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Analisa Pengaruh Pandemic Covid 19 Terkait Kinerja Saham Indeks Lq45 Di Indonesia Periode Februari – April 2020 Agus Munandar; Nabila Alifa Putri; Setia Utami Amien
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.698

Abstract

This study aims to examine the effect of the Covid 19 pandemic on the performance of LQ45 stocks in Indonesia. The Indonesian Stock Exchange's (IDX) monthly share price of LQ45 is taken into account in this study. Using a quantitative approach, this study compares pre-pandemic and post-pandemic Indonesian COVID 19 epidemic data and hypotheses based on these two sets of data. A causal link comparison study was used to assess the study's validity. According to the results of this study, it can be concluded that the performance of LQ45 shares in Indonesian companies before and after the Covid 19 epidemic was statistically significant. Based on the results of this study, which show that the t-count value is 4.347, with a sig value of 0.000, it is concluded that Ha is accepted and Ho is rejected. During the Covid 19 epidemic, performance of LQ45 share on Indonesia Stock Exchange fell, resulting in the financial losses of several companies.
KOMPARASI EFEK PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT TERHADAP INDEKS HARGA SAHAM GABUNGAN TAHUN 2021 Edwin Wiguna; Aulia Safira; Agus Munandar
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol 15 No 2 (2022): Jurnal Ilmiah Komputer Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v15i2.703

Abstract

This article analyzes the movement of the Composite Stock Price Index (IHSG) in Indonesia during the Implementation of Restrictions on Community Activities (PPKM) in 2021. PPKM is a government regulation to deal with the Covid-19 pandemic. Before the implementation of PPKM, the government had implemented large-scale social restrictions implemented in several regions in Indonesia. The policy implemented by the government is considered to have an impact on the decline in people's purchasing power, which has just shown recovery and has an impact on several sectors of the stock market in Indonesia. It is necessary to analyze to determine the effect of implementing community activities on the joint-stock price index in 2021. This study uses an exploratory descriptive type of research. Observations were made by analyzing the composite stock price index (IHSG). Based on the results of the discussion that has been analyzed, it can be concluded that during the implementation of restrictions on community activities (PPKM) the IHSG value tends to experience a difference every month but shows a positive trend which closed at the level of 6,600.68, which was an increase of 10.4 percent compared to the 2020 closing position. which is at 5,979.07.
Strategi Perusahaan Dan Kepemilikan Mayoritas Sebagai Anteseden Kinerja Finansial Perusahaan Di Sektor Tekstil Adinda Nilawati; Ana Damayanti; Sharontamiwisa Adel Mangkay; Agus Munandar
SEIKO : Journal of Management & Business Vol 4, No 3 (2022)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i3.3174

Abstract

Tujuan penelitian ini untuk mengetahui strategi perusahaan dan kepemilikan mayoritas sebagai anteseden kinerja finansial perusahaan sektor tekstil. Penelitian ini menggunakan metode kuantitatif dengan uji deksriptif dan regresi dari data laporan tahunan perusahaan. Hasil penelitian menunjukkan bahwa strategi perusahaan berpengaruh negatif signifikan terhadap ROA, NPM, ROE. Selain itu, kepemilikan mayoritas juga memiliki pengaruh negatif terhadap ROA, NPM, dan ROE. Hal ini dikarenakan strategi perusahaan hanya diukur berdasarkan tingkat penekanan oleh manajemen bukan kinerjanya. Begitupula, pengaruh negatif kepemilikan mayoritas atas variabel dependen dimungkinkan karena faktor keagenan tipe 2 dan entrechment. Kata kunci: Kepemilikan saham mayoritas, strategi perusahaan, kinerja finansial, sektor tekstil.
Dampak Pandemi Covid 19 Terhadap Sektor Bisnis Wahyu Diana; Agus Munandar
Jurnal Pendidikan dan Konseling (JPDK) Vol. 5 No. 1 (2023): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jpdk.v5i1.11408

