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Kualitas Keputusan Investasi, Risiko Bisnis, Efisiensi dan Pertumbuhan Laba Hirawati, Heni; Giovanni, Axel; Sijabat, Yacobo P
Jurnal Ilmiah Akuntansi dan Keuangan Vol. 11 No. 2 (2022): Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v11i2.201

Abstract

Penelitian ini bertujuan untuk memberikan bukti secara empiris mengenai peran kualitas keputusan investasi, risiko bisnis dan efisiensi terhadap pertumbuhan laba perusahaan. Kualitas keputusan investasi diproksikan dengan ROA (Return on Assets), risiko bisnis diproksikan dengan DAR (Debt to Assets Ratio), dan efisiensi diproksikan dengan ATR (Asset Turnover Ratio). Penelitian ini menggunakan data sekunder dengan format data panel. Populasi penelitian terdiri dari seluruh perusahaan yang tercatat dalam indeks SRI KE-HATI dari tahun 2017-2021. Penarikan sampel penelitian dilakukan dengan metode purposive sampling, dan diperoleh sampel penelitian sebanyak 15 perusahaan atau sebanyak 75 observasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan bantuan aplikasi STATA. Hasil uji F menunjukkan bahwa secara simultan variabel kualitas keputusan investasi, risiko bisnis, dan efisiensi berpengaruh terhadap pertumbuhan laba. Hasil pengolahan data menjelaskan bahwa variabel kualitas keputusan investasi, risiko bisnis, dan efisiensi secara parsial tidak berpengaruh terhadap pertumbuhan laba.
Analisis Nilai Perusahaan Ditinjau Dengan Likuiditas, Solvabilitas dan Rentabilitas: Analysis of Company Value in Review of Liquidity, Solvency and Profitability Dewi, Novi Sintya; Giovanni, Axel; Verawati, Dian Marlina
MASTER: Jurnal Manajemen Strategik Kewirausahaan Vol. 3 No. 2 (2023): MASTER: Jul 2023
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/master.v3i2.824

Abstract

Nilai perusahaan memiliki fungsi penting yaitu dapat mencerminkan bagaimana kinerja perusahaan yang dapat berdampak pada keyakinan pemegang saham. Nilai perusahaan yang dilihat dari harga saham pada sektor perbankan mengalami fluktuasi dan diikuti dengan isu resesi 2023 sektor perbankan akan paling cepat mendapatkan dampak. Nilai perusahaan dipengaruhi oleh berbagai faktor, termasuk likuiditas, solvabilitas dan rentabilitas. Penelitian ini bertujuan untuk memberikan bukti empiris terkait pengaruh likuiditas, solvabilitas dan rentabilitas terhadap nilai perusahaan pada perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2018 – 2022. Sampel penelitian didapat sebanyak 125 observasi melalui metode purposive sampling. Penelitian menggunakan data sekunder dengan teknik analisis regresi linier berganda. Alat bantu software yang digunakan dalam penelitian menggunakan Stata. Hasil penelitian memberikan bukti bahwa likuiditas dan solvabilitas berpengaruh terhadap nilai perusahaan. Rentabilitas terbukti tidak berpengaruh terhdap nilai perusahaan. Firm value has an important function that can reflect how the company's performance can impact on shareholder confidence. The value of the company as seen from the stock prices in the banking sector has fluctuated and is followed by the issue of a 2023 recession, the banking sector will get the quickest impact. Firm value is influenced by various factors, including liquidity, solvency and profitability. This study aims to provide empirical evidence regarding the effect of liquidity, solvency and profitability on firm value in banking sector companies listed on the Indonesia Stock Exchange for the period 2018 – 2022. The research sample was obtained as many as 125 observations using a purposive sampling method. This research uses secondary data with multiple linear regression analysis techniques. Software tools used in research using Stata. The research results provide evidence that liquidity and solvency affect firm value. Profitability is proven to have no effect on firm value.
Kajian Struktur Modal Sub Sektor Kosmetik dan Keperluan Rumah Tangga Periode 2015-2020 Pratiwi, Anggi Saktiya; Giovanni, Axel
AKSIOMA : Jurnal Manajemen Vol 1 No 2 (2022): AKSIOMA : Jurnal Manajemen [Agustus-Januari 2022]
Publisher : Program Studi Manajemen dan Magister Manajemen, Fakultas Ekonomika dan Bisnis, Universitas Katolik Widya Mandira

