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PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN ASURANSI JIWA DI INDONESIA Faustinus Wirasadi; Hendrian; Ami Pujiwati
Jurnal Manajemen Vol. 20 No. 1 (2023): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v20i1.4813

The influence of foreign ownership on company performance and the influence of company internal factors on the profitability of companies have been widely studied by many researchers. In 2020, the conventional life insurance business consisted of 23 joint venture life insurance and 30 national private life insurance companies. Even though there are fewer in number, joint venture life insurance companies have larger assets and can make a profit, while national private life insurance companies have smaller assets and record losses. All conventional life insurance companies are influenced by the same external company factors, for example economic, demography and regulatory factors. Therefore, a research on the influence of internal company factors on company performance is becoming important. This study uses published financial reports from 16 joint venture life insurance companies and 16 national private life insurance companies for the period 2016 to 2020. The internal factors studied are size (assets), equity, age, liquidityu, tangibility, leverage and loss ratio. The data was processed using panel data regression analysis. Size (assets), equity, liquidity, and loss ratio do not have a significant effet on profitability, both in joint venture life insurance companies and in national private life insurance companies. Company age has a positive and significant effect on profitability of joint venture life insurance companies but does not have a significant effect on national private life insurance companies. Meanwhile, tangibility and leverage have a negative and significant effect on the profitability of national private life insurance companies but do not have significant effect on joint venture life insurance companies.

Community Empowerment in Tonjong Area Through Financial Application Training, “SIAPIK” Puspitasari, Nindya Farah Dwi; Hendrian; Riyani, Etik Ipda; Idrus, Olivia
Jurnal Pemberdayaan Masyarakat Madani (JPMM) Vol. 6 No. 2 (2022): Jurnal Pemberdayaan Masyarakat Madani (JPMM) (DOAJ & SINTA 3 Indexed)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/JPMM.006.2.08

Badan Usaha Milik Desa (BUMDes) are one form of economic development in rural areas that the government is currently intensively undertaking. One of the rural areas that already has its own BUMDes in Bogor Regency is Tonjong Village. The purpose of this Community Service is to empower community in Tonjong Village in the field of financial reporting by utilizing the financial application, namely Sistem Informasi Aplikasi Akuntansi Pencatatan Informasi Keuangan (SIAPIK). The benefits obtained from the implementation of this community empowerment are encouraging the maximization of the business units of the Tonjong Village community, especially BUMDes Kurnia Abadi through good financial reporting so that their business can operate in accordance with BUMDes values, namely Tariffs (Transparency, Accountability, Responsibility, Independence, and Fairness). The method used to empower residents of Bogor Regency, especially those affected by the Covid-19 pandemic, is to prepare learning materials in the form of manual books and video tutorials on how to use the SIAPIK through simulation of company financial transactions that are similar like real conditions. Furthermore, in the learning process, several learning methods are used, including the distribution of manual books, demonstrations through video tutorials, and discussions via short messages.

PENGARUH FAKTOR INTERNAL PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN ASURANSI JIWA DI INDONESIA Faustinus Wirasadi; Hendrian; Ami Pujiwati
Jurnal Manajemen Vol. 20 No. 1 (2023): Jurnal Manajemen
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jm.v20i1.4813

The influence of foreign ownership on company performance and the influence of company internal factors on the profitability of companies have been widely studied by many researchers. In 2020, the conventional life insurance business consisted of 23 joint venture life insurance and 30 national private life insurance companies. Even though there are fewer in number, joint venture life insurance companies have larger assets and can make a profit, while national private life insurance companies have smaller assets and record losses. All conventional life insurance companies are influenced by the same external company factors, for example economic, demography and regulatory factors. Therefore, a research on the influence of internal company factors on company performance is becoming important. This study uses published financial reports from 16 joint venture life insurance companies and 16 national private life insurance companies for the period 2016 to 2020. The internal factors studied are size (assets), equity, age, liquidityu, tangibility, leverage and loss ratio. The data was processed using panel data regression analysis. Size (assets), equity, liquidity, and loss ratio do not have a significant effet on profitability, both in joint venture life insurance companies and in national private life insurance companies. Company age has a positive and significant effect on profitability of joint venture life insurance companies but does not have a significant effect on national private life insurance companies. Meanwhile, tangibility and leverage have a negative and significant effect on the profitability of national private life insurance companies but do not have significant effect on joint venture life insurance companies.

