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Impact of The Covid-19 Pandemic on Profitability of Companies Incorporated in IDX30 (Studies Before and During the Pandemic Took Place) Putri Ekawati Darma; Muhsin N Bailusy; Irfandi Buamonabot
International Journal of Applied Business and International Management Vol 7, No 2 (2022): August 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.123 KB) | DOI: 10.32535/ijabim.v7i2.1663

Abstract

This study retested the hypothesis of previous research by Evany et al., (2022) so that this type of research is confirmatory. The hypothesis proposed is whether there is a significant difference in profitability ratios in companies incorporated in IDX30 before and during the pandemic. Quantitative data analysis uses secondary data in the form of financial statements during the two-year research period. Data can be obtained from the Indonesia Stock Exchange or www.idx.co.id. Based on these data, there are as many as 30 companies, but those that meet the sample criteria are only 18 companies and obtained as many as 108 data for three research variables. With the help of SPSS 25 software using wilcoxon sign rank non-parametric tests, the results showed that there was a significant difference in the period before the pandemic and at the time of the pandemic occurred only in the ROA ratio, while in the ROE and NPM ratios the results were no significant differences.
STRUKTUR MODAL: PENGUJIANPECKING ORDER THEORYPADA SIKLUS HIDUPPERUSAHAANGROWTHDANMATURE Putri Ekawati Darma
Jurnal Manajemen Sinergi Vol 3, No 2 (2015): JURNAL MANAJEMEN SINERGI (EDISI OKTOBER)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v3i2.6693

Abstract

This study examine whether growth and mature firms in the manufacturing sectorof Indonesia follow the pecking order theory.Furthermore, the company researchedwhether thestrongergrowthtendsto followthe pecking ordertheorythanmature. The sampleswerecompaniesin themanufacturing industry2007-2011.Hypothesis testingusing multiple regression analysisandaugmentedmodels.Based on classification, classification companies growth tends to more thanmature. The result analysis shows company growth experienced deficiency cash greater than thatmature. Analysis of the results also indicated that group of the company which follows pecking ordertheory is a company growth. It is shown from a correlation between deficiency cash with additionaldebt new issue. These results indicated by a coefficient deficit squared is negative and deficit ispositive.  While based on analysis to the company mature exhibit no pecking order theory becausethe result of testing no significant. Based on the findings, it isconcluded that group of the companyeconomic growth experienced a shortage of cash greater than that of mature. The Group ofcompanies that follow the pecking order theory is the company growth. Group of the company growthalso tend more strong follow pecking order theory than mature.
Application of artificial intelligence in the prevention of fraud in financial statements Rina Septiriana; Septian Rheno Widianto; Putri Ekawati Darma
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This study examines the use of artificial intelligence (AI) through the ACL Analytic programme to avoid fraud on financial accounts. The findings demonstrate that the ACL Analytic programme is proficient in detecting possibly deceptive transactions, enhancing temporal efficiency in the audit procedure, and aiding in scrutinising substantial amounts of data with superior swiftness and precision compared to conventional approaches. Traditional techniques for preventing fraud are often inadequate against the evolving strategies employed by fraudsters, necessitating a more advanced and adaptable strategy. Due to the exponential increase in data volume, firms have challenges in conducting comprehensive analysis of financial information. Artificial intelligence (AI) presents a potential solution to this problem by offering the capability to process and analyse data on a significantly greater magnitude. The research employed a case study approach, enabling the researcher to thoroughly examine the implementation of artificial intelligence using the ACL Analytic application within the realm of preventing financial statement fraud. The study's findings offer a thorough comprehension of the efficacy of utilising artificial intelligence via ACL Analytic for the purpose of preventing financial statement fraud. Additionally, it offers valuable insights for other companies and financial institutions considering the adoption of similar technology.
Impact of The Covid-19 Pandemic on Profitability of Companies Incorporated in IDX30 (Studies Before and During the Pandemic Took Place) Putri Ekawati Darma; Muhsin N Bailusy; Irfandi Buamonabot
International Journal of Applied Business and International Management Vol 7, No 2 (2022): August 2022
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v7i2.1663

Abstract

This study retested the hypothesis of previous research by Evany et al., (2022) so that this type of research is confirmatory. The hypothesis proposed is whether there is a significant difference in profitability ratios in companies incorporated in IDX30 before and during the pandemic. Quantitative data analysis uses secondary data in the form of financial statements during the two-year research period. Data can be obtained from the Indonesia Stock Exchange or www.idx.co.id. Based on these data, there are as many as 30 companies, but those that meet the sample criteria are only 18 companies and obtained as many as 108 data for three research variables. With the help of SPSS 25 software using wilcoxon sign rank non-parametric tests, the results showed that there was a significant difference in the period before the pandemic and at the time of the pandemic occurred only in the ROA ratio, while in the ROE and NPM ratios the results were no significant differences.
MSME Management Strategies Anf Financial Management Via E-Commerce To Foster Smart Society In The Digital Age Dikananda, Fatihanursari; Khotimah, Khusnul; Sadikin, Abdurrahman; Darma, Putri Ekawati
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

In the digital era, e-commerce adoption is a potential solution for business and financial management for MSMEs. This research aims to develop strategies for managing MSMEs and finance through e-commerce to foster a smart society in the digital era. The method used is literature review, the results show that e-commerce can increase sales and operational efficiency of MSMEs, but its success is highly dependent on digital and financial literacy. MSMEs with good digital and financial literacy tend to be more successful in utilizing e-commerce. This research recommends improving digital and financial literacy through training, technological infrastructure support, collaboration with e-commerce platform providers, development of appropriate financial products and services, and regulations that support and protect MSMEs. With the right strategies, MSMEs can grow and contribute more to the national economy, as well as foster a smarter and more adaptive society in the digital era.
UPAYA PENINGKATAN LITERASI KEUANGAN BAGI ISTRI NELAYAN KOTA TIDORE KEPULAUAN Bailusy, Muhsin N.; Darma, Putri Ekawati; Buamonabot, Irfandi
Jurnal Widya Laksmi: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2024): Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat)
Publisher : Yayasan Lavandaia Dharma Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59458/jwl.v4i2.84

Abstract

Perikanan tangkap merupakan salah satu sektor yang memiliki peranan penting bagi perekonomian di Indonesia, khususnya bagi daerah-daerah yang memiliki potensi laut yang melimpah. Hanya saja selama ini kesejahteraan masih menjadi isu yang kerap dihadapi oleh para nelayan. Salah satu hal yang mendorong terjadinya hal tersebut adalah ketidakpastian yang dihadapi para nelayan dalam melaut serta kurangnya pemahaman para nelayan tentang bagaimana mengelola keuangan dengan baik. Tujuan pelaksanaan kegiatan ini adalah untuk meningkatkan kapasitas nelayan skala kecil di Desa Guraping, Kota Tidore Kepulauan melalui peningkatan literasi keuangan. Kegiatan sosialisasi literasi keuangan dilaksanakan dengan metode ceramah, case method, dan tanya jawab. Hasil akhir dari kegiatan ini bahwa harus diakui bahwa pemahaman literasi keuangan pada istri nelayan masih sangat rendah sehingga harus dilakukan kegiatan serupa untuk meningkatkan tingkat pemahaman dari para istri nelayan ini.