 60 MSMEs, and data analysis was conducted through Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that the level of financial literacy of MSMEs is moderate (58.2%), with recording practices that are still simple and not yet digitized. The main challenges faced include a limited understanding of accounting, time constraints, and inadequate technological skills. However, there is a significant opportunity to improve the quality of recording through training, the adoption of digital applications, and support from various stakeholders. Inferentially, financial literacy and recording practices have a positive and significant impact on MSME development opportunities, whereas challenges have a significant negative impact. These findings highlight the importance of synergy among the government, financial institutions, academics, and communities in enhancing the financial reporting capacity of MSMEs, tailored to local culture, to support business sustainability and the achievement of sustainable development goals. 
Co-Authors Abdurohim Abdurohim, Abdurohim De Albergati Sero, Nikolo Florida, Maria Imakulata Juru, Paulus Marius Masri Sadipun Melinda Melinda Mulyadi, Yose Ega P. Kurniawan, Antonius Purwati, Agnes Susana Merry Rengga, Andreas Rere Paulina Bibiana Suwandi Suwandi Vincentius, Angelinus Winarti, Thresia