LEARNING BY DOING HIDROPONIK DARI WARGA UNTUK WARGA Daurrohmah, Eka Wirajuang; Hendrian; Robiansyah, Anton; Puspitasari, Nindya Farah Dwi; Firman, Antares
Diseminasi: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2024)
Publisher : Pusat Pengabdian kepada Masyarakat- LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/diseminasiabdimas.v6i2.8879

Kompleks Bukit Pamulang Indah merupakan kompleks yang penduduknya aktif dalam kegiatan bermasyarakat. Salah satu kegiatan yang dapat memberikan manfaat kepada warga adalah dengan memberikan kegiatan pembelajaran. Penting untuk selalu terbuka terhadap kesempatan untuk belajar dan meningkatkan diri, baik melalui pendidikan formal atau informal. Belajar sambil praktik dapat membantu mengatasi masalah ketika seseorang kesulitan memahami konsep secara teoretis. Manfaat yang diharapkan dari kegiatan pelatihan kepada masyarakat adalah peningkatan kualitas hidup masyarakat dengan memperoleh keterampilan. Metode ditawarkan oleh tim PkM adalah pelatihan praktek hidroponik. Kegiatan ini merupakan kegiatan lanjutan dari kegiatan PkM tahun sebelumnya yang berupa perancangan taman belajar online terbuka yang berisi content pembelajaran. Salah satu content pembelajaran tersebut berupa pembelajaran hidroponik. Hasil dari kegiatan ini yaitu telah dipahaminya materi hidroponik dan dapat dilaksanakannya pelatihan hidroponik oleh peserta pelatihan.

RELEVANSI PENGETAHUAN FINTECH DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN KREDIT UMKM Anfas, Anfas; Hendrian; Safitri, Julia
Journal of Economic, Public, and Accounting (JEPA) Vol 7 No No 1 (2024): Volume 7 Nomor 1 Oktober 2024
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v7iNo 1.4049

Artikel ini merupakan tinjauan literatur yang bertujuan untuk mengkaji dampak pengetahuan tentang teknologi finansial (fintech) dan persepsi risiko terhadap keputusan kredit Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini menggabungkan berbagai studi yang telah dipublikasikan pada jurnal yang terindeks Scopus dan Thomson Reuters untuk memberikan gambaran yang komprehensif tentang topik tersebut. Hasil kajian menunjukkan bahwa pengetahuan fintech memiliki peran signifikan dalam mempengaruhi keputusan kredit UMKM, sementara persepsi risiko juga menjadi faktor krusial yang perlu diperhatikan. Kajian ini diharapkan dapat memberikan kontribusi dalam pemahaman yang lebih mendalam tentang faktor-faktor yang mempengaruhi keputusan kredit UMKM dalam konteks fintech.

The Influence of Entrepreneurial Literacy and Risk Perception on Entrepreneurial Interest in Management Study Program Students (Case Study at Open University) Anfas, Anfas; Hendrian; Safitri, Julia
Terbuka Journal of Economics and Business Vol. 5 No. 2 (2024)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarkat-Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study is a quantitative study that tests the influence of independent variables, namely Entrepreneurial Literacy (X1) and Risk Perception (X2) on Entrepreneurial Interest (Y) as the dependent variable. The population in this study were students of the Management Study Program of the Open University (Universitas Terbuka/UT) who were in the Distance Learning Program Unit (Unit Program Belajar Jarak Jauh/UPBJJ-UT) Kendari, with a research sample of 50 respondents. The analysis tool used in this study was Multiple Linear Regression. The results of the study concluded that: (1) Entrepreneurial literacy partially does not have a significant influence on entrepreneurial interest in students of the Management Study Program of the Open University (UPBJJ-UT) Kendari; (2) Risk perception partially does not have a significant influence on entrepreneurial interest in students of the Management Study Program of the Open University (UPBJJ-UT) Kendari; and (3) Entrepreneurial literacy and risk perception simultaneously have an influence on entrepreneurial interest in students of the Management Study Program of the Open University (UPBJJ-UT) Kendari.

Model perilaku calon mahasiswa dalam memilih Universitas Terbuka: Sebuah penerapan dan pengembangan model theory of planned behavior Hendrian; Patiro, Shine Pintor Siolemba; Tantri, Sakina Nusarifa; Aryani, Diah
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.4, No.2 (2023): December 2023
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v4i2.863

