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Dampak Pandemi Covid-19 Terhadap Profitabilitas Pada Perusahaan Sub Sektor Hotel, Restoran dan Pariwisata yang Terdaftar di Bursa Efek Indonesia Sepbeariska Manurung; Musa Fernando Silaen
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6646

Perusahaan Sub Sektor Hotel, Restoran, dan Pariwisata merupakan salah satu industri jasa yang berkembang pesat sekaligus penyumbang devisa negara terbesar. Setelah sukses dalam perjalanan panjangnya sebagai penyumbang devisa terbesar di Indonesia, perusahaan sub sektor hotel, restoran, dan pariwisata mengalami penurunan yang cukup signifikan dikarenakan pandemi Covid-19. Tujuan penelitian ini adalah untuk melihat adanya dampak covid-19 terhadap profitabilitas pada perusahaan sub sektor hotel, restoran dan pariwisata yang terdaftar di Bursa Efek Indonesia. Rasio profitabilitas diukur dengan menggunakan parameter return on asset (ROA) dan return on equity (ROE). Populasi dalam penelitian ini adalah sebanyak 35 perusahaan. Kriteria penarikan sampel dengan menggunakan metode purposive sampling sehingga dihasilkan sampel sebanyak 22 perusahaan. Pengujian hipotesis dilakukan dengan menggunakan uji wilcoxon signed rank test. Hasil uji menunjukkan bahwa memiliki dampak negatif dan signifikan terhadap profitabilitas atau dengan kata lain terdapat perbedaan yang signifikan sebelum dan selama covid-19 terhadap profitabilitas perusahaan.

Determining Factors for Sharia Stock Investment Decisions that Have An Impact on Value Recovery Companies During A Pandemic Supitriyani, Supitriyani; Silaen, Musa Fernando; Silalahi, Marto
Journal of Governance Risk Management Compliance and Sustainability Vol. 2 No. 2 (2022): October Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Due to the company's ongoing global expansion, numerous investors are competing to invest their money in it. The purpose of this is to get ready for the future. The stock prices of numerous companies have fallen as a result of the COVID-19 pandemic. But this actually causes Islamic stocks to rise gradually until they finally experience an increase in investors each year. In order to help investors who are considering investing in sharia-based companies, this study aims to test the effects of the determinants of the determinants of Sharia stock investment decisions on company value. Purposive sampling with non-probability sampling was used for the sampling technique. The method used for quantitative descriptive analysis in this study is multiple linear regression analysis. The conclusions in this study show that investment opportunities, profitability, debt policy and dividend policy have a significant effect on the value of the company simultaneously and partially the investment opportunity, profitability and debt policy have a significant effect on the value of the company while the dividend policy does not have a significant effect on the value of the company in the Jakarta Islamic Index.

PENGELOLAAN DANA DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA NAGORI KAHEAN KECAMATAN DOLOK BATU NANGGAR KABUPATEN SIMALUNGUN Effendi, Helwin; Jubi, Jubi; Susanti, Elly; Silaen, Musa Fernando
SULTANIST: Jurnal Manajemen dan Keuangan Vol. 7 No. 1 (2019): Juni
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung Pematangsiantar

The results of this research can be concluaded that: 1. Lack of community participation to participate in village fund management planning, this is due to the lack of motivation of the community to participate in the deliberations. Then there was a delay in submitting a draft village regulation that had been agreed to be evaluated. 2. In the implementation, administration, reporting and accountability of village fund management in accordance with PERMENDAGRI Number 113 of 2014, it shows that the principles of participation in management, orderly and disciplined principles, principles of transparency and accountability principles have been carried out properly.The suggestion from this research is that the village government should develop a participatory concept and foster a sense of community motivation by providing education seminars on managing village funds and leading to the implementation of village governance. Then the village government should pay more attention to the applicable regulations in managing village finances in order to realize Good Governance.

ANALISIS FINANCIAL DISTRESS DENGAN MENGGUNAKAN METODE FULMER SCORE DAN ZMIJEWSKI SCORE PADA PT GOZCO PLANTATIONS, TBK Putri, Debi Eka; Ervina, Nelly; Silaen, Musa Fernando; Syahputri, Anggraini; Kesuma, Indrawati Mara
Jurnal Ilmiah Satyagraha Vol 8, No 1 (2025)
Publisher : Universitas Mahendradatta Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47532/jis.v8i1.1237

Abstract - This study aims to analyze the financial distress condition of PT. Gozco Plantations, Tbk using the Fulmer Score and Zmijewski Score methods and determine the more accurate method. The research data are secondary data obtained from the Indonesia Stock Exchange website (www.idx.co.id). The data analysis techniques used are descriptive qualitative and comparative analyses. The results show that: First, the Fulmer Score method indicates that the company was at risk of bankruptcy during the 2014-2023 period due to declining profits, negative operating cash flows and working capital, as well as decreased assets and equity. Second, the Zmijewski Score method indicates that the company was not at risk of bankruptcy due to reduced debts and its ability to generate profits. Third, the Fulmer Score method is more accurate in measuring bankruptcy risk, with 80% of results in the danger zone compared to 20% for the Zmijewski Score.

