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Filantropi Islam: Kinerja Badan Amil Zakat Nasional (BAZNAS) Pasca Pandemi Covid-19
Ayulyn Nisail Musyarofah;
Fiora Nur Oktivania;
Agus Eko Sujianto
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/digital.v2i2.1072
This article discusses the performance of the National Amil Zakat Agency (BAZNAS) during the post-Covid-19 pandemic in 2019-2021. Islam has advocated philanthropic activities to solve problems in society such as poverty. One of the philanthropic activities is zakat. Indonesia itself has an official institution that collects and manages zakat nationally, namely the National Zakat Amil Agency (BAZNAS). The existence of the Covid-19 pandemic has had an impact on all lines of life, including BAZNAS. The formulation of the problem in this research is regarding the performance of BAZNAS after the Covid-19 pandemic in 2019-2021. The type of research used in this research is quantitative research with a descriptive research approach. The sample used is the 2019-2021 BAZNAS financial reports. The performance measurement method used is the International Zakat Management Standard (ISZM) which consists of efficiency and capacity components. Based on this research, it was found that BAZNAS' performance was not good during the Covid-19 pandemic but after the Covid-19 pandemic, BAZNAS performance improved.
Analisis Dampak Krisis Ekonomi Terhadap Tingkat Ekonomi Makro Di Wilayah Bali
Rezzylina Dwi Akhirulyati;
Andrew Ari Fardana;
Muhammad Yasin
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/digital.v2i2.1074
This study aims to determine the impact of the economic crisis caused by the spread of the Covid 19 virus on the macroeconomic level in Bali. This research method uses qualitative methods and library research. Data collection techniques, namely recording important information in conducting data analysis by means of data reduction, displaying data and drawing conclusions so as to get conclusions. The results of the study show that the impact of the economic crisis caused by the spread of Covid 19 is very significant for the macroeconomic level of the Bali region. Bali is an area that is well-known for tourism so that most of Bali's Regional Original Revenue is based on the tourism sector. The lack of visitors coming from both local and foreign countries has caused Bali's original regional income to decrease and this has affected the country's foreign exchange earnings. The government's role in maintaining the welfare of its people who are fawning over Covid 19 has also caused the government's debt to increase to purchase social assistance to the community. Companies that are involved in the world of tourism are advised to maintain their health while adhering to health protocols to avoid another Covid-19 virus attack. The Bali government is also expected to be able to provide services to companies and communities affected by Covid 19 in providing jobs.
Peningkatan Profitabilitas Dan Free Cash Flow Terhadap Kebijakan Dividen
Melly Azahra Agustin;
Lidya Martha
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/digital.v2i2.1075
This study aims to see the effect of profitability proxied by return on assets and free cash flow on dividend policy in companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 – 2021. With a population of 810 companies, a sample of 32 companies was obtained using purposive sampling technique. The research method used in this research is quantitative. The data analysis technique uses panel data regression analysis with the regression model used is the fixed effect model which is processed with Eviews8 software. Based on the results of data analysis that has been carried out using hypothesis testing (t-test), proving that the profitability ratio proxied by return on assets has a significant effect on dividend policy, and the free cash flow variable has no significant effect on dividend policy in listed companies on the IDX.
Pengaruh Likuiditas Dan Ukuran Perusahaan Terhadap Profitabilitas Pada Perusahaan Manufaktur Subsektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021
Melfia Melfia;
Mike Kusuma Dewi
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/digital.v2i2.1081
This study is entitled The Effect of Liquidity and Company Size on Profitability in Manufacturing Companies in the Pharmaceutical Subsector Listed on the Indonesia Stock Exchange in 2017-2021. The formulation of the problem in this study is how the influence of liquidity and company size on profitability. This study aims to empirically analyze the effect of liquidity and firm size on profitability. The population in this study are Manufacturing Companies in the Pharmaceutical Subsector Listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample in this study uses a purposive sampling method, and based on the specified criteria, the number of samples is 8 companies. The data source in this study is secondary data obtained from the annual financial reports of companies listed on the Indonesia Stock Exchange for the 2017-2021 period by accessing www.idx.co.id. The analysis technique used is multiple linear regression analysis with the Eviews application tool. The results of this study indicate that Liquidity has a significant positive effect on profitability, and firm size has a significant negative effect on profitability.
