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Strategi Keberlangsungan Bisnis Dalam Menghadapi Pandemi Covid-19
Get PDFThis study aims to understand the impact of the Covid-19 crisis on food and beverage companies and the business continuity strategies carried out by the companies to address the crisis. This study uses case study research with a qualitative approach. The data used in this study is secondary data collected from the chosen sample of food and beverage companies listed on the Indonesian Stock Exchange (IDX) in the form of annual reports, public exposure, news, and other public information during the time of crisis in 2020 and 2021. Sampling was conducted on 18 companies listed in the food and beverage sector on IDX that experienced negative sales in 2020 and 2021. Afterward, clustering was carried out on these companies into three categories based on market capitalization. From each market capitalization category, one company with the highest negative sales rate was selected for analysis. This study unveils that the Covid-19 crisis had a significant impact on each of the companies, not only seen in financial aspects but also in non-financial aspects. The impact of the Covid-19 crisis encourages companies to formulate new strategies to address the crisis and preserve their business continuity, even if they have to change the entire business mode
Analisis Ekonomis, Efisiensi dan Efektivitas Anggaran Pendapatan dan Belanja
Get PDFThe objective of this study was to understand the economical, efficient and effective implementation of the State Revenue and Expenditure Budget at the government institution. Data sources used in this study are financial reports especially budget ceiling and budget realization between the period of 2017 and 2021 fiscal year was obtained from The Online Monitoring of the State Accounting Treasury System, the Ministry of Finance of the Republic of Indonesia. The descriptive and comparative analyses were employed in this study. The results of the research show that Economic level in 2017-2021 fiscal year utilisation felt into the economical category as shown by the percentage of budget realization was less than 100% (<100%). The effective level of achievement for non-tax state income realisation between 2017 and 2021 fiscal year felt into a very effective criteria with the effective ratio was 103.62%; while that for the expenditure felt into a sufficient effective criteria with an average effective ratio was 91.30%. Cost efficiency ratio/expenditure realization to achieve the maximum revenue in the period of 2017 – 2021 suits for a very efficient category with the ratio for each fiscal year was less than 19%; thus economical, efficient and effective implementation of State Revenue and Expenditure Budget must continue to be improve
Pengaruh Leverage dan Pertumbuhan Perusahaan Terhadap Profitabilitas
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This study aims to determine the effect of leverage and company growth on profitability. The research method used is descriptive method with a quantitative research type. The data used in this research is secondary data of cement manufacturing companies listed on the Indonesia Stock Exchange in 2016 -202, the amount of data is 15. This research was conducted using a purposive sampling method. The analysis technique uses multiple regression models and uses the SPSS program.
This research is expected to be able to provide information to investors so that debt is high and low, because if debt increases, the company's condition is not healthy. The results of this study indicate that partially leverage has an effect and company growth has no effect on profitability. Simultaneous testing shows that leverage and company growth affect profitability
Rantai Pasokan Dalam Strategi Sektor Wisata Kabupaten Karawang Untuk Meningkatkan Pendapatan Asli Daerah: Rantai Pasokan
No full textKarawang Regency has quite a number of tourist destinations that can be visited by local and foreign tourists (foreign tourists). With so many tourists visiting, it will have a positive impact on the region as local revenue (PAD) or gross domestic product (GDP) and has a target of being able to increase benefits for the community, one of which is increasing job opportunities for local residents. The research method that will be used in this study is a qualitative method with an interpretive research paradigm and a case study approach, in obtaining data using interviews, observation and documentation. Data analysis that will be used in this study is triangulation using primary data and secondary data. The results of this study are that the Karawang Regency government can implement and develop the tourism sector supply chain with the Pentahelix concept, where the Pentahelix concept has three developments, namely the first accessibility related to access to tourist destination locations, the second amenity functions to maintain and improve facilities and infrastructure in the tourist destination environment, and the three attractions that focus on activities or new rides in tourist area
