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All Journal SINERGI: Jurnal Ilmiah Ilmu Manajemen JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Rudi Kurniawan
Faculty Of Economics And Business, Dian Nuswantoro University
Economics, Econometrics & Finance

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IMPLIKASI KONDISI KEUANGAN DAN KEBERLANGSUNGAN USAHA PADA MASA PANDEMI COVID-19 (Studi Kasus Perusahaan Retail Tahun 2020) Rudi Kurniawan; Agung Prajanto
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 2, No 2 (2021): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (340.291 KB) | DOI: 10.56696/jaka.v2i2.5419

Abstract

ABSTRACTCovid-19 is a global pandemic throughout the world that began to spread in early 2020. Indonesia became a Southeast Asian country that ranked the highest for positive cases of Covid-19 in 2020. The existence of this pandemic has an impact on the global economy both macro and micro. All business sectors have been affected by this pandemic, including the retail business sector. This study aims to analyze the impact of the Covid-19 pandemic on the financial condition and business sustainability of three retail entities listed on the Indonesia Stock Exchange in 2020. A quantitative descriptive method is used in this study to measure financial trends, financial ratios and going concern assumptions. The results show that the impact of the Covid-19 pandemic has affected the downward trend in performance on all financial statements of entities. In addition to the Covid-19 pandemic, the impact of implementing PSAK 73 on leases effective in 2020 also affects the company's performance as measured by the leverage ratio.Keyword: Covid-19, Going Concern, Financial Performance ABSTRAKCovid-19 merupakan pandemi global di seluruh dunia yang mulai meluas pada awal tahun 2020. Indonesia menjadi negara asia tenggara yang menduduki peringkat tertinggi kasus positif Covid-19 pada tahun 2020. Adanya pandemi ini berdampak pada perekonomian global secara makro dan mikro. Semua sektor usaha terkena dampak atas pandemi ini termasuk sektor usaha retail. Penelitian ini bertujuan untuk menganalisis dampak pandemi Covid-19 pada kondisi keuangan dan keberlangsungan usaha pada tiga entitas retail yang terdaftar di Bursa Efek Indonesia tahun 2020. Metode deskriptif kuantitatif digunakan dalam penelitian ini untuk mengukur trend keuangan, rasio keuangan dan asumsi going concern. Hasil penelitian menunjukkan bahwa dampak pandemi Covid-19 telah mempengaruhi tren penurunan kinerja pada semua laporan keuangan entitas. Selain pandemi Covid-19, dampak penerapan PSAK 73 atas sewa yang berlaku efektif tahun 2020 juga mempengaruhi performa perusahaan yang diukur melalui rasio leverage.Keyword: Covid-19, Going Concern, Kinerja Keuangan 
What Leads to Counterproductive Work Behavior? Predicting The Effect of Resistance to Change Miftachul Mujib; Masitha Fahmi Wardhani; Rudi Kurniawan
Sinergi : Jurnal Ilmiah Ilmu Manajemen Vol. 13 No. 2 (2023)
Publisher : Economic and Bussiness Faculty, Dr Soetomo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/sng.v13i2.6574

Abstract

There is still limited literature on organizational change management that focuses on examining the impact of resistance to change on deviant work behavior. This study examines the effect of resistance on changes in counterproductive work behavior. Change information is proposed as a moderating variable in the effect of resistance on changes to counterproductive work behavior. This study took a population of lecturers in the context of organizational change in higher education institutions with the establishment of the MBKM Curriculum as a substitute for the previous curriculum. Data were obtained from a sample of 156 using a random sampling technique. Data analysis used the SEM-PLS technique with the Warp-PLS application. The study results prove that resistance to change has a positive effect on counterproductive work behavior. However, the study results contradict the second hypothesis, where the moderating effect of change information is positive. These results contribute to developing organizational change management literature that has not been studied before by providing evidence that resistance to change can lead to counterproductive work behavior. The results of this study also explain the need for organizations to deal with resistance to organizational change shown by employees so that it does not lead to behavior that is detrimental to the organization, such as counterproductive work behavior
Co-Authors Agung Prajanto Masitha Fahmi Wardhani Mujib, Miftachul