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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Infestasi Jurnal Riset Akuntansi Dan Bisnis Airlangga Jurnal Kajian Akuntansi Jurnal Ekonomi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Aplikasi Akuntansi Akuntansi : Jurnal Akuntansi Integratif The Indonesian Journal of Accounting Research Prospek: Jurnal Manajemen dan Bisnis INVEST : Jurnal Inovasi Bisnis dan Akuntansi JRABA Jurnal Akuntansi dan Keuangan Indonesia Ekuitas Jurnal Pnedidikan Ekonomi
Sunitha Devi
Universitas Pendidikan Genesha
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange Devi, Sunitha; Warasniasih, Ni Made Sindy; Masdiantini, Putu Riesty; Musmini, Lucy Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2313

Abstract

The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses' financial performance. This study aims to examine the impact of the COVID-19 pandemic on firms' financial performance listed on the Indonesia Stock Exchange. The research samples included 214 companies, which were divided proportionally into nine sectors or 49 sub-sectors. Data analysis used was the Wilcoxon Signed Rank Test. The results show an increase in the leverage ratio and short-term activity ratio but a decrease in the public companies' liquidity ratio and profitability ratio during the COVID-19 pandemic. There was no significant difference in the liquidity ratio and leverage ratio. However, the public companies' profitability ratio and short-term activity ratio differed significantly between before and during the COVID-19 pandemic. The sector that experienced an increase in liquidity ratio, profitability ratio, and short-term activity ratio but a decrease in the leverage ratio was the consumer goods sector. In contrast, the sectors experiencing a decrease in the liquidity and profitability ratios were property, real estate and building construction, finance, trade, services, and investment sectors.
The Impact of Covid-19 Pandemic on the Financial Performance of Go Public Companies During the PSBB and New Normal Phases Devi, Sunitha; Musmini, Lucy Sri; Martin Mahardika, A.A.N. Yudha
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1490

Abstract

The decline in state tax revenue in 2020 can be attributed to the implementation of tax reductions aimed at stimulating economic growth. This measure primarily aims to provide support to the sectors of the economy that have experienced significant negative impacts due to the COVID-19 pandemic. The government expects that the economic difficulties resulting from the pandemic will result in a decrease in the financial performance of multiple businesses. The Slovin Formula is used for sample size determination. The data underwent analysis through the utilization of the Wilcoxon Signed Rank Test. The study findings suggest that the PSBB measures implemented during the COVID-19 pandemic resulted in higher average DER and receivable turnover, but lower average current ratio and ROA. No significant difference was found in the current ratio and debt-to-equity ratio (DER) among all industrial sectors. Significant variations were observed in the return on assets (ROA) and receivable turnover. No statistically significant variation was found in the current ratio, debt-to-equity ratio (DER), return on assets (ROA), and receivable turnover across all industrial sectors. The Consumer Goods Industry experienced improvements in the current ratio, return on assets (ROA), and receivable turnover, while witnessing a decline in the debt-to-equity ratio (DER). In contrast, the Property, Real Estate and Building Construction, Finance, Trade, Services, and Investment sectors observed a decline in both the current ratio and return on assets (ROA).
Sinergi Lembaga Perkreditan Desa dalam Mendukung Financial Inclussion Devi, Sunitha; Herawati, Nyoman Trisna; Musmini, Lucy Sri
Jurnal Kajian Akuntansi Vol 5 No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.4403

