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All Journal Economic and Education Journal (Ecoducation) INTEGRITAS : Jurnal Pengabdian Jurnal Akuntansi Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Yumary: Jurnal Pengabdian kepada Masyarakat International Journal of Business, Technology, and Organizational Behavior (IJBTOB) Journal of Social Responsibility Projects by Higher Education Forum Indonesian Journal of Dedication and Educations International Journal of Magistravitae Management Economic and Education Journal (Ecoducation)
Ari Agung Nugroho
Universitas Bangka Belitung
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Social Sciences Other

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Analisis Komparasi Model Prediksi Financial Distress Pada Perusahaan Subsektor Pariwisata, Hotel, dan Restoran yang Terdaftar di BEI Mutia Andini; Dian Prihardini Wibawa; Ari Agung Nugroho
Economic and Education Journal (Ecoducation) Vol 5 No 2 (2023): Economic and Education Journal (Ecoducation)
Publisher : Program Studi Pendidikan Ekonomi, IKIP Budi Utomo Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Wabah Covid-19 telah mewabah dan menyebar ke seluruh negara, salah satunya Indonesia. Akibat Covid-19 yang berkepanjangan, pertumbuhan ekonomi Indonesia mengalami penurunan begitu juga dengan pemasukan atau pendapatan perusahaan-perusahaan go public yang tercantum di BEI terutama perusahaan subsektor pariwisata, restoran dan hotel. Riset ini mempunyai tujuan dalam : (1) melakukan pengujian apakah ada perbedaan hasil prediksi model Taffler, Grover, Ohlson, serta CA-Score, (2) melakukan pengujian model prediksi mana yang terakurat, dan (3) mengenal perusahaan mana sajakah yang di prediksi akan terkena kesulitan keuangan. Jenis penelitian adalah deskriptif kuantiatif mempergunakan data sekunder yang diambil dari pelaporan keuangan perusahaan dengan teknik purposive sampling maka ada 13 perusahaan yang dijadikan sampel. Hasil penelitian menampilkan perbedaan hasil prediksi model Taffler, CA-Score, Grover, dan Ohlson dengan tingkat akurasi tertinggi yang dimiliki oleh model Grover sejumlah 93,85% dan tingkat akurasi terendah yang dimiliki oleh model Ohlson sejumlah 49,23%. Berdasarkan perhitungan model Grover, terdapat tiga perusahaan yang diprediksi akan terjadi financial distress. Maka dari itu dalam menanggulangi hal tersebut, pihak perusahaan dapat memperbaiki kinerjanya dengan cara meningkatkan modal kerja dan laba.
Ultra Micro Financing (UMi) and Trade Labor: Impacts on GRDP in the Large Trade and Retail Business Field of Bangka Belitung Islands Province (2017-2022) Lintri Febriyani; Ari Agung Nugroho; Binar Kukuh Leksono; Perpetua Westri Maheswara; Hermawan Saputra
International Journal of Magistravitae Management Vol. 1 No. 1 (2023): International Journal of Magistravitae Management (IJOMM)
Publisher : Master of Management Department, Faculty of Economics, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijomm.v1i1.5

