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All Journal Jurnal Bisnis Terapan Community Development Journal: Jurnal Pengabdian Masyarakat Seminar Nasional Ilmu Terapan
Sebastian, Novianto
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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PENGARUH GENDER, USIA, DAN PENDIDIKAN DIREKTUR UTAMA TERHADAP KINERJA PERUSAHAAN SEKTOR INDUSTRI DI BURSA EFEK INDONESIA Jusuf, A An Arief; Sebastian, Novianto; Sutrisno, Marshela
Jurnal Bisnis Terapan Vol. 8 No. 1 (2024): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v8i1.6269

Abstract

The manufacturing industry plays a central role in the economies of developing countries, including Indonesia. Financial performance significantly impacts the assessment of a company's value. This research aims to analyze and gain a deeper understanding of how the gender, age, and educational level of Chief Executive Officers (CEOs) influence the performance of companies listed in the industrial sector on the Indonesia Stock Exchange (IDX). The characteristics of the study's population include companies in the industrial sector listed on the main board and development board of the IDX, which have published annual reports during the period 2012-2022. The data analysis methods employed involve pooled ordinary least squares and quantile regression. The Hannan-Quinn criteria are utilized to select the best equations for interpretation of the hypothesis testing results. Equations using quantile regression are selected for hypothesis testing. From the hypothesis testing results in this study, it can be concluded that the gender of the CEO has an impact on company performance, while the age and educational level of the CEO do not affect company performance. A negative trend is identified, where male CEOs tend to have a lower impact on company performance compared to their female counterparts in the CEO position.
PENGARUH PERPUTARAN MODAL KERJA, PERSEDIAAN, DAN TOTAL ASET TERHADAP PROFITABILITAS PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI (2017-2022) Sebastian, Novianto; Jusuf, A An Arief
Seminar Nasional Ilmu Terapan Vol 8 No 1 (2024): Vol 8 No 1 (2024): Seminar Nasional Ilmu Terapan (SNITER) 2024
Publisher : Universitas Widya Kartika Surabaya

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

Abstract

This study aims to analyze the influence of working capital turnover, inventory turnover, and total asset turnover on profitability in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022. The research method used is quantitative with secondary data obtained from the annual financial reports of food and beverage subsector companies listed on IDX. Purposive sampling technique was used, and the data were analyzed using SPSS version 23. The results showed that working capital turnover and inventory turnover negatively affect profitability with significance values of 0,016 and 0,017, respectively, while total asset turnover does not significantly affect profitability with a significance value of 0,915.
PELATIHAN AKUNTANSI DASAR DI SMA SASANA BHAKTI KOTAMADYA SURABAYA Jusuf, A An Arief; Sutrisno, Marshela; Sebastian, Novianto; Vincentia, Meyshela; Daniel, Daniel
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29821

Abstract

Pelatihan akuntansi dasar di SMA Sasana Bhakti, yang diselenggarakan oleh tim dari Program Studi Akuntansi Universitas Widya Kartika, bertujuan untuk meningkatkan kompetensi akuntansi siswa dan mendukung Implementasi Kurikulum Merdeka. Program ini merespons kebutuhan akan keterampilan akuntansi di era globalisasi dan teknologi. Permasalahan utama di SMA Sasana Bhakti adalah metode pembelajaran akuntansi yang konvensional. Pelatihan ini memperkenalkan penggunaan teknologi seperti Ms. Excel dalam pencatatan transaksi dan pembuatan laporan keuangan, serta pendekatan pembelajaran interaktif. Metode pelatihan melibatkan survei awal, konsultasi dengan pihak sekolah, dan penyusunan modul akuntansi dasar. Pelatihan diikuti oleh 18 siswa kelas XI dan XII dengan materi mencakup teori akuntansi, praktek pencatatan transaksi, dan penyusunan laporan keuangan. Pendekatan interaktif, termasuk penggunaan quiz dan hadiah, meningkatkan antusiasme peserta. Hasil pelatihan menunjukkan peningkatan pemahaman dan keterampilan akuntansi siswa, meskipun terdapat tantangan dalam pemahaman konsep dan penggunaan aplikasi. Program ini berhasil meningkatkan kualitas pembelajaran akuntansi di SMA Sasana Bhakti dan memperkuat sinergi antar institusi pendidikan. Saran yang diberikan mencakup peningkatan fasilitas teknologi, pelatihan berkelanjutan, pendekatan interaktif, kolaborasi lebih lanjut, dan evaluasi berkala.
Co-Authors A An Arief Jusuf Daniel Daniel Sutrisno, Marshela Vincentia, Meyshela