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Comparative analysis of financial performance in the tourism industry before and during the COVID-19 virus outbreak Subing, Hesty Juni Tambuati; Nugroho, Randhy; Lapae, Kanaya
Jurnal Manajemen Vol 21 No 1 (2024)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/jam.v21i1.1437

Abstract

This research seeks to conduct a comparative analysis of the financial performance among companies within the tourism industry sector, restaurants, and hotels listed on the IDX as measured by financial ratios (CR, DER, ROE, TATO) and Stock Price. Employing a quantitative research approach, the study utilized secondary data collected from quarterly financial reports spanning from 2018 to the quarter of 2021. The sampling method was purposive, with seven companies included in the study. The normality test was conducted using the Kolmogorov-Smirnov method; it was determined that the dataset did not exhibit a normal distribution, so the non-parametric Wilcoxon signed-rank test was used. The study's findings indicate that the CR and DER did not exhibit significant differences before and during the Covid-19 virus outbreak. Conversely, ROE, TATO, and Stock Prices demonstrated notable differences before and during the Covid-19.
Dividend Policy as a Moderating Variable on the Effect of SIZE, Debt Policy, and Profitability on Stock Returns Apriansyah, Poni Melati; Subing, Hesty Juni Tambuati; Sari, Imelda; Nugroho, Randhy
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2715

Abstract

Currently the economy in Indonesia is developing rapidly. Indonesia's economic growth in 2021 will also improve. The goal of investors investing in a company is to obtain returns. Then, there are several factors that influence stock returns, including company size, debt policy and profitability. This research aims to examine the influence of Company Size, Debt Policy and Profitability on Stock Returns with Dividend Policy as a moderating variable in non-financial companies included in the LQ45 stock index on the Indonesia Stock Exchange (BEI) for the 2017-2022 period. The sample for this company was 18 companies using the purposive sampling method. The analytical method used is multiple linear regression techniques and Moderated Regression Analysis (MRA) testing using the SPSS version 29.0 application. The research results show that company size has a significant effect on stock returns. Debt policy and profitability have no significant effect on stock returns. Dividend policy can moderate company size on stock returns. However, dividend policy does not moderate debt policy and profitability on stock returns.
Analysis of the Factors Influencing Cash Holding in Corporation Subing, Hesty Juni Tambuati; Yalin, Felita Linta
Research of Economics and Business Vol. 1 No. 1 (2023): MARCH 2023
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v1i1.28

Abstract

This study examines the effect of net working capital, leverage, and cash flow on cash holding in the Pharmaceutical Industry Sub-Sector corporation listed on the Indonesia Stock Exchange (IDX) in 2016-2020. This study uses a sample of pharmaceutical industry sub-sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique in this study used purposive sampling and obtained a sample of 9 companies. This study uses secondary data, namely financial statements obtained from the Indonesian Stock Exchange (IDX) official website. The analytical method used is a panel data regression model with the EViews 10. The results of this study indicate that only the Net Working Capital variable does not affect Cash Holding. In contrast, the other independent variable does not affect Cash Holding, while the other independent variables used in this study have an effect. This research is used to provide an overview to companies that cash holding policies are good for companies and provide an overview as a reference for consideration in making investment decisions by taking into account the impact of making cash holding decisions by companies
Simulasi dan Pendampingan, Pengelolaan serta Pelaporan Keuangan Badan Usaha Milik Desa (BUMDes) di Wilayah Kecamatan Cimenyan Kabupaten Bandung Santosa, Perdana Wahyu; Subing, Hesty Juni Tambuati; Budiantoro, Harry; Shaleh, Khairul; Noviyanti, Cahyani Rahma
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 6 No 3 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v6i3.1379

