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PELATIHAN PENCATATAN KEUANGAN PADA YAYASAN DHARMA IBU JAWA BARAT DI KABUPATEN BANDUNG Tiffani, Ignasia; Debby, Teresia; Agung, Chris Petra
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v7i1.50305

Pencatatan Keuangan merupakan salah satu bagian penting dalam suatu organisasi, baik untuk organisasi profit maupun organisasi non-profit. Pencatatan Keuangan yang baik akan membentuk laporan Keuangan dimana akan digunakan sebagai informasi untuk organisasi dalam pengambilan keputusan. Di era digitalisasi ini banyak media yang dapat membantu dalam pencatatan Keuangan, salah satunya dengan menggunakan Microsoft Excel dan Accurate Online. Tujuan dari pengabdian ini untuk meningkatkan pengetahuan dan keahlian peserta kegiatan dalam pencatatan transaksi keuangan baik menggunakan Microsoft Excel dan Accurate Online. Mitra dalam kegiatan pengabdian ini adalah Yayasan Dharma Ibu Jawa Barat, yang merupakan suatu yayasan bergerak dalam industri pendidikan. Metode yang dipakai dalam kegiatan pengabdian ini yaitu audience centered, yang terdiri dari tiga tahap kegiatan dimulai pada Desember 2022 sampai Mei 2023. Kegiatan pertama yaitu tahap pra kegiatan, tahap kedua yaitu tahap pelaksanaan kegiatan, dan tahap ketiga yaitu tahap evaluasi kegiatan. Hasil dari pengabdian ini yaitu pelatihan dan pendampingan mengenai pencatatan keuangan memberi dampak positif berupa proses pencatatan keuangan yang tersistemasi dan rapi bagi Yayasan Dharma Ibu Jawa Barat sebagai sumber informasi dalam pengambilan keputusan. Bookkeeping is an important part of an organization, both for-profit organizations and non-profit organizations. Ideal bookkeeping will form financial reports which will be used as information for organizations in making decisions. In this era of digitalization, many media can assist in bookkeeping, one of which is using Microsoft Excel and Accurate Online. The purpose of this dedication is to increase the knowledge and expertise of activity participants in recording financial transactions using both Microsoft Excel and Accurate Online. The partner in this dedication activity is the Dharma Ibu Jawa Barat Foundation, which is a foundation engaged in the education industry. The method used in this dedication activity is audience-centered, which consists of three stages of activity starting from December 2022 to May 2023. The first activity is the pre-activity stage, the second stage is the activity implementation stage, and the third stage is the activity evaluation stage. The results of this service, regarding bookkeeping training, have had a positive impact in the form of a systematic and neat financial recording process for the Dharma Ibu Jawa Barat Foundation as a source of information in decision-making.

BAGAIMANA R&D MEMODERASI HUBUNGAN ANTARA INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN? Chris Petra Agung; Wahdan Arum Inawati
Modus Vol. 35 No. 1 (2023): Vol. 35 No. 1 (2023): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v35i1.6600

