Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
Not a member yet
738 research outputs found
Sort by
Edukasi Pengolahan dan Penanaman Tanaman Obat Keluarga sebagai Upaya Mengurangi Penyakit Hipertensi dan Asam Urat di Desa Curah Cottok, Situbondo
No full textHypertension and gout are common among the elderly, negatively affecting their quality of life. Preventive measures are essential to avoid complications that may worsen with age. This community service activity aimed to educate the elderly on preventing hypertension and gout using family medicinal plants, such as roselle, butterfly pea flower, and bay leaves. The program took place on November 29–30, 2024, in Curah Cottok Village, Situbondo, using lectures, discussions, and hands-on practice in planting and processing herbal plants. Thirty-two participants, including elderly individuals and health volunteers, actively participated. The results showed an increased understanding among participants regarding the benefits of medicinal plants as a preventive measure for diseases. The program also encouraged the use of household land for growing herbal plants that are beneficial to health. This initiative is expected to enhance public awareness and foster self-reliance in maintaining health naturally and sustainably
Literasi Laporan Keuangan Sederhana bagi Ibu Rumah Tangga
No full textPagerungan Besar Village is one of the villages in the Sapeken District with outstanding natural resource potential. This community service activity is essential, as many housewives still require financial literacy, particularly in managing household finances effectively. Two primary issues are identified: the lack of understanding of financial reports and the inability to prepare them. This activity aims to educate housewives on the benefits of financial reporting and offer training on creating financial reports. The activity was conducted on Monday, October 7, 2024, with 20 housewives participating. The socialization and training were held at a resident's house located on Jl. H. Mohammad Said, Pagerungan Besar Village, Sapeken District, Sumenep Regency. The method used was deemed appropriate for addressing the existing problems. The program consisted of three stages: preparation, implementation, and evaluation. Based on the outcomes observed during the activity, there was a noticeable improvement in the participants' understanding of simple financial reporting
Effectiveness and contribution of retribution and local taxes to the increase of local revenue of DKI Jakarta
No full textPurpose: This study aims to analyze the effectiveness and contribution of local levies and taxes to increasing local revenue. This analysis is based on Article 5 of Law Number 33 of 2004 concerning Regional Original Revenue and Law Number 28 of 2009 concerning Regional Taxes, and Regional Levies applied in DKI Jakarta for the 2017-2019 Period. Methods: The method used in this research is descriptive qualitative research with the associative process. For data collection, researchers conducted oral interviews, observation, and documentation. In collecting data, the subject of this research is the DKI Jakarta Regional Revenue Agency, and the object is the 2017-2019 Regional Original Revenue sourced from local levies and local taxes in DKI Jakarta. Findings: The results of this study indicate that Regional Retribution Revenue and Regional Tax Revenue in DKI Jakarta are effective in increasing local revenue. The contribution of local tax revenue in DKI Jakarta is outstanding. However, the contribution of local levy revenue in DKI Jakarta is less significant in increasing local revenue. Practical Implications: This study shows that local levy and tax revenues in DKI Jakarta effectively increase local revenue, with an excellent contribution of local taxes. However, the contribution of local retribution is still minimal, so the government needs to pay more attention to this sector. To maximize own-source revenue, the government of DKI Jakarta is advised to improve the management strategy of retribution and create innovations that attract public participation in retribution collection
Financial performance in Central Java Provinces: the role of regional income and allocation funds during 2016-2020
No full textPurpose: This study aims to test and obtain empirical evidence of the influence of local revenues, special allocation funds, and general allocation funds on financial performance in the Central Java region during the 2016-2020 period.
Methods: This study employed a purposive sampling method with a population consisting of 35 regencies/cities in Central Java for the period 2016-2020. Data analysis was conducted using multiple linear regression analysis with the assistance of SPSS version 23.
Findings: The results indicated that Regional Original Income and special allocation funds significantly affect regional financial performance, while the general allocation fund does not considerably influence economic performance.