Penggunaan Teknologi Pada Manajemen Sumber Daya Manusia Di Dalam Era Digital Sekarang
Dian Sudiantini;
Aura Naiwasha;
Auranisa Izzati;
Avrilia Ayunia W;
Brilian Putri A;
Cindy Rindiani
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/digital.v2i2.1082
In the current era of digitalization and globalization, information and communication technology has become an integral part of human life. The use of technology which is growing rapidly has also affected almost all aspects of life, including in the world of work. Technology has made work easier, increased productivity, and opened up new opportunities for companies to grow faster. Information and communication technology has now become an important factor in changing the way companies operate. Companies that are successful in dealing with technological change and can utilize it effectively will have a competitive advantage in the market. Therefore, Human Resource Management has undergone many changes since the start of the digital era. The digital era has had a significant impact on the way companies recruit, train and motivate their employees. In the digital era, companies not only need to understand technology, but also need to understand how technology can assist in their human resource management
Analisis Kinerja Keuangan Perusahaan PT Indofood Cbp Sukses Makmur Tbk Sebelum dan Sesudah Akuisisi
Ratih Mustika Sari;
Tika Dwi Prasasti;
Endang Kartini Panggiarti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/digital.v2i2.1084
This study was designed with the aim of digging up information on whether a company merger can be profitable and whether there are differences in the financial results of PT. Indofood Sukses Makmur uses liquidity (CR, QR), leverage (DER, DAR) and profitability (ROI, ROE). The method used in this study is a non-causal comparative method because it serves to provide an overview of the analysis of the relationship between status before and after the acquisition. The comparative non-causal method also provides information about the parameters and differences of several variables used in the research object through hypothesis testing. This research was conducted using quantitative descriptive analysis techniques and statistical tests (Paired Sample T-Test) to determine financial efficiency in companies PT. Indofood Sukses Makmur before and after the acquisition is based on a descriptive analysis method that varies up or down. The average ratio of changes experienced by the PT before the acquisition and after the acquisition. The company PT.Indofood Sukses Makmur's liquidity (CR and QR), profitability (ROI and ROE) and debt (DER and DAR) decreased.
Literature Review: Analisa Dampak Dari Financial Ratio Dan Firm Size Terhadap Kondisi Financial Distress
Rodisna Marselin Sitompul;
Sri Andini;
Ratih Kusumastuti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/digital.v2i2.1089
Financial distress is an event of financial downturn of the company which is the beginning of the liquidation of the company. The purpose of this study is to analyze the effect of financial ratio and firm size variables on the company's financial distress. Leverage, profitability, and liquidity are the types of ratios to use. The research method used was with literature review and used 12 relevant journal articles. The conclusion of this study is that profitability variable that influence financial distress conditions while liquidity and leverage variables do not affect these conditions. Company size as the last variable also does not have a significant influence on financial distress.
Analisis Komparatif Kinerja Keuangan Sebelum Dan Sesudah Akuisisi (Studi Kasus: PT Sumber Alfaria Trijaya Tbk Periode 2017-2018 Dan 2020-2021)
Rini Oktaviani Putri;
Puan Maharanti;
Ratih Kusumastuti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/digital.v2i2.1090
Acquisition is a type of company development strategy employed by corporations. The financial success of the company is impacted by acquisitions. An organization can determine the outcomes of its operational actions by its financial performance, which is represented by numerical figures. Financial ratios can be used to confirm financial performance. In this study, financial performance for the years 2017–2018 and 2020–2021 is measured and contrasted before and after PT Sumber Alfaria Trijaya Tbk was acquired. Descriptive and comparative methods, as well as quantitative methodology, are used in this kind of research. Secondary data is derived from the financial accounts (annual report). The current ratio and the return on investment before and after the acquisition differed significantly, according to the analysis's findings. As a ratio of debt to total assets and sales before and after the transaction, there has been no discernible change.
Analisis Kinerja Keuangan pada Perusahaan Daerah Air Minum (PDAM) Sebelum dan Selama Pandemi Covid-19 (Studi Kasus PDAM Tirta Dharma Batanghari Periode 2017-2021)
Siti Umami Khikmah;
Sintya Dame Kristin S;
Ratih Kusumastuti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/digital.v2i2.1093
As one of the Regional Owned Enterprises (BUMD), the main function of the regional drinking water company (PDAM) is a social function, namely providing and distributing clean water to the community. In addition, the PDAM must also gain profits so that operational activities can be sustainable and increase regional income. To measure sales of this function, an analysis of the PDAM's financial performance is carried out. The purpose of this study was to determine the health and financial performance of PDAM Tirta Batanghari from 2017 to 2021 before, during and after Covid-19. This type of research is quantitative research with documentation studies. The results of this study indicate that the PDAM's financial performance for 5 years has obtained good management costs, is liquid in fulfilling current liabilities but the profit earned has not been stable.
Analisa Rasio Profitabilitas Dan Rasio Likuiditas (PT. Pos Indonesia)
Hafiz Assiddiqi;
Hari Anugrah;
Ratih Kusumastuti
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 2 No. 2 (2023): Juni : Digital Bisnis : Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya
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DOI: 10.30640/digital.v2i2.1094
The budget reports of an organization are assessed by investigating monetary proportions. There are several categories of financial ratios, including profitability, leverage, and liquidity ratios. This study utilizes auxiliary information acquired by implication from PT Pos Indonesia's fiscal summaries by estimating liquidity proportions (Current Proportion, Speedy Proportion and Money Proportion) and productivity proportions (Net revenue, Return on Resources and Return on Value). Financial ratios are the focus of this study, which employs a quantitative approach and a descriptive analysis model to determine whether or not the values of these ratios comply with industry standards. The evaluation of PT Pos Indonesia's financial performance reveals financial performance fluctuations or instability based on the findings of the research.