During the Covid-19 pandemic, in general, Indonesian pharmaceutical industry experienced negative growth, however, there were some companies who reported higher profits. One of the resources contributing to company performance is Intellectual Capital (IC). This research aims to analyze the influence of IC and Total Asset Turnover (TATO) towards performance with Research and Development Intensity (RDI) as a moderating variable. Company performance is measured by Return on Equity (ROE), while IC is measured by its three components: Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), and Structural Capital Efficiency (SCE). This research uses quantitative approach by analyzing secondary data obtained from published financial reports during 2015-2021 period. This research empirically proves that HCE and SCE have no significant influence towards ROE, even after being moderated by RDI. CEE positively and significantly influences ROE, however, the influence will be insignificant after RDI moderation. TATO has negative and significant influence towards ROE, however, the RDI moderation will turn the influence into positive. Keywords: capital employed efficiency; intellectual capital; R&D intensity; return on equity. Selama masa pandemi Covid-19, secara umum industri farmasi di Indonesia mengalami pertumbuhan negatif, akan tetapi terdapat beberapa perusahaan yang mencatatkan laba lebih tinggi. Salah satu sumber daya perusahaan farmasi yang berkontribusi terhadap kinerja adalah Intellectual Capital (IC). Penelitian ini bertujuan untuk menganalisis pengaruh IC dan Total Asset Turnover (TATO) terhadap kinerja dengan dimoderasi oleh Research and Development Intensity (RDI). Kinerja perusahaan diukur menggunakan Return on Equity (ROE), sedangkan IC diukur dengan menggunakan tiga komponen yang membentuknya: Capital Employed Efficiency (CEE), Human Capital Efficiency (HCE), dan Structural Capital Efficiency (SCE). Penelitian ini menggunakan pendekatan kuantitatif dengan mengolah data sekunder yang didapat dari laporan keuangan yang dipublikasikan pada periode 2015-2021. Hasil penelitian menunjukkan bahwa HCE dan SCE tidak mempengaruhi ROE secara signifikan baik sebelum maupun sesudah dimoderasi oleh RDI. CEE berpengaruh positif dan signifikan terhadap ROE sebelum dimoderasi oleh RDI, namun pengaruh tersebut menjadi tidak signifikan setelah dimoderasi oleh RDI. TATO memiliki pengaruh negatif dan signifikan terhadap ROE sebelum dimoderasi oleh RDI, namun pengaruh tersebut berubah menjadi positif dan signifikan setelah dimoderasi oleh RDI. Kata kunci: modal intelektual; capital employed efficiency; R&D intensity; return on equity.

ENTREPRENEURIAL SELF-EFFICACY (ESE) DAN PERANNYA TERHADAP KEBERTAHANAN BISNIS Chris Petra Agung; Teresia Debby; Ignasia Tiffani; Budiana Gomulia
Modus Vol. 36 No. 1 (2024): Vol 36 No.1 (2024): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v36i1.8178

The number of micro, small, and medium enterprises (MSMEs) in West Java is constantly increasing during 2016-2021 period. Many of them are new ventures which are in the process of introducing their products or services to the market; or are developing their customer base. Previous researches find that new venture viability is determined by owner-manager’s Entrepreneurial Self-Efficacy (ESE). This research aims to analyse three factors that are thought to influence ESE, namely: formal education of entrepreneurship (PFK), family support (DK), and entrepreneurial personality (EP). Furthermore, the effect of ESE to new venture viability will be tested. The samples used in this research are graduate of Bachelor of Management program, X Private University in Bandung Municipality who have undertaken Entrepreneurship courses and owned and managed his or her own business. Data is collected through close-ended questionnaires and is processed using SEM-PLS. Thereafter, a Focus Group Discussion (FGD) was conducted to validate the statistical results. The research finds that: (1) EP significantly and positively affects ESE, and (2) ESE significantly and positively affects new venture viability. Keywords: entrepreneurial self-efficacy (ESE); entrepreneurial personality; new venture viability. Jumlah usaha mikro, kecil, dan menengah (UMKM) di Jawa Barat terus meningkat selama periode 2016-2021. Banyak dari pelaku UMKM tersebut adalah usaha mula-mula yang berada pada tahap memperkenalkan produk atau jasa yang ditawarkan ke pasar atau sedang memperkuat basis pelanggan. Beberapa penelitian terdahulu menyimpulkan bahwa kebertahanan usaha mula-mula dipengaruhi oleh Entrepreneurial Self-Efficacy (ESE) pemilik-pengelola usaha. Penelitian ini bertujuan untuk menganalisis tiga faktor yang diduga memengaruhi ESE yakni: pendidikan formal kewirausahaan (PFK), dukungan keluarga (DK), dan entrepreneurial personality (EP). Selanjutnya, penelitian ini akan menguji pengaruh ESE terhadap kebertahanan usaha mula-mula. Sampel dari penelitian ini adalah alumni program Studi Manajemen, Perguruan Tinggi Swasta (PTS) X di Kota Bandung yang telah mengambil mata kuliah kewirausahaan serta memiliki dan mengelola usaha sendiri. Pengambilan data menggunakan kuesioner close-ended dan teknik pengolahan data menggunakan SEM-PLS. Setelah itu, Focus Group Discussion (FGD) dilakukan untuk memvalidasi hasil pengolahan data secara statistik. Hasil penelitian menunjukkan bahwa: (1) EP berpengaruh positif dan signifikan terhadap ESE; dan (2) ESE berpengaruh positif dan signifikan terhadap kebertahanan usaha mula-mula. Kata kunci: entrepreneurial self-efficacy (ESE); entrepreneurial personality; kebertahanan usaha mula-mula.

