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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Pengabdian kepada Masyarakat Nusantara
Hutajulu, Novita Sari
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Impact Of The First Phase Of The Ikn Development Program On The Financial Performance Of Construction Service Companies Listed On The IDX Hutajulu, Novita Sari; Alfiana Antoh; Ulfah R Muslimin
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.776

Abstract

This study aims to analyze the differences in financial performance before and during the first phase of the IKN development, measured by Return On Asset, Current Ratio, and Debt to Equity Ratio. The research utilizes a sample of construction service companies listed on the Indonesia Stock Exchange (BEI) during the period of 2018-2023. The analysis employs Paired Sample T-Test and Wilcoxon Signed Rank Test using SPSS 29. The findings of this research are as follows: (1) there is a significant difference in Return On Asset before and during the first phase of the IKN development program; (2) there is no significant difference in Current Ratio before and during the first phase of the IKN development program; (3) there is no significant difference in Debt to Equity Ratio before and during the first phase of the IKN development program.
The Impact Of The First Phase Of The Ikn Development Program On The Financial Performance Of Construction Service Companies Listed On The IDX Hutajulu, Novita Sari; Alfiana Antoh; Ulfah R Muslimin
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 10 No. 1 (2025)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v10i1.776

Abstract

This study aims to analyze the differences in financial performance before and during the first phase of the IKN development, measured by Return On Asset, Current Ratio, and Debt to Equity Ratio. The research utilizes a sample of construction service companies listed on the Indonesia Stock Exchange (BEI) during the period of 2018-2023. The analysis employs Paired Sample T-Test and Wilcoxon Signed Rank Test using SPSS 29. The findings of this research are as follows: (1) there is a significant difference in Return On Asset before and during the first phase of the IKN development program; (2) there is no significant difference in Current Ratio before and during the first phase of the IKN development program; (3) there is no significant difference in Debt to Equity Ratio before and during the first phase of the IKN development program.
Pengenalan Siklus Akuntansi dan Implementasinya Bagi Usaha Mikro di Kota Jayapura Muslimin, Ulfah Rizky; Tandililing, Elia Madatu; Patty, Maria Apriyane; Hutajulu, Novita Sari
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3879

Abstract

Kegiatan pengabdian kepada masyarakat di beberapa distrik di Kota Jayapura ini bertujuan untuk meningkatkan pemahaman dan kemampuan pelaku usaha mikro, kecil, dan menengah (UMKM) dalam pengelolaan keuangan yang terstandarisasi. Metode yang digunakan adalah pelatihan dan pendampingan langsung dengan melibatkan mahasiswa sebagai fasilitator. Pelatihan ini mencakup pengenalan Standar Akuntansi Keuangan untuk Entitas Mikro, Kecil, dan Menengah (SAK EMKM), serta praktik langsung dalam pencatatan transaksi dan penyusunan laporan keuangan. Hasil pelaksanaan menunjukkan tingkat partisipasi dan antusiasme yang tinggi dari para pelaku usaha, yang mencerminkan kebutuhan mendesak akan pengetahuan dalam pengelolaan keuangan. Temuan penting dari program ini adalah peningkatan pemahaman peserta tentang konsep pencatatan keuangan dan kemampuan mereka dalam mengklasifikasikan transaksi ke dalam akun-akun yang sesuai. Meskipun masih ada tantangan dalam penerapan sistem pencatatan yang lebih maju, pelaku UMKM mulai menunjukkan kemajuan dalam pengelolaan keuangan mereka. Kesimpulannya, program ini berhasil meningkatkan literasi keuangan pelaku UMKM di Papua, yang berpotensi meningkatkan efisiensi bisnis dan akses mereka ke sumber pembiayaan eksternal, sehingga berkontribusi pada pertumbuhan ekonomi lokal dan peningkatan kesejahteraan masyarakat di Papua.
Co-Authors Alfiana Antoh Muslimin, Ulfah Rizky Patty, Maria Apriyane Tandililing, Elia Madatu Ulfah R Muslimin