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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Mantik Jurnal Ilmiah Edunomika (JIE) Jurnal Bisnis Dan Manajemen: Bisman
Muni, Wilhelmina
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Analisis Pengaruh Penerapan PSAK 46 terhadap Laporan Keuangan pada Perusahaan Manufaktur di Bursa Efek Indonesia Muni, Wilhelmina
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.v8i2.1193

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan PSAK 46 terhadap laporan keuangan pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia. Analisis data yang digunakan adalah metode kuantitatif. Penelitian ini mengambil populasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) yang bergerak dalam industri barang konsumsi dengan sampel perusahaan tahun 2011-2012. Metode pengambilan sampel yang digunakan adalah purposive sampling. Menggunakan metode statistik deskriptif dan uji regresi linier sederhana dengan menggunakan alat bantu SPSS (statistical product and service solution). Sumber data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan manufaktur yang go public dan terdaftar di Bursa Efek Indonesia pada tahun 2011-2012 yang telah dipublikasikan. Data tersebut diperoleh dari Pusat Referensi Pasar Modal Bursa Efek Indonesia (BEI) yaitu www.idx.co.id. Hasil penelitian ini menunjukkan bahwa nilai t-hitung kurang dari t-tabel (uji sisi/pihak kiri), dengan demikian Ho ditolak dan Ha diterima. Jadi, pengaruh dari penerapan PSAK No. 46 terhadap aktiva pajak tangguhan pada laporan keuangan tidak lebih dari 10%.
Pengaruh Pengetahuan Investasi dan Uang Saku terhadap Minat Investasi Mahasiswa di Pasar Modal Melalui Persepsi Risiko Sanga, Marianus Hendrilensio; Muni, Wilhelmina
Bisman - Jurnal Bisnis & Manajemen Vol 7 No 2 (2022): Desember
Publisher : P3M- Politeknik Negeri Kupang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32511/bisman.v7i2.1126

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh pengetahuan investasi dan uang saku terhadap minat investasi di pasar modal melalui persepsi risiko pada mahasiswa Jurusan Administrasi Bisnis, Politeknik Negeri Kupang. Penelitian ini menggunakan pendekatan kuantitatif, dengan kuesioner sebagai instrumen pengumpulan data. Penarikan sampel penelitian menggunakan metode probability sampling dengan banyaknya sampel ditentukan berdasarkan rumus Slovin. Sampel berjumlah 203 dari 412 populasi mahasiswa Diploma IV Manajemen Perusahaan dan Diploma III Administrasi Bisnis yang sedang dan telah menempuh mata kuliah manajemen keuangan. Metode analisis data yang digunakan adalah Structural Equation Modeling-Partial Least Square (SEM-PLS) menggunakan software Smart PLS versi 3. Hasil penelitian ini menunjukkan pengetahuan investasi dan uang saku berpengaruh positif signifikan terhadap minat investasi, uang saku berpengaruh positif dan signifikan pada persepsi risiko, persepsi risiko berpengaruh positif signifikan terhadap minat investasi, persepsi risiko memediasi parsial dalam uang saku mempengaruhi minat investasi.
PENGGUNAAN PROMOSI BERBAYAR PADA SOSIAL MEDIA TIKTOK BAGI UMKM DI KOTA KUPANG Nurdin, Hairil; Sultan, Taqwa; Muni, Wilhelmina; Mbalu, Feren
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15629