Hotel Revenue Performance: Roles of Labor, Liquidity, and Governance Mechanism Chris Petra Agung; Wahdan Arum Inawati; Meidila Anggita
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 2 (2024): Artikel Periode Research Juli 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i2.1615

There is a remarkable contribution of hotel industries towards Indonesian GDP in the past few years. However, hotel business is vulnerable to uncertainty such as economic crisis, regulation changes, and pandemic. This vulnerability inevitably causes a decrease in hotels’ occupancy rate that would lead to lower revenue growth. This study aims to analyze three factors that represents these uncertainties namely labor cost, liquidity, and governance mechanism. The samples involved in this paper were hotel companies listed in Indonesia Stock Exchange in 2017-2022 period. Data is collected through published financial reports. Multiple regression is done by using SPSS version 21. The results showed that: (1) labor cost significantly and negatively affected hotel revenue growth. This finding indicates that labor cost is only one of components forming labor productivity while labor productivity has more determining power in increasing hotel revenue; (2) board of director size significantly and negatively affected hotel revenue growth. This finding indicates that there is higher chance of negligence to duties for board of director members who have more peers in comparison with those who have less; (3) liquidity did not significantly affect hotel revenue growth. This finding suggests hotel companies to allocate their cash and cash equivalents to other allocations that have more capability in generating revenue. Furthermore, the R square is 0,243 meaning that hotel revenue growth is 24,3% explained by labor cost and board of director size.

Fungsi Audit, Praktik Keberlanjutan, dan Nilai Perusahaan Perhotelan di Indonesia Agung, Chris Petra; Inawati, Wahdan Arum
Tangible Journal Vol. 9 No. 2 (2024): Vol. 9 No. 2, Desember 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v9i2.533

Pada tahun 2023, terdapat penurunan investasi pada industri perhotelan di kawasan Asia Pasifik, akan tetapi iklim investasi pada industri perhotelan di Indonesia menunjukkan tren kenaikan. Kenaikan ini dinilai belum tentu akan bertahan lama sebab industri perhotelan dinilai rapuh terhadap ancaman perubahan iklim dan krisis lingkungan, oleh karena itu keberlanjutan menjadi sebuah isu yang perlu mendapat perhatian lebih. Salah satu cara untuk mengungkapkan praktik keberlanjutan pada perusahaan adalah melalui laporan keberlanjutan (LK) yang dirilis secara tahunan. Penelitian ini bertujuan untuk menganalisis fungsi audit dalam mempengaruhi pengungkapan LK, serta pengaruh pengungkapan LK dan ukuran perusahaan terhadap nilai perusahaan perhotelan. Dalam penelitian ini, fungi audit dirinci menjadi dua variabel yakni audit secara internal melalui variabel komite audit, dan audit secara eksternal melalui variabel auditor eksternal. Sampel penelitian ini adalah 12 perusahaan perhotelan yang termasuk dalam klasifikasi industri Bursa Efek Indonesia (BEI) yakni hotel, resor, dan kapal pesiar pada periode 2021-2023. Pengolahan data dilakukan dengan menggunakan analisis multivariat dengan Structural Equation Model (SEM). Hasil penelitian ini menunjukkan bahwa komite audit berpengaruh positif terhadap pengungkapan LK dan pengungkapan LK berpengaruh positif terhadap nilai perusahaan

Nexus Among Debt, Profit, and Sustainability: Evidence from Indonesian Hotels Agung, Chris Petra; Inawati, Wahdan Arum; Debby, Teresia
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 1 (2025): Artikel Riset Januari 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i1.1794

