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All Journal Journal of Management and Business Review JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal GeoEkonomi Accounting Profession Journal (APAJI) Budimas : Jurnal Pengabdian Masyarakat Jurnal Buana Akuntansi ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Paulus Journal of Accounting (PJA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal) Publikasi Hasil Pengabdian Kepada Masyarakat. Management Research Studies Journal Journal of Artificial Intelligence and Digital Business Jurnal Sains dan Ilmu Terapan Journal of Entrepreneur, Business and Management Indonesian Journal Of Economy Studies YOS SOEDARSO ECONOMICS JOURNAL Jurnal Inovasi Global Journal of Marketing Management and Innovative Business Review Jurnal Ekonomi, Manajemen, Akuntansi SocioHumania: Journal of Social Humanities Studies Fast in Social Sciences
Johannes Baptista Halik
Universitas Kristen Indonesia Paulus
Religion Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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The Effect of Dividend Policy, Profitability, and Liquidity on Company Value at PT. Gudang Garam Tbk on the Indonesia Stock Exchange Kambuno S., Ronaldo; Halik, Johannes Baptista; Jaya, Amir
Journal of Marketing Management and Innovative Business Review Vol. 3 No. 1 (2025): Mariobre, June 2025 (e-ISSN: 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v3i1.305

Abstract

This study discusses how dividend policy, profitability, and liquidity policies affect company value. The entire consolidated financial statements of PT Gudang Garam Tbk from 2014 to 2023 are included in the population being studied. The balance sheet and income statement of PT Gudang Garam Tbk were taken at the same time using a purposive sampling method. Classical assumption tests and multiple regression analysis were used for secondary data. The research shows that dividend policy, liquidity, and profitability simultaneously influence company value. The coefficient of determination (R²) has a value of 0.76, indicating that liquidity, dividend policy, and profitability affect company value by 76%. Other variables not examined in this study account for the remaining 24%..
Evaluation Of Work Plans And Budgets In Improving The Quality Of Financial Statements At The Central Papua Provincial Inspectorate Sanggalangi, Anita Datu; Rantererung, Corvis L; Halik, Johannes Baptista
Jurnal Inovasi Global Vol. 3 No. 3 (2025): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v3i3.291

Abstract

The evaluation of the Work Plan and Budget (PRKA) is essential in improving the quality of financial reports at the Central Papua Provincial Inspectorate. This study aims to analyze how PRKA evaluation contributes to enhancing the quality of financial reports. Using a qualitative approach, the research collected both primary and secondary data through observation, interviews, and documentation. Informants included 10 finance department employees. Data analysis was conducted using qualitative descriptive techniques, involving data reduction, presentation, and drawing conclusions. The findings reveal that the PRKA implementation is structured through stages from planning to accountability, emphasizing transparency, accountability, and budget efficiency. Strict supervision is a key factor in preventing irregularities. Supporting elements for high-quality financial reports include adherence to accounting standards, competent human resources, effective financial systems, and a strong culture of transparency and accountability. The evaluation of PRKA ensures proper budget allocation and utilization, reinforcing the transparency, accountability, and efficiency of financial management practices. The study concludes that PRKA evaluation is a critical process for promoting effective and accountable financial governance within local government institutions. The implications of this study underscore the importance of strengthening the supervisory system and enhancing the competencies of human resources to ensure consistent financial transparency and accountability.
Analisis Rasio Keuangan untuk Menilai Kinerja Keuangan pada Perusahaan Tembakau Tbk di Bursa Efek Indonesia Tahun 2019–2023 Sikona, Barto; Johannes Baptista Halik; Claudio Julio Mongan
Jurnal Sains dan Ilmu Terapan Vol. 8 No. 1 (2025): Jurnal Sains dan Ilmu Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/jsit.v8i1.956