Practical Implications: This study provides insights for local governments to focus on enhancing local revenue and effectively utilizing special allocation funds to improve financial performance. Governments should manage general allocation funds wisely to reduce dependence on these funds
Analisis kinerja keuangan dengan rasio likuiditas, rasio aktivitas, rasio hutang dan rasio profitabilitas
No full textThis research aims to determine the financial performance of PT. TBT, Tbk from 2020 to 2022. The methodology used is documentation in the form of financial report data obtained from the official website of the Indonesia Stock Exchange. Analysis is carried out through calculating four types of ratios. The ratio in question is the liquidity ratio represented by the Current Ratio (CR) and Quick Ratio (QR). Then the second is the activity ratio represented by Inventory Turnover (ITO), Average Collection Period (ACP), Average Payment Period (APP), and Total Asset Turnover (TATO). Third, the solvability ratio is represented by the Debt Ratio (DR) and Times Interest Earned Ratio (TIE). And the last ratio is the Profitability Ratio which is represented by Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Total Assets (ROA), Return on Common Equity (ROE). Results of research and analysis of PT's financial reports. TBT, Tbk from 2020 to 2022, it is known that based on the company's current ratio and quick ratio it has decreased every year. In terms of activity ratios, it can be seen that ITO has experienced a significant increase, ACP in the form of days has decreased, while APP has experienced fluctuations, and TATO has experienced a significant increase. Then the debt ratio, both seen from the company's DR and TIE, experiences fluctuations. Regarding the profitability ratio itself, if we look at the company's GPM, it has experienced a significant decline. Then if you look at OPM, NPM, ROA and ROE, the company experiences fluctuations every year
Financial risk tolerance based on gender, age, and formal education: the perspective of businesspersons
No full text In the marketplace competition, every business, including those belonging to micro, small, and middle firms, must face the risk. In the optimistic view of entrepreneurs, this risk may upsurge the return. This investigation tries to verify and analyze financial risk tolerance (FRT) based on three demographic factors: gender, age, and formal education. The population comes from entrepreneurs in Bandung City, who used the snowball sampling technique to obtain the samples. Through the survey between August and October 2022, this study successfully collected 101 people. This study uses a structural equation model based on a partial least square to analyze the response through hypothesis testing. The analysis results demonstrate that males are more tolerant of financial risk than females, and age negatively affects FRT. However, formal education does not relate to FRT. 
Analisis laporan keuangan terhadap financial distress pada sektor barang konsumen primer
No full textThe aim of this research is to determine which companies will bear or face the risk of bankruptcy during the Covid-19 pandemic. The aim of this research is to create a more accurate model in predicting financial distress. The subjects of this research were 75 major consumer product industrial manufacturing companies listed on the Indonesia Stock Exchange (BEI) between 2020 and 2022. The Grover, Altman Z-Score, Springate, and Zmijewski methods were used in the analysis. Researchers used quantitative research methods and descriptive analysis. Based on research findings, the Altman Z-Score model which has an accuracy of 29% is the most accurate model of the four models tested in the primary consumer products sector listed on the IDX. The other three models, namely the Springate model, Zmijewski model, and Grover model, each have accuracy levels of 12%, 4%, and 1%. Thus, the Altman Z-Score model can be said to be the most helpful in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange in the primary consumer products sector between 2020 and 2022
Pengaruh e-service quality, live streaming shopping dan flash sale terhadap keputusan pembelian produk fashion pada platform Shopee
No full textThis research was conducted to analyze the effect of e-service quality, live streaming shopping, and flash sales on purchasing decisions for fashion products on the Shopee Platform. This research was conducted in Surabaya with a population of people who live in Surabaya and by the research boundaries set by the researcher, namely respondents at least 17 years old, Shopee users, and have purchased fashion products at least three times and have seen and purchased fashion products on Shopee live and Shopee flash sales. This research's primary data was obtained by distributing questionnaires to a research sample of 150 respondents. The quantitative method used in this study is the PLS-SEM (Partial Least Square- Structural Equation Modeling) data analysis technique. Based on the results of data analysis, it is found that e-service quality, live streaming shopping, and flash sales have a positive and significant effect on purchasing decisions for fashion products on the Shopee platform
Pengaruh corporate social responsibility dan corporate governance terhadap tax avoidance dengan earning performance sebagai pemoderasi
No full textThe purpose of this study is to test and provide empirical evidence of the influence of independent variables CSR as measured by LN Charitable Donations and CG as measured by LN Board Remuneration on the influence of dependent variables, namely Tax Avoidance as measured by ETR with a moderating variable, namely Earning Performance, which is measured using Return On Assets (ROA). This study will then use multiple regression analysis, which begins with descriptive statistical testing, classical assumption testing, and hypothesis testing. Data testing is assisted by using the E-Views program. The results of this study show that CSR and CG do not affect ETR, and ROA cannot moderate the relationship between CSR and CG on ETR.
Public interest statements
This research can provide practical benefits for companies, regulators, and academics in understanding and managing effective Tax Avoidance, CSR, and CG practices to improve financial Performance. It can also encourage more responsible business practices and improve corporate accountability in terms of tax compliance and corporate financial transparency
Pengelolaan Ikan Hias Dan Konsumsi Kelompok Al-Ayyubi di Pancoran Jakarta Selatan
No full textThis Community Service Program has been implemented in April 2024 at the Al-Ayyubi Ornamental Fish Cultivation and Consumption Group Jl. Pancoran Barat IXG, RT08/RW03, Kelurahan Pancoran, Kecamatan Pancoran, South Jakarta 12780. The problem faced by the Al-Ayyubi Ornamental Fish Cultivation and Consumption Group is that the management of ornamental fish cultivation and consumption ponds has not been maximized. The aim to be achieved is to motivate the group in managing ornamental fish cultivation and consumption ponds. The method used is a social approach method in the form of counseling and training. This program begins by educating the public with knowledge about the use of fish farming ponds through counseling and assistance, then continues with practicing in the field or in ponds near the RT office. So that the community can practice and develop fish farming management patterns in the group. The achievements that will be obtained after training and counseling are carried out, the group can manage, carry out fish cultivation properly, correctly and can make optimal use of fish cultivation pond land, therefore it can increase the income of community empowerment groups