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All Journal SULUH: Jurnal Abdimas Accounting Profession Journal (APAJI) Capacitarea : Jurnal Pengabdian Kepada Masyarakat INQUISITIVE: International Journal of Eonomic Jurnal Ilmiah Akuntansi Pancasila (JIAP) Jurnal Akuntansi
Khalida Utami
Mahasiswa Program Studi Agribisnis
Humanities Economics, Econometrics & Finance Education Environmental Science Library & Information Science Social Sciences Other

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PERAN DIVERSIFIKASI PENDAPATAN DALAM PENINGKATAN KINERJA BANK PADA MASA PANDEMI COVID 19 Tri Astuti; Utami, Khalida
Accounting Profession Journal (APAJI) Vol. 4 No. 2 (2022): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v4i2.40

Abstract

Penelitian ini bertujuan untuk menguji pengaruh diversifikasi pendapatan terhadap kinerja Bank yang diukur dengan Return On Assets dan Risiko pada masa pandemic Covid19. Data penelitian yang digunakan berupa data laporan keuangan triwulan yang ditebitkan pada tahun 2020 yang mewakili periode pada pandemic Covid19. Penelitian ini menemukan bahwa pada diversifikasi pendapatan hanya mempengaruhi Return On Assets, namun tidak berpengaruh pada risiko bank. Hasil ini menunjukkan bahwa pada masa pandemik Covid19, Bank mampu untuk meningkatkan kinerjanya dengan melakukan aktivitas diversifikasi. Sedangkan dalam jangka waktu pendek, diversifikasi tidak berdampak pada risiko Bank. Hal ini mengisyaratkan bahwa Bank mampu untuk mengendalikan risiko pasar yang muncul akibat pandemik dengan memaksmalkan sumber pendapatannya.
Pendampingan Pemasaran dan Penyusunan Laporan UMKM Binaan FEB UP I Made Instant Food Chasbiandani, Tryas; Utami, Khalida; Riskarini, Dian; Rosdiana, Elly; Nabila, Vibi Dwita
SULUH: Jurnal Abdimas Vol 5 No 1 (2023): SULUH: Jurnal Abdimas Agustus
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/suluh.v5i1.5198

Abstract

The purpose of community service is to provide assistance for level improvement (Scale Up) related to Marketing management and Financial Management at MSMEs assisted by FEB UP I Made Instant Food. This method of implementing Community Service uses training and mentoring methods by the Community Service team. The result of this assistance is the creation of an Instagram account for marketing and preparation of reports on the cost of goods produced, cost of goods sold and profit and loss of business I Made Instant Food
PENGARUH LITERASI KEUANGAN DAN KEMAMPUAN MANAJERIAL TERHADAP KINERJA UMKM DI KECAMATAN KRAMAT JATI Daru Rahayu; Rahayu, Daru; Munira, Mira; Utami, Khalida
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 2 (2025): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i2.9022

Abstract

Micro, Small and Medium Enterprises (MSMEs) are the mainstay of the Indonesian economy because MSMEshave a significant role as one of the drivers of the Indonesian economy in providing a source of income for manypeople and as a workforce absorption in Indonesia. This study aims to determine the effect of financial literacyand managerial skills on the performance of MSMEs in Kramat Jati District, East Jakarta. The method in thisstudy uses a quantitative method with primary data in the form of questionnaires and sampling techniques usingnon-probability sampling. The results of this study indicate that financial literacy and managerial skills both havea significant positive influence on the performance of MSMEs. 
Transformasi Digital: Meningkatkan Daya Saing UMKM dengan Mensosialisasikan Proses Digitalisasi Desa Taman Sari Utami, Khalida; Prasetyo, Aulia Divka Salsabila
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2023)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2023.003.03.11