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.441 KB) | DOI: 10.30822/aksioma.v1i2.1866

Abstract

Organizations can improve quality by managing their capital structure. The capital structure is the ratio of the level of current liabilities and ownership of capital. This study aims to provide empirical data on the form of capital subsector cosmetics and household indexed in the Indonesia Stock Exchange. This observation uses descriptive statistical methods represented by the calculation of debt-to-equity ratio (DER). Sampling is carried out using purposeful sampling methods protected by six institutional standards. As a result, we found that the calculation of the total liabilities of the enterprise varies with a deviation from the trend of 87.64. Further research is expected to add variable factors that affect the capital structure of the organization.
Strategic Leadership Model in the Hospitality Industry: SWOT Analysis Verawati, Dian; Yudhanto, Wildan; Giovanni, Axel; Ikhwan, Khairul; Hartono, Budi
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2117

Abstract

This research aims to identify developments in business performance in the hotel industry in the area around the Borobudur Temple Area, identify strategic leadership policies led by women to enhance business performance in the hotel industry, and formulate a successful female leadership strategy model for improving hotel business performance. The research employs a case study approach using a Strengths-Weaknesses-Opportunities-Threats (SWOT) analysis. The study was conducted within the hotel business sector in Magelang Regency. Data collection techniques were based on structured interviews. The research results, as depicted in the SWOT matrix diagram, reveal that the hospitality industry business in the Borobudur area falls within quadrant 1, indicating a highly profitable situation. The hospitality sector in the Borobudur area boasts both strengths and opportunities, allowing it to capitalize on these favorable conditions. The recommended strategy for this situation is the implementation of growth-oriented policies. Keywords: Business Performance, Strategic Leadership Model, Women’s Leadership, SWOT Analysis, Hospitality Industry ABSTRAK Penelitian ini bertujuan untuk mengidentifikasi perkembangan kinerja bisnis pada industri perhotelan di wilayah sekitar Kawasan Candi Borobudur, mengidentifikasi kebijakan kepemimpinan strategis perempuan untuk mendorong kinerja bisnis industri perhotelan, dan merumuskan model strategi kepemimpinan perempuan yang sukses untuk peningkatan kinerja bisnis perhotelan. Penelitian ini mengadopsi pendekatan studi kasus dengan basis Strengths-Weaknesses-Opportunities-Threats (SWOT). Penelitian dilaksanakan pada bisnis perhotelan di Kabupaten Magelang. Teknik pengumpulan data dilakukan dengan wawancara terstruktur. Hasil penelitian dalam diagram matrik SWOT menunjukan usaha industri hospitalitasdi Kawasan Borobudur berada pada kuadran 1 yaitu merupakan situasi yang sangat menguntungkan. Hospitalitas di Kawasan Borobudur tersebut memiliki peluang dan kekuatan sehingga dapat memanfaatkan peluang yang ada. Strategi yang harus diterapkan dalam kondisi ini adalah mendukung kebijakan pertumbuhan yang agresif. Kata kunci: Kinerja Bisnis, Model Kepemimpinan Strategik, Kepemimpinan Perempuan, SWOT Analysis, Industri Perhotelan
Empirical Analysis of the Impact of Intellectual Capital on Energy Sector Companies Afifawati, Nisrina; Khasanah, Lia; Giovanni, Axel
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2127