Abstract

Penelitian ini dilakukan untuk mengetahui beberapa dampak yang terjadi akibat pandemi terhadap dunia usaha. Tinjauan pustaka digunakan sebagai metode dalam penelitian ini. Data yang digunakan diambil dari sumber penelitian yang relevan dengan masalah dan tujuan yang sama dalam penelitian. Teknik analisis data yang digunakan dalam penelitian ini didasarkan pada teori-teori yang terkait dan relevan. Akhir tahun 2019 hingga 2020 merupakan tahun yang berat bagi beberapa negara yang terdampak pandemi. Hasil analisis pandemi yang terjadi di beberapa negara berdampak negatif terhadap berbagai sektor bisnis seperti pariwisata, usaha kecil menengah, perbankan, dan menyebabkan tingkat pengangguran meningkat. Namun ada sektor bisnis yang diuntungkan selama pandemi seperti e-commerce, logistik, media & telekomunikasi, layanan streaming, dan layanan pesan antar makanan.
ANALYSIS OF COMPANY RISK IN FINANCIAL ACCOUNTING REPORTING Yuliana Yuliana; Nelcie Mussa; Ika Ismiyar; Effendi Tjahjadi; Agus Munandar
Jurnal Ekonomi Vol. 12 No. 01 (2023): Jurnal Ekonomi, 2023 Periode Januari - Maret
Publisher : SEAN Institute

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

Abstract

The purpose of this study was conducted to draw a conclusion related to risk management for every activity carried out by the organization in previous research, especially risks that can affect financial reports based on the results of a summary of the conclusions. The literature review used in this study is to determine company activities related to risk management, financial performance and reporting, good corporate governance, human resources and information technology. The research method is based on journals and observations of literature reviews that have something to do with research problems. The study technique uses qualitative methods based on existing journals and articles. The results of the study synthesized that all the variables in previous research were connected to risk management which consisted of how to mitigate, evaluate, and analyze each risk that could affect the performance of an organization.
Restaurant Accounting System Studies in Indonesia 2021-2022: A Systematic Literature Review Nelcie Mussa; Yuliana Yuliana; Ika Ismiyar; Effendi Tjahjadi; Agus Munandar
Ilomata International Journal of Tax and Accounting Vol. 4 No. 1 (2023): January 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (451.378 KB) | DOI: 10.52728/ijtc.v4i1.668

Abstract

The purpose of this study is to determine whether the design of an accounting system in a restaurant or franchise business can provide benefits in realizing the creation of accounting reporting that has a positive impact on management. In this study, the application of accounting system design using accounting information system applications was taken from the results of research conducted by previous researchers on restaurants and franchise businesses. The study was conducted based on the literature review of the ten previous studies by making a summary of the results and conclusions. Some of the criteria used in selecting articles to be material in this study are as follows: the method used, trends and topics in related research, factors that influence financial reporting and the next best method used in writing financial reports.The design of an accounting information system using a PHP program and a MySQL database can help companies make financial accounting reports which include the calculation of profit and loss from restaurant companies. PHP applications and MySQL databases used by restaurant companies must comply with applicable accounting standards. Technical competence of employees needs to be given support from the top management of the company to receive special training in the use of financial accounting programs, so that the performance of accounting information systems can be measured for success. The involvement of users of the financial accounting information system program in the company has a positive impact on the performance of the financial accounting system.
Sistematis Literatur Review (SLR) : Peningkatan Kapasitas dan Pengelola Sumber Daya dalam Usaha Mikro, Kecil dan Menengah pada Badan Usaha Milik Desa Hambali Hanafia; Irzami Hawa; Katarina Rika Apriliana; Iriyanti Iriyanti; Agus Munandar
Journal on Education Vol 5 No 3 (2023): Journal on Education: Volume 5 Nomor 3 Tahun 2023 In Press
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i3.1394

Abstract

The purpose of this study is to analyze capacity building and resource management in micro, small and medium enterprises, village-owned enterprises, namely in the field of human resource development and training in several villages by providing ongoing assistance and collaborating with various parties. The study used a systematic literature review approach through several stages, namely identifying research questions, establishing a data base for research results, selecting relevant research results and indexing data extraction, synthesizing results using narrative methods and presenting data. Methodology This research was conducted with a search engine (Google Chrome) using the address https://scholar.google.com/ chosen according to the address of the largest open database website that can be accessed by many parties who search with the search term "UMKM BUMDES. PDFs”. From the results of a literature review search found 31 articles with topics related to MSMEs using BUMDes then the results of the analysis show that creative industry synergy is needed, this synergy requires a support system, namely the state, universities, the media and the business world. state support is very important in this case then the university can help with concept development and further assistance the mass media is a means of publication and village products then the community can become successful and the company can become a productive partner in the village. Then it is then managed by several regions in Indonesia starting from planning to controlling BUMDes so that it continues to run well then it is regulated in regulations and based on the approved articles of association. As for how to start a business such as services and trade as well as BUMDes management can be done digitally so that management can function optimally.
ANALISIS RASIO PROFITABILITAS PADA SEKTOR INDUSTRI CRUDE PALM OIL (CPO) YANG TERDAFTAR DI BEI 2016 – 2019 Agus Munandar; Arnold Sugiarto; Winda Amelia
BBM (Buletin Bisnis & Manajemen) Vol 9, No 01 (2023): Vol. 09 No. 01, Tahun 2023
Publisher : Universitas YPPI Rembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/bbm.v9i01.473

