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PENGARUH LIABILITAS JANGKA PENDEK DAN LIABILITAS JANGKA PANJANG TERHADAP PROFITABILITAS PADA PT ASTRA AGRO LESTARI TBK Grace Sriati Mengga; Althon K Pongtuluran; Jekson Samaa
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 1 (2023): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1441.68 KB) | DOI: 10.54066/jrea-itb.v1i1.152

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Pengaruh liabilitas jangka pendek dan liabilitas jangka panjang terhadap profitabilitas pada PT Astra Agro Lestari Tbk. Perusahaan biasanya lebih mengutamakan menggunakan hutang dibanding ekuitas sebagai sumber dana. Penelitian ini bertujuan untuk mengetahui pengaruh hutang jangka pendek dan hutang jangka panjang terhadap profitabilitas pada PT. Astra Agro Lestari Tbk. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan PT. Astra Agro Lestari. Metode penelitian adalah analisis regresi linear berganda. Hasil penelitian ditemukan bahwa hutang jangka pendek dan hutang jangka panjang tidak berpengaruh terhadap profitabilitas dan melalui uji simultan ditemukan bahwa hutang jangka pendek dan hutang jangka panjang berpengaruh bersama-sama terhadap profitabilitas pada PT. Astra Agro Lestari Tbk.
PENGARUH PANDEMI COVID-19 TERHADAP HARGA PASAR SEKUNDER PERUSAHAAN IPO DI BURSA EFEK INDONESIA Grace Sriati Mengga
Paulus Journal of Accounting (PJA) Vol. 1 No. 2 (2020): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pandemi Covid-19 terhadap Harga Pasar Sekunder (hari pertama tercatat) Perusahaan IPO di Bursa Efek Indonesia. Jenis penelitian yang digunakan adalah penelitian secara kualitatif dan deskriptif, yaitu dengan teknik pengumpulan data. Populasi dan sampel dalam penelitian ini adalah perusahaan besar yang memiliki pengalaman operasional yang cukup lama atau sudah beroperasi lebih atau sama dengan 3 tahun dan yang melakukan IPO di Bursa EfekIndonesia tahun 2020. Data yang digunakan adalah data sekunder berupa harga penawaran perdana dari perusahaan IPO dan harga saham dipasar sekunder hari pertama tercatat di Bursa Efek Indonesia.Uji yang dilakukan adalah melakukan perbandingan antara harga perdana dan harga saham dipasar sekunder hari pertama tercatat di Bursa Efek Indonesia. Berdasarkan hasil penelitian, ditemukan bahwa pada masa pandemi covid-19 terjadi kenaikan harga saham dipasar sekunder hari pertama pada perusahaan yang melakukan IPO di Bursa Efek Indonesia.
Pelatihan Pencegahan dan Penanganan PMK Di Lembang Bua’ Tarrung Grace Sriati Mengga; Lisa Kurniasari Wibisono
Jurnal Kabar Masyarakat Vol. 1 No. 1 (2023): Februari : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (995.398 KB) | DOI: 10.54066/jkb-itb.v1i1.158

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Masuknya penyakit mulut dan kuku membuat masyarakat di Tana Toraja menjadi risau karena beternak merupakan pekerjaan yang cukup memberikan penghasilan yang tinggi. Yang menjadi permasalahan yaitu masyarakat setempat menjadi rugi karena ternak mereka tidak akan laris dengan adanya penyakit ini, membuat ternak mati dan masyarakat lain yang akan membeli menjadi takut untuk mengkonsumsi daging. Oleh karena itu, sebelum kasus PKM meningkat maka perlu sosialisasi dengan masyarakat mengenai bagaimana mencegah dan menangani penyakit mulut dan kuku tersebut. Sehingga nantinya Masyarakat dapat memahami akibat yang ditimbulkan Penyakit Mulut dan Kuku, masyarakat dapat mencegah lebih dini PKM, masyarakat mampu menangani PKM jika ternak mereka terdampak PKM.
Pengaruh Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan Pada PT Semen Indonesia Persero, Tbk Monica Ba’dung, Grace; Mantong, Agustinus; Sriati Mengga, Grace
Jurnal Penelitian Multidisiplin Vol 2 No 5 (2023): jURNAL PENELITIAN mULTIDISIPLIN
Publisher : Jurnal Penelitian Multidisiplin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58705/jpm.v2i5.226

