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Financial Performance Analysis Before and During The Covid-19 Pandemic Ferina Nurlaily; Rahmat Alfiansyah Nasution
Jurnal Ilmiah Poli Bisnis Volume 13 Nomor 2 tahun 2021
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jipb.v13i2.598

Abstract

The trade sector is one of the biggest economic generators and the most contributing sector towards the gross domestic product (GDP). Unfortunately, the growth of the trade sector stumbles due to the Covid-19 pandemic. According to BPS, this sector is one of the real sectors that is greatly affected by the pandemic situation whereas the demand side experiences a big slump due to the lockdown which makes in and out goods hardly possible. Thus, it leads to the decline of export and import transactions. This study mainly attempts to investigate whether there are significant differences in financial performance during the Covid-19 pandemic and before in trading, service, and investment sector companies listed on the Indonesia Stock Exchange (IDX). Documentation study is implemented as a data collection technique with a quantitative comparative approach. Variables included in this study are Current Ratio (CR), Quick Ratio (QR), Cash Ratio (CR), Net Profit Margin (NPM), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Return on Equity (ROE), Return on Assets (ROA), Debt to Equity Ratio (DER), and Debt to Assets Ratio (DAR). While the analytical technique used in testing the hypothesis is the Paired Sample T-Test and the Wilcoxon Sign Rank Test in the SPSS (Statistical Package for Social Science) program. Research finding shows significant differences in Net Profit Margin (NPM), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Return on Equity (ROE), and Return on Assets (ROA) before and during the Covid-19 pandemic. Keywords: Covid-19, Financial Performance, Liquidity Ratio, Profitability Ratio, Solvency Ratio, Indonesia
THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY AND INTELLECTUAL CAPITAL ON FIRM VALUE WITH PROFITABILITY AS INTERVENING VARIABLE Muthyah Ainunsary Mustafa; Cacik Rut Damayanti; Ferina Nurlaily
Jurnal Riset Ekonomi dan Bisnis Vol 13, No 3 (2020): DESEMBER
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v13i3.2964

Abstract

The purpose of this research is to examine the effect of Corporate Social Responsibility and Intellectual Capital on Firm Value with Profitability as Intervening Variable. The type of research is explanatory research with quantitative approach. The data analysis technique used are descriptive analysis, classic assumption test, and path analysis.The results of this research indicate that Corporate Social Responsibility has significant affects on profitability, Intellectual Capital has no significant affect on profitability, Corporate Social Responsibility has significant affect on the firm value, Intellectual Capital has no significant affect on the firm value, profitability has significant affects on the firm value, Corporate Social Responsibility has significant affects on the firm valuewith profitability as an intervening variable, and Intellectual Capital has no significant affects on the firm value with profitability as an intervening variable.
PENGARUH OPPORTUNITY RECOGNITION DAN INOVASI MODEL BISNIS PADA KINERJA BISNIS INDUSTRI MODEST FASHION Edlyn Khurotul Aini; Ferina Nurlaily; Priandhita Sukowidyanti Asmoro
Jurnal Inovasi Penelitian Vol 2 No 3: Agustus 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i3.765

Abstract

Industri modest fashion merupakan salah satu industri yang saat ini sangat berkembang. Namun, perkembangan bisnis ini tentu saja juga dibarengi dengan ketatnya persaingan yang dapat dilihat dengan semakin banyak bermunculan bisnis pada pasar modest fashion. Pelaku usaha harus mampu untuk mengenali peluang (opportunity recognition) agar mampu bertahan dan memenangkan persaingan yang ketat. Lebih lanjut, inovasi model bisnis juga sangat diperlukan untuk membangun keunggulan kompetitif yang berkelanjutan. Penelitian ini bertujuan untuk menganalisis pengaruh opportunity recognition dan inovasi model bisnis terhadap kinerja bisnis, terutama pada Industri Modest Fashion. Hasil penelitian menunjukkan bahwa opportunity recognition tidak berpengaruh signifikan terhadap kinerja bisnis. Hasil berbeda ditunjukkan dari variabel inovasi model bisnis, yang mengungkapkan bahwa dengan melakukan inovasi pada model bisnisnya maka kinerja dari bisnis tersebut akan meningkat. Hasil penelitian ini menunjukkan jika sebuah bisnis terutama yang bergerak dalam Industri Modest Fashion ingin meningkatkan kinerja bisnisnya maka melakukan inovasi pada model bisnis adalah salah satu cara yang bisa dilakukan.
Pengembangan dan Pelatihan Perpajakan Games Edukasi Perpajakan Untuk Meningkatkan Kesadaran Pajak Early Tax Payer Asmoro Priandhita Sukowidyanti; Ferina Nurlaily; Edlyn Khurotul Aini
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 2, No 1 (2019): Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.943 KB) | DOI: 10.33474/jipemas.v2i1.1637

