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All Journal Jurnal Mantik Jurnal Ekonomi Jurnal Bisnis Dan Manajemen: Bisman Science Get Journal
Situmorang, Resvina
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Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics Physics

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Effectiveness of BRILink service in enhancing financial inclusion and wellbeing in East Nusa Tenggara Situmorang, Resvina; Sanga, Marianus Hendrilensio
Jurnal Mantik Vol. 8 No. 2 (2024): August: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

This study examines the relationship between the effectiveness of BRILink services on financial inclusion and financial wellbeing. In addition, we examined the effects of mediation where financial inclusion is treated as a mediator in this model. This study used a specific sampling method known as purposive sampling and a sample size of 101 participants from East Nusa Tenggara Province. The data was collected through a google forms questionnaire from June 24 to July 23, 2024 and distributed online among BRILink users. Analyze the data using the PLS (partial least squares) technique from SmartPLS 3. The results show that the effectiveness of BRILink services has a positive and significant effect on financial inclusion and financial wellbeing. Financial inclusion does not function to mediate the effect of the effectiveness of BRILink services on the financial wellbeing of the community. The implication is that improving the quality of financial services and financial education is more important to improve the financial welfare of the people of NTT than simply expanding access to financial services.
Analisis Laporan Keuangan PT Delta Djakarta Situmorang, Resvina; Sanga, Marianus Hendrilensio
Bisman - Jurnal Bisnis & Manajemen Vol 8 No 2 (2023): Desember
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/bisman.v8i2.1190

Abstract

Penelitian ini bertujuan untuk menganalisis laporan keuangan PT Delta Djakarta menggunakan rasio likuiditas, manajemen aset, manajemen utang dan probabilitas PT. Delta Djakarta tahun 2022. Data yang dikumpulkan berasal dari Laporan keuangan PT Delta Djakarta. Metode penelitian yang digunakan adalah analisis perbandingan rasio likuiditas, rasio manajemen asset, manajemen utang dan rasio profitabilitas. Hasil penelitian menunjukkan: 1) rasio likuiditas PT Delta Djakarta melebihi rasio rata-rata industri yang menunjukkan bahwa perusahaan memiliki kemampuan melebihi industri dalam melunasi hutang lancar menggunakan aset perusahaan. 2) Rasio manajemen aset tidak cukup bagus; rasio perputaran persediaan berada di bawah rata-rata yang mengindikasikan persediaan perusahaan berputar lambat; rasio DSO (Days Sales Outstanding) cukup bagus meski masih berada di bawah dari kebijakan perusahaan; rasio perputaran aset efisien karena melebihi rata-rata industri yang mengindikasikan PT Delta efisien dalam memanfaatkan aset tetapnya untuk mendukung kegiatan operasional yang menghasilkan penjualan; rasio perputaran total aset menunjukkan PT Delta masih kurang efisien dalam menggunakan asetnya secara keseluruhan. 3) Rasio manajemen utang (rasio utang, DER) PT Delta berada di bawah rasio rata-rata industri. Hal ini sejalan dengan kebijakan konservatif perusahaan terkait utang. 4) Rasio profitabilitas (margin laba operasi, margin laba bersih, tingkat pengembalian aset, kekuatan pendapatan pasar/ BEP, ROE) PT Delta melebihi rasio rata-rata industri yang mengindikasikan perusahaan mampu menghasilkan laba yang lebih baik dibandingkan industri.
Pembentukan Portofolio Dua Aktiva untuk Investor Pemula Sanga, Marianus Hendrilensio; Situmorang, Resvina
Bisman - Jurnal Bisnis & Manajemen Vol 9 No 1 (2024): Juni
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/bisman.v9i1.1268

Abstract

Penelitian ini bertujuan untuk mengetahui saham-saham IDX30 yang dapat membentuk portofolio varian terkecil dua aktiva dan memberikan panduan bagi investor pemula dalam memilih dua saham yang mudah dipelajari untuk membentuk portofolio optimal. Penelitian ini menemukan bahwa portofolio dua aktiva dapat memberikan tingkat pengembalian maksimal dengan risiko yang terkelola. Hasil penelitian menunjukkan bahwa portofolio dua aktiva dari IDX30 terdiri dari saham INKP dan PTBA. Portofolio keduanya dibahas menggunakan proporsi seimbang dan portofolio varian terkecil dimana keduanya memiliki keuntungan masing-masing. Meski demikian, portofolio varian terkecil menawarkan pengembalian yang lebih tinggi dengan risiko lebih rendah. Untuk investor pemula, pembentukan portofolio dua aktiva dapat digunakan untuk meminimalisir risiko investasi sambil memaksimalkan potensi pengembalian. Selain itu, portofolio dua aktiva membutuhkan dana yang lebih sedikit dibandingkan dengan portofolio optimal model Sharpe, sehingga lebih terjangkau bagi investor pemula. Diversifikasi yang baik dan pemilihan aset yang tepat memungkinkan investor pemula untuk memulai investasi dengan langkah yang lebih aman dan terukur.
The Influence Of Competence And Accounting Information System On The Quality Of Bumdes Financial Report In West Kupang: The Role Of Governance As A Moderating Variable Situmorang, Resvina; Sanga, Marianus Hendrilensio; Sogen, Skolastika Ananda Queen
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