Penguatan SDM dan Literasi Keuangan untuk Inovasi Produk UMKM Berkah Relief Pematangsiantar Silalahi, Marto; Sisca, Sisca; Putri, Debi Eka; Putra, Hendrick Sasimtan; Arshandy, Eliza; Silaen, Musa Fernando
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.664

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia, tetapi masih menghadapi tantangan dalam manajemen keuangan dan inovasi produk. Pengabdian masyarakat ini bertujuan untuk meningkatkan kualitas sumber daya manusia (SDM) dan literasi manajemen keuangan untuk mendorong kreativitas dan inovasi produk pada UMKM Berkah Relief Pematangsiantar. Kegiatan diikuti oleh 12 peserta, terdiri atas pemilik dan staf pengelola usaha, dengan metode partisipatif melalui ceramah, diskusi interaktif, dan praktik langsung. Hasil evaluasi menunjukkan peningkatan signifikan pada aspek kualitas SDM dan literasi keuangan (91,7%), serta kreativitas dan inovasi produk (83,3%). Pelatihan berbasis praktik nyata dan kontekstual terbukti efektif mendukung pengelolaan keuangan yang lebih baik, perencanaan usaha yang efisien, dan pengembangan produk yang lebih relevan dengan kebutuhan pasar lokal. Disarankan agar program ini direplikasi pada UMKM sejenis dengan pendampingan lanjutan untuk memperkuat inovasi produk dan pemanfaatan teknologi digital.

Penguatan SDM dan Literasi Keuangan untuk Inovasi Produk UMKM Berkah Relief Pematangsiantar Silalahi, Marto; Sisca, Sisca; Putri, Debi Eka; Putra, Hendrick Sasimtan; Arshandy, Eliza; Silaen, Musa Fernando
Room of Civil Society Development Vol. 4 No. 3 (2025): Room of Civil Society Development
Publisher : Lembaga Riset dan Inovasi Masyarakat Madani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59110/rcsd.664

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia, tetapi masih menghadapi tantangan dalam manajemen keuangan dan inovasi produk. Pengabdian masyarakat ini bertujuan untuk meningkatkan kualitas sumber daya manusia (SDM) dan literasi manajemen keuangan untuk mendorong kreativitas dan inovasi produk pada UMKM Berkah Relief Pematangsiantar. Kegiatan diikuti oleh 12 peserta, terdiri atas pemilik dan staf pengelola usaha, dengan metode partisipatif melalui ceramah, diskusi interaktif, dan praktik langsung. Hasil evaluasi menunjukkan peningkatan signifikan pada aspek kualitas SDM dan literasi keuangan (91,7%), serta kreativitas dan inovasi produk (83,3%). Pelatihan berbasis praktik nyata dan kontekstual terbukti efektif mendukung pengelolaan keuangan yang lebih baik, perencanaan usaha yang efisien, dan pengembangan produk yang lebih relevan dengan kebutuhan pasar lokal. Disarankan agar program ini direplikasi pada UMKM sejenis dengan pendampingan lanjutan untuk memperkuat inovasi produk dan pemanfaatan teknologi digital.

Pengaruh Kualitas Pelayanan dan Fasilitas Kesehatan Terhadap Kepuasan Pasien BPJS Pada RSU Mina Padi Kabupaten Simalungun Efendi Efendi; Marisi Butarbutar; Loist Abdi Putra; Musa Fernando Silaen; Arrum Yolandra Yolandra
Strategic: Journal of Management Sciences Vol. 2 No. 1 (2022): Strategic: Journal of Management Sciences
Publisher : Program Studi Magister Ilmu Manajemen Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/strategic.v2i1.38

Objective. The purposes of this research are: 1) To describe the quality of service, health facilities and satisfaction of BPJS patients at Mina Padi General Hospital, Simalungun Regency. 2) To determine the effect of service quality and health facilities on BPJS patient satisfaction at Mina Padi General Hospital, Simalungun Regency, either simultaneously or partially. Research Methods. The research design used in this research is library research and field research. Data collection techniques used in this research are questionnaire method, interview method and documentation method. Results. The results of the study can be concluded as follows: Service quality, health facilities are good, and patient satisfaction is also categorized as good. The results of the regression analysis are = 7.407 + 0.378 X1 + 0.364 X2, meaning that the quality of services and health facilities has a positive and significant effect on patient satisfaction. 3) The results of the correlation analysis obtained a value of r = 0.794, meaning that there is a strong and positive relationship between the quality of services and health facilities and patient satisfaction. The value of the coefficient of determination R = 0.631 means that the level of patient satisfaction can be explained by the quality of services and health facilities of 63.1%. The research hypothesis H0 is rejected, meaning that the quality of services and health facilities has a positive and significant effect on BPJS patient satisfaction at Mina Hospital in Simalungun Regency, either simultaneously or partially. Conclusion. To create a good quality of service, Mina Padi General Hospital in Simalungun Regency should increase the number of inpatient rooms so that sick patients can be treated immediately and receive incentive treatment from medical personnel. To improve health facilities at Mina Padi General Hospital, Simalungun Regency, it is better to increase the number of specialist doctors so that patients who need treatment can be handled immediately. And so that patients feel comfortable, the hospital should be able to overcome the smell of waste. To create patient satisfaction, it is recommended that Mina Padi Hospital, Simalungun Regency, need to increase the supply of medicines needed by BPJS patients.

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