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The The Influence of Corporate Governance Perception Index, Profitability Ratio and Firm Size to Company Value (CGPI And Listed Companies On The IDX) Eva Safina Rose; Siti Arbainah; Suko Raharjo; Ardian Widiarto
Ilomata International Journal of Tax and Accounting Vol 2 No 3 (2021): July 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (301.291 KB) | DOI: 10.52728/ijtc.v2i3.238

Abstract

This research is based on the problem of what factors can affect the value of company in the form of book value of shares (PBV) in companies that are ranked CGPI and listed on the IDX 2014-2018. CGPI itself is a Corporate Governance index given by the IICG institution to participating companies in accordance with the results of research on corporate governance mechanisms. This study aims to analyze the effect of the Corporate Governance Perception Index, Profitability Ratios, and Company Size on Firm Value in companies that are ranked CGPI and listed on the IDX during the 2014-2018 period with a sample of 11 companies using purposive sampling technique. The results of Multiple Linear Regression Statistical Analysis show that (1) The effect of CGPI on Book Value of Shares (PBV) is positive and significant (2) The effect of ROA on Book Value of Shares (PBV) does not have a positive and significant effect (3) Effect of ROE on Firm Value (PBV) is positive and significant (4) The influence of Company Size on Company Value (PBV) does not have a positive and significant effect (5) CGPI, Return On Assets, Return On Equity, and Company Size simultaneously have an influence on Firm Value.
EFEKTIVITAS PELAKSANAAN AUDIT MANAJEMEN FUNGSI SUMBER DAYA MANUSIA PADA PT BPR XYZ (PERSERODA) Isni Maryatun Nur Janah; Tutik Dwi Karyanti; Ardian Widiarto
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 3 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i3.52

Abstract

This study aims to determine the implementation of 11 HR functions and evaluate the effectiveness of HR management at PT BPR XYZ (Perseroda). This research is descriptive qualitative in nature. The population of this study was all employees, totaling 54 people. The sampling technique used is the slovin method, then data collection techniques are carried out by interviews, questionnaires, and documentation. Data analysis uses four stages of management audit consisting of preliminary audits, review, and testing of management controls, detailed audits, and reports. The results of the study show that there are eleven HR functions that have been implemented, including five HR functions that have been running effectively. Meanwhile, the six HR functions that have not been carried out effectively by the company are planning, orientation and placement, training and development, performance appraisal, career development, and employee protection. Recommendations given to increase the effectiveness in managing the company's human resources, namely: 1) establish a detailed and written HR plan. 2) make policies governing orientation and placement. 3) make an evaluation of the implementation of the training program. 4) conducting open performance appraisals, 5) making detailed regulations regarding promotions and demotions, and 6) establishing a hazard early warning system and providing first aid training to employees
IMPLEMENTATION OF THE BALANCED SCORECARD AS A MEASUREMENT OF PERFORMANCE ASSESSMENT AT THE SOCIAL OFFICE OF SEMARANG CITY Canny Diah Prameswari; Mohammad Hasanudin; Ardian Widiarto
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 7 No 01 (2023): Accruals Edisi Maret 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v7i01.1005

Abstract

This study aims to analyze the performance of Dinas Sosial Kota Semarang using the Balanced Scorecard method. The analytical method used is the descriptive method. The data used are the results of interviews, financial statements of budget realization, number of employees, number of employees attending training, and the value of community satisfaction surveys. The results of this study show that the performance of Dinas Sosial Kota Semarang from a financial perspective in 2019-2021 shows economic conditions with an average value of 88.83%. The performance of the internal business perspective in 2019-2021 shows a very good condition by obtaining an average score of 164.09%. The performance of the learning and growth perspective shows poor conditions by obtaining an average score of 32.94%. The performance of the customer perspective shows a very good condition by obtaining an average score of 88.25%. And the overall performance of the four perspectives shows a very good qualification with a score of 92.11% and a very successful success rate.
PENGEMBANGAN STRATEGI BERTAHAN UMKM BATIK DI KOTA SEMARANG PADA MASA PANDEMI COVID-19 Mohamad Hasanudin; Ardian Widiarto; Alvianita Gunawan Putri; Tutik Dwi Karyanti; Maria Theresia Heni Widyarti
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4573