This study investigates the influence of competence and the use of accounting information system on the quality of financial reports in BUMDes (village-owned enterprises) in West Kupang District, while also examining governance as a moderating variable. The research employed a purposive sampling method, selecting 36 participants from all BUMDes in the district. Data were collected through questionnaires distributed via Google Forms and analyzed using the SEM-PLS (partial least squares) technique with Smart PLS 3 software. The results reveal that competence does not significantly affect the quality of financial reports, whereas the use of accounting information system has a positive and significant impact. Governance plays a moderating role, strengthening the relationship between competence and the quality of financial reports but weakening the relationship between the use of accounting information system and the quality of financial reports. These findings highlight the critical role of governance in enhancing financial reporting quality. The study's practical implications suggest the need for improved governance effectiveness and financial management strategies in village enterprises to ensure better financial reporting practices. These insights contribute to the literature on village financial management and provide actionable recommendations for policymakers and stakeholders.
ESG Risk Ratings, Financial Performance And Corporate Value: The Case Of The Indonesia Stock Exchange Marianus Hendrilensio Sanga; Situmorang, Resvina; Yessi Susan Intan P. Benu; Titian Jelita Tuka; Noble Sam Prince
Jurnal Ekonomi Vol. 13 No. 04 (2024): Edition October -December 2024
Publisher : SEAN Institute

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Abstract

This research aims to examine the impact of ESG risk ratings provided by Sustainalytics on corporate value in Indonesia. The study focuses on companies listed on the Indonesia Stock Exchange in 2023, with ESG risk ratings as the independent variable and control variables such as corporate size, leverage, and liquidity. The purpose of this research is to assess how ESG factors influence corporate financial performance, with Return on Assets (ROA) and Tobin’s Q used as proxies for corporate value. The research utilizes a multivariate regression analysis with a cross-sectional data approach, employing Stata 17 software for data processing and analysis. The results indicate that ESG risk ratings have a significant positive impact on corporate value, suggesting that companies with higher ESG ratings generally exhibit higher corporate value. Additionally, corporate size and ROA were found to have a positive effect on corporate value, while leverage and liquidity were not statistically significant in this model. This study contributes to the existing body of literature by providing new insights into the role of ESG factors in shaping corporate value, especially in emerging markets such as Indonesia. The practical implications of these findings suggest that both companies and investors should take ESG factors into account when making investment decisions. Moreover, the results emphasize the importance of improving transparency in ESG reporting, as it can help reduce risks and uncertainties for stakeholders, leading to better decision-making and encouraging more sustainable business practices. This research highlights the growing relevance of ESG considerations in modern corporate governance.
The impact of ESG disclosure and green mining on firm value: evidence from Indonesia Budi Suharto, Raden Setya; Sanga, Marianus Hendrilensio; Situmorang, Resvina; Handa, Resky Pramudita
Jurnal Mantik Vol. 8 No. 4 (2025): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

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Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosures and the adoption of green mining practices on the value of mining companies in Indonesia. Using a quantitative research method, we analyze panel data from 20 mining companies listed on the Indonesia Stock Exchange (IDX) over the period from 2020 to 2022. The study estimates the relationships between ESG, green mining, and firm value through panel data regression, applying a fixed effects approach. The results show that neither ESG disclosures nor green mining significantly affects firm value, as measured by Tobin's Q. In contrast, firm size negatively impacts value, while ROA has a positive influence. These findings suggest that investors tend to prioritize traditional financial indicators over sustainability factors when evaluating mining companies. The theoretical implications of this study highlight that, although ESG and green mining are conceptually important, their current levels of implementation are insufficient to meaningfully affect market valuations. Practically, mining companies need to improve the transparency and effectiveness of their ESG reporting and strengthen their sustainability strategies to create additional value for investors and other stakeholders
The Effect of Liquidity on the Financial Performance of Companies in the Property, Real Estate and Building Construction Sectors Listed on the Indonesia Stock Exchange in 2023 Sanga, Marianus Hendrilensio; Situmorang, Resvina; Seik, Merlinda Friday; Bangngu, Sani Alesya; Taus, Stefani Petriana Welhelmina
Science Journal Get Press Vol 2 No 1 (2025): January, 2025
Publisher : CV. Get Press Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69855/science.v2i1.97

Abstract

The property and real estate sector requires large investments and long business cycles, which requires developers to have solid financial strategies and adequate liquidity. However, the relationship between liquidity and financial performance is still debated, as excess liquidity can indicate inefficiencies. Purpose: analyze the effect of liquidity on financial performance in property and real estate companies listed on the Indonesia Stock Exchange. Methods: A quantitative approach with a descriptive and causal design to measure the relationship between the liquidity and financial performance of property and real estate companies. Secondary data is obtained from the annual financial statements of companies listed on the IDX in 2023, with sampling using a census involving all companies in this sector. Results: The Current Ratio has a significant negative effect on ROA while the Quick Ratio has no effect on ROA. Meanwhile, F-Statistic value shows that liquidity has no effect on financial performance. Implications: The importance of balanced liquidity management to support the profitability and efficiency of the company's operations. Conclusion: Adequate liquidity needs to be optimized without sacrificing the potential for productive investment.
Co-Authors Bangngu, Sani Alesya Budi Suharto, Raden Setya Handa, Resky Pramudita Marianus Hendrilensio Sanga Noble Sam Prince Sanga, Marianus Hendrilensio Seik, Merlinda Friday Sogen, Skolastika Ananda Queen Taus, Stefani Petriana Welhelmina Titian Jelita Tuka Yessi Susan Intan P. Benu