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All Journal Prosiding Working Papers Series In Management Jurnal Akuntansi Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Yunia Panjaitan
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Decision Sciences, Operations Research & Management Education Environmental Science Health Professions Medicine & Pharmacology Public Health Social Sciences

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ANALISIS PENGARUH PELAKSANAAN CSR TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MEDIASI William Gultom; Yunia Panjaitan
Prosiding Working Papers Series In Management Vol 9 (2017)
Publisher : Prosiding Working Papers Series In Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.712 KB)

Abstract

Public demands for companies to conduct CSR has increased, but many companies have not done CSR activities, for they still consider CSR as an expense. A new concept says that CSR can be a potential investment to increase the value of the company. The purpose of this study is to determine the effect of CSR implementation on firm value with profitability as a mediation variable. The research method used in this study is path analysis method and simple linear regression analysis method, using SPSS version 23.0. The total sample used is 46 companies. The results of this study prove that the implementation of CSR through Profitability do not have influence to the Company Value. Keywords: Corporate Social Responsibility, Profitability, Company Value
ANALISIS PENGARUH PENGUMUMAN RIGHT ISSUE TERHADAP ABNORMAL RETURN DAN VOLUME PERDAGANGAN SAHAM DI BURSA EFEK INDONESIA PERIODE TAHUN 2009 – KUARTAL 3 TAHUN 2012 Maria Gladys Jessica Kamalsah; Yunia Panjaitan
Jurnal Akuntansi Vol 8 No 2 (2015): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.597 KB) | DOI: 10.25170/jara.v8i2.4

Abstract

The availability of the information on capital market transactions will affect decisions of investors who will also determine the price of the stock market. This study was conducted to examine the effect of the announcement of the rights issue on stock prices and trading volume. Sample for this study was 63 companies who do right issue on the Stock Exchange during 2009 - 3rd quarter of 2012. The data collected consisted of daily return actual data, the IHSG daily data as market returns, and daily stock trading volume from each sample company. The result of the analysis showed that there were no significant differences in average abnormal return, but there are significant differences in the average stock trading volume. So, it can be concluded that the announcement of the rights issue contains information for investors, but did not contain information to make an investment decision.
KECENDERUNGAN PELANGGARAN PERJANJIAN UTANG PADA PERUSAHAAN KONSTRUKSI DAN PROPERTI DI BEI Billy Dermawan; Yunia Panjaitan
Jurnal Akuntansi Vol 14 No 2 (2020): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v14i2.1232

Abstract

The importance of debt covenant violation is to minimize the debtholder default risk. The possibility of debtholder’s default risk may be caused by liquidity problems, low profitability, and bad quality of earnings. Hence, this study aims to proof the tendency of debtholder to violate debt covenants by measuring current ratio volatility, return on assets, and earnings quality as independent variables. By using five companies from construction and property sub-sector that listed on Indonesia Stocks Exchange in 2016- 2018, the data are analyzed with multiple linear regression model for panel data. From this study, we can conclude that the impact of return on assets to debt covenant violation is significantly negative, debtholders with poor financial performance have higher potential to do debt covenant violation. However, there is no evidence that debt covenant violation is affected current ratio volatility and earnings quality.
Praktik Wirausaha Siswa SMK Assa’adatul Abadiyah Kecamatan Muaragembong Kabupaten Bekasi Sri Hapsari Wijayanti; Yunia Panjaitan; A. Bambang Sungkowo; Vincent Iggy Prince; Imelda Hostia Larasati
ABDI: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 6 No 3 (2024): Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat
Publisher : Labor Jurusan Sosiologi, Fakultas Ilmu Sosial, Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/abdi.v6i3.890

Abstract

Tujuan pendidikan di SMK ialah menghasilkan lulusan yang bukan saja siap kerja, melainkan juga memiliki peluang berwirausaha. Kemauan untuk berwirausaha masih kurang pada lulusan SMK Assa’adatul Abadiyah di Kabupaten Bekasi, Jawa Barat. Tujuan kegiatan ini adalah membangkitkan semangat berwirausaha melalui edukasi kewirausahaan dan pelatihan pemasaran digital, khususnya Tokopedia. Kegiatan ini dilaksanakan pada 28 April dan 8 Juni 2024 kepada 30 siswa kelas X dan XI beserta guru. Metode kegiatan berupa tes (pre dan post), simulasi, sharing pengalaman, diskusi, dan praktik wirausaha. Hasil kegiatan ini memperlihatkan bahwa pengetahuan siswa mengenai wirausaha dan pemasaran digital masih perlu ditingkatkan. Dari praktik wirausaha, siswa telah memperhatikan daya tarik, kebersihan, dan rasa produk, tetapi masih kurang dalam penghitungan harga jual, penjualan melalui Tokopedia, dan daya tarik kemasan. Pihak sekolah perlu secara kontinu menyelenggarakan praktik wirausaha, seperti bazar atau market day, meneruskan melatih pemasaran dan penjualan secara digital, dan mengundang alumni yang sukses untuk memotivasi berwirausaha.
Co-Authors A. Bambang Sungkowo Billy Dermawan Imelda Hostia Larasati Maria Gladys Jessica Kamalsah Sri Hapsari Wijayanti Vincent Iggy Prince William Gultom