Abstract

This study aims to determine the effect of corporate governance mechanism on the integrity of financial statements at PT Semen Indonesia Persero, Tbk. The data to be used in this study is secondary data taken from annual financial statements. The data used in this study came from the source of the scheme, namely the Financial Report of PT Semen Indonesia Persero in the 2012-2022 period. The research method used in this study is quantitative descriptive research with a sample of 12 annual reports. The data analysis technique used in this study is a multiple linear regression test with statistical calculation tools using SPSS version 23.0.namely the Financial Report of PT Semen Indonesia Persero in the 2012-2022 period. The research method used in this study is quantitative descriptive research with a sample of 12 annual reports. The data analysis technique used in this study is a multiple linear regression test with statistical calculation tools using SPSS version 23.0. The results showed that partially variable institutional ownership, managerial ownership and audit committees had a insignificant effect on the integrity of financial statements. Independent commissioners partially had a significant effect on the integrity of financial statements. Corporate governance mechanisms simultaneously have a significant effect on the integrity of financial statements.
Pengaruh Implementasi Enterprice Resource Planning (ERP) Terhadap Profitabilitas dan Nilai Perusahaan PT. Sumber Alfaria Trijaya Tbk. Lebang Somalinggi, Yusriani; Mantong, Agustinus; Sriati Mengga, Grace
Jurnal Penelitian Multidisiplin Vol 2 No 5 (2023): jURNAL PENELITIAN mULTIDISIPLIN
Publisher : Jurnal Penelitian Multidisiplin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58705/jpm.v2i5.227

Abstract

Yusriani Lebang Somalinggi (2023). This study aims to determine the influence of the implementation of Enterprise Resource Planning (ERP) on the profitability and corporate value of PT. Sumber Alfaria Trijaya Tbk and find out whether profitability affects the company value of PT. Sumber Alfaria Trijaya Tbk . The sample in this research is PT. Sumber Alfaria Trijaya Tbk which is listed on the Indonesia Stock Exchange with financial reports for 2020-2022. The data analysis technique used was descriptive statistical test, multiple linear regression analysis, hypothesis testing and moderation test with the SPSS version 23 statistical calculator. The results showed that partially ERP implementation has a significant effect on profitability, ERP implementation also has a significant effect on firm value and profitability also has a significant effect on firm value. ERP implementation variables, profitability and firm value show values that have a close relationship between variables. So it can be concluded that ERP implementation has an effect on profitability and firm value at PT. Sumber Alfaria Trijaya Tbk.
Analisis Penentuan Harga Pokok Produksi Pada Usaha Bakso Babi Ujung Pandang Di Rantelemo Kabupaten Tana Toraja Ari Paembonan, Asriani; Mantong, Agustinus; Sriati Mengga, Grace
Jurnal Penelitian Multidisiplin Vol 2 No 5 (2023): jURNAL PENELITIAN mULTIDISIPLIN
Publisher : Jurnal Penelitian Multidisiplin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58705/jpm.v2i5.228

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Asriani Ari Paembonan (2023). This study aims to determine the cost of production in the business of pork meatballs in Ujung Pandang in Rantelemo, Tana Toraja Regency. This study uses the financial reports of the pork meatball business from the point of view. The sample in this study is the business of pork meatballs at the tip of the view. The data analysis technique used to calculate the cost of production uses full costing. The result of the research is the Ujung Pandang Pork Meatballs in calculating the cost of production is still using a simple method. The calculated costs still do not include all costs incurred. The results of the calculation of the cost of production according to the company's estimates will get a profit when in fact if it is calculated using the full costing method the company will not get a profit because the value of the calculation of the full costing method is the cost of production which is Rp. 607,686. Determination of product selling prices based on cost of sales using the cost plus pricing method with the desired profit of 5%
Pengaruh biaya operasional dan kurs terhadap pendapatan pada PT. Smartfren Telecom, Tbk Mengga, Grace Sriati; Batara, Mince; Toding, Marsita Lambe’
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2764