Abstract

Abstrak Tiktok merupakan salah satu aplikasi yang telah mengubah model pemasaran dan memberikan kontribusi nyata melalui algoritma uniknya, terutama bagi Usaha Mikro, Kecil, dan Menengah (UMKM). TikTok juga sebagai salah satu platform media sosial yang populer, memiliki fitur promosi berbayar yang dirancang untuk menjangkau pasar yang lebih luas dengan cara yang lebih efektif. Penelitian ini bertujuan untuk menganalisis efektivitas penggunaan promosi berbayar di TikTok bagi UMKM di Kota Kupang dalam meningkatkan penjualan produk UMKM. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif melalui studi kasus dan survei terhadap UMKM yang telah memanfaatkan fitur promosi berbayar pada aplikasi sosial media TikTok. Hasil penelitian menunjukkan bahwa penggunaan TikTok berbayar mampu meningkatkan pertumbuhan penjualan, terutama jika strategi konten yang digunakan menarik. Faktor-faktor seperti penentuan target audiens, kualitas konten, serta alokasi anggaran yang tepat sangat mempengaruhi keberhasilan promosi di TikTok. Dengan demikian, promosi berbayar di TikTok dapat menjadi salah satu strategi pemasaran yang efektif bagi UMKM untuk bersaing di era digital. Kata Kunci ; Promosi, UMKM, Kupang, Pemasaran, Tiktok Abstract TikTok is one of the applications that has transformed marketing models and made a significant contribution through its unique algorithm, especially for Micro, Small, and Medium Enterprises (UMKM). As one of the most popular social media platforms, TikTok offers paid promotion features designed to reach a broader market more effectively. This study aims to analyze the effectiveness of using paid promotions on TikTok for MSMEs in the city of Kupang in boosting their product sales. The method used in this research is descriptive qualitative through case studies and surveys of (UMKM) that have utilized the paid promotion feature on the TikTok social media app. The results of the study indicate that the use of TikTok paid promotions can increase sales growth, especially if the content strategy employed is engaging. Factors such as target audience selection, content quality, and proper budget allocation greatly influence the success of promotions on TikTok. Thus, paid promotions on TikTok can be an effective marketing strategy for UMKM to compete in the digital era. . Keywords: Promotion, UMKM, Kupang, Marketing, Tiktok
Analysis of working capital management in food and beverage sub-sector companies during the covid-19 period: A financial performance perspective of ROA Muni, Wilhelmina; Sanga, Marianus Hendrilensio; Seran, Patrisius; Takena, Rizka Angela
Jurnal Mantik Vol. 8 No. 4 (2025): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v8i4.6131

Abstract

The food and beverage sub-sector is an integral part of the global economy and has a significant impact on economic growth. However, the COVID-19 pandemic has brought unprecedented challenges to this industry. It was recorded that in 2020, the Net Profit Margin of the food and beveerage sub-sector experienced a significant decline compared to the Net Profit Margin of other manufacturing sub-sectors. In this study, profitability is measured using Return on Assets (ROA). ROA is a ratio that shows the return on the total assets used in a company. ROA is also a measure of management's effectiveness in managing its investments. An analysis of Return on Assets (ROA) can provide valuable insights into understanding how working capital management in food and beverage sub-sector companies performed during the COVID-19 pandemic. In this context, ROA can provide an overview of how well companies were able to optimize their assets to generate profits, given the changes in market dynamics and challenges faced during the pandemic
PENGGUNAAN PROMOSI BERBAYAR PADA SOSIAL MEDIA TIKTOK BAGI UMKM DI KOTA KUPANG Nurdin, Hairil; Sultan, Taqwa; Muni, Wilhelmina; Mbalu, Feren
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15629

Abstract

Abstrak Tiktok merupakan salah satu aplikasi yang telah mengubah model pemasaran dan memberikan kontribusi nyata melalui algoritma uniknya, terutama bagi Usaha Mikro, Kecil, dan Menengah (UMKM). TikTok juga sebagai salah satu platform media sosial yang populer, memiliki fitur promosi berbayar yang dirancang untuk menjangkau pasar yang lebih luas dengan cara yang lebih efektif. Penelitian ini bertujuan untuk menganalisis efektivitas penggunaan promosi berbayar di TikTok bagi UMKM di Kota Kupang dalam meningkatkan penjualan produk UMKM. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif melalui studi kasus dan survei terhadap UMKM yang telah memanfaatkan fitur promosi berbayar pada aplikasi sosial media TikTok. Hasil penelitian menunjukkan bahwa penggunaan TikTok berbayar mampu meningkatkan pertumbuhan penjualan, terutama jika strategi konten yang digunakan menarik. Faktor-faktor seperti penentuan target audiens, kualitas konten, serta alokasi anggaran yang tepat sangat mempengaruhi keberhasilan promosi di TikTok. Dengan demikian, promosi berbayar di TikTok dapat menjadi salah satu strategi pemasaran yang efektif bagi UMKM untuk bersaing di era digital. Kata Kunci ; Promosi, UMKM, Kupang, Pemasaran, Tiktok Abstract TikTok is one of the applications that has transformed marketing models and made a significant contribution through its unique algorithm, especially for Micro, Small, and Medium Enterprises (UMKM). As one of the most popular social media platforms, TikTok offers paid promotion features designed to reach a broader market more effectively. This study aims to analyze the effectiveness of using paid promotions on TikTok for MSMEs in the city of Kupang in boosting their product sales. The method used in this research is descriptive qualitative through case studies and surveys of (UMKM) that have utilized the paid promotion feature on the TikTok social media app. The results of the study indicate that the use of TikTok paid promotions can increase sales growth, especially if the content strategy employed is engaging. Factors such as target audience selection, content quality, and proper budget allocation greatly influence the success of promotions on TikTok. Thus, paid promotions on TikTok can be an effective marketing strategy for UMKM to compete in the digital era. . Keywords: Promotion, UMKM, Kupang, Marketing, Tiktok
ANALYSIS OF THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, AND RETURN ON EQUITY ON FIRM VALUE IN TRANSPORTATION SECTOR COMPANIES Muni, Wilhelmina; Siahaan , Moni Yuniati; Rea, Irena Juniarti Veranda
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3685

