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Efisiensi Operasional UMKM Jasa Melalui Inovasi Sistem Reservasi dan Penjadwalan Fisik: Pendampingan pada UMKM Cut of Hope Hair Studio Aisyah Sanai; Adiba Eliana N; Daffa Rizky Athariansyah; M Farrel Sidharta; Magdalena Dora Junita M; Izza Abrar; M Shaka Yuliananda; Alya Putri
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 2 (2025): April-Juni 2025
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/tc2hw524

Abstract

Kegiatan ini merupakan bagian dari implementasi mata kuliah Manajemen Usaha Kecil dan Menengah (MUKM) yang dilakukan melalui pendampingan langsung kepada UMKM Cut of Hope Hair Studio di Surabaya. UMKM ini menghadapi sejumlah kendala dalam aspek operasional, seperti sistem reservasi yang masih dilakukan secara manual, belum adanya SOP yang baku, serta kurangnya koordinasi antar cabang. Kondisi ini menyebabkan pelayanan menjadi kurang efisien, rawan miskomunikasi, dan sulit dipantau secara terpusat. Melalui observasi dan wawancara, kami mengidentifikasi waktu-waktu tersibuk serta titik kritis dalam operasional harian usaha. Sebagai solusi, tim merekomendasikan dan mengimplementasikan pembuatan website booking untuk digitalisasi reservasi, pemasangan papan jadwal fisik sebagai alat bantu visual operasional, serta penyusunan alur kerja dan sistem pelaporan yang lebih terstruktur. Hasil dari pendampingan menunjukkan adanya peningkatan keteraturan kerja, efisiensi waktu, dan kemudahan pengelolaan operasional harian.
ANALYSIS OF THE DETERMINANTS OF ENTREPRENEURIAL INTENTION OF ACCOUNTING STUDENTS USING THE THEORY OF PLANNED BEHAVIOR APPROACH Rizki Ramadhan; Lilik Purwanti; Diwayana Putri Nasution; Alya Putri
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 6 (2025): December
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i6.636

Abstract

This study explores the factors influencing accounting students’ interest in entrepreneurship through a qualitative interpretive approach. Motivated by Indonesia’s relatively low entrepreneurship ratio of 3.74% compared to neighboring countries, the research seeks to understand why students’ entrepreneurial interest remains limited despite compulsory entrepreneurship courses and growing business opportunities. Using a descriptive qualitative design, data were collected through in-depth interviews and observations of 30 accounting students from the 2022 intake at Aceh Polytechnic and analyzed thematically. The results show that entrepreneurial motivation marked by hard work, perseverance, resilience, and goal commitment and entrepreneurial knowledge covering business fundamentals, risk management, opportunity recognition, and digital business practices significantly shape students’ entrepreneurial interest. The study concludes that entrepreneurial intention arises from the interaction of psychological, educational, and environmental factors, emphasizing the need to strengthen motivation and entrepreneurship education to cultivate innovative, self-reliant, and opportunity-driven graduates who contribute to sustainable economic development in Indonesia.
PENGARUH NON PERFORMING LOAN  DAN LOAN TO DEPOSIT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Astiani, Alya Putri; Alya Putri; Nurdin, Emillia; Basru, Andi Muhammad Fuad Ramadhan
Accounting Student Series on Emerging Trends Vol. 1 No. 01 (Maret) (2026): Navigasi Pengelolaan Keuangan di Era Transformasi Digital dan Kepatuha
Publisher : Jurusan Akuntansi, Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66896/asset.1.01.2026.7

Abstract

This  study  aims  to  analyze  the  effect  of  Non-Performing  Loan  (NPL) and Loan to Deposit Ratio (LDR) on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Stock prices  are  viewed  as  a  reflection  of  investors’  perceptions  of  company performance and risk; therefore, financial ratios that represent asset quality and  bank  liquidity  become  important  information  in  investment  decision- making. This study employs a quantitative approach using secondary data in the form of annual financial statements and stock prices on the publication date of the annual reports. The research sample consists of 19 banking companies with  a  total  of  57  observations,  selected  using  purposive  sampling.  Data analysis  is  conducted  using  panel  data  regression,  with  the  best  estimation model  determined  through  the  Chow  test,  Hausman  test,  and  Lagrange Multiplier test, resulting in the Random Effect Model as the most appropriate estimation model. The results indicate that, Non-Performing Loan (NPL) has a  negative  effect  on  stock  prices,  suggesting  that  an  increase  in  credit  risk reduces investor confidence. Meanwhile, Loan to Deposit Ratio (LDR) has no effect on stock prices, indicating that bank liquidity levels are not necessarily a  primary  consideration  for  investors  in  evaluating  banking  stocks  These findings support signaling theory, in which information related to credit risk is more strongly responded to by the market than liquidity indicators. This study is  expected  to  serve  as  a  reference  for  investors,  bank  management,  and regulators in understanding the factors influencing stock price movements in the banking sector.