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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi dan Bisnis JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal)
Yunieta Anny Nainggolan
Institut Teknologi Bandung
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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Pelatihan Pengemasan Paket Wisata dan Media Promosi Digital Bagi Pelaku Pariwisata Di Kawasan Wisata Sawarna Kabupaten Lebak Provinsi Banten Kurnia Fajar Afgani; Yunieta Anny Nainggolan; Raden Aswin Rahadi; Asep Darmansyah; Dematria Pringgabayu; Octaviani Ratnasari Santoso; Adam Aliya Silmi; Eko Susanto; Syifaa Novianti; Chandra Budhi Septyandi; Mega Fitriani Adiwarna Prawira
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol 5 No 3 (2021): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : Dewan Pimpinan Daerah (DPD) Perkumpulan Dosen Indonesia Semesta (DIS) Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36339/je.v5i3.504

Abstract

The development of community-based tourism is an alternative approach to improving the welfare of a community. Based on this concept, community service activities are carried out to strengthen tourism management competencies for the community in the Sawarna Beach Area. The activities are carried out using off-site and on-site concepts through the application of training modules and workshops on the preparation of an electronic catalog. Pokdarwis Tanjung Layar as a partner for community service activities shows full support in the form of participating in all series of activities and providing input on packaging thematic tour packages. The results of this activity are in the form of 5 (five) electronic catalogs regarding the theme of tourism products in the Sawarna Beach Tourism Area, namely adventure, culture, nature, fishing and geoparks. This community service activity is expected to be followed up by tourism actors in the Sawarna Beach Tourism Area in order to sharpen and expand the benefits of the activities that have been carried out.
Foreign Ownership and Corporate Financial Decision Making: A Review and Future Research Agenda Mandra Lazuardi Kitri; Sudarso Kaderi Wiryono; Yunieta Anny Nainggolan
Jurnal Akuntansi dan Bisnis Vol 22, No 2 (2022)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v22i2.793

Abstract

Individuals, firms, and even countries face scarcity due to limited resources. To overcome this problem, especially in the need for capital resources, firms and countries try to acquire additional capital externally through foreign investment. Previous research has been conducted to examine the effect of foreign ownership on a firm’s decision-making and performance. However, the systematic literature review shows that the results are still inconclusive and bring confusion for firms and governments in determining their strategy for promoting foreign investment. There are two gaps identified surrounding current research on foreign ownership that needs special attention. First, most research considers foreign ownership as an ownership type and puts less attention on the actual ownership types. Second, research has found that different characteristics of the home or host country involved in foreign investment may moderate the relationship between foreign ownership and a firm’s decision-making but only considers a one-sided observation of country characteristics (home or host country only). This research proposes future research agenda in examining how different foreign owner’s ownership types affect a firm’s decision-making, risk, and performance and whether country characteristics differences moderate the relationships between foreign owner’s ownership types, firm’s decision-making, risk, and performance. Individu, perusahaan, dan bahkan negara menghadapi persoalan kelangkaan akibat terbatasnya sumber daya. Untuk menghadapi hal tersebut, terutama terkait dengan kebutuhan modal, perusahaan dan negara berupaya untuk memperoleh tambahan modal melalui sumber eksternal berupa investasi asing. Penelitian terdahulu telah dilakukan untuk mengetahui efek dari kepemilikan asing terhadap pengambilan keputusan dan kinerja perusahaan. Namun, hasil penelitian-penelitian tersebut masih beragam dan membawa kebingungan bagi perusahaan dan negara dalam memutuskan strategi untuk mempromosikan investasi asing. Terdapat dua persoalan yang ditemukan dalam penelitian-penelitian terkait kepemilikan asing. Pertama, sebagian besar penelitian menilai kepemilikan asing sebagai jenis kepemilikan dan kurang memperhatikan jenis pemilik asing sesungguhnya. Kedua, beberapa penelitian menemukan bahwa karakteristik negara memoderasi hubungan antara kepemilikan asing dan pengambilan keputusan serta kinerja perusahaan, namun penelitian-penelitian tersebut hanya mempertimbangkan satu sisi karakteristik negara (asal investor atau lokasi perusahaan). Penelitian ini mengusulkan agar agenda riset masa depan dapat menggali pengaruh perbedaan tipe kepemilikan pemilik asing terhadap pengambilan keputusan, risiko, dan kinerja perusahaan serta bagaimana perbedaan karakteristik negara dapat memoderasi hubungan antara tipe pemilik asing dengan pengambilan keputusan, risiko, dan kinerja perusahaan.
KERANGKA MANAJEMEN RISIKO DUA METODE UNTUK PROYEK COAL-TO-SNG: STUDI KASUS PADA BUMN SEKTOR ENERGI BUMN DI INDONESIA Latif Alfiyan Zuhri; Yunieta Anny Nainggolan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 3 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i3.15006

