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ANALISIS CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE YANG DIPENGARUHI OLEH GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN LEVERAGE Devi Fitriyani; K Bagus Wardhianto; Mediya Destalia
Jurnal Kompetitif Bisnis Vol 1 No 7 (2022): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

This study aims to discover the effects of Good Corporate Governance, company size, and leverage on the disclosure of Corporate Social Responsibility. The study population contains of 44 companies in the banking sector that are listed on Indonesia Stock Exchange during the 2016-2019 period and a sample of 10 companies was obtained using the purposive sampling method. The data analysis technique used in this study is the panel data regression analysis with E-views 12 program as the data analysis tool. The results show that company size partially has a positive and significant effect on the disclosure of Corporate Social Responsibility, meanwhile the Good Corporate Governance and leverage variables give positive but not significant effects on the disclosure of Corporate Social Responsibility. Simultaneously the variables of Good Corporate Governance, company size, and leverage significantly affect the disclosure of Corporate Social Responsibility.
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN PENDEKATAN RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, AND CAPITAL) STUDI PADA 4 BANK BUMN DI INDONESIA TAHUN 2019-2021 Nela Patricia Ginting; Damayanti Damayanti; Mediya Destalia
Jurnal Kompetitif Bisnis Vol 1 No 13 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

This study aims to determine the soundness of 4 state-owned banks in 2019-2021 based on the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method. This type of research is descriptive research and the data collection method used in this research is the documentation method. The data analysis technique used in this research is the analysis of bank health by assessing the RGEC aspects, the Risk Profile factor through the NPL and LDR ratios, the Good Corporate Governance factor, the Earning factor through the ROA and NIM ratios, the Capital factor through the CAR ratio. The results show that in 2019-2021 bank health based on the Risk Profile aspect gets a healthy predicate, based on the GCG factor it gets a very good predicate, based on the Earnings aspect it gets a very healthy predicate, based on the Capital aspect it gets a very healthy predicate. the overall soundness of the bank in 2019-2021 received a very healthy predicate.
PENGELOLAAN KEUANGAN (FINANCIAL MANAGEMENT) BERDASARKAN ANALISIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) Indah Istiqamah; Mediya Destalia
Jurnal Kompetitif Bisnis Vol 1 No 10 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

Penelitian ini bertujuan untuk mengetahui temuan deskriptifpengelolaan keuangan khususnya arus kas pada Kopi SuwayLampung berdasarkan analisis dari penerapan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara, observasi dan dokumentasi. Hasil penelitian menunjukkan bahwa Kopi Suway belum melakukan pengelolaan keuangan pada arus kas dan Kopi Suway juga belum menyusun laporan keuangan yang sesuai dengan SAK ETAP. Kendala yang dihadapi dalam penyusunan laporan keuangan adalah kurangnya SDM yang dimiliki oleh Kopi Suway dan belum memiliki pembagian kerja yang jelas khususnya dalam pencatatan keuangan secara spesifik. Selain itu Kopi Suway juga belum melakukan digitalisasi pada proses pencatatan keuangan. Pada aktivitas operasional Kopi Suway tidak memiliki utang dan piutang maka yang dapat dilakukan adalah mengurangi umur persediaan untuk meningkatkan arus kas. Hal ini juga bertujuan untuk mendapatkan pendapatan yang optimal dan sesuai dengan target yang telah ditetntukan oleh owner Kopi Suway.
Tingkat Kesehatan TINGKAT KESEHATAN PERUSAHAAN INFRASTRUKTUR SEBELUM DAN SELAMA PANDEMI COVID-19 BERDASARKAN SURAT KEPUTUSAN MENTERI BUMN NOMOR: KEP-100/MBU/2002 Fadila Putri Deswita; Mediya Destalia
Jurnal Kompetitif Bisnis Vol 1 No 12 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

