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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Manajemen Kesatuan GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Tangible Journal Journal of Economics and Business UBS Jurnal Cahaya Mandalika International Journal of Health, Economics, and Social Sciences (IJHESS) Jurnal Kolaboratif Sains JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Impresi Indonesia Jurnal Peradaban Masyarakat (JPM) International Journal of Science and Environment Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC)
Duffin
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Peningkatan Kualitas Manajemen Sumber Daya Manusia Puskesmas Medan Sunggal Kuandi Chandra; Mega Sanjaya; Jungs Sen; Duffin; Darwan Tanady
Jurnal Pengabdian Masyarakat Mandira Cendikia Vol. 3 No. 1 (2024)
Publisher : YAYASAN PENDIDIKAN MANDIRA CENDIKIA

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

Abstract

Pengabdian masyarakat berupa pelatihan ini bertujuan untuk meningkatkan pengetahuan dan keterampilan staf Puskesmas di Medan Sunggal dalam merencanakan kebutuhan SDM dengan metode WISN. Sebelum pelatihan dimulai, dilakukan instalasi software WISN pada seluruh laptop peserta. Kegiatan pelatihan terdiri dari pemberian materi, diskusi, serta praktik penggunaan software WISN. Untuk evaluasi, seluruh peserta diminta untuk mengisi kuesioner pre dan post test. Nilai pre dan post test dianalisis secara statistik dengan uji t dua sampel berpasangan untuk melihat ada tidaknya perbedaan pengetahuan. Saat pelatihan, seluruh peserta telah mendapatkan dan mengetahui cara instalasi software WISN. Terdapat peningkatan pengetahuan peserta pelatihan sebelum dan sesudah mengikuti pelatihan WISN sebesar 5,08 dengan nilai p <0.001 Seluruh peserta dapat melakukan analisis dengan software WISN dengan panduan tim pelaksana dan menyatakan akan menerapkan metode WISN di institusi mereka. Pelatihan telah berjalan dengan baik dan berhasil meningkatkan pengetahuan dan keterampilan petugas Puskesmas Medan Sunggal dalam menggunakan software WISN. Bimbingan teknis dan follow up perlu dilakukan untuk mendorong implementasi metode WISN untuk perencanaan kebutuhan SDM di Medan Sunggal.
The Comparison of Financial Perfomance Between PT. Unitex TBK and PT. Sunson Textile Manufacturer TBK by Using Financial Ratio Analysis: Perbandingan Kinerja Keuangan Antara PT. Unitex TBK dan PT. Sunson Produsen Tekstil TBK dengan Menggunakan Analisis Rasio Keuangan Stefvy; Deva Djohan; Robin; Ester; Duffin
Jurnal Kolaboratif Sains Vol. 7 No. 2: FEBRUARI 2024
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (147.264 KB) | DOI: 10.56338/jks.v2i1.737

Abstract

The writer’s purpose of making this research is to compare PT. Unitex Tbk and PT. Sunson Textile Manufacturer Tbk of which company performs better during the tight competition of textile industries since the ASEAN-China Free Trade Agreement is signed in 2010. The object of this research is PT. Unitex Tbk and PT. Sunson Textile Manufacturer Tbk which are focusing on producing textile products such as yarn, fabric and other textile products. The objective of this research is to see the role of financial ratio analysis of both companies. The writer collects the data by using internet.After analyzing the data of both companies, the writer found out that both companies had a low perfomance during year 2018-2022. But, by comparing at this financial condition and performance on both companies, therefore, the writer can conclude that PT. Sunson Textile Manufacturer Tbk has a better financial performance.
The Influence of Environmental Cost and Environmental Performance towards Company’s Value Moderated by Ownership Structure Duffin, Duffin
Journal of Economics and Business UBS Vol. 12 No. 1 (2023): Regular Issue
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i1.160

Abstract

This study aims to determine the influence of environmental cost and environmental performance towards company’s value. This study also examines the moderating effect of managerial ownership and institutional ownership on environmental cost and environmental performance towards company’s value. The object of this research is the participants of PROPER assessment that participates three years consecutively from year 2019-2021 that also listed in Indonesia Stock Exchange (IDX). The data analysis technique used in this study are the multiple linear regression and residual test. The results are: (1) environmental cost has negative and no significant influence towards company’s value, (2) environmental performance has positive and significant influence towards company’s value, (3) managerial ownership has moderating effect only on environmental cost relationship towards company’s value, and (4) institutional ownership has moderating effect only on environmental cost relationship towards company’s value. The theoretical implication is managerial and institutional ownership can strengthen environmental cost disclosure towards company’s value. The practical implications are the board of directors must consider optimum ownership structure to monitor and ensure that environmental cost disclosure is mandatory and make sure the operation of the companies is all according to the PROPER assessment standards. The government must establish a policy that obliges the publicly traded companies to disclose the environmental cost completely.
The Influence of Revenue Growth and Operating Expenses on Company Value Amin Hou; Deva Djohan; Duffin; Septa Diana Nabella; Adi Harianto
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3312

Abstract

This study aims to build a model of insurance company value based on revenue growth and operating expenses with Return on Equity (ROE) as a mediating variable. The study was conducted on six insurance companies listed on the IDX during the period 2020–2024 with a quantitative approach using SEM-PLS. The background of the study is the fluctuation of financial performance, especially the mismatch between revenue growth and equity efficiency and firm value. The results of the analysis show that revenue growth has a significant positive effect on firm value, both directly and through ROE. Conversely, operating expenses have a significant negative effect on firm value and are also mediated by ROE. ROE is proven to be a significant mediating variable in this relationship. The coefficient of determination (R²) value of 0.982 for firm value indicates that the model has a very strong ability to explain the variance of firm value. Meanwhile, R² for ROE of 0.566 indicates a moderate influence of the two independent variables. This study emphasizes the importance of increasing revenue and operational efficiency as a strategy to strengthen firm value and investor confidence.
Co-Authors Adi Harianto Agus Susanto Albert Albert Ali Ibrahim Amin Hou Astuty, Putu Anggreyani Widya Bagus Hari Sugiharto Benny Lim Budi Astuti Darwan Tanady Deva Djohan Devia Febrina Diana Afriani Dwi Sinta Eddy Gunawan Eddy Gunawan Ester Ester Ginting, Yogi Rahman Feriza Harianto, Yogi Rahman Feriza Ginting HARLEN SILALAHI Heni Pujiastuti Hernadianto, Hernadianto HS, Widy Hastuty Husaini Husaini Hutabarat, Metyria Imelda IKA PUSPA SATRIANNY Jungs Sen Kosasih, Hengky Kuandi Chandra Leiwakabessy, Rudolf Lidia Berliana Siboro Made Susilawati Mega Sanjaya Mhd Restu Razaq Razaq Naswan Hadilia Nelly Ervina Ramadhani, Laily Robin Sadeli, Yudi Akhmad Septa Diana Nabella Sijauta, Dominggus Solissa, Ferdinando Stefvy Stefvy Stefvy Susamto S Tetty Widiyastuti Thamrin Thamrin Thamrin Tina Linda Wagiyo Widy Hastuty HS Wijaya, Elyzabeth Yusmaniarti