Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal WIDYAKALA JOURNAL Jurnal Akuntansi Jurnal Akuntansi dan Governance
Christianus Yudi Prasetyo, Christianus Yudi
Unknown Affiliation
Arts Humanities Economics, Econometrics & Finance Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Business Model You Sebagai Alat Memulai Usaha Prasetyo, Christianus Yudi
WIDYAKALA: JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 2 (2015): Entrepreneurship
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.142 KB) | DOI: 10.36262/widyakala.v2i1.11

Abstract

Devaluasi mata uang Yuan oleh Pemerintah Tiongkok memberikan efek yang besar bagi perekonomian dunia, khususnya Indonesia. Efeknya banyak perusahaan-perusahaan nasional maupun multinasional yang melakukan PHK terhadap karyawan-karyawannya. Hal ini menyebabkan banyaknya pengangguran di Indonesia yang apabila tidak terserap akan menyebabkan melambatnya pertumbuhan ekonomi.Karyawan yang terkena PHK bisa memilih mencari pekerjaan lain atau menciptakan lapangan kerja sendiri dengan berwirausaha (entrepreneurship). Dapat dimulai dengan usaha mikro, kecil, dan menengah (UMKM) karena pemerintah banyak memberikan program-program agar UMKM ini dapat tumbuh pesat yang akhirnya akan menciptakan banyak lapangan pekerjaan.Business Model You (BMU) adalah salah satu alat yang dapat digunakan untuk memulai usaha tersebut, walaupun tidak ada yang bisa menjamin usaha tersebut akan berhasil. Diperlukan faktor lain agar usaha tersebut dapat berhasil, seperti integritas dan etika berbisnis.Kata kunci : PHK, wirausaha, business model you
Dampak Kuantitas Akrual, Volatilitas Arus Kas Operasi dan Tingkat Utang Terhadap Persistensi Laba Yoana, Fransesca; Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi
Jurnal Akuntansi dan Governance Vol 5, No 1 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.5.1.24-37

Abstract

Objectives: To analyze the effect of accrual quantity, operating cash flow volatility, and debt level on profit persistence in financial sector companies in 2018-2022.Design/method/approach: The research sample uses panel data with purposive sampling technique of 59 companies listed on the Indonesia Stock Exchange through the website www.idx.co.id. Data processing uses multiple linear regression methods to test the influence between variables.Results/findings: The findings indicate that the quantity of accruals and operating cash flow volatility have little bearing on profit persistence, but that debt levels do.Theoretical contribution: Signal theory is a theoretical reference in this research that can provide knowledge for companies to maintain the stability of company profits so that it becomes a good signal for investors.Practical contribution: From the research results, it is expected that companies will pay attention to the quantity of accruals, cash flow volatility, and debt levels so that they can maintain the persistence of company profits.Limitations: This research is limited to financial sector companies for the years 2018-2022.
KOMPARASI TINGKAT KESEHATAN BANK ANTARA BANK KONVENSIONAL DAN BANK DIGITAL BERDASARKAN METODE RGEC Saputra, Septian Rahul Dika; Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi; Setiabudi, Andang Wirawan
Jurnal Akuntansi Vol 18 No 1 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i1.5160

Abstract

The research aims to compare the soundness level of banks between conventional banks and digital banks that have been listed on the Indonesia Stock Exchange in 2020 and 2021 using the Risk Profile, Good Corporate Governance, Earning, Capital and RGEC methods. The research was conducted using a descriptive research type with the use of secondary data originating from the website www.idx.com and annual reports issued by banking companies officially to support the research. The sample was done using the purposive sampling technique. The data analysis technique used is the Risk-based Bank Rating method. The results of the study show that conventional banks will be healthier than digital banks in 2020 and 2021 based on 4 assessment aspects, namely: Good Corporate Governance, Earning, Capital, and RGEC methods. Meanwhile, based on the Risk Profile factor, in 2020 and 2021, conventional banks and digital banks will have the same level of soundness.
Co-Authors Saputra, Septian Rahul Dika Setiabudi, Andang Wirawan Tarigan, Thia Margaretha Yoana, Fransesca