Abstract

PT Bukit Asam Tbk (PTBA) menghadapi tantangan terkait penurunan permintaan dan harga batubara secara global serta peraturan lingkungan yang lebih ketat. Untuk mempertahankan bisnisnya, PTBA menginisiasi proyek Coal to Synthetic Natural Gas (SNG) sebagai bagian dari strategi diversifikasi bisnis. Namun, proyek ini menghadapi tantangan dan ketidakpastian. Studi ini mengeksplorasi risiko yang terkait dengan proyek Coal-to-SNG dengan menggunakan pendekatan metode kombinasi dari Risk Matrix dan Analytical Hierarchy Process (AHP) melalui wawancara dan kuesioner. Sebanyak 38 risiko diidentifikasi terkait dengan proyek di beberapa kategori. Tujuh risiko prioritas utama disorot termasuk ketidakpastian kebijakan/peraturan, ketidakstabilan geopolitik, pemilihan teknologi, kesulitan pendanaan proyek, penurunan harga LNG, pelanggaran tata kelola perusahaan yang baik (GCG), serta penundaan perizinan. Penelitian ini menemukan bahwa metode yang berbeda dapat memberikan perspektif yang berbeda, karena sifat subjektif Matriks Risiko sebagai pendekatan kualitatif berdasarkan kemungkinan dan konsekuensi versus AHP yang lebih kuantitatif berdasarkan pembobotan perbandingan berpasangan. Kombinasi kedua metode tersebut meningkatkan akurasi dan keandalan analisis sesuai dengan prinsip ISO 31000:2018. Penelitian ini berkontribusi secara teoritis dengan menghadirkan pendekatan metode kombinasi dari Risk Matrix (kualitatif) dan Analytical Hierarchy Process (kuantitatif) dalam kerangka kerja ISO 31000:2018 yang dapat direplikasi dan diadaptasi dalam proyek serupa, terutama proyek hilirisasi batubara atau transisi energi.
FROM MERGER TO DIVESTITURE: FINANCIAL PERFORMANCE, ECONOMIC VALUE ADDED, AND MARKET REACTION TO GOTO’S SALE OF TOKOPEDIA TO BYTEDANCE Dhea Rakhmatika Utami; Yunieta Anny Nainggolan; Subiakto Soekarno
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 6 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i6.4526

Abstract

This studies examines how PT GoTo Gojek Tokopedia Tbk (GoTo) is affected by its decision to divest most of its shares in Tokopedia to ByteDance (TikTok), while keeping a minority stake and forming a commercial partnership. Before this step, GoTo tried to build a “super-app” that combined Gojek’s on-demand services, Tokopedia’s e-commerce, and GoPay. However, even after the merger and IPO, GoTo still recorded large losses, high cash burn, and a declining share price, so it is important to test whether the divestiture really supports long-term value creation. The research uses a single-case, explanatory design covering 2022–2024. It relies only on secondary data: audited financial statements, annual reports, daily stock prices of GoTo. JK and the Jakarta Composite Index (IHSG), press releases, and news. The analysis has three parts: (i) financial ratio analysis (revenue growth, operating margin, EBITDA, net profit margin, ROA, ROE); (ii) Economic Value Added (EVA), using NOPAT, invested capital, and a WACC estimated with CAPM; and (iii) an event study with a market-adjusted model to measure abnormal returns and cumulative abnormal returns (CAR) around the announcement of the Tokopedia–TikTok transaction. The results show that GoTo’s operating performance improves after the divestiture: operating margins become less negative, EBITDA turns positive in 2024, and net loss decreases, although EVA remains negative, even if the value destruction becomes smaller over time. The event study finds short-term positive abnormal returns around the announcement, indicating that investors initially welcome the deal, even though share-price volatility shows remaining concerns. Overall, the thesis concludes that the divestiture makes GoTo smaller, more focused, and more disciplined, but it has not yet fully solved the problem of negative EVA.
Co-Authors Adam Aliya Silmi Darmansyah, Asep Dematria Pringgabayu Dhea Rakhmatika Utami Eko Susanto Kurnia Fajar Afgani Latif Alfiyan Zuhri Mandra Lazuardi Kitri Mega Fitriani Adiwarna Prawira Octaviani Ratnasari Santoso Raden Aswin Rahadi Septyandi, Chandra Budhi Subiakto Soekarno Sudarso Kaderi Wiryono Syifaa Novianti