Abstract

The impact of the COVID-19 pandemic on MSME entrepreneurs was felt in the Semarang. The MSME clusters most affected by the COVID-19 pandemic are the Milkfish, Culinary and Batik clusters. Especially for the Batik MSMEs cluster in Semarang City before the crisis caused by Covid 19, the business conditions of the Batik MSMEs in the batik village have also experienced a decline in sales. The business development strategy can be applied as one of the MSME survival strategies, especially for Batik MSMEs. The research method used in this study is qualitative analysis with exploratory steps with participatory observation techniques. This study uses SWOT analysis as a tool used in formulating strategies to survive in the midst of this pandemic by using a list of questionnaires. The results of the survey that have been carried out show that during the COVID-19 pandemic which began to spread in Indonesia in early 2020 until now, Semarang batik craftsmen experienced a very significant decline in turnover. From the survey data, it can be seen that there are 47% of Semarang batik artisans who experienced a decrease of 81% even up to 100%, while the lowest decline in turnover of 21% to 40% was experienced by 6% of respondents as Semarang batik artisans. From the perspective of Porter's Competitive Power Model, the Semarang Batik Cluster MSMEs business actors have problems in terms of traditional competitors, where their traditional competitors are fellow Semarang batik entrepreneurs. The next problem is the presence of newcomers, during this pandemic it is not uncommon for people who are laid off from their jobs or experience business setbacks to try to find new business opportunities to cultivate
STRATEGI PENGEMBANGAN USAHA JASA BOGA DI KECAMATAN TEMBALANG KOTA SEMARANG DENGAN METODE SWOT DAN QSP Lulu Ikbar Yorinda; Siti Arbainah; Ardian Widiarto
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 6, No 1 (2023)
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v6i1.4576

Abstract

The catering service businesses in Tembalang District, Semarang City have experienced a decline in sales due to Covid-19 and has a fairly tight level of competition so that the catering businesses requires a business development strategy in order to survive and be superior to competitors. This research is a qualitative descriptive study with data collection through interviews, questionnaires, and observations. Data analysis used IFE matrix, EFE matrix, CPM, IE, SWOT, and QSPM. The total weighted score of the IFE matrix is 2.875 and the EFE matrix is 2.978. Based on CPM, the most superior catering service business is the Artanti Snack and Catering with a total weighted score of 2.960. The results of the IE matrix analysis shows that the position of the catering businesses is in quadrant V (hold and maintain) with the resulting strategy, namely market penetration and product development which is then processed with the SWOT matrix and produces eight (8) alternative strategies. The most suitable strategy based on QSPM is to maintain product quality with a TAS value of 6.504
Strategi Keunggulan Bersaing Patra Semarang Hotel & Convention dengan Matriks IE, SPACE, dan Profil Kompetitif Sabrina Septi Dri Utami; Siti Arbainah; Ardian Widiarto
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3170

Abstract

Meningkatnya wisatawan di Kota Semarang menjadi persaingan industri hotel juga meningkat, maka dari itu dibutuhkan strategi guna keunggulan bersaing perusahaan. Penelitian ini merupakan penelitian kualitatif deskriptif dengan pendekatan studi kasus yang bertujuan untuk menentukan alternatif strategi bersaing yang tepat pada Patra Semarang Hotel & Convention. Pengumpulan informasi dilakukan dengan angket, wawancara, dan dokumentasi. Memanfaatkan Matriks IFE, EFE, CPM, IE, dan SPACE untuk analisis data. Hasil penelitian menunjukkan bahwa menurut analisis Matriks IE, perusahaan berada pada kuadran V menunjukkan posisi “ditahan dan dijaga” dengan strategi penetrasi pasar dan pengembangan produk, sedangkan hasil analisis Matriks SPACE menunjukkan bahwa perusahaan berlokasi di kuadran A, menunjukkan strategi penetrasi pasar, diversifikasi, integrasi di bawah, dan integrasi di atas.. Patra Semarang Hotel & Convention berada pada posisi ketiga atau terakhir dari kedua kompetitor melalui analisis Matriks Profil Kompetitif. Alternatif strategi bersaing yang tepat pada Patra Semarang Hotel & Convention adalah penetrasi pasar, pengembangan produk, diversifikasi, integrasi ke depan, dan integrasi ke belakang.
STRATEGI PENGEMBANGAN USAHA JENANG PASCA PANDEMI MENGGUNAKAN METODE SWOT DAN QSPM PADA CV. MUBAROKFOOD CIPTA DELICIA Vilda Innaka Nasya; Siti Arbainah; Ardian Widiarto
Jurnal Riset Akuntansi Politala Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i2.305

Abstract

This research is applied research with a qualitative descriptive case study approach that aims to formulate a business development strategy after the Covid-19 pandemic at CV. Mubarokfood Cipta Delicia. Data was collected using observation, interview, documentation, and questionnaire methods. Data analysis was carried out using the IFE, EFE, CPM, IE, SWOT, and QSPM matrices. The result of the total IFE weighted score is 2.789 and the total EFE weighted score is 3.358. The total score based on CPM of 3,413 shows that the company is in the most superior position. The results of the IE Matrix analysis are in quadrant II (grow and build) by producing integration strategies and intensive strategies, which are further processed using the SWOT matrix and create eight alternative strategies. The strategy that best suits the condition of the company based on QSPM is to maintain quality and increase product innovation through cooperation with suppliers to achieve customer satisfaction with a TAS value of 6.691.
Analisis Komparatif Pendekatan Perusahaan Dalam Merespon Isu Resesi Keuangan Di Berbagai Periode Widiarto, Ardian; Kusuma, Septian Yudha; Gunawan Putri, Alvianita; Alfarizi, Musyafa
Jurnal Equilibrium Nusantara Vol. 2 No. 2: Juni 2024
Publisher : PT. Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56854/jeqn.v2i2.204