Abstract

UMKM telah memainkan peran yang signifikan dalam meningkatkan pendapatan daerah dan negara Indonesia. Dalam konteks UMKM, digitalisasi sangat penting untuk menghadapi tantangan dan menggali peluang pasar. Terdapat salah satu desa dengan jumlah kurang lebihnya 200 UMKM, yaitu Desa Tamansari, Kecamatan Tamansari, Kabupaten Bogor. Dalam upaya membantu UMKM Desa Tamansari untuk maju dan berkembang, Universitas Pancasila mengadakan program Kuliah Kerja Nyata (KKN) pada Desa Tamansari khususnya dengan target sasaran UMKM melalui pelaksanaan sosialisasi & praktek “Digitalisasi UMKM”. Terdapat 4 UMKM makanan yang diobservasi untuk dibantu menghadapi hambatan yang terjadi. Teknik pengumpulan data untuk merancang sebuah program kerja yang dilakukan adalah dengan observasi, wawancara dan dokumentasi kepada keempat pelaku UMKM. Kesimpulan dalam laporan pengabdian kepada masyarakat ini menyatakan bahwa keemapt pelaku UMKM sudah beradaptasi dengan transformasi digital yang terjadi, namun perlu dilakukan penyempurnaan dan bimbingan lebih lanjut untuk pengimplementasian yang lebih baik.
Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Komisaris Independen terhadap Tax Avoidance (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Logam yang terdaftar di BEI periode tahun 2018-2022) Murni, Yetty; Tobing, Grace Yohana; Utami, Khalida
Jurnal Akuntansi Vol. 23, No. 2, Juli - Desember 2023
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v23i2.3009

Abstract

Tax Avoidance is a company's effort to minimize the corporate tax burden paid by looking for weaknesses in tax regulations. This study aims to examine the effect of profitability, leverage, company size and independent commissioners on tax avoidance in metal sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The sample of this study consisted of 10 metal sub-sector manufacturing companies listed on the IDX which were selected by purposive sampling method. The analysis technique used in this research is analysis using multiple linear regression with the Eviews-12 program. The results of this study indicate profitability, and independent commissioners have a negative effect on tax avoidance, while the leverage variable and company size have no effect on tax avoidance. And the results of the determinant value (R2) in this study amounted to 28.7%, meaning that profitability, leverage, company size and independent commissioners contributed 28.7% to tax avoidance and the remaining 71.3% was explained by other variables not used in this study.   Keywords : Profitability, Leverage, Company Size, Independent Commissioner on Tax Avoidance.
STRENGTHENING THE IMPACT OF ESG ON FIRM VALUE THROUGH CORPORATE GOVERNANCE: EMPIRICAL EVIDENCE FROM INDONESIA Utami, Khalida; Indriati, Petiana; Bahri, Syamsul; Santio, Cantika Putri Permatasari
INQUISITIVE : International Journal of Economic Vol. 6 No. 1 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/2cpf1y18

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firm value, with corporate governance (CG) serving as a moderating variable, using data from companies listed on the Indonesia Stock Exchange. The research is motivated by the increasing emphasis on sustainability and governance practices as key drivers of long-term corporate value. Data were obtained from annual and sustainability reports over the observation period and analyzed using panel regression with a fixed-effect model. ESG disclosure was measured based on the extent of reporting across environmental, social, and governance dimensions, while CG was assessed through a composite index comprising the proportion of independent commissioners, audit committee existence, institutional ownership, and board size. The findings reveal that ESG disclosure has a negative and significant effect on firm value, proxied by Tobin’s Q, suggesting that the Indonesian capital market has not yet fully recognized ESG practices as value-enhancing factors. However, the interaction term between ESG and corporate governance (ESG×CG) exhibits a positive and significant coefficient, indicating that effective governance strengthens the impact of ESG on firm value. Additional analysis using an alternative measure of firm value (Price to Book Value or PBV) and robustness checks confirms the consistency of these results. Overall, the findings emphasize that ESG practices generate economic value only when reinforced by credible and well-functioning corporate governance mechanisms.
Co-Authors Daru Rahayu Indriati, Petiana Munira, Mira Murni, Yetty Nabila, Vibi Dwita Prasetyo, Aulia Divka Salsabila Rahayu, Daru Riskarini, Dian Rosdiana, Elly Santio, Cantika Putri Permatasari Syamsul Bahri Tobing, Grace Yohana TRI ASTUTI Tryas Chasbiandani