Abstract

This study analyzes the financial performance of tobacco companies listed on the Indonesia Stock Exchange for the 2019-2023 period using financial ratio analysis. The ratios used include liquidity, solvency, activity, and profitability. The results showed that the liquidity ratio decreased, with the Current Ratio falling to 63.94% in 2023, indicating potential difficulties in meeting short-term obligations. In contrast, the solvency ratio improved, marked by a decrease in the Debt to Equity Ratio (DER) from 80.50% in 2020 to 40.82% in 2023, indicating lower dependence on debt. Activity ratios also showed improved efficiency, with total asset turnover rising to 54% in 2023. In terms of profitability, Return on Assets (ROA) increased to 4.81% and Net Profit Margin (NPM) reached 8.87%, indicating better financial management. Overall, the company experienced fluctuations in financial performance, with challenges on liquidity but improvements on solvency, activity, and profitability. These findings can be taken into consideration for investors and management in financial decision-making.
Peran Strategi Diversifikasi dan Pengelolaan Risiko Keuangan terhadap Keberlanjutan Bisnis pada UKM Patandean, Eben Haezer Basran; Mongan, Claudio Julio; Halik, Johannes Baptista
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1354

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh strategi diversifikasi dan pengelolaan risiko keuangan terhadap keberlanjutan bisnis UKM di sektor manufaktur Indonesia. Pendekatan kuantitatif digunakan dengan metode survei terhadap 150 UKM yang telah beroperasi lebih dari lima tahun. Hasil analisis regresi linier berganda menunjukkan bahwa baik strategi diversifikasi maupun pengelolaan risiko keuangan berpengaruh positif dan signifikan terhadap keberlanjutan bisnis UKM, baik secara parsial maupun simultan. Strategi diversifikasi, yang mencakup ekspansi pasar dan inovasi produk, terbukti meningkatkan daya tahan UKM dalam menghadapi dinamika pasar. Sementara itu, pengelolaan risiko keuangan—melalui manajemen arus kas, pengelolaan modal kerja, dan investasi yang efisien—memiliki pengaruh yang lebih dominan terhadap keberlanjutan usaha. Temuan ini memberikan implikasi praktis bagi pemilik UKM dan pengambil kebijakan bahwa keberlanjutan usaha memerlukan sinergi antara strategi ekspansi dan manajemen keuangan yang prudent. Penelitian ini memberikan kontribusi teoritis dengan memadukan kedua variabel tersebut dalam satu model empiris dan menegaskan pentingnya manajemen strategis terpadu bagi keberlanjutan UKM.
Improving Ship Crew Job Satisfaction: The Role of Work Environment and Career Development Rumopa, Michael; Baharuddin, Baharuddin; Halik, Johannes Baptista; Lambe, Kristian Hoegh Pride
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.665

Abstract

This study aims to examine the influence of the work environment and career development on the job satisfaction of Yihai ship crews under Raffles Ship Management Pte Ltd. Given the unique and challenging nature of maritime work, both factors are considered crucial in shaping crew satisfaction. A quantitative approach was employed using a survey method, with data collected from 35 ship crew members selected through purposive sampling. The data were analyzed using Structural Equation Modeling (SEM) with the SmartPLS 4.0 software. The results revealed that the work environment did not have a significant impact on job satisfaction. Conversely, career development showed a positive and significant influence. When assessed simultaneously, both variables contributed meaningfully to job satisfaction. These findings underscore the importance of prioritizing structured and ongoing career development programs to enhance employee welfare and satisfaction. For Raffles Ship Management Pte Ltd, this study provides valuable insights for formulating effective policies aimed at boosting the motivation, performance, and long-term retention of their ship crews.
Investor Risk Behavior as a Mediator in the Influence of Financial Literacy on Millennial Investment Decisions: Evidence from Makassar, Indonesia Mongan, Claudio Julio; Halik, Johannes Baptista; Lambe, Kristian Hoegh Pride; Irdawati, Irdawati
Journal of Management and Business Review Vol 22, No 2 (2025)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v22i2.820