Abstract

This study examines the phenomenon of intellectual capital in the energy sector and its impact on company value. In the context of the disruptive and VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) era, where technological changes and business uncertainties are on the rise, the management of intellectual capital becomes crucial. The aim of this research is to test the influence of intellectual capital on company value in the energy sector. The study employs a quantitative approach, utilizing secondary data from the annual reports of energy sector companies listed on the Indonesia Stock Exchange during the period 2016-2021. The analytical tools used include descriptive statistics and hypothesis testing. The research findings reveal that the disclosure of intellectual capital in the energy sector is considered good, with an average of 13.872%. Statistical analysis indicates a significant influence between intellectual capital and company value, with Tobin’s Q as the company value indicator. This study contributes to understanding the concept of intellectual capital in the context of the energy sector, demonstrating that a larger company value corresponds to higher disclosure of intellectual capital. This conclusion is relevant for managers, investors, and business practitioners dealing with the complexities of the market. The research also establishes a foundation for developing adaptive and responsive strategies to rapid changes in the business environment within the energy sector.
Interplay of Risk Management in the Multi-Disruption Era and Agency Theory Insights: A Literature Review Afifawati, Nisrina; Khasanah, Lia; Giovanni, Axel
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2129

Abstract

This research aims to provide empirical insights into the intersection of risk management and agency theory, focusing on their role in preparing for and navigating contemporary disruptions. Risk management is conceptualized as a structured approach for addressing uncertainty related to threats, involving risk assessment, strategy formulation, and risk mitigation through empowerment and resource management. Using a literature review methodology, the study unveils a substantial influence of risk management on entrepreneurial Enterprise Risk Management (ERM), particularly within the domain of intellectual capital. The findings deepen our understanding of how effective risk management practices are crucial in navigating the dynamic landscape of modern business disruptions.
The Phenomenon of MSMEs Performance in Magelang City During the Pandemic COVID-19 Lionora, Clarisa Alfa; Yacobo P. Sijabat; Heni Hirawati; Hartono, Budi; Axel Giovanni
KINERJA Vol. 26 No. 2 (2022): KINERJA
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/kinerja.v26i2.5692

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have a fundamental role in the regional economy as well as the national economy. This study aims to provide empirical evidence regarding the performance variability of MSMEs during the COVID-19 pandemic. The research population is all MSMEs in Magelang City. The research sample was 7,924 MSMEs obtained through purposive sampling. This study uses descriptive statistical analysis. The results and discussion show that the City of Magelang, from an economic perspective, has a fairly stable economic condition from 2015 to 2019. However, the COVID-19 pandemic in 2020 put the economy of Magelang City in a recession phase. Nevertheless, the competitiveness of Magelang City in 2020 has increased compared to 2019. The analysis of the variability of the performance of MSMEs shows that the South Magelang District has the lowest turnover of MSMEs. Central Magelang Subdistrict has the highest MSME turnover value. South Magelang Subdistrict has the highest average turnover of MSME compared to the average turnover of MSME in North Magelang and Central Magelang Districts.
UPAYA PEMANFAATAN LAHAN UNTUK MANDIRI PANGAN: BUDIDAYA TANAMAN OBAT KELUARGA DAN PEMANFAATAN MENJADI MINUMAN HERBAL Malik Abu Yazid; Asih Ariyanti; Juniar Perbawani; Haelin Nur Defita; Muhammad Rafqi Nurulhaq; Hanifah Soma Pandya; Sikni Aini Widadti; Retno Siwi Nastitiningrum; Muhammad Albi Maulana; Sufi Citra Pratiwi; Axel Giovanni
Kreativitas Pada Pengabdian Masyarakat (Krepa) Vol. 3 No. 1 (2024): Kreativitas Pada Pengabdian Masyarakat (Krepa)
Publisher : CV SWA Anugerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8765/krepa.v3i1.5299