Abstract

The education and socialization of taxation provided early on is a government investment that benefits can be felt in the future. Based on this background, we developed a 3-dimensional tax education game that is used to provide additional knowledge and understanding to elementary school-level children on the importance of taxes so that they can ultimately raise awareness to pay taxes in the future. The method used is to hold discussions with partners, develop 3D educational games applications, carry out training on tax education games, and evaluate the results of training implementation. The training activities were carried out in 3 (three) Elementary Schools namely SD Negeri Experiment 1 Malang SD Negeri Rampal 1 Celaket Malang, and SD Negeri Model Malang. The results of the training showed that tax education games are effective in increasing tax knowledge and awareness. This can be seen from the increase in the quality of understanding related to taxation based on the Pre Test of 79.05% and increased after Post Test to be 86, 62%.
PELATIHAN TEKNIK FOTO PRODUK MENGGUNAKAN SMARTPHONE UNTUK MENINGKATKAN VISUAL BRANDING USAHA RINTISAN Ferina Nurlaily; Priandhita Sukowidyanti Asmoro; Edlyn Khurotul Aini
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 3: Agustus 2021
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v1i3.126

Abstract

Usaha rintisan memiliki resiko akses pasar. Berkembangnya perkembangan internet mempengaruhi pula perilaku konsumen dalam mencari produk yang diinginkan. Meskipun bisnis rintisan memiliki produk yang solutif dan inovatif tetapi bila dalam pemasaran atau penyajian foto produk kurang menarik maka akan kesulitan dalam menarik konsumen. Pada kenyataannya untuk mendapatkan foto produk yang menarik dan mampu menyampaikan pesan dari produk membutuhkan biaya yang mahal bila harus dilakukan oleh profesional. Kegiatan pengabdian masayarakat ini bertujuan untuk meningkatkan pengetahuan dan keahlian pengambilan foto produk yang mampu dijangkau dan dilakukan mandiri oleh usaha rintisan sehingga dapat bersaing dan menarik calon konsumen untuk melakukan pembelian. Metode yang digunakan adalah memberikan kegiatan pelatihan dari narasumber yang merupakan salah satu entrepreneur yang telah sukses mengembangkan usaha secara online. Selanjutnya, kegiatan pelatihan akan diawali pre-test, praktik langsung dengan bimbingan dari narasumber, dan post-test
Tax Policy and Financial Access: Implications for Entrepreneurial Intention and Entrepreneurial Behavior Among Generation Z Priandhita Sukowidyanti Asmoro; Edlyn Khurotul Aini; Ferina Nurlaily
Jurnal Akuntansi dan Keuangan Vol. 24 No. 2 (2022): NOVEMBER 2022
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.24.2.57-67