Abstract

Introduction: This study aims to analyze the influence of the Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) on firm value, which is proxied by Price to Book Value (PBV), in transportation sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period.Methods: A quantitative, associative design was employed, using secondary data from annual financial reports. The analysis was conducted using multiple linear regression after fulfilling classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests.Results: Based on the results of data analysis and discussion regarding the influence of Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) on Firm Value (PBV) in transportation sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, it can be concluded that the financial condition of transportation sector companies shows quite high variation. The average Current Ratio (CR) of 1.25 indicates a relatively good short-term liquidity capability, although there is substantial variation between companies. The average Debt to Equity Ratio (DER) of 1.06 indicates a balanced capital structure between equity and debt, yet with a large variation among the companies. The average Return on Equity (ROE) of –0.039 shows that, in general, transportation companies still have low profitability performance, even tending to be negative in several companies. Meanwhile, the average firm value (PBV) of 1.62 indicates that the market still provides a positive valuation of companies’ prospects in this sector, although the internal financial condition has not yet been fully stable.Overall, it can be concluded that the Debt to Equity Ratio (DER) is the most influential variable affecting the firm value of transportation sector companies. This demonstrates that capital structure plays an important role in investors’ perception of firm value, while liquidity (CR) and profitability (ROE) have not yet become the main indicators in determining the market value of transportation companies in Indonesia. Keywords: Current Ratio, Debt-to-Equity Ratio, Firm Value, Return on Equity, and Transportation.
DAMPAK PENERAPAN E-COMMERCE DAN MANAJEMEN KEUANGAN TERHADAP KINERJA KEUANGAN USAHA KECIL MENENGAH (UMKM) KOTA KUPANG Siahaan, Moni Yuniati; Muni, Wilhelmina; Samadara, Selfesina
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 2 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i2.3888

Abstract

Introduction: This study aims to analyze the effect of e-commerce adoption and financial management on the financial performance of Small and Medium Enterprises (SMEs) in Kupang City. Methods: The study employs a quantitative approach using a survey method through Likert-scale questionnaires distributed to 120 SME owners, selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 25, preceded by validity, reliability, and classical assumption tests.Results: The results show that partially, e-commerce has a positive and significant effect on financial performance (t = 5.432; p = 0.000), as does financial management (t = 3.876; p = 0.001). Simultaneously, both variables have a significant effect on financial performance (F = 45.210; p = 0.000). The coefficient of determination (R²) of 0.58 indicates that 58% of the variation in financial performance can be explained by these two variables.The findings indicate that e-commerce has a more dominant influence compared to financial management; however, both variables are complementary in improving SME financial performance. Therefore, the integration of business digitalization and sound financial management is a key factor in enhancing the competitiveness and sustainability of SMEs in Kupang City. Keywords: E-Commerce, Financial Management, Financial Performance, SMEs,
Co-Authors Marianus Hendrilensio Sanga Mbalu, Feren Nurdin, Hairil Patrisius Seran, Patrisius Rea, Irena Juniarti Veranda samadara, selfesina Siahaan , Moni Yuniati Siahaan, Moni Yuniati Takena, Rizka Angela Taqwa Sultan