Rosemarie Sutjiati Njotoprajitno
Universitas Kristen Maranatha Jl. Prof. drg. Suria Sumantri No. 65, Bandung 40164

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Pengambilan Keputusan Perusahaan dalam Kebijakan Dividen Njotoprajitno, Rosemarie Sutjiati
Zenit Vol 2, No 3 (2013)
Publisher : Zenit

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Abstract

In this era, optimalization of company value represented by stock value has become the main purpose of company management. Dividend policy is directly connected to this matter. Continuous shared dividend may or may not attract potential investors depending on their purpose of investment. The option to retain earning also may lead to different results. Stock price may escalate or drop depending on the policy made. This paper tries to examine and discuss this matter as well as tries to search the best possible policies regarding the dividend policy. This paper follows the general views that dividend policy does effect the stock price and disagreeswith Modigliani Miller’s view which needs a lot of assumptions irrelevant to the real world.Keywords: Stock price, dividends, dividend policy, retain earning.
Peranan Analisis Laporan Keuangan dalam Dunia Kerja Njotoprajitno, Rosemarie Sutjiati
Zenit Vol 3, No 2 (2014)
Publisher : Zenit

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Abstract

In Genaral, financial statements are made to record and report all financial data. The financial statements are useful in providing information that can be used by various stakeholders to ensure their interests or needs. Although the financial statements have been proven to deliver tangible benefits, it is still not as much as it should be. In Indonesia, the use of financial statements as resources is limited. Many businesses in Indonesia base their decisions on a variety of other aspectsthat are not well targeted to the root causes of the business. In addition, many investors are unable to understand and utilize the financial statements as a way to ensure the investment success. This article uses a qualitative method to illustrate the benefits of a financial statement analysis and the fact of itsuse in Indonesia. Additionally, it will discuss personal financial statement and analysis and its benefits for individuals. The financial analysis that is easy to understand would be a valuable source of information that can be one of the appropriate bases for decision making and accuracy.Keywords: Financial Statements, Financial Management, Accounting
Efforts to Enhance the Learning of Social Sciences through the Role of the Strategic Factors of Accountability Njotoprajitno, Rosemarie Sutjiati
EDUCARE Vol 4, No 1 (2011)
Publisher : EDUCARE

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ABSTRACT: The urgency to improve the quality of human resources is experiencing continuous escalation. Education holds the key to answer this demand. Social science is an important part of education that is very useful to provide students with various knowledge and skills. In Indonesia, social science tends to be underestimated and many perceived social science as a lesson that only require students to memorize some subject matter without involving further and higher level of thinking. This paper tries to examine the attempt to improve social science’s effective learning process through the role of accountability’s strategic factors. This research is using quantitative approach through statistical test. The end results show that implementation of accountability in its strategic factors will eventually improve the quality of social science’s effective learning process and the graduates. In order to implement and operate an adequate system of accountability, there are various requirements that must be met. Accountability must be thorough and integrated in the institution. Accountability also requires funds and sufficient time for their implementation to demonstrate the expected output. Hopefully, the implementation of accountability in its strategic factors will enhance the dignity, value, and position of social science in order to provide qualified human resources in Indonesia’s development.KEY WORDS: Social science, human resources, improvement, accountability, strategic factors, and Indonesia’s development.About the Author: Ir. Rosemarie Sutjiati Njotoprajitno, M.M. is a Lecturer at the Maranatha Christian University in Bandung and Ph.D. Student at the Study Program of Adimistration Education, School of Postgraduate UPI (Indonesia University of Education), Jalan Dr. Setiabudhi No.229 Bandung 40154, West Java, Indonesia. She can be reached at: rosemarie.sutjiati@yahoo.comHow to cite this article? Njotoprajitno, Rosemarie Sutjiati. (2011). “Efforts to Enhance the Learning of Social Sciences through the Role of the Strategic Factors of Accountability” in EDUCARE: International Journal for Educational Studies, Vol.4(1) August, pp.55-62. Bandung, Indonesia: Minda Masagi Press owned by ASPENSI in Bandung, West Java; and FKIP UMP in Purwokerto, Central Java, ISSN 1979-7877.Chronicle of the article: Accepted (June 20, 2011); Revised (July 22, 2011); and Published (August 17, 2011).
Financial risk tolerance based on gender, age, and formal education: the perspective of businesspersons Herlina, Herlina; Gunawan, Ika; Njotoprajitno, Rosemarie Sutjiati; Gunawan, Tommy
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 7 No 2 (2024)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v7i2.1114

Abstract

In the marketplace competition, every business, including those belonging to micro, small, and middle firms, must face the risk. In the optimistic view of entrepreneurs, this risk may upsurge the return. This investigation tries to verify and analyze financial risk tolerance (FRT) based on three demographic factors: gender, age, and formal education. The population comes from entrepreneurs in Bandung City, who used the snowball sampling technique to obtain the samples. Through the survey between August and October 2022, this study successfully collected 101 people. This study uses a structural equation model based on a partial least square to analyze the response through hypothesis testing. The analysis results demonstrate that males are more tolerant of financial risk than females, and age negatively affects FRT. However, formal education does not relate to FRT.
PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PERUSAHAAN FOOD & BEVERAGE Saraswati, Carla; Njotoprajitno, Rosemarie Sutjiati
ANALISIS Vol. 12 No. 2 (2022): ANALISIS VOL. 12 NO. 02 SEPTEMBER 2022
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v12i2.1918

Abstract

Financial distress is a kind of condition where a company has experiencing difficulties in financial in fulfilling its various obligations (insolvency). Several food & beverage sub sector companies have shown a significant decline in profits in their first quarter performance in 2019. This shows there is a threat of financial distress. This study tries to determine/examine the effect of financial ratios on financial distress in manufacturing companies engaged in the food and beverage in Indonesia Stock Exchange (IDX) for 2015 to 2019. 18 (eighteen) companies are examined. The statistical method used in this study is regression logistics. It can be concluded that the ratio of profitability, liquidity ratio, and ratios activity have no effect on financial distress. While, the market ratio, solvency ratio has an effect on financial distress.