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The Anomaly of Leading Indicator Lydia I. Kumajas; Novie Rarung; Natalia A. Malau
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1716

Abstract

The counter cyclical strategy used to deal with the Covid-19 pandemic is through fiscal policy, government expenditure by refocusing on the health sector and economic recovery. This policy is not only carried out in Indonesia but in other affected countries. In general, government expenditure has made positive impact on GDP, but during the COVID-19 pandemic this affect became negative. Using data from 137 countries, government health expenditure has a negative impact on GDP. If government expenditure policies continue to focus on health care, it will have an impact on other sectors, ultimately negative economic growth. In addition to refocusing on health expenditure, there are also assistance programs for affected communities. Higher aid should affect the GDP, but there is no difference in GDP growth between the two groups of countries based on the percentage of income support. Government expenditure policies in each country certainly aim to maintain the stability of the country, but the policy objectives should be allocated not only curatively but also preventively by taking into account the long-term impact post covid-19 Era. Keywords: GDP, Government Expenditure, Government Health Expenditure, Income Support, Refocusing.
FINANCIAL DISTRESS PERUSAHAAN TRANSPORTASI DI INDONESIA SEBELUM DAN SAAT PANDEMI COVID-19 Lydia Ivana Kumajas
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.304 KB) | DOI: 10.25105/jipak.v17i1.8698

Abstract

Bankruptcy is a frightening specter where companies are powerless to handle financial distress situations due to various causes. In 2020 the health crisis due to the Covid-19 pandemic hit all countries without exception. One of the sectors affected is transportation, on the Indonesian stock exchange listed transportation companies in the sub-sector are 74 transportation. This study examines the financial distress of 16 major transportation companies with the Altman and Grover bankruptcy indicators before and during the Covid-19 pandemic. Based on the results of the calculation of the Altman model, it indicates that the transportation companies in the period before Covid-19 and during Covid-19 were more in the red zone of financial distress compared to the Grover model. However, on average, both models are in financial distress both during the Covid-19 pandemi and before the Covid-19 pandemic. This result is confirmed by the paired sample t-test, where the financial distress of transportation companies in Indonesia is not significantly different both before and during the Covid-19 pandemic in the two financial distress measurement models. In other words, both before Covid-19 and during Covid-19, transportation companies in Indonesia had experienced financial distress.
Pengaruh Struktur Modal Dan Pertumbuhan Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Sektor Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2020 Yuwinda Manarisip; Tinneke Sumual; Lydia Kumajas
Manajemen dan Kewirausahaan Vol. 3 No. 2 (2022): Manajemen dan Kewirausahaan
Publisher : Manajemen FE Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/mk.v3i2.3926

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dan mengetahui pengaruh struktur modal dan pertumbuhan perusahaan terhadap kebijakan dividen. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil melalui website resmi Bursa Efek Indonesia (www.idx.co.id) dan menggunakan metode asosiatif yang bersifat kuantitatif. sampel dalam penelitian ini terdiri dari 16 perusahaan sektor aneka industry yang terdaftar di Bursa Efek Indonesia selama 6 tahun, yaitu dari tahun 2015-2020. Metode analisis yang digunakan dalam penelitian ini menggunakan analisis regresi data panel dengan Random Effect Model (REM) sebagai model yang terpilih. Hasil penelitian menunjukkan bahwa Struktur Modal (DER) berpengaruh negative dan signifikan terhadap kebijakan dividen (DPR) hasil penelitian ini didukung oleh teori keagenan. Pertumbuhan perusahaan (Aset/Growth) berpengaruh positif dan tidak signifikan terhadap kebijakan dividen (DPR) hasil penelitian ini didukung oleh signalling Theory.   The purpose of this study is to analyze and determine the effect of capital structure and company growth on dividend policy. The data used in this study is secondary data taken through the official website of the Indonesia Stock Exchange (www.idx.co.id) and using quantitative associative methods. The sample in this study consisted of 16 companies in the various industrial sectors listed on the Indonesia Stock Exchange for 6 years. The analytical method used in this study uses panel data regression analysis with the Random Effect Model (REM) as the chosen model. The results show that capital structure (DER) has a negative and significant effect on Dividend Policy (DPR). The results of this study are supported by agency theory. Company growth (Assets/Growth) has a positive and insignificant effect on dividend policy (DPR). The results of this study are supported by signaling theory.  
Financial Retirement Plan Based on Knowledge-Based View Theory Perspective Kumajas, Lydia Ivana; Wuryaningrat, Nikolas Fajar
Jurnal Manajemen Teknologi Vol 21, No 3 (2022)
Publisher : SBM ITB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12695/jmt.2022.21.3.5