Penelitian ini memiliki tujuan untuk mengungkap faktor-faktor apa saja yang menjadi dasar dalam pembentukan niat dari para calon mahasiswa dalam memilih Universitas Terbuka (UT) sebagai tempat yang dipilih untuk kuliah berdasarkan model Theory of Planned Behavior (TPB) yang dikembangkan. Penelitian ini melibatkan sebanyak 873 responden yang merupakan mahasiswa di Unit Program Belajar Jarak Jauh (UPBJJ) UT Ambon, UPBJJ-UT Bandung, UPBJJ-UT Batam, UPBJJ-UT Majene, UPBJJ-UT Serang, dan UPBJJ-UT Jakarta. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling. Sementara itu, analisis data penelitian ini menggunakan alat statistik Structural Equation Modeling (SEM) yang berbasis pendekatan dua tahap. Hasil penelitian ini menunjukkan bahwa model Theory of Planned Behavior (TPB) yang dikembangkan mampu menjelaskan dan memprediksi perilaku calon mahasiswa dalam memilih UT sebagai tempat untuk melanjutkan kuliah. Variabel pengetahuan mampu memoderasi pengaruh sikap, norma subjektif, dan kontrol perilaku yang dirasakan terhadap niat berperilaku. Selain itu, penelitian ini juga mengindikasikan bahwa citra UT memiliki pengaruh pada pembentukan sikap positif dari calon mahasiswa terhadap pemilihan UT.

Pengaruh literasi keuangan dan perilaku menabung terhadap kesiapan pensiun pada pekerja di Kota Timika Pratama, Adhi; Srimindarti, Ceacili; Hendrian
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15778

Workers need to prepare provisions in order to have readiness to undergo retirement. The retirement provisions in question include financial literacy and saving behavior, both of which can be a solution to dealing with financial needs in retirement. This study aims to determine the effect of financial literacy and saving behavior on retirement readiness. The object of this research is active workers who work and are in the Timika City area. The approach used is quantitative, the type of data used in this study is primary data which is the respondent's answer through a questionnaire distributed using google form. The number of samples in this study were 100 respondents with an age range between 20-40 years. The scale used in measuring variables is a Likert scale. Data analysis using the PLS (Partial Least Square) method processed with Smart PLS 3.0 software. The results obtained in this study indicate that financial literacy and saving behavior have a significant positive effect on retirement readiness. In this study, the proposed model can explain retirement readiness with a percentage of 54.7%, while the rest is explained by other variables outside this study

Analisis Pengaruh Arus Kas Operasi, Laba Bersih, dan Hutang Terhadap Kebijakan Dividen Dimoderasi Good Corporate Governance Saputra Frinando Marpaung, Hendra; Tundjung Setijaning, Herlin; Hendrian
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i6.7283

Profitable companies that face cash flow problems can cause losses even though they appear profitable in the financial statements. This study aims to analyze the effect of operating cash flow, net income, debt on dividend policy, and the role of corporate governance as a moderating variable. The results of the study are expected to provide insight for management and investors in formulating effective dividend policies and supporting better investment decision making. Data Analysis Methods include Descriptive Statistical Tests, Model Tests, Classical Assumption Tests, and various tests such as normality, multicollinearity, heteroscedasticity, autocorrelation, and determination coefficient tests (Adjusted R2), and simultaneous tests (F Test). The results of this study are that operating cash flow, net income, debt have a significant effect on dividend policy. Operating cash flow, net income, debt are moderated by Good Corporate Governance on dividend policy. Operating cash flow, net income, debt have a significant effect on dividend policy. Operating cash flow, net income, debt are moderated by Good Corporate Governance on dividend policy.

Debt is Not Always Bad Even in Difficult Economic Conditions Sandro Torang Hamonangan Sirait; Said Kelana Asnawi; Hendrian
Indonesian Journal of Business Analytics Vol. 4 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i4.11136

The problem faced by the company is the use of debt that is not according to plan. The purpose of this study is to determine whether debt policy affects company performance. This study was conducted on manufacturing sector companies listed on the Indonesia Stock Exchange in 2018–2023 with a population of 296 companies, the sample used was 73 companies for six years. Thus, the number of samples used in this study was 438. The company performance variable is proxied by (ROE) while the independent variables in this study are debt policy proxied by (DER and DER*KE), investment decisions (KI), managerial ownership (MNJR), and economic conditions (KE). The data analysis method uses multiple linear regression methods with SPSS software version 26. The results of the study show that the debt policy variable (DER) has a negative and significant effect on company performance (ROE) and the debt policy variable*economic conditions (DER*KE) has a positive and significant effect on company performance (ROE). This means that when economic conditions are supportive, companies that use debt to finance operational activities or business expansion tend to experience increased performance. Funds obtained from debt can be used for investment, new product development, or market expansion. Proper use of debt can increase a company's return on equity (ROE), as long as the rate of return on the investment financed by debt is higher than the cost of debt. Timing the debt decision is crucial. In improving economic conditions, companies can take advantage of low interest rates and increase production capacity.

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