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis secara mendalam rasio profitabilitas pada sektor industri Crude Palm Oil (CPO) periode 2016-2019. Rasio profitabilitas adalah rasio yang berfungsi untuk membandingkan angka pada laporan keuangan agar dapat menilai kesanggupan suatu perusahaan untuk memperoleh keuntungan di periode tertentu. Kemi menggunakan metode penelitian kuantitatif karena metode ini memungkinkan objek untuk dianalisis agar terlihat lebih nyata. Sebagai dasar dari penelitian ini, kami menggunakan tabel pelaporan keuangan pada sektor industri Crude Palm Oil (CPO). Data dalam penelitian ini bersumber dari industri manufaktur Crude Palm Oil (CPO) periode 2016 sampai dengan 2019. Penelitian ini memiliki tujuan untuk menganalisis financial statement industri Crude Palm Oil (CPO) berdasarkan rasio profitabilitas tahun 2016 - periode 2019. Karya tulis ilmiah ini mengkaji 3 perusahaan yang akan diikutsertakan dalam penelitian dengan mengumpulkan data keuangan yang dikeluarkan oleh BEI selama 4 tahun berturut-turut. Perusahaan yang akan diikutsertakan antara lain, LSIP, AALI dan SIMP.Kata kunci: Rasio Profitabilitas, Kinerja Keuangan, Industri CPO. 
Teman (Tablet Effervescent Manggis) Pengembangan Dan Pengolahan Ekstrak Kulit Manggis Menjadi Effervescent Sebagai Suplement Kesehatan ditinjau dari Value Propotion Canvas dan Lean Canvas Kartika Sari; Tantri Yanuar Rahmat Syah; Edi Hamdi; Agus Munandar
Bursa : Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2023): Januari 2023
Publisher : Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jeb.v2i1.224

Abstract

Indonesia is one of the strategic markets for the world's health and food supplement industry. And along with the increase in people's purchasing power, the consumption of health supplements is also becoming a trend. And currently, mangosteen fruit extract is processed and marketed in conventional forms, ranging from syrups to capsules and another inefficient packaging. The business model for making mangosteen fruit extract into an effervescent tablet product is currently not available on the market, so producing it can be a business opportunity. The system development method used in this research uses the lean canvas method as business analysis. By applying lean canvas, it can make it easier for makers to carry out the validation process because they can see the overall business model, reducing the risks of doing business. This is done because the product offered is new
Penerapan Sistem Informasi Akuntansi Terhadap Transaksi Bisnis Perusahaan Lenny Widiawati; Agus Munandar
Cakrawala Repositori IMWI Vol. 6 No. 1 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i1.202

