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Pengelolaan Keuangan Berbasis Gusjigang
Get PDFFinancial management has an important role in business operations. Every business is inseparable from what is called "money" including micro business. The purpose of this study is to explore financial management in micro-businesses that apply the philosophy of gusjigang. The methods used in this study are qualitative descriptive. Informants in this study consisted of two micro-business actors who struggled in the business of jenang Kudus and konveksi as well as the Department of Manpower, Industry, Cooperatives, and SMEs of Kudus Regency. The findings in this study of the philosophy of gusjigang consist of three series of words. First, gus which has a good meaning is used as a philosophy related to ethics in managing business finances. Second, ji has the meaning of falsifies applying, and continuing to learn accounting science to realize good financial management. Third, the gang which means trade is finalized by always being creative and innovative in maintaining business survival. The conclusion obtained from the results of this study shows that the philosophy of gusjigang is used as a philosophy and has become a character for micro-businesses in business financial management
PENGADOPSIAN STANDAR LAPORAN KEUANGAN SEBAGAI PEMEDIASI HUBUNGAN ANTARA LITERASI KEUANGAN DAN INKLUSI KEUANGAN TERHADAP KINERJA UMKM DI KOTA PEMATANGSIANTAR
Get PDFThis study aims to determine the adoption of financial reporting standards in mediating the relationship between financial literacy and financial inclusion on the performance of MSMEs in Pematang Siantar City. Library and field research design with a quantitative approach. The research subjects taken in this study were MSME actors in Pematangsiantar City. The research was carried out in eight sub-districts in Pematangsiantar City. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is Partial Least Square (PLS). The data analysis test tool uses the Smartpls statistical software. The results obtained were positive and significant between financial literacy and the adoption of financial reporting standards, financial literacy and MSME performance, financial inclusion and MSME performance, adoption of financial reporting standards and MSME performance, and positive and insignificant results between financial inclusion and adoption of financial reporting standards. the results of moderation obtained by the variable adopting financial reporting standards are proven to be able to mediate the relationship between financial literacy and MSME performanc
PENGARUH IMPLEMENTASI GOOD CORPORATE GOVERNANCE, KOMPETENSI AUDITOR INTERNAL DAN EFEKTIVITAS PENGENDALIAN INTERNAL TERHADAP KECURANGAN PRAKTIK PERBANKAN DENGAN WHISTLEBLOWING SYSTEM SEBAGAI VARIABEL MODERASI: Studi Kasus PT Bank Mandiri (Persero) Tbk Area Pluit Selatan Jakarta Utara
No full textThe purpose of this study aims to examine the variables implementation of good corporate governance, internal auditor competence and the effectiveness of internal control influences fraudulent banking practices with the whistleblowing system as a moderating variable. The population in this study consists of employees at the manager, officer, and supervisor level at PT Bank Mandiri (Persero) Tbk, South Pluit Area, North Jakarta. The sampling method used is simple sensus sampling. In this research, the total sample is 83 respondents. The type of data used was primary data obtained from the results of questionnaire answers by sample. The smart Partial Least Square (SmartPLS) path modelling method is used as an analysis method. The results of this study indicate that the competence of internal auditors and the effectiveness of internal controls significantly affect fraudulent banking practices. Meanwhile, implementing good corporate governance has no significant effect on fraudulent banking practices. Then the results of this study indicate that the whistleblowing system can moderate the influence of the competence of internal auditors and the effectiveness of internal controls on fraudulent banking practices. However, the whistleblowing system has not been able to moderate the effect of implementing good corporate governance on fraudulent banking practices
ISU PASCA IMPLEMENTASI PSAK 73 DARI SUDUT PANDANG EKSTERNAL AUDIT
Get PDFThis study aims to identify post-implementation issues of PSAK 73 in companies in Indonesia from 2020, through the perspective of a public accounting firm, KAP XYZ, and provide solutions to issues that still arise until 2022, which is the third year of PSAK 73 implementation. The implementation of PSAK 73, which began in 2020, has forced many companies in Indonesia to adapt their lease contracts and calculations related to their leases. The significant change from PSAK 30 to PSAK 73 caused a lot of confusion and errors in its application to companies in Indonesia. This research was conducted at one of the top ten public accounting firms in Indonesia, where most clients of the public accounting firm have an obligation to apply PSAK 73. The research instruments used in this study include in-depth interviews. The data analysis used in this research is descriptive analysis, with an inductive approach. The results of this study shows that there are many issues that occurred in the first year of implementation of PSAK 73 on KAP XYZ clients, where most clients did not correctly implement PSAK 73 in the first year. In addition, many clients make contract amendments to avoid the application of PSAK 73. Auditors from KAP XYZ were consulting and guiding clients in implementing PSAK 73 on their financial statements since 2020 until present time, to minimize similar miscalculations to happen in the following years. 