This study aims to determine the difference in the health level of state-owned companies in the infrastructure sector listed on the IDX in 2018-2021 before and during the Covid-19 pandemic using ratios on financial aspects in the Decree of the Minister of SOEs Number: KEP-100 / MBU / 2002, namely Return On Equity (ROE), Return On Investment (ROI), Cash Ratio, Current Ratio, Collection Periods (CP), Inventory Turnover (ITO), Total Asset Turnover (TATO), and Total Own Capital to Total Assets (TMS to TA). This research uses quantitative methods and comparative research. Purposive sampling was used to select the sample of this study which amounted to 8 companies. Data collection is obtained in the form of documentation of the company's financial statements on the IDX website. Quantitative data analysis, descriptive statistics, data normality tests, and Multivariate Discriminant Analysis (MDA) hypothesis testing with SPSS version 26 were used in this study. The results showed a significant difference in the health level of state-owned companies in the infrastructure sector between before and during the Covid-19 pandemic. Then TATO, ITO, and TMS against TA are variables that distinguish the level of company health, with TATO as the most dominant variable.
ANALISIS PENGELOLAAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA PT. PELABUHAN TANJUNG PRIOK CABANG PANJANG Aisyah Rizkia; Mediya Destalia; M. Iqbal Harori
Jurnal Kompetitif Bisnis Vol 1 No 11 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

This study aims to describe the analysis of accounts receivable management on the effectiveness of cash flow at PTPelabuhan Tanjung Priok Branch Panjang. This type of research is descriptive research using a qualitativeapproach. Sources of data in the research used are primary data and secondary data. Data collection techniquesare observation, interviews, and documentation. The results showed that the management of receivables carriedout by PT Pelabuhan Tanjung Priok Long Branch, namely collecting accounts receivable, conducting analysis ofaccounts receivable turnover (RTO) and collection of receivables (ACP), collecting trade receivables, confirmingaccounts receivable, making customer assessment standards using the method 5C, and provide credit terms toprospective borrowers. Based on the calculation results, it can be seen that the management of accounts receivableaffects the company's cash flow. It can be seen that the results of the calculation of receivables turnover (RTO) haveincreased every year and the results of the calculation of collection of accounts receivable (ACP) have decreasedevery year which indicates that the faster the proceeds can be collected back into cash. In this case, cash inflowshave increased due to payment of receivables from service users. So it can be concluded that wealth has arelationship with the company's cash flow.
PENGARUH KEBIJAKAN DIVIDEN, PROFITABILITAS DAN LIKUIDITAS TERHADAP KEBIJAKAN HUTANG Putri Jesica Pratiwi; Mediya Destalia; M. Iqbal Harori
Jurnal Kompetitif Bisnis Vol 1 No 12 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

Abstract This study aims to examine the effect of dividend, profitability, and liquidity policies on debt policy in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017–2021. The data collection technique in this study used a purposive sampling technique and obtained a sample of 27 companies. Using the Eviews 12 program test tool, the data analysis technique employs multiple regression analysis of panel data models. The research results show that partially dividend policy and profitability variables had no significant effect on debt policy, while the liquidity variable had a significant effect on debt policy. According to the simultaneous F test, the dividend policy, variables of profitability, and liquidity have a concurrent influence on debt policy.
DIFERENSIASI PELAYANAN DAN CITRA PADA USAHA JASA TRAVELDALAM MEMBANGUN KEUNGGULAN BERSAING Hewid, Isyfi Asri Brilian; Destalia, Mediya; Harori, M Iqbal
Jurnal Perspektif Bisnis Vol. 6 No. 1 (2023): Jurnal Perspektif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

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Abstract

Abstrak Persaingan dalam dunia bisnis travel pada saat ini mengalami peningkatan yang signifikan dengan banyaknya masyarakat yang berpergian mengunakan travel. Hal ini mendorong perusahaan jasa travel untuk menetapkan strategi untuk mencapai keunggulan bersaing. Salah satu strategi dalam keunggulan bersaing adalah diferensiasi. Tujuan dari penelitian ini adalah menganalisi pengaruh diferensi pelayanan dan citra terhadap keunggulan bersaing. Studi ini menggunakan pendekatan kuantitatif. Sebanyak 110 sampel digunakan dalam studi ini pada penumpang Travel RAMA Trans di Bandar Lampung. Data dikumpulkan dengan menggunakan kuesioner, dan dianalisis menggunakan analisis deskriptif dan regresi linier berganda. Hasil analisis menunjukkan adanya pengaruh diferensi pelayanan dan citra secara parsial dan simultan terhadap keunggulan bersaing. Diferensiasi dapat menjadi pilihan strategi bersaing yang digunakan oleh usaha jasa travel. Perlu pengembangan lebih lanjut pada aspek harga sebagai variabel yang memoderasi kekuatan pengaruh diferensiasi terhadap keunggulan bersaing.   Kata kunci: Diferensi, Pelayanan, Citra, Keunggulan Bersaing, Strategi
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS: STUDI EMPIRIS PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN Tambunan, Theressa Martauli; Destalia, Mediya; Damayanti, Damayanti
Jurnal Kompetitif Bisnis Vol 3 No 1 (2025): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0120/ss