Abstract

This study aims to determine the application of accounting information systems to business transactions at a motorcycle sales and service company. The method used in this research is qualitative where the data collection is obtained through interviews, documentations, and observations. Based on research conducted, the use of this information system is very helpful for companies in carrying out business transactions so that they are more effective and efficient. In addition, an unstable internet network is one of the obstacles that hinder the process of recording transactions.
Co-Authors Abdul Ghafar Ismail Abdul Ghafar Ismail Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Achmad Chusanudin Achmad Chusanudin Adhikara, Muhammad Fachruddin Arrozi Adies Mariska Adinda Nilawati Afandi, Rino Kurnia Afvia Diyun Agnes Fanny Laurent Agris Haryanto Prakasa Agus Angling Kusumah Agus Cholik Ahad, Suci Ramadhanti Ahmad Ahmad Fajri Ahmad Fiqri, Ahmad Ahmad, Ardian Aisya Sheilla Farina Nadia Akbar, Rizky Akhmad Yani AlFajriyah Nurul Khofifah Alfian Agustiar ALFINA ARIQ SHAFIRANI Amin, Rashidi Ana Damayanti Andrew Pandowo Andriyanto, Irwin Angela Anjelier Angelia Angelia Anisa Widiastuti Anisah Abni Anjani, Dito Fatria Annia Anastia Mursalin Antasti, Erico Antonius TS Prabowo Anugrah, Faisal Anwar, Ardian Arhan Rachmadan Arif Hidayanto Arifin, Muhammad Rais Aritonang, Ramona Ariza, Dani Arnold Sugiarto Artia, Wa Ode Tri Astuti, Melinda Asyari, Asyari Audita Shasabilla Amin Aulia Safira Aulia, Aisa Azmi Kurnia Izzati B, Dea Ockta Balqis A, Puti Indah Bernando Sirait, Rio Bija, Riartri Nanda Brian Argaries Budi Sumartono C Susi Maryanti Chusanudin, Achmad Cita Restuningsih Dade Nurdiniah Dawam, Yanuar Pribadi Delang, Teresa Ona Devika Liviana Dewi Kurniawati Dewi Kurniawati Dewi Kurniawati Diajeng Larasati Dian Wirdiansyah Diana Frederica Diana, Wahyu Didik Sugiyanto Dika Fajri Ilham Dimarizkya, Aliya Dinda Khomsin Amalia Dini Marina Dita Hikmawaty Oktavia Ningrum Djumiyati, Dewi Dojeng Meisi Koo Donant Alananto Iskandar Edi Hamdi Edi Hamdi Edi Hamdi Edi Hamdi Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Effendi Tjahjadi Effendi Tjahjadi Eka Bertuah Elfrida Ratnawati Elis Elis Elis, Elis Elisabeth Angelina Erika Febia Alviani Putri Erna Longa Erna Longa Erna SETIYAWATI Erna Shaira Fadilah Eva Triyana Eva Triyana Fadila Ayu Utami Fadilla Putri Oktaviasari Fahri Hananto Yasin Faridatul Munawaroh Fatihurrahman, Muhammad Hilmi Febrina Ayu Finsensia Fildza Ghaisani Farahiyah Hernadi Firdaus Fitri Aamalia Al Thaaf Fitri, Riza Aulia Franki Slamet Franki Slamet Fredy Rizaldi Frischa Sonawaty Theresia Sianturi Friska Yolanda G, Andhika Maula Gaus, Muh Ginting, Anisah Sriulina Gudono Gudono Gusriantho Mendrofa Hadi Pratama Hadibowono, Satrio Hambali Hanafia Haryanto Haryanto Haryasena Gusti Andayu Hayatuzzahra, Sayidatina Husnul Fiqri, Ahmad Ika Ismiyar Ika Ismiyar Indah Maulina Dewi Indah Permatasari Indah Rahayu Indah Septiani Indradewa, Rhian Inne Leomora Agnes Sinaga Intani Dwita Risanti Ira Sita Ningrum Iren Meita Iriyanti Iriyanti Irzami Hawa Janah, Niftahul Janurika, Renita Japar, M Jenneka Ika Sarundayang Jihad, Muhammad Jimmy, Ucok Jolia Salia, Popi Kadlina Kadlina Kadlina Kadlina, Kadlina Kamila, Nurul Kardiman, Yuyus Kartika Dewi Djunaedi, Mira Kartika Sari Katarina Rika Apriliana Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kemas Dedy Kusdianto Kesuma Dewi Safitri Khasanah, Fitriyani