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Since 2009, the business development of PT Smartfren Telecom has continued to suffer losses. Apart from the high competition, the losses experienced by PT. Smartfren Telecom, Tbk also comes from high operating expenses and also from foreign exchange losses. The purpose of this study is to determine the effect of operating costs and exchange rates on revenue at PT. Smartfren Telecom, Tbk in 2017-2020. The type of research used in this research is descriptive research with a quantitative approach. The data collection method used is a documentation technique based on the company's financial statements published by the Indonesia Stock Exchange. The type of data used in this study is secondary data which is data in the form of documents obtained from the official website of the Indonesia Stock Exchange. Analysis of the data used is multiple linear regression analysis. Hypothesis testing is done by partial test (t test) and simultaneous test (F test). For operational costs partially have a negative and significant effect on income while the exchange rate has a negative and insignificant effect on income. For simultaneous test results, operating costs and exchange rates have a significant effect on income.
Pendampingan Strategi Pemasaran Hasil Kreatifitas Pengolahan Media Ramah Lingkungan Panti Asuhan Kristen Tangmentoe Astriwati Biringkanae; Mey Enggane Limbongan; Isak Pasulu; Grace Sriati Mengga; Lisa K. Wibisono
Jurnal Masyarakat Mengabdi Nusantara Vol. 3 No. 2 (2024): Juni : Jurnal Pengabdian Kepada Masyarakat
Publisher : STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58374/jmmn.v3i2.267

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Community service is one of the three pillars of higher education, aiming to provide solutions to the problems faced by society, including in the aspect of economic empowerment. Panti Asuhan Kristen Tangmentoe is a non-governmental organization located in North Toraja, under the auspices of the Toraja Church. This orphanage has great potential in developing the creativity of its foster children, particularly in their skills in processing eco-friendly materials from bamboo waste. The challenge that arises is how to market the children's creative works. To ensure that these products can be enjoyed by a wider audience and generate positive economic impact, proper guidance is needed in marketing strategies. The stages implemented included product marketing training and mentoring, with evaluations conducted after each phase. This mentoring activity resulted in several positive impacts for Panti Asuhan Kristen Tangmentoe. The foster children and the orphanage staff were able to process bamboo materials into various creative products. These results not only pertained to improved skills and understanding of marketing strategies, but also included social and economic impacts on the orphanage. In terms of marketing, the training participants were able to implement the strategies taught. The products are now being marketed through social media and local e-commerce platforms, receiving positive responses from consumers.
Penerapan Inovasi Pembelajaran Merdeka Belajar Pada Siswa SD dan SMP Dengan Metode Game Based Learning di Lembang Rantedada Devianti Limbong; Grace Sriati Mengga; Yohanis Lotong Ta’dung
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 1 No. 6 (2023): Desember : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v1i6.303

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Community service activities were carried out in Lembang Rantedada, Mengkendek District, Tana Toraja Regency. The problems found in Lembang Rantedada, especially in Rantedollok Hamlet, namely in Lembang Rantedada there are no educational institutions such as elementary, junior high, and high school, Therefore, children in Lembang Rantedada look for schools that are close to their homes, so some of them do not know each other and children in Lembang Rantedada spend more of their time playing online games, thus affecting their interest in learning. The solution used to overcome the problem is to provide additional lessons to elementary and junior high school students through tutoring conducted 2 times a week in three hamlets. The learning used is the Lecture and Role Play method. The parties involved in the guidance are students. The results achieved from the tutoring are elementary and junior high school students in Lembang Rantedada can get additional learning outside of learning at school, increasing students' interest in learning where through Bimbel activities students are prepared to be independent in learning and also they can get to know each other
Pemberdayaan Pedagang Cinderamata di Kete’Kesu’ melalui Program Pembelajaran Modul Multibahasa dan Pemasaran Digital Mangera, Elisabet; Hamid, Sitti Maryam; Mengga’ , Grace Sriati; Mannong, Andi Bulkis Maghfirah; Ananda , Titin Aprilia
Jurnal SOLMA Vol. 13 No. 3 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v13i3.16645

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Pendahuluan: Tempat wisata di Toraja, Sulawesi Selatan, menarik wisatawan dengan cinderamata khasnya. Namun, kemampuan bahasa, strategi pemasaran, dan branding pedagang masih terbatas. Studi ini bertujuan memberikan pelatihan multibahasa (Indonesia, Toraja, Inggris), strategi pemasaran, dan branding di Ke’te Kesu’. Metode: Perencanaan dan koordinasi, aksi, pendampingan, refleksi, dan evaluasi. Hasil: 1) Meningkatkan kemampuan berbahasa Inggris dalam transaksi jual-beli; 2) Pengetahuan pemasaran efektif melalui platform online untuk meningkatkan pendapatan; 3) Penyediaan tas belanja dengan desain khas Toraja; 4) Kemampuan komunikasi multibahasa pedagang meningkat. Kesimpulan: Para pedagang dapat menggunakan multi bahasa dalam interaksi jual beli, melakukan pemasaran secara online menggunakan platfom/ market place dan branding dngan pengemasan tas belanja plastik khas destinasi wisata Ke’te Kesu’.