Abstract

This study examines how investor risk behavior influences the relationship between millennials' investment choices and financial literacy in Makassar, Indonesia. A structured survey with 96 respondents chosen by purposive sampling was used in a quantitative way. The data was analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings show that financial literacy has no direct impact on investment choices. Nonetheless, it greatly influences investment decisions by having a considerable favorable impact on investor risk behavior. Additionally, the association between financial literacy and investing decisions is positively mediated by investor risk behavior. These findings indicate that financial knowledge alone is insufficient to induce sensible investment behavior unless integrated with risk tolerance. The study enhances behavioral finance by illustrating the interplay of cognitive and behavioral elements in millennial investing. Practical implications include a need for financial literacy initiatives that combine risk management training to strengthen the ability to make decisions in digital investment environments.
Analisis Belanja Modal terhadap Aset Tetap: Studi Kasus pada Laporan Keuangan Pemerintah Daerah Kabupaten Nabire Tahun 2024 Untung, Luther; Sabandar, Sita Yubelina; Halik, Johannes Baptista
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2433

Abstract

Penelitian ini bertujuan untuk menganalisis belanja modal dalam aset tetap pada laporan keuangan Pemerintah Kabupaten Nabire tahun anggaran 2024. Fokus penelitian ini adalah untuk mengevaluasi efisiensi, efektivitas, dan akuntabilitas belanja modal dalam pembentukan aset tetap serta sejauh mana pengelolaan aset tetap mendukung transparansi dan pertanggungjawaban keuangan daerah. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan data sekunder berupa Laporan Keuangan Pemerintah Daerah (LKPD) Kabupaten Nabire tahun 2024. Analisis dilakukan dengan membandingkan realisasi belanja modal dengan rencana anggaran, serta menilai peningkatan Aset tetap dibandingkan degan tahun 2023 melalui interpretasi naratif dan analisis dokumen. Hasil penelitian menunjukkan bahwa belanja modal di Kabupaten Nabire telah digunakan untuk membentuk aset tetap yang signifikan, namun terdapat ketidaksesuaian antara perencanaan dan realisasi anggaran. Diperlukan peningkatan pengelolaan aset tetap dan perencanaan belanja modal agar lebih efektif dan efisien.
THE INFLUENCE OF FINANCIAL LITERACY AND FINANCIAL MANAGEMENT ON THE PERFORMANCE OF TAILORING SMES IN NORTH TORAJA Pareang, Triani; Mongan, Benyamin; Halik, Johannes Baptista
Journal of Entrepreneur, Business and Management Vol 3, No 1 (2025): Journal of Entrepreneur, Business and Management
Publisher : Entrepreneurship Undergraduate Program at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jebm.v3i1.165

Abstract

This research analyzes the influence of financial literacy and financial management on the performance of tailoring Small and Medium Enterprises (SMEs) in North Toraja. SMEs play a strategic role in the Indonesian economy, but face obstacles in managing finances. The methodology used was descriptive quantitative research using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach on 57 respondents who were active in the sewing sector. The research results show that financial literacy does not have a significant influence on the performance of tailoring SMEs, while financial management is proven to have a significant positive impact. These findings emphasize the importance of good financial management in improving business performance. Although financial literacy still plays an important role, it has not been implemented consistently by SMEs.Keywords: : Financial Literacy; Financial management; SME Performance; SEM-PLS; North Toraja
Investor Risk Behavior as a Mediator in the Influence of Financial Literacy on Millennial Investment Decisions: Evidence from Makassar, Indonesia Mongan, Claudio Julio; Halik, Johannes Baptista; Lambe, Kristian Hoegh Pride; Irdawati, Irdawati
Journal of Management and Business Review Vol 22, No 2 (2025)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v22i2.820