Abstract

Perusahaan manufaktur merupakan tipe perusahaan yang paling sesnsitif terhadap isu dan pergerakan pasar. Hal ini dikarena perusahaan manufaktur lebih bersinggungan langsung dengan kebutuhan masyarakat sehari-hari. Kemampuan perusahaan dalam menangkap isu dan menjadikannya strategi yang tepat bagi perusahaan untuk terus bertahan hidup sangatlah krusial. Dunia pernah beberapa kali mengalami resesi keuangan yang berdampak hebat. Para ekonom selalu memberikan prediksi terkait resesi yang akan terjadi yang lebih dikenal dengan istilah isu resesi. Dengan laju informasi yang begitu cepat dan sejarah panjang ekonomi pada masa sebelumnya, perusahaan harus dapat menetapkan strategi yang diambil dengan tepat agar tidak merugikan stakeholder. Penelitian ini merupakan hasil kajian awal sebagai lompatan untuk kajian berikutnya jika resesi keuangan global terealisasi. Pada penelitian sederhana ini menggunakan angka aset sebagai gambaran nilai perusahaan dan Debt to Equity Ratio sebagai gambar kebijakan perusahaan dalam mengelola hutang. Perusahaan manufaktur di Indonesia mengambil sikap yang sama dalam menanggapi isu resesi keuangan global yang terjadi dengan cenderung menigkatkan set yang dimilikinya.
PENGARUH STRATEGI BISNIS TERHADAP INOVASI PRODUK UMKM DENGAN AKUNTANSI MANAJEMEN LINGKUNGAN SEBAGAI VARIABEL INTERVENING Widiarto, Ardian; Rusniti, Rusniti; Hasanudin, Mohamad; Kusuma, Septian Yudha
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v4i3.94

Abstract

This study aims to determine the effect of business strategies carried out by food processing MSMEs in Semarang City on product innovation where environmental management accounting plays a role as an intervening variable. Environmental management accounting provides environmental cost information that can support decision-making related to environmental management. Determining the right business strategy can spur MSMEs to increase competitiveness through product innovation. Business strategies that consider ecological sustainability are an interesting issue today. Business strategies that prioritize environmental preservation will trigger product innovation that is highly competitive both nationally and internationally. The research method used is quantitative. This study uses a purposive sampling technique with criteria and considerations to determine the sample. Data collection was carried out by distributing questionnaires to food processing MSMEs in Semarang City and the final result was 100 respondents. SmartPLS 3 was used as a research instrument test tool. The results obtained are that Environmental Management Accounting plays a role in mediating the influence of Business Strategy on Product Innovation in a positive or strengthening direction
The Application of Human Resource Accounting on the Financial Performance of Insurance Companies in Indonesia 2022-2023 Hamidah, Ine Suci; Widyarti, Maria Theresia Heni; Widiarto, Ardian
Ilomata International Journal of Social Science Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i1.1453

Abstract

This study is conducted to analyze how insurance companies in Indonesia treat their human resources as assets and their effect on financial performance when the costs incurred are disclosed as assets in the financial statements presented. This research uses the secondary data of insurance companies listed in Indonesia stock exchange in 2022-2023 and uses an experimental method with a one group pretest-posttest design approach. The steps carried out are to simulate applying human resource accounting to the company's financial statements, to compare its financial performance by calculating, and statistically testing the financial ratios of return on assets, assets turnover and profit margin. The study found that insurance companies in Indonesia still apply conventional methods in their financial statements. applying human resource accounting increases the value of assets, equity, and total profit of the company. It also increases the value of return on assets and profit margin, but decreases the value of the company's asset turnover.
Co-Authors alfarizi, Musyafa Alvianita Gunawan Putri Arum Febriyanti Ciptaningtias Canny Diah Prameswari Etik Nur Aini Romdhoniyati Eva Safina Rose Farizi, Musyafa Al Fika Azmi Filatrovi, Eldes Willy Gunawan Putri, Alvianita Hamidah, Ine Suci Iqbal Arraniri Isni Maryatun Nur Janah Lardin - Korawijayanti Lulu Ikbar Yorinda Maria Theresia Heni Widyarti Maria Theresia Heni Widyarti Mella Katrina Sari Mohamad Hasanudin Mohamad Hasanudin Musyafa Al Farizi Musyafa Al Farizi Nugroho Heri Pramono Rusniti, Rusniti Sabrina Septi Dri Utami Sari, Mella Katrina Septian Yudha Kusuma Siti Arbainah Siti Arbainah Suko Raharjo Tutik Dwi Karyanti Tutik Dwi Karyanti Vilda Innaka Nasya Widyarti, Maria Theresia Heni