Abstract

Abstract. Retirement usually occurs in the age range of 55–65, depending on the type of job. However, during the COVID-19 pandemic, it may not be adequate to measure retirement only by age because many employees were forced to retire early. Thus, the issue of retirement planning has once again become a relevant issue to discuss. Most previous studies explain that retirement planning uses the theory of planned behavior, but unlike these, this study approaches retirement planning with the knowledge-based view theory. The theory of knowledge-based view can explain knowledge as a fundamental resource for an individual’s ability to plan retirement. Data was collected for this study from a survey for employees and professionals in Indonesia and was analyzed with PLS-SEM. Empirical evidence showed that knowledge sharing actually weakens the influence of family financial education on retirement planning. Therefore, it can be concluded that knowledge sharing cannot strengthen family education to make better retirement planning. This study also revealed the possibility that knowledge sharing could change employee retirement planning into other financial plans that are also beneficial for retirement.Keywords: Retirement planning; theory planned behavior; knowledge-based view; knowledge sharing; financial planning Abstrak. Pensiun biasanya diukur berdasarkan usia, dalam rentang usia 55-65 tahun, tergantung pada jenis pekerjaannya. Namun, di masa pandemi Covid-19, masa pensiun mungkin tidak lagi cukup diukur dengan hanya berdasarkan usia. Hal itu dikarenakan banyak karyawan yang terpaksa pensiun dini selama pandemi.  Dengan demikian pada masa pandemi isu perencanaan pensiun sekali lagi menjadi masalah yang menarik untuk didiskusikan. Sebagian besar penelitian sebelumnya menjelaskan perencanaan pensiun menggunakan dasar theory planned behavior (TPB), namun berbeda dengan banyak penelitian sebelumnya, dalam penelitian ini perencanaan pensiun didekati dengan teori knowledge-based view theory (KBV). Teori KBV diasumsikan bisa menjelaskan pengetahuan sebagai sumber daya mendasar bagi kemampuan individu untuk membuat perencanaan pensiun. Dalam survei yang dilakukan terhadap karyawan dan profesional di Indonesia. Data yang terkumpul kemudian dianalisis dengan PLS-SEM. Bukti empiris menunjukkan bahwa berbagi pengetahuan justru melemahkan pengaruh antara pendidikan keuangan keluarga terhadap perencanaan pensiun. Oleh karena itu, dapat disimpulkan bahwa berbagi pengetahuan tidak bisa menguatkan pendidikan keluarga untuk membuat perencanaan pensiun yang lebih baik. Dalam penelitian ini juga diungkapkan adanya kemungkinan bahwa berbagi pengetahuan dapat membuat perubahan pada perencanaan pensiun karyawan menjadi rencana keuangan lainnya yang bermanfaat juga bagi masa pensiun, dimungkinkan untuk membuat perubahan dalam perencanaan pensiun menjadi bentuk lain dari perencanaan keuangan.Kata kunci: Perencanaan pensiun; theory planned behavior; knowledge-based view; berbagi pengetahuan; perencanaan keuangan
Pengaruh Pengetahuan Produk Terhadap Niat Beli Produk Wardah Sebagai Kosmetik Halal Melalui Sikap Konsumen Veronica Moniaga; Tinneke E. M Sumual; Lydia Kumajas
Manajemen dan Kewirausahaan Vol. 4 No. 1 (2023): Manajemen dan Kewirausahaan
Publisher : Manajemen FE Unima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/mk.v4i1.6789

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan produk dan sikap konsumen terhadap niat beli. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dan menjaring 75 responden dengan metode purposive sampling dimana kriteria responden adalah pengguna produk kosmetik halal. Hasil penelitian menunjukkan pengetahuan produk dan sikap konsumen mempengaruhi niat beli konsumen dan adanya peran mediasi yang ditunjukkan oleh sikap konsumen. Berdasarkan temuan ini, perusahaan sebaiknya memperhatikan pembentukan sikap konsumen sebagai landasan kebijakan strategi pemasaran.   This study aims to determine the influence of product knowledge and consumer attitudes on purchase intentions. This current study used a descriptive quantitative approach and netted 75 respondents with a purposive sampling method where the criteria for respondents were users of halal cosmetic products. The results showed that product knowledge and consumer attitudes influenced consumer purchase intentions and the mediating role shown by consumer attitudes. Based on these findings, companies should pay attention to the formation of consumer attitudes as the basis for marketing strategy policies.
ANALISIS TRANSFER PENGETAHUAN USAHA KECIL DAN MENENGAH DI TANA TORAJA Nikolas Fajar Wuryaningrat; Krisdayanti Rapa; Lydia I. Kumajas
JRMA (Jurnal Riset Manajemen dan Akuntansi) Vol 11, No 2 (2023): Periode Agustus - November
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jrma.v11i2.1161

Abstract

Penelitian ini bertujuan untuk menganalisis aktivitas transfer pengetahuan usaha kecil menengah (UKM) usaha kopi di Tana Toraja. Literatur manajemen pengetahuan menjelaskan bahwa sumber daya pengetahuan sangatlah penting karena merupakan aset organisasi yang harus diperhatikan yang memberikan manfaat pada pengembangan kemampuan inovasi. Dalam penelitian ini, mengkaji hasil secara deskriptif. Responden penelitian adalah 153 responden. Hasil penelitiannya menjelaskan bahwa dimensi akivitas transfer pengetahuan mendonasikan pengetahuan dipersepsikan lebih sering dilakukan dibandingkan dengan aktivitas mengumpulkan pengetahuan. Dengan demikian, UKM Kopi Toraja lebih cenderung mentransfer pengetahuan dengan kerelaan hati dan relatif lebih spontan tanpa harus diminta terlebih dahulu.This study is intended to analyze the knowledge transfer activities of small and medium enterprises (SMEs) of coffee businesses in Tana Toraja. Knowledge management literature explains that knowledge resources are very crucial since it is an organizational asset that needs to be considered which provides benefits to the development of innovation capabilities. In this research, examine the results descriptively. The respondents were 153 respondents. The results of the study explain that the dimensions of knowledge transfer activities knowledge donating are perceived to be more frequently practiced compared to knowledge collecting activities. Thus, Toraja Coffee SME tends to transfer knowledge willingly and relatively more spontaneously without having to be requested first.