Abstract

This study examines how investor risk behavior influences the relationship between millennials' investment choices and financial literacy in Makassar, Indonesia. A structured survey with 96 respondents chosen by purposive sampling was used in a quantitative way. The data was analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings show that financial literacy has no direct impact on investment choices. Nonetheless, it greatly influences investment decisions by having a considerable favorable impact on investor risk behavior. Additionally, the association between financial literacy and investing decisions is positively mediated by investor risk behavior. These findings indicate that financial knowledge alone is insufficient to induce sensible investment behavior unless integrated with risk tolerance. The study enhances behavioral finance by illustrating the interplay of cognitive and behavioral elements in millennial investing. Practical implications include a need for financial literacy initiatives that combine risk management training to strengthen the ability to make decisions in digital investment environments.
THE EFFECT OF FINANCIAL LITERACY ON THE INCOME OF CULINARY SMES IN TANA TORAJA REGENCY THROUGH PERFORMANCE Golda, Cipta; Todingbua, Manuel A; Halik, Johannes Baptista
Indonesian Journal Of Economy Studies Vol. 3 No. 2 (2024): Indonesian Journal Of Economy Studies
Publisher : Siddiq Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63828/ijes.v3i2.78

Abstract

According to the Tana Toraja Central Statistics Agency, the number of culinary SMEs in Tana Toraja Regency continues to grow, in line with increasing economic activity in the area. However, this growth has not been accompanied by optimal financial management by business actors. One of the main obstacles for SMEs is low financial literacy. The aim of this research is to find out how financial literacy influences income through the performance of culinary SMEs in Tana Toraja Regency. This research uses a quantitative method with a sample size of 96 obtained using a purposive sampling technique. Hypothesis testing was carried out by analyzing the path coefficient and the results obtained showed that financial literacy had an influence on income through performance. However, Tana Toraja Regency Culinary UKM have not been able to optimally apply the knowledge they have gained through financial literacy, so suggestions are given to the district government and related parties to hold outreach and education regarding financial literacy and financial management for UKM players.Keyword: financial literacy, UKM, Income,performance 
Co-Authors Abdul Nasir Rachman Adriana Amir Jaya Andryanus Paridi Aprilia Maya Astrianita Salim Astuty Sumanto, R.R. Eko Widy Baharuddin Baharuddin Baharuddin Baharuddin Bahri Majid Benyamin Mongan Bima Muttaqin, Elfran Carolus Askikarno Palalangan Claudio Julio Mongan Corvis L. Rantererung Dartika, Gabrillea Daud, Maiercherinra Desi Rapang Eben Haezer Basran Patandean Elsa Balaba Golda, Cipta Ifah Finatry Latiep IRDAWATI Irdawati Irdawati Irdawati Irdawati Jaya, Amir Jerliyen Pramita Londong Jihan Juliansi Sandapang, Ismelly Kamban, Stevani Tandi Kambuno S., Ronaldo Lambe, Kristian Hoegh Pride Linda Setiawati, Linda Litha Clara Wattilete Londong, Jerliyen Pramita Ma'na, Petrus Manda, Katrini Maria Yessica Halik Maria Yessica Halik Mongan, Benyamin Mongan, Claudio Julio Noviantry Ruruk Nurlia Nurlia Olga Fiorella Pagiling Paembonan, Rio Panimba, Wirayanti Pareang, Triani Paridy, Andryanus Patandean, Eben Haezer Basran Reni Anastasia Roreng, Petrus Peleng Rumopa, Michael Salim, Astrianita Sambara, Kordiana Samosir, Flora Sampepajung, Daniella Cynthia Sanggalangi, Anita Datu Sasabone, Luana Sikona, Barto Sipi, Afian Dezi Sanda Sita Yubelina Sabandar Tamara, Kirana Lorenza The Tamzil Yusuf Tandioga, Nadia Todingbua, Manuel A Todingbua, Manuel A. Untung, Luther Wattilete, Litha Clara Wildayanti, Rista Yemima Yemima