Abstract

Ultra Micro Financing (UMi) aims to provide fast and accessible financing for ultra-micro businesses, fostering government-financed entrepreneurs. UMi Financing’s dominance can influence labor absorption and Gross Regional Domestic Product (GRDP) in the Large Trade and Retail Business Field. This research analyzes the impact of UMi Financing and Trade Labor Absorption on Trade GRDP in Bangka Belitung Islands Province during 2017-2022. Path analysis measures the direct and indirect effects of UMi Financing on Trade GRDP. The findings reveal that UMi financing affects trade and GRDP in Bangka Belitung Islands Province. However, UMi Financing does not directly influence Trade GRDP when mediated by labor. Moreover, UMi Financing and Trade Labor do not significantly impact the GDP of Large Trade and Retail. Limited labor absorption in the trade sector may be attributed to the relatively small capital or financing provided by UMi. Additionally, the absorption of labor in the trade sector does not significantly affect Trade GRDP in the province, as the gross value added in the Large Trade and Retail sectors is influenced by people’s purchasing power, which is still highly dependent on commodity price fluctuations. To bolster GDP growth in the large trade and retail sectors, the government can encourage the distribution of UMi Financing. UMi Financing Distributors should intensify assistance to scale up debtor’s businesses. Diversifying UMi distribution to sectors beyond wholesale and retail trade can also be explored.
Analisis Komparasi Model Prediksi Financial Distress Pada Perusahaan Subsektor Pariwisata, Hotel, dan Restoran yang Terdaftar di BEI Mutia Andini; Dian Prihardini Wibawa; Ari Agung Nugroho
Economic and Education Journal (Ecoducation) Vol 5 No 2 (2023): Economic and Education Journal (Ecoducation)
Publisher : Program Studi Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v5i2.3516

Abstract

Wabah Covid-19 telah mewabah dan menyebar ke seluruh negara, salah satunya Indonesia. Akibat Covid-19 yang berkepanjangan, pertumbuhan ekonomi Indonesia mengalami penurunan begitu juga dengan pemasukan atau pendapatan perusahaan-perusahaan go public yang tercantum di BEI terutama perusahaan subsektor pariwisata, restoran dan hotel. Riset ini mempunyai tujuan dalam : (1) melakukan pengujian apakah ada perbedaan hasil prediksi model Taffler, Grover, Ohlson, serta CA-Score, (2) melakukan pengujian model prediksi mana yang terakurat, dan (3) mengenal perusahaan mana sajakah yang di prediksi akan terkena kesulitan keuangan. Jenis penelitian adalah deskriptif kuantiatif mempergunakan data sekunder yang diambil dari pelaporan keuangan perusahaan dengan teknik purposive sampling maka ada 13 perusahaan yang dijadikan sampel. Hasil penelitian menampilkan perbedaan hasil prediksi model Taffler, CA-Score, Grover, dan Ohlson dengan tingkat akurasi tertinggi yang dimiliki oleh model Grover sejumlah 93,85% dan tingkat akurasi terendah yang dimiliki oleh model Ohlson sejumlah 49,23%. Berdasarkan perhitungan model Grover, terdapat tiga perusahaan yang diprediksi akan terjadi financial distress. Maka dari itu dalam menanggulangi hal tersebut, pihak perusahaan dapat memperbaiki kinerjanya dengan cara meningkatkan modal kerja dan laba.
The Influence of Environmental, Social and Governance (ESG) on Debt Costs in Companies Energy Sectors Listed on the IDX Nurul Nurul; Ari Agung Nugroho; Darman Saputra
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 6 No. 2 (2026): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/ijbtob.v6i2.405

Abstract

This study aims to examine the Effect of Environmental, Social, and Governance (ESG) on the Cost of Debt in Energy Sector Companies Listed on the IDX "The population in this study uses all energy sector companies listed on the Indonesia Stock Exchange. The following is a list of 87 energy sector companies listed on the IDX in 2024. Data analysis in this study uses the panel data regression analysis method with the help of EViews version 13 statistical software. This software was chosen because of its superior capabilities in handling panel data, statistical testing, and interpretation of regression results. The results of the study show that environmental (EVM) and Social (SCL) have a negative and significant effect on the Cost of Debt in energy sector companies listed on the Indonesia Stock Exchange in 2020-2024. Governance (GVN) has a positive and significant effect on the Cost of Debt in energy sector companies listed on the Indonesia Stock Exchange in 2020-2024.
The Impact of Good Corporate Governance (GCG) Implementation on Earnings Management in Manufacturing Companies in the Food and Beverage Subsector Listed on the Indonesia Stock Exchange Maharani Wulandari; Ari Agung Nugroho; Darman Saputra
International Journal of Business, Technology and Organizational Behavior (IJBTOB) Vol. 6 No. 2 (2026): International Journal of Business, Technology, and Organizational Behavior (IJB
Publisher : Garuda Prestasi Nusantara Consulting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/ijbtob.v6i2.406