Abstract

Dusun Jlupo Minggiran merupakan salah satu dusun yang berada di Desa Kembangkuning, Kecamatan Windusari. Dusun Jlupo Minggiran merupakan salah satu dusun yang belum mengoptimalkan pekarangan rumah sebagai lahan untuk menanam tanaman obat. Pengabdian masyarakat ini bertujuan untuk mengedukasi masyarakat tentang pentingnya Tanaman Obat Keluarga (Toga), teknik penanaman Toga yang benar serta cara pengolahan menjadi obat herbal yang aman dan efektif. Adanya sosialisasi tentang pemanfaatan lahan pekarangan dan penanaman Toga mampu membuka peluang usaha baru dan meningkatkan ekonomi lokal bagi masyarakat Dusun Jlupo Minggiran. Pelaksanaan sosialisasi bertepatan pada kediaman Ketua TP-PKK Dusun Jlupo Minggiran. Metode pelaksanaan yang digunakan dalam sosialisasi meliputi tahap persiapan, sosialisasi dan penanaman, serta monitoring dan evaluasi. Hasil dari kegiatan yang dilakukan oleh Tim KKN yaitu masyarakat mampu memanfaatkan lahan kosong untuk penanaman Toga dan menghasilkan produk serbuk kristal jahe yang dapat dikembangkan secara berkelanjutan. Dengan adanya kegiatan ini, diharapkan masyarakat Dusun Jlupo Minggiran mampu memanfaatkan lahan kosong menjadi suatu lahan yang bermanfaat sehingga produk serbuk jahe yang dihasilkan dapat meningkatkan perekonomian.
Determinasi Konsentrasi Kepemilikan dan Tipe Kepemilikan terhadap Kinerja dan Risiko Perbankan di Indonesia: The Determination of Concentration and Type of Ownership on Bank Performance and Risks in Indonesia Yacobo P Sijabat; Michael Jeffri Sinabutar; Heni Hirawati; Axel Giovanni
Society Vol 8 No 1 (2020): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v8i1.152

Abstract

This research aims to examine the determination of concentration and type of ownership on the performance and risks of banks listed on the Indonesia Stock Exchange (IDX) for the period 2000-2018. This research was quantitative research using panel data regression analysis methods. The main characteristic of panel data regression analysis is the use of the Hausman test. Data were obtained and collaborated from several data providers such as Osiris, Bloomberg, and the Financial Services Authority (Otoritas Jasa Keuangan or OJK) website. Secondary data were collected from 42 banks listed on the Indonesia Stock Exchange (IDX) using a purposive sampling technique. The data was processed using Stata software. The ownership concentration was measured using the Herfindahl-Hirschman Index (HHI) and foreign and domestic ownership as the proxy using the dummy variable. To measure bank performance, this research was used ROA and ROE proxy while the standard deviation of returns was used to measure bank risks. The results of the research showed that there was no effect of ownership concentration on bank performance. Also, domestic ownership has a positive effect on bank performance. In terms of risks, ownership concentration has a positive effect on bank risks. The more concentrated the ownership of the bank, the bank will more at risks. Besides, foreign and domestic ownership affects bank risks. Foreign ownership has a positive effect on bank risks. The level of foreign ownership of the bank affects bank risks. High foreign ownership puts the bank at risk.
Literasi Keuangan, Toleransi Risiko, dan Pengelolaan Keuangan Pelaku Usaha Mikro: Financial Literacy, Risk Tolerance, and Financial Management of Micro-enterprise Actors Heni Hirawati; Yacobo P Sijabat; Axel Giovanni
Society Vol 9 No 1 (2021): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v9i1.277

