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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Dinasti International Journal of Management Science Journal of Creative Power and Ambition (JCPA)
Jeyfenshi Nayoan
Universitas Sam Ratulangi, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

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Analysis of Factors Affecting Company's Financial Performance in the Covid-19 Pandemi (Case Study at PT. Sinar Karya Mustika Manado) Jeyfenshi Nayoan; Jessy D. L Warongan
Dinasti International Journal of Management Science Vol. 4 No. 2 (2022): Dinasti International Journal of Management Science (November - December 2022)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v4i2.1581

Abstract

To measure the company's financial performance can be seen from two sides, namely from the internal and external sides of the company. Financial performance helps companies to evaluate the company's strengths, weaknesses, and make financial decisions. Good financial performance shows the company can work effectively and efficiently. One of the factors that can show how good the company is or not is by analyzing financial performance. This study aims to analyze what factors influence financial performance during the Covid-19 pandemic. The research method used is qualitative with a case study approach. The results of the study show that the company's financial performance during the Covid-19 pandemic has decreased, because from the results of a review of financial statements, the company has suffered substantial losses in the last two years, namely 2020 and 2021. Then the factors that affect the company's financial performance are: (1). External Factors. Firstly, Government Regulations, namely Large-Scale Social Restrictions and a ban on the export of nickel ore, which then creates other external factors, namely Demand where the prohibition makes the Client Project reduce the number of production requests and the company has to reduce the amount of production, which means that the company's income decreases. Then the last factor is that company financial institutions do not get additional capital that can sustain operations in the midst of a pandemic. (2). Internal factors. First, human resources, where at the time of the pandemic the company reduced employees due to a lack of ability to maintain a number of employees. Of course, the reduction in human resources greatly affected the company's productivity. Second, namely finance, decreased income due to reduced production affects the company's financial performance.
Integrating Sustainability (ESG) Reporting Into Tourism MSMEs in the Wallacea Region: A Basic Environmental Accounting Research in Coastal Manado and Bunaken Eliska Gricy Lumempouw; Jeyfenshi Nayoan; Randy Chaidir
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.2125

Abstract

Environmental, Social, and Governance (ESG) reporting has become a global accountability norm, and Indonesia will apply its first sustainability disclosure standards (PSPK 1 and 2) from 2027. However, ESG debates rarely reach the micro and small enterprises that dominate tourism in ecologically sensitive areas. This study explores how tourism micro, small, and medium enterprises (MSMEs) on Bunaken Island, within the Wallacea biodiversity region of North Sulawesi, understand and practise ESG, how these practices are recorded, and what reporting arrangement would be feasible. A qualitative exploratory case study was conducted through semi-structured interviews with eight MSME informants covering twelve business units (homestay, diving, culinary, and souvenir) and two community stakeholders, supported by observation and documentation, and analysed using reflexive thematic analysis. Most informants had never heard of ESG yet performed many ESG-consistent practices, particularly waste sorting, local employment, and guest safety. Their sustainability was constrained by marine debris from the mainland and by small-island infrastructure limits. Financial records existed mainly where managers were accountable to absentee owners, whereas no informant recorded ESG practices. The study concludes that the gap lies in recording rather than in practice and proposes a preliminary embedded, evidence-based reporting framework (record–evidence–communicate) that builds on existing owner reports and digital channels.
Co-Authors Eliska Gricy Lumempouw Jessy D. L Warongan Randy Chaidir