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All Journal Journal of Economic, Bussines and Accounting (COSTING) Equals : Jurnal Ilmiah Pendidikan Matematika Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Jurnal Ecogen JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ProBisnis : Jurnal Manajemen Journal of Financial and Tax JURNAL ULET (Utility, Earning and Tax) Jurnal Akuntansi Trisakti ABDI DAYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Narew, Ignasius
Institut Jambatan Bulan
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences

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ANALISIS KINERJA GRAND TEMBAGA HOTEL DENGAN METODE BALANCE SCORECARD Depi Puspita; Ignasius Narew
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 1 No. 3 (2023): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the level of performance of the Grand Copper Hotel based on financial and non-financial aspects. In addition, the results of this study can be used as a reference for companies to determine the right strategy in achieving company goals. This research is a descriptive research with primary and secondary data sources. Data collection techniques in this study were through interviews, observation and documentation. Data analysis techniques in research for financial aspects are used Current ratio, Net Profit Margin (NPM) and Return On Assets (ROA) Ratio. Furthermore, for non-financial aspects using a customer perspective (Customer Retention, Customer Acquisition and Number of Complaints), internal business perspective (Speed of employees serving customers) and Learning and Growth perspective (Employee Trunover and Employee Training). The results of this study indicate that the Performance Analysis of the Grand Copper Hotel Company from 2019-2021 based on the financial aspect is categorized as unfavorable, while on the non-financial aspect the company's performance has been quite good
Efektivitas Modul Ajar Berbasis Problem Based Learning Terintegrasi Geogebra untuk Meningkatkan Kemampuan Berpikir Kritis Mahasiswa Nely Salu Padang; Nirfayanti; Ignasius Narew
EQUALS: Jurnal Ilmiah Pendidikan Matematika Vol. 8 No. 2 (2025): Inovasi Pembelajaran Matematika Berbasis Teknologi, Kognitif, dan Etnomatematik
Publisher : Program Studi Pendidikan Matematika, FKIP Universitas Muslim Maros

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46918/equals.v8i2.2930

Abstract

Critical thinking skills are essential for students to face the demands of the digital era and global competition. However, learning in higher education often remains conventional and does not optimally support the development of higher-order thinking. This study aims to examine the effectiveness of a Problem-Based Learning (PBL) teaching module integrated with GeoGebra in improving students’ critical thinking skills and to explore their learning perceptions. The research employed a quantitative quasi-experimental method with a nonequivalent control group design. A total of 20 students participated, divided into an experimental group using the PBL–GeoGebra module and a control group using a conventional economic mathematics module. Data were collected through pre-test and post-test critical thinking assessments as well as perception questionnaires. Descriptive and inferential analyses were performed using independent t-tests with SPSS for Windows. The results indicate a significant difference between groups, with the experimental group showing higher improvement in critical thinking skills. Students also conveyed positive perceptions of the module, noting increased motivation, active engagement, and improved conceptual understanding through interactive visualization. These findings demonstrate that the PBL–GeoGebra module is effective in enhancing critical thinking skills and provides a more meaningful and applicable learning experience suitable for use as an innovative alternative in higher education.
PENGARUH FINANCIAL LITERACY DAN FINANCIAL SELF EFFICACY TERHADAP FINANCIAL MANAGEMENT BEHAVIOR PADA USAHA KECIL MENENGAH DI KOTA TIMIKA Ignasius Narew; Rosdiana Rosdiana; Elfira Pondaag
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ky994353

Abstract

Small and Medium Enterprises (SMEs) play a crucial role in driving economic growth, including in Timika, Papua. However, business sustainability is often constrained by weak financial management practices. This study aims to analyze the influence of financial literacy and financial self-efficacy on the financial management behavior of SME actors in Timika. A quantitative research method with an explanatory approach was employed. Data were collected through a Likert-scale questionnaire administered to 100 respondents selected using purposive sampling. The data were analyzed using multiple linear regression. The findings reveal that both financial literacy and financial self-efficacy have a positive and significant effect on financial management behavior. Financial literacy contributes the most significant influence, particularly in aspects of budgeting, savings, loans, protection, and investment. Meanwhile, financial self-efficacy also enhances financial behavior through individuals’ confidence in facing challenges and making financial decisions. Together, these two variables explain 77.9% of the variance in SMEs’ financial management behavior in Timika. The results highlight the importance of strengthening financial literacy and enhancing financial self-efficacy through training, education, and business mentoring to enable SMEs to manage their finances effectively, sustainably, and competitively.
Analisis Pengaruh Asimetri Informasi dan Financial Distress Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Moderasi Irmawati Irmawati; Nur Annisa Achmadyani; Ignasius Narew; Longginus Gelatan; Telly Sulvika Manurun
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 3 (2026): 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.v7i3.10388

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh variabel asimetri infomasi dan financial distress terhadap manajemen laba dengan Corporate Governance sebagai moderasi pada 43 bank yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan yaitu metode asosiatif. Penelitian ini menggunakan data sekunder yang diperoleh dari Bursa Efek Indonesia (BEI) dengan periode waktu tahun 2020 sampai 2021. Alat analisis yang digunakan pada penelitian ini adalah Analisis Regresi Data Panel dan Analisis MRA dilakukan dengan bantuan program Eviews 12. Pengujian hipotesis dilakukan dengan menggunakan uji T, uji F dan uji RSquare. Hasil penelitian menunjukkan bahwa asimetri informasi tidak berpengaruh terhadap manajemen laba. Financial distress berpengaruh terhadap manajemen laba. Interaksi asimetri informasi dengan corporate governance tidak dapat memoderasi antara asimetri informasi terhadap manajemen laba, serta interaksi financial distress dengan corporate governance tidak dapat memoderasi antara financial distress terhadap manajemen laba.
Co-Authors Ahmad Tomu Alfian Sibarani Anjelina Frisca Junita Aslim Aslim Ayu Indrawati Chrisyan Josep Pattinasarany Daniel Nemba Dambe Datte Salu Tondok Depi Puspita Desi Lelikrei Salmon Dianah Zuhroh Dilla Niamy Rezkina Divina Everista Bemu Dwi Idhan Putra Elfira Pondaag Elly Lestari Erina Oktavia Safitri Fahrunnisa , Lutfiana Grace Gloria Gusnawati Tonda Harmono Harmono, Harmono Ilham Amir Irmawati Irmawati Irmawati Irmawati Ivony Gracelya Johanis Nifan Kondo, Sri Sofia Longginus Gelatan Magdalena Mosso Manurun, Telysulvika Marhanita Tanita Belo Melfi Okviani Mananta Merry Merry Mesak Yandri Masela Mirce Kakanga Muh. Sabir Murnitasari Murnitasari Natalia Tandiallo Nely Salu Padang Nifanngeljau, Johanis Niken Nirfayanti, Nirfayanti Nur Annisa Achmadyani Nurul, Qomariyah Pentury, Merlin Prayoga Romin Syaputra Rahmat Arapi Rezki Amalia Syahrir Rizal Tomu Rosdiana rosdiana Sabina Gimun Taime, Habel Telly Sulvika Manurun Tuti Fitriani Uvi Alfianzyah Windriani Sirappa Yahya Nusa Yulius Vandrio Ambut Zuhroh, Dianah