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) implementation on earnings management in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the period 2020–2024. The GCG mechanisms examined include the independent board of commissioners, audit committee, institutional ownership, managerial ownership, and board of directors. The dependent variable, earnings management, is measured using the discretionary accruals approach based on the Dechow et al. (1995) model. The study employs a quantitative approach with panel data from 32 sample companies selected through purposive sampling, yielding 160 observations. Analysis was conducted using panel data regression with EViews 13 software, with the Common Effect Model (CEM) selected as the appropriate model. The results indicate that partially, the independent board of commissioners, institutional ownership, and managerial ownership have a significant effect on earnings management, while the audit committee and board of directors do not. Simultaneously, all GCG variables have a significant effect on earnings management with an Adjusted R-squared value of 53.18%.
Strategi Smart Governance Melalui Community-Based Tourism di Desa Batu Belubang Akbar Farid; Muhammad Yogie Adha; Tri Indrayati; Ari Agung Nugroho
INTEGRITAS : Jurnal Pengabdian Vol 10 No 1 (2026): JANUARI - JULI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat - Universitas Abdurachman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/integritas.v10i1.7667

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan untuk memperkuat tata kelola pariwisata Desa Batu Belubang yang selama ini menghadapi ketergantungan pada satu destinasi, ketidaksinkronan peran antaraktor, serta lemahnya kapasitas kelembagaan lokal dalam mengembangkan atraksi wisata berbasis komunitas. Tujuan utama program ini adalah membangun model penguatan tata kelola pariwisata berbasis CBT (Community-Based Tourism) melalui pemetaan masalah, fasilitasi dialog multipihak, dan penyusunan kesepahaman bersama. Prosedur kegiatan mencakup pengumpulan data melalui wawancara dengan Pemerintah Desa, BUMDes, Pokdarwis, serta observasi dan analisis dokumen, yang dipadukan dengan metode analisis SWOT, Segitiga Konflik Galtung, dan kerangka Smart Governance. Hasil kegiatan menunjukkan peningkatan kapasitas komunitas dalam memahami peran strategisnya, munculnya kesadaran akan diversifikasi atraksi, terbentuknya 10 poin kesepahaman antaraktor desa, serta perbaikan koordinasi antara Pemdes, BUMDes, Pokdarwis, dan dinas terkait. Dampak awal ini menunjukkan bahwa pendekatan partisipatif mampu mengurangi ketegangan struktural, memperjelas kewenangan, dan memperkuat kolaborasi lokal. Kesimpulan utama menunjukkan bahwa integrasi CBT, analisis konflik, dan Smart Governance memberikan kontribusi signifikan bagi transformasi tata kelola pariwisata, sekaligus membuka ruang bagi pengembangan paket wisata terpadu dan pembentukan regulasi kelembagaan yang berkelanjutan.
Co-Authors Adha, Muhammad Yogie Ary Fakturrachman Aryansyah Atik Atikah Binar Kukuh Leksono Clara Annicha Darman Saputra Dian Prihardini Wibawa Dony Yanuar Elvin Wiranata Esaka Pratala Farid, Akbar Hamsani Hamsani Hengky Veru Purbolakseto Hermawan Saputra Julio Julio Koko Ardiansyah Lindiyani Lindiyani Lintri Febriyani Maharani Wulandari Mutia Andini Nadia Apriana Nanang Wahyudin Nizwan Zukhri Nurul Nurul Perpetua Westri Maheswara Reniati Reniati Suhaidar Suhaidar Sumar, Sumar Tri Indrayati Vinola Christiani Wenni Anggita, Wenni