Moderasi Kepemilikan Institusional Pada Ukuran Perusahaan dan Profitabilitas Terhadap Manajemen Laba
Get PDFMenurunnya Stabilitas Nasional dan munculnya berbagai kebijakan baru di tahun pertama Covid 19, khususnya sektor perbankan, berdampak pada penerapan adaptasi baru bagi perusahaan perbankan dalam mengelola kegiatan operasional manajemen perusahaan dan menjaga kesinambungan perbankan dalam memberikan pelayanan terbaik di tengah pandemi. Penelitian ini bertujuan untuk membuktikan seberapa kuat lemahnya kepemilikan institusional memoderasi pengaruh ukuran perusahaan dan profitabilitas terhadap manajemen laba pada perusahaan perbankan di Bursa Efek Indonesia (BEI) selama tahun pertama Covid 19 (2019-2020). Metode penelitian menggunakan kuantitatif deskriptif dengan purposive sampling sebanyak 6 sampel dan 48 data laporan keuangan triwulanan perusahaan perbankan di Bursa Efek Indonesia selama tahun pertama Covid 19 (2019-2020). Teknik analisis data menggunakan regresi linier berganda dengan pengujian hipotesis menggunakan Moderation Regression Analysis (MRA), serta pengolahan data melalui SPSS versi 25. Penelitian ini menunjukkan hasil bahwa ukuran perusahaan dan profitabilitas tidak berpengaruh terhadap manajemen pendapatan. Demikian juga, kepemilikan institusional tidak berpengaruh pada manajemen pendapatan, tetapi setelah digunakan sebagai variabel moderating, kepemilikan institusional menunjukkan hasil yang mampu memperkuat pengaruh ukuran perusahaan dan profitabilitas terhadap manajemen pendapatan
Kesulitan Keuangan Perusahaan Semasa Covid-19
Get PDFCorporate financial distress is a hot topic among practitioners and academics. This financial difficulty can lead to a bankrupt position if not handled properly. Much research has been done on financial problems, but it was still limited during the Covid-19 pandemic. Some companies affected by could-19 (lockdown policy) may experience finances such as tourism, transportation and other sectors. This research investigates whether there are differences in financial difficulties before and during the pandemic (2018-2019 and 2020-2021). In addition, this study also aims to test whether financial ratios contribute to financial distress. The role of audit committee effectiveness as a moderating variable between financial ratios and financial distress is also tested in this study. Using 18 companies engaged in the restaurant, hotel and tourism sector as research samples (41.42% of the population) with the data period 2018-2021. Different tests and regression tests were used to answer research questions. The results show that the sample companies experienced financial difficulties during the pandemic (2020-2021) because their z-score values were lower than 2018-2019, with significant differences. The regression results show that liquidity has a positive effect on financial distress. The audit committee's effectiveness acts as a moderating variable between leverage and financial difficulties. In other words, a high level of audit committee effectiveness will strengthen the positive leverage relationship with the z-score or lower financial distress. One of the control variables (firm age) has a negative effect on the z-score. In other words, the older the company, the lower the level of financial distress. This research has theoretical implications where agency theory can explain the relationship between leverage and financial condition with the role of audit committee effectiveness
Perkembangan UMKM Di Indonesia : Peran Pemahaman Akuntansi, Teknologi Informasi dan Sistem Informasi Akuntansi
Get PDFThis study aims to determine the development of MSMEs in Indonesia which is influenced by several factors including the role of understanding accounting, information technology, and information systems. The sampling technique used a census technique with a total of 100 respondents who were randomly selected. The analytical test tool used is SmartPLS v.3.2.9 with the SEM (Structural Equation Modeling) analysis method. This analysis is a statistical testing technique to describe the simultaneous linear relationship between indicator variables and variables that cannot be measured directly. This research method uses a quantitative approach with explanatory research with measurement models of Convergent Validity, Discriminant validity, Composite reliability, Alpha Cronbach indicators, and statistical hypothesis testing. The results of this study indicate that the P-Values are 0.000 <0.05 so that Accounting Understanding has a positive and significant influence on the development of MSMEs in Indonesia, the P-Values are 0.054 > 0.05 so that the Utilization of Information Technology has no direct and significant influence on The development of MSMEs in Indonesia and the influence of the variable Accounting Information System on the development of MSMEs has a P-Value of 0.001 <0.05 so that the Accounting Information System has a direct and significant effect on the development of MSMEs in Indonesia