ANALISIS SWOT ATAS STRATEGI EKSPANSI RUMAH SAKIT HM DITINJAU DARI KINERJA KEUANGAN DAN NON KEUANGAN
Get PDFThis study aims to evaluate the expansion strategy at HM Hospital using a SWOT analysis based on its financial and non-financial performance. The theory and concepts used are Resource Based View Theory (RBV), SWOT analysis, theory of performance, and expansion. This research uses quantitative and qualitative methods based on case study analysis of HM Hospital. The results showed that the financial performance of HM Hospital based on financial ratios was still quite good in terms of liquidity, activity, solvency and investment ratios. However, in terms of profitability, it has not achieved sustainable profits and has tended to still suffer losses in the last four years. Based on non-financial performance, HM Hospital which operates distinctive of heart and internal medicine is already good in terms of buildings, technology, organization, innovation, reputation and services that focus on middle to lower patients. HM Hospital focuses on the best cost strategy to peak.competitive advantage. Based on the evaluation of financial and non-financial performance, HM Hospital can focus on four strategies, it is ST(Strength-Threat), SW(Strength-Weakness), WO(Weakness-Opportunity) and WT (Weakness-Threat). By maximizing it, HM Hospital's future expansion strategy can be growth by opening new branches in the form of clinics or hospitals and successfully being listed on the Indonesia Stock Exchange (IDX) in 2024 with careful preparation and planning
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia
Get PDFThis study aims to examine and analyze the effect of financial performance on firm value. This study also examines the effect of moderating Good Corporate Governance on the relationship between Financia Performance (Return on Assets) and Corporate Value. This type of research is quantitative research. The popilation in this study are Food and Beverage companie listed on the Indonesia Stock Exchange in the 2016-2020 periode with a total of 30 companies observed. The sampling technique used is purpose sampling based on certain criteria. Based on these criteria, obtained a sample of 8 compains. Testing research data using simple linear regression analysis to test the first hypothesis and multiple linear regression analysis using moderated regression analysis (MRA) to test the second hypothesis. The results of the research on the first hypothesis using simple linear regression analysis show that the financial performance projected by Retur on Assets (ROA) has a significant effect on the moderating variable, Good Corporate Governance (Institusional Ownership) is not able to moderate the relationship between Financial Performance Return om Assets anf Firm Value.
 
Efektivitas Inkubator bisnis terhadap pendampingan komunitas usaha: (Studi Kasus di sekolah Tinggi Ilmu Ekonomi Bima)
Get PDFThe existence of the STIE BIMA business incubator as a facilitation facility in accelerating entrepreneurial growth is expected to be the answer to some of the problems of business partners who will be incubated (tenants). This study aims to determine the effect of Business Incubator Effectiveness on Business Community Assistance with a case study at the Bima University of Economics. This research uses a quantitative descriptive approach. The research population is the entire business community assisted by Inbis STIE Bima totaling 165 groups. The research sample was determined by Stratified random sampling method, amounting to 100 respondents. The results of the study show that there is a significant effect of the effectiveness of the business incubator (Variable X) on assisting the business community (Variable Y) by the STIE Bima business incubator. So that it can be concluded that the effectiveness of the STIE Bima business incubator organization regarding business community assistance also shows evidence that there is significance. This research suggests that there is a need to increase the resource capabilities of the STIE Bima business incubator management team and collaboration with various policy-making stakeholders to support business community assistance
Menilai Audit Firm Rotation, Gender Komite Audit, Struktur Kepemilikan, Audit Fee Dan Kualitas Audit – Studi Kasus Pada Industri Perbankan Indonesia
Get PDFPoor audit quality has become the noteworthy issue in recent years, particularly in developing countries such as Indonesia. This study therefore aims to bridge the information and audit quality gap in Indonesia banking industries by examining the relationship between audit firm rotation, audit committee gender, and ownership structure on audit quality. Quantitative approach by employing logistic regression was used as the analysis method. The sample in this study was banking companies listed in Indonesia Stock Exchange which obtained 80 year-observation samples in the period of 2011-2020. The results of this study indicate that audit fees have a significant effect on audit quality. Meanwhile, audit firm rotation, audit committee gender, and ownership structure which are proxied by institutional ownership, managerial ownership, government ownership have no significant effect on audit quality
Analisis Technology Acceptance Model (TAM) Terhadap Pengguna Aplikasi Mobile Banking
Get PDFMobile banking application users have increased rapidly, but in its use there are still many problems experienced by users. This study aims to determine the level of user acceptance of the mobile banking application of a national bank using the Technology Acceptance Model (TAM) approach. In this study using the TAM framework, namely perceived usefulness, perceived ease of use, attitude to use, behavioral intention, and use of the actual system. The research was conducted on mobile banking application users in Tegal City using a purposive convenience sampling technique, obtained 104 respondents. The type of data used is primary data, namely data obtained directly from respondents. Methods of data collection using a questionnaire. The data analysis method uses the Partial Least Square (PLS) statistical test approach. The results showed that perceived ease of use had an effect on perceived benefits, perceived ease of use had an effect on attitudes of use, perceived benefits had no effect on attitudes of use, attitudes of use had had an effect on behavioral intentions, and behavioral intentions had had an effect on system use. The implications of the results of this study are input for banks to continue to improve mobile banking services in order to increase the number of mobile banking application users
Pengaruh Literasi Keuangan, Lifestyle Hedonis dan Sikap Keuangan Pribadi Terhadap Perilaku Keuangan Mahasiswa
Get PDFFinancial behavior is a person's ability to manage planning, budgeting, checking, managing, controlling, finding and storing daily financial funds. One of the factors that influence financial behavior is knowledge about financial literacy. The author's purpose is to determine the effect of financial literacy, hedonic lifestyle and personal financial attitudes on financial behavior in students of the economics faculty of management study program class l2018. The numberl of samplesl in thisl study werel 84 students usingl the slovinl formula. Thel analysis technique inl this studyl uses multiplel linear lregression, multiple correlationl determination, t testl and F ltest. Thel results ofl this studyl indicate thatl financial literacyl (X1) hasl a positivel and significantl effect onl financial behavior (Y). Hedonic Lifestyle (X2) hasl no effectl on financial behavior (Y). Personal financial attitude (X3) hasl no effectl on financial behavior (Y). Financiall literacy, hedonic lifestyle and personal financial attitudes simultaneously have a significant effect on financial behavior (studentsll of the 2018 classl of managementl study programl at Universitas Muhammadiyahl Sumatera Utara)