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The Role Of Business Diversification, Education And Development Activities On Business Performance Of Construction Companies Listed In Indonesian Stock Exchange Jessi Charina Sembiring; Hendayani, Nenden; Rina Apriliani; Teguh Prakoso; Firman Dera
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 10 No. 3 (2024): Juni 2024
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v10i3.2421

Abstract

The aim of this research is to analyze the development of companies in the capital market, especially in the accounting aspect. The companies in this study consist of a large number of subsidiaries, associated companies, and multi-group companies. This is an applied study that uses developments in accounting doctrine, particularly those that influence balance sheet analysis, comparison of financial statements over time, and ratios. The analysis results indicate an increase in stock prices, followed by a general decline the following year, likely due to changes in the economic cycle. Regarding the debt situation, there has been a significant increase. Despite this, increases continued, reaching figures that would be difficult to maintain in the future. The following year, the figure decreased due to the crisis and the disinvestment process mentioned earlier. From this analysis, it appears that the construction group experienced significant challenges in managing their debt and assets over the period, which is reflected in their share price movements, turnover, and results. The composition and variations of the group's balance sheet showed major changes during the period, mainly due to the expansion of lines of activity that required large investments in permanent structures. This situation is unsustainable and requires significant disinvestment. This shows that the capital and financial management of these groups play a very important role in maintaining the stability and growth of their companies. Additionally, we must carefully make investment decisions and manage debt to avoid creating unwanted risks in the future.
FINANCIAL LITERACY ANALYSIS OF HOUSEHOLD FINANCIAL BEHAVIOR IN INDONESIA: A LITERATURE REVIEW Teguh Prakoso; Hajar Mukaromah; Pemy Christiaan
JOURNAL OF COMMUNITY DEDICATION Vol. 4 No. 4 (2024): NOVEMBER
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

Financial literacy plays an important role in shaping the financial behavior of households in Indonesia. Households with higher levels of financial literacy tend to have better financial planning, manage their budgets regularly, and are better prepared for economic shocks. Conversely, households with low financial literacy often experience difficulties in managing finances, get trapped in excessive debt, and lack emergency funds and long-term investments. Efforts to improve the financial literacy of Indonesians have been made through various education and socialization programs by the government, financial institutions, and non-governmental organizations. However, challenges remain in reaching all levels of society, especially in rural areas and low-income groups. Further research is needed to identify effective financial education methods in accordance with the socio-cultural characteristics of the Indonesian people. In addition, strengthening regulations and consumer protection are also needed to create a financial ecosystem that supports increased financial literacy and inclusion. With increased financial literacy, it is expected that households in Indonesia can make wiser financial decisions, improve welfare, and contribute to national economic stability.