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All Journal WIDYAKALA JOURNAL Jurnal Akuntansi PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Akuntansi dan Governance
Christianus Yudi Prasetyo, Christianus Yudi
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Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
Analisis Manajemen Risiko dan Efisiensi Operasional Terhadap Kinerja Keuangan Perbankan Angelina, Vanessa S; Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.9213

Abstract

This study aims to analyze the effect of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operating Expenses to Operating Income (BOPO) on the financial performance of banking institutions listed on the Indonesia Stock Exchange during the 2020–2024 period. This study uses secondary data obtained from published financial reports and applies multiple linear regression analysis with the help of SPSS software. The results of the F test show that NPL, LDR, and BOPO together have a significant effect on financial performance as measured by Return on Assets (ROA), with an R Square value of 0.790. This means that 79.0% of the variation in ROA can be explained by these three variables, while the remaining 21.0% is influenced by other factors not included in the model, such as interest rates, inflation, and bank size. Partially, LDR affects ROA, this can be seen from the LDR significance value of 0.036 <0.05. The BOPO variable also has a partial effect on ROA, as evidenced by its significant value of 0.000 < 0.005. Meanwhile, the NPL variable does not affect ROA, as its significant value is 0.084 > 0.05. The positive impact of LDR indicates that effective fund distribution increases profits, while the negative impact of BOPO highlights the critical role of operational efficiency in maintaining financial performance. These findings suggest that bank management maintains a balance between liquidity and operational efficiency to optimize profits. Further research is recommended to incorporate external macroeconomic variables for a more comprehensive understanding.
Integrasi Literasi Keuangan dalam Pendidikan Menengah: Studi Kasus pada Siswa SMA Pangudi Luhur Kelas X: The Integration of Financial Literacy into Secondary Education: A Case Study of Grade 10 Students at Pangudi Luhur Senior High School, Jakarta Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi; Setiabudi, Andang Wirawan; Joseph, Katherine Olivia
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 11 No. Suppl-1 (2026): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v11iSuppl-1.11100

Abstract

This community service activity aims to integrate financial literacy into the secondary education curriculum to foster wise, responsible financial behavior. The program was implemented for Grade 10 students at SMA Pangudi Luhur Jakarta, focusing on three main aspects: personal financial management, investment understanding, and awareness of online loan risks. The implementation methods included interactive lectures, group discussions, investment simulations, and evaluation by pre-test and post-test instruments. The results revealed a significant improvement in students' financial literacy levels. The average pre-test score of 27.4 increased to 39.7 in the post-test, reflecting a 45% enhancement in understanding. The most significant improvements were observed in students' ability to allocate expenditures to basic needs, savings, and social activities, followed by increased awareness of the characteristics and risks of a range of investment vehicles, including equities, mutual funds, and bonds. This program demonstrates that integrating financial literacy into secondary education is effective in fostering financial awareness and developing essential money management skills from an early age.
Co-Authors Angelina, Vanessa S Joseph, Katherine Olivia Saputra, Septian Rahul Dika Setiabudi, Andang Wirawan Tarigan, Thia Margaretha Yoana, Fransesca