This study aims to analyze the relationship between: 1) liquidity and sustainability report (SR) disclosure; 2) SR disclosure and profitability; and 3) liquidity and profitability. This quantitative study is the first study to analyze the interaction among these three variables in the context of Indonesian hotel companies. Samples involved are companies that are listed in hotel, resort, and cruise industrial classification of Indonesia Stock Exchange (IDX) in 2021-2023 period. Data analysis is done using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The result shows that SR disclosure positively and significantly affects profitability. This finding supports the anticipation theory which states that there are benefits of anticipating action. Anticipation of sustainability would allow hotel companies to have lower costs related to future environmental-related regulations so that hotels can maintain more stable cash flow compared to companies who have not adapted the regulation at the current year. This finding also supports theory of corporate social responsibility (CSR) which views sustainability actions as “product” for customers and investors. These products exploit both existing and new markets and send signals of environmentally-aware perception to investors who would value the company higher. On the other hand, liquidity fails to positively affects both SR disclosure and profitability.

Pendampingan Usaha Mikro di Kabupaten Bandung memalui Mata Kuliah Pelayanan Kepada Masyarakat Debby, Teresia; Agung, Chris Petra; Iskandarsyah, Triyana
Jurnal Atma Inovasia Vol. 5 No. 2 (2025)
Publisher : Lembaga Penelitian dan Pengabdian pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/jai.v5i2.10282

Usaha mikro di Indonesia terus mengalami peningkatan, namun peningkatan ini harus diiringi dengan pendampingan yang tepat agar dapat bersaing dan bertahan di tengah gempuran digitalisasi, globalisasi, dan disrupsi teknologi. Mata kuliah Pelayanan Kepada Masyarakat (PKM) diharapkan dapat memberikan dampak nyata kepada usaha mikro melalui program pendampingan kepada sembilan usaha mikro yang ada di Kabupaten Bandung pada aspek pemasaran, operasi, dan keuangan. Metode pendampingan yang dilakukan menggunakan metode participatory action research, dimana mahasiswa dan dosen pendamping langsung turun dan ikut serta secara aktif dengan usaha mikro yang didampingi. Setiap usaha mikro yang didampingi dibuatkan program yang disesuaikan dengan kebutuhan dari usaha mikro yang didampingi tersebut dengan didasarkan dari hasil baseline assessment. Baseline assessment dilakukan pada minggu pertama pendampingan, untuk melihat aspek mana yang perlu dilakukan perbaikan sehingga pendampingan dapat dilakukan dengan efektif. Program pendampingan ini dilakukan selama satu semester oleh mahasiswa/i yang mengambil mata kuliah PKM dan didampingi oleh dosen dalam pelaksanaannya. Hasil yang didapatkan dari program pendampingan ini adalah peningkatan peningkatan pengetahuan terkait aspek pemasaran, operasi, dan keuangan, selain itu adanya peningkatan penjualan melalui media sosial Instagram.

KARTU KREDIT VS PAY LATER: PERAN LITERASI KEUANGAN DALAM MEMBAYAR PEMESANAN KAMAR HOTEL Tiffani, Ignasia; Agung, Chris Petra; Dewi, Vera Intanie
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.8072

The evolution of digital finance has led to payment innovations like paylater, an alternative to credit cards for credit transactions. One sector that provides both methods is hotel room booking through online travel agents (OTAs). This study examines the factors influencing the choice between paylater and credit card payment methods: financial literacy, digital literacy, and hotel characteristics. Employing multiple linear regression analysis, the research was conducted among residents of West Java and DKI Jakarta with paylater and credit card accounts. The results indicate that financial literacy and digital literacy significantly impact payment choices. Paylater embodies digital financial innovation in the era of Industry 4.0, while credit cards remain relevant in the ever-evolving digital financial ecosystem

Can Sustainability Report Disclosure Influence the Valuation of Insurance Companies? Agung, Chris Petra; Dewi, Vera Intanie; Kesaulya, Feby Astrid; Samuel, Samuel; Putri, Nabilla Ditya
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol 12 No 1 (2025): April 2025
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jmm17.v12i1.12272