Abstract

Micro-enterprises have a significant role in the country’s economy. However, business owners must face various problems to develop their business. One of the problems is the limited funding for micro-enterprises due to the low financial literacy of business owners. In addition, the business owner’s tolerance for risk is also expected to affect the financial management of micro-enterprises. This study aims to determine the level of financial literacy and tolerance of business owners and the financial management of micro-enterprises. This research method uses a questionnaire distributed to micro-enterprise owners in Central Java Province and Yogyakarta Special Region. The results showed that the level of financial literacy of micro-enterprise owners was in the medium category. Micro-enterprise owners have a neutral attitude towards risk and are not individuals who dare to take risks but do not avoid risk. Financial management carried out by business owners is still in the poor category. Improvement of financial literacy, understanding of risks, and financial management of micro-enterprises still need to be done.
Co-Authors 12.520.20.206 Shinta Ratnawati, 12.520.20.206 Adam Rizki Pratama Afifawati, Nisrina Afrizal Dimas Ibrahim Ahmad Shobirin Ahmad Shobirin Aldo Arul Hermawan Alief Rizaldi Alifa Jauzaa Alifa Jauzaa Alifaa Jauzaa Anak Agung Istri Sri Wiadnyani Ananda, Emmaculata Sac Cid Anggraeni, Yuniar Fitri Aprilia, Vierda Dwi Asanik Asanik Asih Ariyanti Asri Khayati Asri Khayati Asri Khayati Astuti, Nur Afifah Hindriyani Aulia Rahma Khusnul Khotimah Aviana Devita Budi Hartono Budi Hartono Budi Rahardjo Budiani, Dina Candra Kurnia Saputri Clarisa Alfa Lionora Clarisa Alfa Lionora Devi Santi Devi Wahyu Utami Devi Wahyu Utami Devi Wahyu Utami Dewantara, Ghiyats Furqan Dinda Putri Murtiningtyas Dinda Putri Murtiningtyas Dwi Wahyu Lestari Eka Widiyaningrum Erman Denny Arfianto Fadlilah, 'Atikah Nur Fajrin, Nurul Afisa Fakhrurozi, Ahmad Khusein Fandhilah, Laisa Sofiana Nur Fania Fania Fania Fania Fina Khoirotul Badi’ah Fitriana, Yenny Reiza Fitriani, Maulida Eka Haelin Nur Defita Hanifah Soma Pandya Hanung Eka Atmaja Harjum Muharam hirawati, heni Ibnu Nur Hamzah Ika Amalia Nurunnisa JANAH, NURUL Jihad Lukis Panjawa Jihad Lukis Panjawa Juniar Perbawani Kartika Pradana Suryatimur Khairul Ikhwan Khasanah, Lia Kurniasari, Erika Laisa Sofiana Nur Fandhilah Lathif, Muhammad Zaki Malik Abu Yazid Michael Jeffri Sinabutar Muhammad Adi Nugrahatama Muhammad Albi Maulana Muhammad Ferdy Firmansyah Muhammad Rafqi Nurulhaq Musthafa, Afif Nava Yansi Anggraeni Nibras Anny Khabibah Nisrina Afifawati Nizhaty, Putri Zahra Novi Sintya Dewi Novitaningtyas, Ivo Nurunnisa, Ika Amalia Pradito, Andika Dwi Prakoso, Jalu Aji Pratama, Arfananda Dias Pratiwi, Anggi Saktiya Putri, Namira Rahma Retno Siwi Nastitiningrum Rika Ernawati Rika Ernawati Rindho , Roe Nur Ahmad Roro Diyah Puspita Sari Roro Diyah Puspita Sari Santri, Salfia Putri Dewina Satrio Tegar Sadewo Sholeh Nur Rohmat Sijabat, Yacobo Sijabat, Yacobo P Sijabat, Yacobo P. Sikni Aini Widadti Siti Lailatul Khusna Siti Marwiyah Sufi Citra Pratiwi Sugiharti, Retno Suryatimur, Kartika Pradana Suwono, Priyo Thesya Yuzevin Tsalis Baiti Nur Andayani Umi Dwi Astuti Umi Dwi Astuti Utami, Devi Wahyu Verawati, Dian Verawati, Dian Marlina Veronica Novelia Pretty Puji Hartati Wibawa, Athfin Ghani Widayanti, Ipuk Wildan Yudhanto Witantri, Galuh Yacobo P Sijabat Yacobo P Sijabat Yacobo P. Sijabat Yacobo P. Sijabat Yoga Aji Kusuma