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), dan Structural Capital Value Added (STVA) terhadap profitabilitas. Jenis penelitian yang digunakan adalah kuantitatif dengan data sekunder. Populasi penelitian mencakup 29 perusahaan pada subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Sampel penelitian terdiri dari 15 perusahaan yang dipilih menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi data panel, dengan E-views 12 sebagai perangkat lunak pengolah data. Hasil penelitian menunjukkan bahwa secara parsial, VACA, VAHU, dan STVA memiliki pengaruh positif terhadap profitabilitas. Secara simultan, ketiga variabel tersebut juga berpengaruh signifikan terhadap profitabilitas.
ANALISIS KELAYAKAN USAHA HOME INDUSTRY TEMPE DIMASA PANDEMI COVID-19 DI KELURAHAN SAWAH BREBES (Studi Kasus Pada Home Industry Tempe Bapak M.Sanif) Sandi, Kurnia; Damayanti, Damayanti; Destalia, Mediya
Jurnal Kompetitif Bisnis Vol. 1 No. 1 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

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Abstract

ABSTRACT The purpose of this study was to determine and analyze the financial and non-financial viability of Mr. M. Sanif's tempe home industry during the COVID-19 pandemic. This was a descriptive study that employed a qualitative approach. Observation, interviewing, and documentation were used for data collection. The results show that the financial aspect has a total production cost of Rp. 235.873.000 with a net profit of Rp. 167.327.000. On a non�financial level, it operates without a business license; marketing is conducted in the SMEP market through direct sales to consumers; environmental concerns regarding liquid waste management are addressed through the construction of water channels; and solid waste is used as animal feed. On a technical level, the production location is close to the location of theraw materials and sales, themanagement and human resources management divisions have two employees, and regarding social and economic aspects,this industry gives benefit by employingpeople of the surrounding community. The BEP price of rectangular tempe is Rp. 964 with a BEP quantity of 231 pieces, the BEP price of long tempe is Rp. 963 with a BEP quantity of 212 pieces, the R/C Ratio is 1.71, the B/C Ratio is 0.71, the ROI is 65%, the NPV is Rp 534.261.783 and the PI is 3,07%. Thus, the value obtained exceeds the standard eligibility criteria, indicating that Mr. M. Sanif's tempe home industry is feasible. Keywords: Feasibility
ANALISIS PERBANDINGAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN PENDEKATAN RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, AND CAPITAL) STUDI PADA 4 BANK BUMN DI INDONESIA TAHUN 2019-2021 Ginting, Nela Patricia; Damayanti, Damayanti; Destalia, Mediya
Jurnal Kompetitif Bisnis Vol. 1 No. 4 (2023): Jurnal Kompetitif Bisnis
Publisher : Jurusan Administrasi Bisnis, FISIP, Universitas Lampung

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

Abstract

This study aims to determine the soundness of 4 state-owned banks in 2019-2021 based on the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method. This type of research is descriptive research and the data collection method used in this research is the documentation method. The data analysis technique used in this research is the analysis of bank health by assessing the RGEC aspects, the Risk Profile factor through the NPL and LDR ratios, the Good Corporate Governance factor, the Earning factor through the ROA and NIM ratios, the Capital factor through the CAR ratio. The results show that in 2019-2021 bank health based on the Risk Profile aspect gets a healthy predicate, based on the GCG factor it gets a very good predicate, based on the Earnings aspect it gets a very healthy predicate, based on the Capital aspect it gets a very healthy predicate. the overall soundness of the bank in 2019-2021 received a very healthy predicate.