The Association of Indonesian Life Insurance Companies (AAJI) has encouraged insurance companies to apply environmental, social, and governance (ESG) principles in their business activities. However, insurance companies in Indonesia generally have not fully implemented sustainability principles in their operational activities due to the uncertainty of increased fi rm values after the implementation. One way to communicate the company's sustainability steps is through the sustainability report (SR), which the Financial Services Authority (OJK) obliged. Although the guidelines had already been prepared in 2021, the depth and breadth of the disclosure depend on each company. Previous studies found that several factors aff ect SR disclosure. This study aims to investigate the role of profi tability and fi rm size as determinants of SR disclosure and the eff ect of SR disclosure on company value. The sample of this study was 15 insurance companies listed on the Indonesia Stock Exchange (IDX) that routinely published SR during the 2021-2023 period. The data was processed using Partial Least Squares - Structural Equation Modelling (PLS-SEM) through SmartPLS ver—3 software. The results of this study show that (1) profi tability has a positive eff ect on SR disclosure, (2) company size has a positive eff ect on SR disclosure, and (3) company size has a positive eff ect on company value.

PENINGKATAN LITERASI KEUANGAN GURU DAN SISWA SEKOLAH TINGKAT DASAR Gomulia, Budiana; Barlian, Inge; Dewi, Vera Intanie; Putri, Nabilla; Agung, Chris Petra
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 4 (2025): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i4.32045

Abstrak: Maraknya modus penipuan keuangan modern dan ketidakmampuan sebagian besar masyarakat dalam mengambil keputusan keuangan secara bijaksana, menjadikan pendidikan literasi keuangan sangat dibutuhkan masyarakat. Tujuan Program Pengabdian bagi guru dan siswa SD. untuk memberikan pengetahuan dasar keuangan dan penyadaran pentingnya “good habit” pribadi/keluarga sejak dini. Kegiatan ini diikuti oleh sebanyak 20 guru dan 67 siswa. Guru mendapat pelatihan Finacial Life Skill-Modul Usaid, sementara siswa melakukan simulasi menggunakan board game Petualangan Anak Pintar. Berdasarkan hasil Evaluasi melalui FGD dan Survey, seluruh (100%) peserta menyatakan materi sesuai dengan kebutuhan,bermanfaat dan mudah diikuti Sehingga dapat meningkatkan rasa percaya diri dan berpikir Kritis dalam membuat keputusan keuangan,seperti membuat anggaran, mengelola keuangan dan merencanakan tabungan. Dan para guru menilai adanya peluang untuk mengadaptasikan materi FLS ke dalam Kurikulum SD. Penggunaan board game PAP sebagai metode yang menarik dan efektif untuk siswa mengenal literasi keuangan. Namun masih diperlukan inovasi materi yang disesuaikan dengan kemampuan siswa pada tingkat - Kelas IV, V, VI.Abstract: The increasing prevalence of modern financial fraud schemes and the general public’s limited capacity to make sound financial decisions underscore the urgent need for financial literacy education. This community service program, targeted at elementary school teachers and students, aims to provide fundamental financial knowledge and raise awareness about the importance of developing "good habits" at the individual and family levels from an early age. The program involved 20 teachers and 67 students. Teachers received training using the Financial Life Skills (FLS) module developed by USAID, while students participated in simulations through the Petualangan Anak Pintar (Smart Kids’ Adventure) board game. Evaluation results from focus group discussions (FGDs) and surveys revealed that all participants (100%) found the material relevant to their needs, beneficial, and easy to follow. The program significantly enhanced participants' confidence and critical thinking skills in making financial decisions, such as budgeting, managing finances, and planning savings. Furthermore, teachers identified the potential to integrate FLS materials into the elementary school curriculum. The use of the PAP board game proved to be an engaging and effective method for introducing financial literacy to students. Nevertheless, there remains a need for material innovation tailored to the cognitive abilities of students in Grades IV, V, and VI.

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