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All Journal Jurnal Dinamika Pengabdian (JDP) Jurnal ASET (Akuntansi Riset) Aksara: Jurnal Ilmu Pendidikan Nonformal Perspektif Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Akuntansi
Yunita Christy
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Aksara: Jurnal Ilmu Pendidikan Nonformal

 1 
Analysis of The Impact of Short Term And Long Term Liabilities on Financial Performance Before and During The Pandemic Gunawan, Yuliana; Christy, Yunita; Suryawan, Fiona
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 10, No 1 (2024): January 2024
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.10.1.53-66.2024

Abstract

Amidst the uncertainty of the economic conditions caused by the covid-19, companies still require funds to finance their operational activities. Financing sourced from debt becomes an option for companies to finance their operational activities. The objective of this study is to examine the impact of short term and long term debt on financial outlook of companies economic performance before and during the pandemic in the hotel, restaurant, and tourism sub-sectors registered on the Indonesia Stock Exchange. The method used in this study is a qualitative method using secondary data available on the Indonesia stock exchange. In this study, data was analyzed using multivariate analysis. This study found a negative and significant effect of short-term liabilities on Return on Assets (ROA) with or without company size and fixed asset intensity as control variables. There was a negative and significant effect of long-term liabilities on Return on Assets (ROA) with or without company size and fixed asset intensity as control variables. Simultaneously, there is an influence of short term and long term liabilities on Return On Assets (ROA) with or without variable control. Short term and long term liabilities has a greater impact on ROA during the pandemic compared to before the pandemic.
Memahami Dunia Investasi: Tren dan Peluang Investasi Masa Kini Christy, Yunita; Debbianita, Debbianita; Dewi, Nunik Lestari
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 10, No 1 (2024): January 2024
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.10.1.145-152.2024

Abstract

Seiring dengan peningkatan akses informasi dan pendidikan keuangan, banyak orang sekarang cenderung memiliki pemahaman yang lebih baik tentang berbagai pilihan investasi dan strategi keuangan yang dapat mereka ambil. Walaupun demikian, masih saja bagi sebagian orang, investasi adalah hal yang paling dihindari. Untuk mengatasi ketidaknyamanan atau kesulitan tersebut, pendekatan yang baik adalah menyediakan pendidikan keuangan yang mudah dimengerti dan memberikan dukungan untuk membimbing mereka melalui proses investasi. Berdasarkan permasalahan tersebut, dosen-dosen Fakultas Bisnis Universitas Kristen Marantha bersama dengan para mahasiswa akan memperkenalkan, mengedukasi atau memberikan nasihat dan rekomendasi yang dapat membantu meningkatkan pemahaman dan kenyamanan mereka terhadap investasi. Pengabdian masyarakat ini secara khusus dilakukan kepada Jemaat Gereja Kristen Pasundan Cicalengka menggunakan media StockLab. Melalui edukasi ini para jemaat GKP Cicalengka dapat berhati-hati dalam melakukan investasi agar tidak terjebak dalam investasi illegal.
Co-Authors Debbianita Ertina Nur’ Anisa Hastutie Noor Andriati Joni, . Lauw Tjun Tjun Lisa, Imelda Maria Natalia Maria Natalia, Maria Mochammad Imron Awalludin Monalisa, Yani Nunik Lestari Dewi Pranata, Ilham Puput Cintia Puput Cintia, Puput Revaldo Farrel Witanto Santy Setiawan Se Tin Sinta Setiana Suryawan, Fiona Tan Kwang En Verani Carolina Yuliana Gunawan