Abstract

Village-owned enterprises (BUMDes) in Cimenyan Sub-district, Bandung Regency, manage several businesses operated by the local community. In its development, financial management in BUMDes is still simple. The lack of understanding of BUMDes managers resulted in a lack of integration in the bookkeeping of transactions. The PKM team from FEB Yarsi University made this training which was held on Tuesday, May 21, 2024 which was attended by all management staff totaling 14 people with the aim that BUMDes Management and the business units involved can prepare financial reports based on SAK ETAP. The method used is the Participatory Action Research (PAR) method, which involves all parties actively in reviewing ongoing actions. The results of this PKM show that the Pre test is 53% while after carrying out the training the Post test results are 91%, which means that there is an increase in the knowledge of BUMDes devices where almost all of them have understood village financial reports. This simple financial report management training was carried out well, and it is hoped that BUMDes administrators can apply simple financial management and reporting knowledge that is in accordance with applicable regulations, transparent, and accountable.
Pelatihan kewirausahaan e-commerce sebagai peluang usaha di era digital ini dirancang untuk memperkuat kapasitas pemuda-pemudi desa Kadumaneuh Subing, Hesty Juni Tambuati; Nurhayati, Ely; Suyana, Hilma; Noviyanti, Cahyani Rahma
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 8, No 3 (2024): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v8i3.26228

Abstract

Abstrak Pelatihan kewirausahaan E-Commerce sebagai Peluang Usaha di Era Digital ini dirancang untuk memperkuat kapasitas pemuda-pemudi desa kadumaneuh dalam menghadapi perubahan serta memanfaatkan peluang ekonomi yang berkembang di era digital. Kurangnya pemahaman pemuda pemudi mengakibatkan mereka kesulitan untuk memanfaatkan peluang bisnis yang ada di era digital, Tim PKM dari Universitas Yarsi menyelenggarakan pelatihan ini agar membekali pemuda pemudi dengan pengetahuan dan keterampilan yang relevan dalam e-commerce agar pemuda-pemudi desa lebih siap bersaing dan berinovasi. Masyarakat dan para pemuda pemudi, serta prangkat Desa yang berjumlah 20 orang berpartisipasi dalam pelatihan ini terlibat secara aktif melalui metode yang meliputi ceramah, diskusi, dan praktik. Hasil dari kegiatan PKM menunjukkan bahwa nilai Pre-Test mencapai 43%, sementara setelah pelatihan dilaksanakan, nilai Post-Test meningkat menjadi 98%. Hal ini menandakan adanya peningkatan pengetahuan yang signifikan di kalangan pemuda-pemudi desa, di mana hampir seluruh peserta telah memahami konsep kewirausahaan, bisnis digital, serta E-Commerce. Diharapkan, program ini tidak hanya meningkatkan kesejahteraan individu peserta, tetapi juga berdampak positif terhadap pertumbuhan ekonomi lokal dengan memanfaatkan digitalisasi sebagai penggerak utama dalam pengembangan usaha di desa. Kata kunci: kewirausahaan; sosial media; e-commerce. Abstract E-Commerce entrepreneurship training as a Business Opportunity in the Digital Era is designed to strengthen the capacity of kadumaneuh village youth in facing changes and utilizing economic opportunities that develop in the digital era. The lack of understanding of young people makes it difficult for them to take advantage of business opportunities that exist in the digital era, the PKM Team from Yarsi University organized this training to equip young people with relevant knowledge and skills in e-commerce so that village youth are better prepared to compete and innovate. The community and young people, as well as village officials totaling 20 people participated in this training were actively involved through methods including lectures, discussions, and practices. The results of the PKM activities showed that the Pre-Test score reached 43%, while after the training was carried out, the Post-Test score increased to 98%. This indicates a significant increase in knowledge among the village youth, where almost all participants have understood the concepts of entrepreneurship, digital business, and E-Commerce. It is hoped that this program will not only improve the welfare of individual participants, but also have a positive impact on local economic growth by utilizing digitalization as the main driver in business development in the village. Keywords: entrepreneurship; social media; e-commerce