Abstract

This study develops a framework based on the Theory of Planned Behavior and focuses on perceived behavioral control. The Theory of Planned Behavior is extended in this research by proposing that tax policy and financial access are predictors of Generation Z's entrepreneurial intention and behavior. Based on the researcher's knowledge, tax policy and financial access have never been studied concurrently for their impact on entrepreneurial behavior in Indonesia. The model was tested empirically on 500 entrepreneurial students from four public universities in Indonesia. Questionnaire surveys were administered to respondents identified using the random purposive sampling technique. Primary data were processed according to path analysis procedures using SPSS 25. The Theory of Planned Behavior is supported by the seven hypotheses stated in this study. Tax policies and financial access directly affect entrepreneurial intentions and entrepreneurial behavior. Entrepreneurial intentions can also mediate the impact of tax policy and financial access on entrepreneurial behavior.
The Influence of Investment Decisions and Funding Decisions on Shareholder Value (Study on Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2016-2020) Asna Af'idatul Isma; Ferina Nurlaily
The Indonesian Journal of Accounting Research Vol 25, No 2 (2022): IJAR May - August 2022
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.599

Abstract

This research aims to determine and analyze the influence of investment and funding decisions on shareholder value. In this research, 44 manufacturing listed companies on the Indonesia Stock Exchange period 2016-2020 were used as research samples. The sampling method is purposive; taking the samples is based on the researcher's criteria in advance. Data analysis methods in this investigation use Partial Least Square (PLS) with SmartPLS 3. The results of this investigation indicate that 1) Investment decisions have a positive and significant effect on shareholder value. 2) Investment decisions have a positive and significant effect on funding decisions. 3) Funding decisions have a negative and significant effect on shareholder value. 4) Indirect effect; investment decisions negatively and significantly affect shareholder value through funding decisions.
Pengembangan Strategi Pemasaran Produk Sulam sebagai Objek Wisata Edukasi Berbasis Kearifan Lokal Saparila Worokinasih; Priandhita Sukowidyanti Asmoro; Edlyn Khurotul Aini; Ferina Nurlaily
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 13, No 4 (2022): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v13i4.11421

Abstract

Desa Sumbersekar, Kecamatan Dau, Kabupaten Malang memiliki potensi kerajinan sulam yang berpotensi untuk menjadi objek wisata edukasi. Namun, belum adanya program pemberdayaan kelompok pengrajin sulam dan minimnya pemahaman terkait strategi pemasaran menjadikan potensi tersebut belum banyak dikenal masyarakat. Tujuan pengabdian kepada masyarakat adalah mendampingi kelompok pengrajin dalam memperkuat strategi pemasaran produk kerajinan sulam sebagai objek wisata edukasi berbasis kearifan lokal. Terdapat sebelas tahapan yang dilakukan dalam kegiatan pengabdian masyarakat ini mulai dari pengajuan perizinan pengabdian masyarakat dan identifikasi awal permasalahan pengrajin sulam hingga evaluasi dampak video dalam pencapaian tujuan pengabdian masyarakat. Pengabdian masyarakat ini mengombinasikan dua metode berbeda, yaitu: 1) konsultasi berupa diskusi interaktif dengan kelompok pengrajin sulam, dan 2) pendampingan dalam pembuatan video profil dan video tutorial yang menonjolkan kearifan lokal. Video profil dan video tutorial didesain dengan mononjolkan kearifan lokal Desa Sumbersekar, Kecamatan Dau, Kabupaten Malang. Video tutorial juga didesain sebagai sumber pembelajaran yang dapat meningkatkan kemampuan afektif, kognitif dan psikomotorik penggunanya. Dengan demikian, kerajinan sulam menjadi sumber pembelajaran non formal, selain menjadi produk komersial. Hasil dari pengabdian masyarakat ini menunjukkan minat masyarakat terhadap kerajinan sulam tinggi, dibuktikan satu bulan sejak video diupload di sosial media, jumlah penonton mencapai puluhan dan video mendapat respon yang positif. Kesimpulannya, video profil dan video tutorial merupakan strategi pemasaran yang efektif untuk meningkatkan minat masyarakat terhadap kerajinan sulam Desa Sumbersekar, Kecamatan Dau, Kabupaten Malang sebagai objek wisata edukasi berbasis kearifan lokal. Namun, untuk mewujudkan desa wisata edukasi sulam masih dibutuhkan langkah-langkah lanjutan melalui kegiatan pengabdian masyarakat yang bersifat multidisiplin dan berkelanjutan.