Abstract

AbstractThis study aims to examine the synergy between the TAM theory and the theory of consumer behavior in encouraging the use of a product or service. This study aims to reveal the effectiveness of digital-based service programs, risk management, and implementation of local wisdom in rural financial institutions in increasing the financial inclusion of rural communities who are still quite far from urban communities. The research was conducted using mixed methods approach. The mixed methods model chosen was explanatory sequential, namely a combination research method combining quantitative and qualitative research methods sequentially. Based on the calculation of the number of samples developed by Isaac and Michael the sample used in this study was 258 people. Data analysis on the quantitative approach was carried out using multiple linear regression models. The results showed: 1) E-Link Service has a positive effect on Financial Inclusion, 2) Perceived Risk Management has a positive effect on Financial Inclusion, and 3) Tri Hita Karana has a positive effect on Financial Inclusion. The results of this research can be used as a basis for LPD management to make improvements or various forms of improvement towards providing excellent E-Link services, implementing Risk Management and the Tri Hita Karana concept more optimally to optimize the use of LPD services by customers.Keywords: E-Link; Risk; Budaya; Financial inclussion. Abstrak Penelitian ini bertujuan untuk menguji sinergi antara teori TAM dan teori perilaku konsumen dalam mendorong penggunaan suatu produk atau jasa. Secara khusus penelitian ini bertujuan untuk mengungkap efektivitas program layanan berbasis digital, manajemen risiko, dan implementasi kearifan lokal pada lembaga keuangan pedesaan dalam meningkatkan inklusi keuangan masyarakat pedesaan yang masih cukup jauh dari masyarakat perkotaan. Penelitian dilakukan dengan menggunakan pendekatan mixed methods. Model mixed method yang dipilih adalah sequential explanatory yaitu metode penelitian kombinasi yang menggabungkan metode penelitian kuantitatif dan kualitatif secara berurutan. Berdasarkan perhitungan jumlah sampel yang dikembangkan oleh Isaac dan Michael sampel yang digunakan dalam penelitian ini adalah 258 orang. Analisis data pada pendekatan kuantitatif dilakukan dengan menggunakan model regresi linier berganda. Hasil penelitian menunjukkan: 1) E-Link Service berpengaruh positif terhadap Financial Inclusion, 2) Perceived Risk Management berpengaruh positif terhadap Financial Inclusion, dan 3) Tri Hita Karana berpengaruh positif terhadap Financial Inclusion. Hasil penelitian ini dapat dijadikan dasar bagi manajemen LPD untuk melakukan perbaikan atau berbagai bentuk perbaikan menuju penyediaan layanan E-Link yang prima, penerapan Manajemen Risiko dan konsep Tri Hita Karana secara lebih optimal untuk mengoptimalkan penggunaan layanan LPD oleh nasabah.Kata Kunci: E-Link; Risk; Budaya; Financial Inclussion.
Co-Authors Aditya Putra, I Putu Wahyu Alit, Ngurah Anak Agung Gde Putu Widanaputra Anan, Made Wimantara Budiarta, Luh Gede Rahayu Budiasih, I Gusti Nyoman Desak Putu Erna Juliarmini Dewa Nyoman Badera Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Luh Gede Kusuma Dewi, Ni Luh Manik Asih Arta Dewi, Putu Eka Dianita Marvilianti Egi Prayana Febriyanti, Ni Luh Meilina Gede Adi Yuniarta Gusti Ayu Tunince Arianti I Gd Nandra Hary Wiguna, I Gd Nandra Hary I Gede Arya Wigarba I Gede Hestha Mahan Dana I Gusti Ayu Nyoman Budiasih I Gusti Putu Geria Warsita Widya Darma I Ketut Yadnyana I Nyoman Dedi Setiadi I Nyoman Putra Yasa I Putu Hendra Martadinata . I Putu Wahyu Aditya Putra Ida Ayu Putu, Cintya Paramitha Kadek Heni Yuliana Sari Kadek Sinta Dewi Kadek Yudi Wiguna Komang Adi Kurniawan Saputra leny sukmayanti Lucy Sri Musmini Luh Gede Kusuma Dewi Luh Gede Rahayu Budiarta Made Riki Ponga Kusyanda Mahendra, Kadek Yogi Dwi Martin Mahardika, A.A.N. Yudha Merliana Dewi Ngurah Alit Ni Komang Sri Purnami Ni Luh Asri Savitri Ni Luh Budiari Ni Luh Gede Erni Sulindawati Ni Luh Gede Yastini Ni Luh Indrawati Ni Made Dwi Ratnadi Ni Made Sindy Warasniasih Ni Putu Noviyantini Noviyantini, Ni Putu Nyoman Suadnyana Pasek, Nyoman Suadnyana Nyoman Trisna Herawati Pratama, Putu Adi Pratama, Putu Bayu Prayana, Egi Priandani, Ni Made Yanti Putra, I Gusti Made Priyambhada Putra, Putu Cipta Perdana Putu Adi Pratama Putu Bayu Pratama Putu Cipta Perdana Putra Putu Febriyanti Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Romi Ananda Putra Sekarrini, Ni Luh Setiadi, I Nyoman Dedi sukmayanti, leny Suryani, Kadek Ria Warasniasih, Ni Made Sindy Wiguna, Dewa Made Kramas Artha Windayani, Sang Putu