Koo, Dojeng Meisi Korat, Chevri Kriswanto, Reynaldi Kurniari, Firnanda Eka Kurniawan, Muhammad Aditya Langgeng Harum Islami Laras Tiara Putri Latifah, Cindy Lenggo Geni, Reno Lenny Widiawati Lenny Widiawati Lestari Lestari Lestari, Anis Lianti, Lovinda Liauwi, Sandelia Lidwina Ribka Putritanti Lis Sintha Longa, Erna Lucy Grace Ariestha Manurung Lulu Angelita Lutfitasari, Mayang Lutfiyana, Evi Lydia Indah Permatasari M. Haris M. Ikhsan Magdalena, Angelien Mara, Uli Lasdao Maratis, Jerry MARIA BINTANG Maria Evana Maria Iza Maryanti, C Susi Maryanti, C. Susi Maulana, Rizkian Mayang Lutfitasari Mayang Sari Edastami Mega Chyntia Mila Sari Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Monica, Novia Chris Mubarokah Muflihah, Dewi Muhammad Ivan Ardhiansyah Muhammad Rais Arifin Mulyawati, Anugrana Musdiana Mayang Putri, Elly Mussa, Nelcie Valensya Nabila Alifa Putri Nadia Fitri Naibaho, Santy Berliana Nanda Vito Natasha Elisabeth Manuputty Nathalia Sherly Nelcie Mussa Nelcie Mussa Nelcie Valensya Mussa Niftahul Janah Ningrum, Ira Sita Noel Singgih Haryo Pradono Nofrohu Retongga Novi Anisfujiyati S Noviana Wulandari Noviyanti Alawiyah Nurah Haerani Nurah Haerani Nurbaety Nurdiniah, Dade Nursyamsu, Uus Nurul Izzah, Aulia Nurwijayanti Nur’Afiah, Luthfin Nuzulia Rizqiana Okchatamsi, Dian Oktaviyani, Rusna Olin, Maria Novita Pharmasetiawan, Garin Pratama, Gilang Surya Purwaningrum, Dwi Pusaka, Semerdanta Putra, Samuel Niko Putra, Wili Rahma Putri Kartini Putri Wijaya, Nurhikmah Putri, Elly Musdiana Mayang Putri, Rizki Sari Eka Putri, Yessica Mega Qolyubi, Ahmad R. Dian Wirdiansyah R. Dian Wirdiansyah R. Dian Wirdiansyah Rahaju, Sri Mumpuni Ngesti Rahma Putra, Wili Ramadhan, Ilfan Prabu Rashidi Amin Rasikha, Alya Rasinih Rasinih Ratna Dewi Sari RATNA INDRAWATI Renal Alvian Resca, Yuliana Resti Amelia Putri Reynaldo Savero Rezki Aulia Rhosilah Riedho Agustian Rio Bernando Sirait Rio Bernando Sirait Riza Aulia Fitri Rizaldi, Fredy Rizki Sari Eka Putri Rizki, Tri Rizky Meydina Rohayati, Eneng Rony Polindo Rosalin Putri Lubis Putri Lubis Rosmina Rosmina Rosmina Rosmina Royhisar Martahan Simanungkalit Rukmana, Rendra Rusna Oktaviyani S, Lina Marlina Sabdotomo, Azamu Safira Putri Wulandari Said, Lola Luviana Said, Lola Luviana Salwa, Adhelia Putri Samsun, Samsun Sandelia Sandelia Sandy Sandy Santy Wijaya Santy Wijaya Sapto Jumono Saputra Saputra Sari, Ratna Dewi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Sihaloho, Saut Wolker Sihono, Agus Simamora, Rof Boys Saroha Simon Petrus Hendrik Hutapea Siswantoro, Dodik Sita Ningrum, Ira Siti, syerindika_shyati Sopianti, Yusi Sri Ambar Wati Sri Nurhayati Stefany Caroline Stellavia Claudia Santosa Suharna, Jaka Sulastry Sipayung Sulim, Dewi Siswanti Sunjaya, Robi Susi Susanti Susi Susanti Bambang Suwongso, Imanuel Suyitno, Edi SYAHARANI NADILA MULIANINGRUM Syahla Salsabila Syam Sawal Qamar Syamtori, Stanley Syauqina, Aisha Humayro Talaohu, Alma Posyalam Tantri Yanuar Rahmat Syah Temmy Tiara Aninditha Tjahjadi, Effendi Tri Harsanti Mursyid Triyana, Eva Tya Sani Uci Sulandari Uli Lasdao Mara Uus Nursyamsu Villery Cristina Wahyu Diana Wahyu Diana Wahyudi, Ickhsanto Wahyuni, Cantika Wawan Darmawan Wibisono, Eko Widya Veronika Wijaya, Suryanto Wili Rahma Putra Winda Amelia Wirdiansyah, R. Dian Wita Yulita Wita Yulita Wiwin Gusnia Y, Alia Dwi Yendi Esye Yosua Zega Yuliana Yuliana Yuliana Yuliana Yuni Astuti Yusup Setiawan Yusup Setiawan, Yusup Zhafarina Marwanta