Pengaruh Corporate Governance Terhadap Keterjadian Restatement Perusahaan Go Public
Get PDFTujuan dari penelitian ini adalah untuk menganalisis pengaruh perubahan kebijakan, perubahan estimasi dan keahlian keuangan secara simultan terhadap terjadinya restatement pada perusahaan yang go public. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif. Sumber data sekunder yang digunakan dalam penelitian ini diperoleh dari laporan keuangan perusahaan sektor manufaktur tahun 2019 sampai dengan tahun 2021 yang telah dipublikasikan secara lengkap di BEI. Sampel dalam penelitian ini adalah 22 laporan keuangan perusahaan manufaktur tahun 2019-2021. Hasil penelitian menunjukkan bahwa perubahan kebijakan akuntansi secara parsial tidak berpengaruh signifikan terhadap penyajian kembali, sedangkan perubahan estimasi dan keahlian keuangan secara parsial berpengaruh signifikan terhadap penyajian kembali. Perubahan kebijakan, perubahan estimasi dan keahlian keuangan secara bersamaan berpengaruh signifikan terhadap penyajian kembali
Human Capital dan Tata Kelola Terhadap Tingkat Keberhasilan BUMDes Dengan Kinerja Keuangan Sebagai Variabel Mediasi
Get PDFThe government's efforts to realize people's welfare are carried out evenly in various fields, one of which is the welfare of the economic community both in urban and rural areas. As a follow-up to efforts to increase the economic welfare of rural communities, the government initiated the Establishment of Village Owned Enterprises or commonly known as BUMDesa. As the basis for the establishment of BUMDes, namely in the framework of launching village community initiatives, developing village potential, managing and utilizing the village's natural resource potential, human resources that have the potential to manage, and with capital participation from the village government in the form of village wealth financing handed over to be borne as part of BUMDes business. This study aims to determine the effect of human capital, governance on the success rate of BUMDes with financial performance as a mediating variable. This study used quantitative research methods, while data collection techniques were carried out using documentation and questionnaires. The sample used in this study was selected using the purposive sampling method. The data obtained was then analyzed using the SmartPLS program. The results showed that human capital had a significant negative effect on financial performance and village success, governance had a significant negative effect on village success but a significant positive effect on financial performance, financial performance had a significant positive effect on BUMDes success, financial performance had no direct effect on capital human resources and the success of village governance
Kinerja keuangan sebelum dan selama pandemi Covid-19 perusahan subsektor Telekomunikasi
Get PDFThe spread of the Covid-19 pandemic had an impact on all community activities from the educational, health, and economic aspects. Restrictions on activities imposed by the governments of various countries have reduced the volume of sales and production of business companies which had an impact on the company's financial performance. The purpose of the research is to analyze how significant the difference is in the financial performance of telecommunications sub-sector companies listed on the Indonesia Stock Exchange between before and during the covid-19 pandemic. This study uses the telecommunications subsector because, during the covid-19 pandemic, the industry has been considered to have a positive impact, but not all of them experienced positive financial growth. The measured financial performance includes profitability, liquidity, and solvency. The population consists of all telecommunications sector companies listed on the Indonesia Stock Exchange. The number of samples in this study is 19 telecommunications sub-sector companies consecutively for the 2018-2021 with saturated sampling technique. This type of research is is a descriptive quantitative study using a paired sample t-test. The findings show that the company's profitability and solvency before and during the Covid-19 pandemic experienced significant decrease. However, the company's liquidity did not change significantly during that tim