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ANALISIS KOMPARASI KINERJA KEUANGAN PERUSAHAAN FARMASI SEBELUM DAN SAAT PANDEMI COVID-19 Sifa Fauzi; Retnosari
Jurnal Cakrawala Ilmiah Vol. 2 No. 1: September 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v2i1.3373

Penelitian ini dilatarbelakangi oleh fenomena COVID-19 yang melanda dunia, termasuk Indonesia. Banyak sektor yang terdampak akibat COVID-19, salah satunya yaitu sektor farmasi. Kinerja keuangan menggambarkan keadaan dan kemampuan perusahaan dalam menjalankan kegiatannya, apakah sudah efektif dan efisien atau belum. Penelitian ini bertujuan menganalisis apakah terdapat perbedaan signifikan kinerja keuangan sebelum dan saat pandemi pada perusahaan farmasi. Pendekatan penelitian adalah penelitian kuantitatif menggunakan data sekunder berupa laporan keuangan tahunan. Populasi penelitian ini yakni perusahaan farmasi yang terdaftar di BEI periode 2019-2020. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh 10 perusahaan farmasi yang memenuhi kriteria. Proksi kinerja keuangan riset ini yakni rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas. Menggunakan metode analisis uji normalitas data dan uji paired sample t-test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan signifikan kinerja keuangan sebelum dan saat pandemi COVID-19 pada perusahaan farmasi. Rasio likuiditas mengalami penurunan, sedangkan rasio solvabilitas, aktivitas dan profitabilitas mengalami kenaikan yang relatif kecil.

Pelatihan “Pepak Jatra” Pengemasan, Branding, dan Sistem Pembukuan Sederhana pada Jamu Tradisional Desa Trasan Kabupaten Magelang Diah Agustina Prihastiwi; Erni Puji Astutik; Retnosari Retnosari
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 3, No 1 (2023): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v3i1.343

PEPAK JATRA merupakan pelatihan bagi pelaku industri rumahan jamu tradisional yang terdapat di Desa Trasan, Kecamatan Bandongan, Kabupaten Magelang. Desa Trasan sendiri memiliki dua pengusaha yang bergerak dalam bidang jamu tradisional. Kendala terbesar dalam bisnis ini adalah pemilik belum bisa melakukan pengemasan, pemasaran produk jamu yang masih sebatas desa Trasan saja serta belum ada proses pencatatan transaksi. Pengabdian ditujukan untuk membantu inovasi pengemasan, intensifikasi pemasaran melalui penguatan brand, dan penyusunan laporan keuangan yang tepat melalui sistem pembukuan sederhana. Metode pelaksanaan pengabdian dilakukan dengan memberikan pelatihan kepada mitra mengenai inovasi pengemasan yang baik dan kekinian yang dapat menarik pembeli, penguatan identitas produk dengan branding, serta proses laporan keuangan untuk mengetahui kinerja keuangan yang telah diperoleh dari usaha jamu tradisional. Hasil yang diperoleh yaitu konsumen menjadi semakin puas dan tertarik untuk membeli produk jamu karena lebih terjamin kehigienisannya, lebih praktis dalam mengkonsumsi, serta produk lebih awet dan aman. Pengusaha jamu mendapatkan manfaat peningkatan penjualan serta dapat menelusuri dan membandingkan kinerja operasional usahanya.

Increased E-commerce and Fintech Transactions During the Covid-19 Pandemic Ayunda Putri Nilasari; Retnosari Retnosari; Endang Kartini Panggiarti; Erni Puji Astutik
Jurnal Analisis Bisnis Ekonomi Vol 20 No 2 (2022): July-December
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v20i2.5963

Activity restrictions to suppress the spread of the Covid-19 virus have made people take advantage of existing technology as well as the emergence of e-commerce and the ease of transactions creating business opportunities that greatly assist people in meeting their needs without having to leave the house and interact with many people. Researchers want to know the influence of the development of fintech, e-commerce, delivery services, lifestyle and banking security on meeting the online needs of the millennial community among students. The research method used is quantitative research with a sample of millennial society from Tidar University and Stekom University students. Various e-commerce applications, social media, fintech and online transportation are the most widely used by respondents 94.2% shoppe, 49.7% whatsapp and grab. Technological sophistication affects lifestyle in meeting needs during the pandemic because more than 75% answered agree and 45% strongly agreed. The lifestyle of today's society by utilizing technology becomes faster, more effective and efficient because more than 75% answered agree and 50% answered strongly agree. Respondents from Tidar University and Stekom University operate e-commerce applications that are available by taking advantage of the ease of transactions, 90% agree. The results of student responses to promos or free shipping coupons made them interested in making online purchases, 80% answered strongly agree. The results of the survey of student respondents regarding the security and ease of payment from banking services to conduct transactions either through e-banking or top up answered 75% agreed.

ANALISIS KINERJA DAN TINGKAT KESEHATAN PERUSAHAAN UMUM DAERAH (PERUMDA) AIR MINUM KOTA MAGELANG TAHUN 2017-2020 Umi Kulsum; Retnosari
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 1 (2023): January 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i1.374

This study aims to assess the company's performance by analyzing financial aspects, service aspects, operational aspects, and human resource aspects at the Regional Public Company (Perumda) Water Drinking Magelang City. The performance assessment at the company has the aim of seeing and measuring the level of management performance in managing the BUMD and knowing the level of effectiveness and efficiency of management. The research method used is descriptive quantitative by using secondary data obtained from the financial statements of the Perumda Water Drinking Magelang City. This study uses data documentation techniques obtained from the financial statements of the Magelang City Water Company. The analysis used is an analysis of financial performance and non-financial performance based on the SPAM Implementation Improvement Agency (BPPSPAM) as a Non-Structural Institution at the Ministry of Public Works and Public Housing. The results of the calculation of the analysis of financial aspects, service aspects, operational aspects, and human resource aspects at the Perumda in Magelang City show a healthy level of performance. This shows that the Magelang City Water Supply Corporation has performed well.

AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA SELAMA MASA PANDEMI COVID 19 Defiana Safitri; Retnosari Retnosari
SENTRI: Jurnal Riset Ilmiah Vol. 2 No. 3 (2023): SENTRI : Jurnal Riset Ilmiah, Maret 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v2i3.620

This research’s intend to determine the accountability and transparency of village fund management during the Covid-19 pandemic by describing the stages of village fund governance for the 2021 fiscal year.This research is a descriptive qualitative type. The object of this reserach is related to the accountability and transparency of the Gunungpring Village Government in managing village funds during the Covid-19 pandemic.The methods used in data collection are observations,interviews and documentation. The results of the research stated that the Gunungpring Village Government has applied the principles of accountability and transparency in the management of village funds in accordance with the rules stated in Permendagri No.20 of 2018.This is evidenced by the high participation of the community in the activities of the Musyawarah Dusun and MusrenbangDes as well as in the planning and implementation process. In the administration stage it has become more systematic with the application of Siskeudes and at the stage of reporting and accountability stage,in submitting accountability reports through information boards and printing billboards containing reports on the realization APBDesa of the current year's

ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF THE MAGELANG CITY GOVERNMENT AREA'S FINANCIAL PERFORMANCE FOR THE 2017-2021 FISCAL YEAR Apriliana Kurnia Ratri; Retnosari
CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.517

Regional government activities aim to accelerate the attainment of a prosperous population through improved services, empowerment, and participation of the population, followed by increasing regional competitiveness. The region always adheres to the concepts of democracy, equity, and justice, as well as the uniqueness of a region in the structure of a unitary state. In this regard, the regional government must also pay attention to the issue of the effectiveness and efficiency of regional financial management, which is an element of the principle of government activity. The aim of this research is to identify the effectiveness and efficiency of the regional financial activities of the Magelang City Government for the 2017–2021 fiscal year. This observation is made through a quantitative approach, and the data identification technique used is descriptive through the use of accumulated principles of effectiveness and efficiency analysis. The results of this observation show that regional financial activity for the level of effectiveness in the City Government of Magelang in the 2017–2021 fiscal year is classified as effective. Meanwhile, regional finance for the level of efficiency in the City Government of Magelang in 2017–2021 has three criteria, namely efficient, inefficient, and very efficient. In fact, 2020 is a year with good criteria, which is very efficient, and in 2021 it will return again with efficient criteria.

ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF THE MAGELANG CITY GOVERNMENT AREA'S FINANCIAL PERFORMANCE FOR THE 2017-2021 FISCAL YEAR Apriliana Kurnia Ratri; Retnosari
CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 2 No. 2 (2023): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v2i2.517

Regional government activities aim to accelerate the attainment of a prosperous population through improved services, empowerment, and participation of the population, followed by increasing regional competitiveness. The region always adheres to the concepts of democracy, equity, and justice, as well as the uniqueness of a region in the structure of a unitary state. In this regard, the regional government must also pay attention to the issue of the effectiveness and efficiency of regional financial management, which is an element of the principle of government activity. The aim of this research is to identify the effectiveness and efficiency of the regional financial activities of the Magelang City Government for the 2017–2021 fiscal year. This observation is made through a quantitative approach, and the data identification technique used is descriptive through the use of accumulated principles of effectiveness and efficiency analysis. The results of this observation show that regional financial activity for the level of effectiveness in the City Government of Magelang in the 2017–2021 fiscal year is classified as effective. Meanwhile, regional finance for the level of efficiency in the City Government of Magelang in 2017–2021 has three criteria, namely efficient, inefficient, and very efficient. In fact, 2020 is a year with good criteria, which is very efficient, and in 2021 it will return again with efficient criteria.

PENGARUH FINANCIAL LITERACY, PARENT INCOME, HEDONISME TERHADAP MANAJEMEN KEUANGAN MAHASISWA PADA MASA PANDEMI COVID-19 Nurul Mahmudah; Retnosari Retnosari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 10 No. 2 (2021): Desember 2021
Publisher : Politeknik Negeri Ambon

The COVID-19 pandemic triggered significant changes to the economic sector which affects the personal economy. This impact affects the behavior of financial management. One of the groups that affected are students who run into a shift in needs. The study aims to examine the effect of financial literacy, parent income, and hedonism on student financial management during the COVID-19 pandemic. The dependent variable in this study is financial management behavior, while the independent variables are financial literacy, parent income, and hedonism. The population and sample in this study were students of the S1 Accounting study program, Faculty of Economics, Tidar University class 2018. The research methodology used in this study was a quantitative approach, and data analysis used multiple linear regression through the SPSS program. The results showed that the financial literacy and hedonism variables had a positive and significant effect on student financial management behavior during the COVID-19 pandemic, while the variable that had no effect on student financial management behavior during the COVID-19 pandemic was parent income.

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