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Strategi Kenaikan SHU Melalui Diversifikasi Usaha Koperasi Fatimah Az Zahrah; Novika Dimyati; Adi Wiratno
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1983

Abstract

In a dynamic and complex economic context, cooperatives play an important role in supporting local economic development and community welfare. Cooperatives are responsible for ensuring business sustainability and meeting the needs of their members. One relevant and popular strategy to achieve this goal is business diversification. Cooperative business diversification aims to reduce the risk of dependence on one type of business, improve financial stability, and expand sources of income. This research focuses on analyzing the increase in profit surplus (SHU) through cooperative business diversification, using qualitative methods and case studies. Through in-depth interviews, observations, and document analysis, this study identified factors that influence the success of cooperative business diversification. The case study of Koperasi SACIKA shows that the role of organization and management is crucial in designing and implementing business diversification. The results revealed that business diversification has significantly increased the cooperative's SHU, with an example of an increase in profit from IDR 261,364,970 in 2021 to IDR 500,622,533 in 2023. Prudent cost management and active involvement of members in the Annual Members' Meeting (RAT) contributed to the success of the diversification strategy. This research provides valuable insights for cooperative managers and stakeholders on the importance of business diversification in improving the financial well-being of cooperatives. The findings are expected to support the development of more effective and sustainable strategies for cooperative management in the future. This study concludes that business diversification is an important strategic step to face the challenges of the modern economy and improve the welfare of cooperative members.
ANALISIS REAKSI PASAR MODAL ATAS PENGUMUMAN KEMENANGAN PEMILIHAN PRESIDEN TAHUN 2024 Novika Dimyati; Poppy Dian Indira Kusuma
E-Jurnal Manajemen Vol 13 No 10 (2024)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJMUNUD.2024.v13.i10.p05

Abstract

Penelitian ini memiliki tujuan untuk mengkaji perubahan dalam sentimen investor berdasarkan data perdagangan, volume transaksi, dan pergerakan harga saham. Menilai volatiltas pasar modal sebelum dan sesudah pengumuman pemilihan presiden di Tahun 2024. Artikel penelitian ini merupakan penelitian yang mendeskripsikan reaksi pasar saham atas adanya sebuah kejadian atau peristiwa di pasar saham Indonesia terhadap pengumuman calon presiden dan wakil presiden terpilih. Populasi dalam penelitian menggunakan perusahaan yang berupa bank yang terdaftar di indeks Infobank15 di Tahun 2024. Keseluruhan data yang akan diolah kami rekam dengan menggunakan teknik dokumentasi. Periode penelitian ini menggunakan periode peristiwa selama sebelas hari (5 hari sebelum dan 5 hari setelah pengumuman calon presiden dan wakil presiden, yaitu 13-27 Maret 2024). Pengujian ini menggunakan teknik periode peristiwa dan analisis untuk menguji signifikansi rata-rata jumlah aktifitas dan return tidak normal yaitu uji-t sampel berpasangan. Adapun hasil uji statistik menunjukkan bahwa abnormal return terjadi selama 11 hari periode kejadian ke-3 dan ke-4 pada periode kejadian, dan tidak terjadi abnormal return pada hari lainnya. Terdapat perbedaan rata-rata pengembalian abnormal selama periode peristiwa usai pemaparan hasil calon presiden dan wakil presiden terpilih. This study aims to assess changes in investor sentiment based on trading data, transaction volume, and stock price movements. Assess capital market volatility before and after the announcement of the presidential election in 2024. This research article is a study that describes the stock market reaction to an event or event in the Indonesian stock market to the announcement of the elected presidential and vice presidential candidates. The population in the study uses companies in the form of banks listed in the Infobank15 index in 2024. We recorded all the data to be processed using documentation techniques. This research period uses an event period of eleven days (5 days before and 5 days after the announcement of the presidential and vice presidential candidates, namely 13-27 March 2024). This test uses the event period technique and analysis to test the significance of the average amount of activity and abnormal returns, namely the paired sample t-test. The statistical test results show that abnormal returns occur during the 11 days of the 3rd and 4th event periods in the event period, and no abnormal returns occur on other days. There is a difference in the average abnormal returns during the event period after the presentation of the results of the elected presidential and vice presidential candidates.
Strategi Kenaikan SHU Melalui Diversifikasi Usaha Koperasi Fatimah Az Zahrah; Novika Dimyati; Adi Wiratno
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1983

Abstract

In a dynamic and complex economic context, cooperatives play an important role in supporting local economic development and community welfare. Cooperatives are responsible for ensuring business sustainability and meeting the needs of their members. One relevant and popular strategy to achieve this goal is business diversification. Cooperative business diversification aims to reduce the risk of dependence on one type of business, improve financial stability, and expand sources of income. This research focuses on analyzing the increase in profit surplus (SHU) through cooperative business diversification, using qualitative methods and case studies. Through in-depth interviews, observations, and document analysis, this study identified factors that influence the success of cooperative business diversification. The case study of Koperasi SACIKA shows that the role of organization and management is crucial in designing and implementing business diversification. The results revealed that business diversification has significantly increased the cooperative's SHU, with an example of an increase in profit from IDR 261,364,970 in 2021 to IDR 500,622,533 in 2023. Prudent cost management and active involvement of members in the Annual Members' Meeting (RAT) contributed to the success of the diversification strategy. This research provides valuable insights for cooperative managers and stakeholders on the importance of business diversification in improving the financial well-being of cooperatives. The findings are expected to support the development of more effective and sustainable strategies for cooperative management in the future. This study concludes that business diversification is an important strategic step to face the challenges of the modern economy and improve the welfare of cooperative members.