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All Journal Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Value: Jurnal Manajemen dan Akuntansi Majalah Ilmiah Warta Dharmawangsa Reswara: Jurnal Pengabdian Kepada Masyarakat
Listya Devi Junaidi
Universitas Dharmawangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Kinerja Keuangan Perusahaan Sebelum dan Setelah Penyebaran Covid-19 (Studi Kasus pada Perusahaan yang Tercatat di Bursa Efek Indonesia) Listya Devi Junaidi; Umar Hamdan Nasution
Jurnal Ilmiah Universitas Batanghari Jambi Vol 22, No 1 (2022): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v22i1.1788

Abstract

The expansion of the Covid-19 pandemic is not only bad for people's health, but it's also bad for the country's economy, both at home and abroad. This situation has harmed Indonesian businesses, as customers' spending power has declined as a result of constrained activity and numerous layoffs. This has a significant impact on the company's financial performance. This study attempts to investigate the changes in financial performance of enterprises listed on the Indonesia Stock Exchange (IDX) before and after the covid-19 pandemic, as measured by financial ratios such as Current Ratio (CR), Return On Assets (ROA), and Total Debt to Asset Ratio (DAR). The year 2019-2020 was chosen as the research period. The research population covers all 713 businesses that will be listed on the Indonesia Stock Exchange in 2020. Purposive sampling was utilized in the sample selection approach, which yielded 441 firms. The paired sample t-test and the Wilcoxon signed rank test were employed to analyze the data, which had already been checked for normality. According to the findings of the data analysis, there is no difference in the value of the current ratio and the value of the debt to assets ratio in companies listed on the IDX before and after the covid-19 spread. There is, however, a variation in the value of the return on assets ratio of companies listed on the IDX before and after the COVID-19 spread.
PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT (TQM) DAN KEUNGGULAN BERSAING TERHADAP KINERJA MANAJERIAL (Studi Kasus Pada Universitas Swasta Di Medan) Allia Irmadhani; Diyah Atika; Listya Devi Junaidi
Jurnal Warta Dharmawangsa Vol 13, No 4 (2019)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v0i62.508

Abstract

PELATIHAN PERENCANAN BISNIS JASA SEWA KAPAL MOTOR MANCING MANIA DI KELURAHAN NELAYAN INDAH KECAMATAN MEDAN LABUHAN KOTA MEDAN Lukman Hakim Siregar; Listya Devi Junaidi; Syamsurizal Syamsurizal
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 1, No 1 (2020)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.817 KB) | DOI: 10.46576/rjpkm.v1i1.533

Abstract

Permasalahan yang di hadapi mitra yaitu bagi Pemuda Pemudi Karang Taruna Nelayan Indah pada saat ini tidak banyak pilihan yang dapat dilakukan untuk memperoleh penghasilan / pendapatan. Pilihan utama bagi Pemuda Pemudi Karang Taruna Nelayan Indah adalah dengan ikut serta menjadi anak buah kapal nelayan dikarenakan kurangnya pengetahuan dan kemampuan dalam berwirausaha. Tujuan kegiatan pelatihan ini adalah bentuk kegiatan pengabdian kepada masyarakat dan bermitra dengan anggota Karang Taruna Desa Nelayan Indah. Melalui kegiatan ini, diharapkan dapat meningkatkan pengetahuan dan kemampuan dalam berwirausaha Karang Taruna Desa Nelayan Indah dibidang usaha jasa sewa kapal untuk memancing,  meningkatkan pengetahuan dan kemampuan dalam menganalisis potensi sumber daya alam dan sumber daya manusia yang dimiliki, mampu mengandalkan dana untuk memulai usaha dan mencari peluang yang memungkinkan dalam mengatasi pendanaan usaha, dan mampu memanfaatkan kemajuan teknologi untuk mempublikasikan potensi yang dimiliki. Metode pelaksanaan yang dilakukan dalam kegiatan ini adalah : (1) wawancara pada saat survey langsung ke lokasi, (2) pelatihan kepada anggota karang taruna. Hasil dari kegiatan ini adalah meningkatnya pengetahuan dan pemahaman mitra, publikasi jurnal pengabdian kepada masyarakat Universitas Dharmawangsa, publikasi pada media elektronik lokal Mitanews.co.id dan publikasi media cetak lokal Harian Waspada
PKM MANAJEMEN KEUANGAN BAGI JAMAAH MESJID ANNAZHIRIN KOTA MEDAN SEBAGAI UPAYA PEMBEKALAN KETRAMPILAN WIRAUSAHA DAN PENGUATAN UMKM Reza Septriawan; Sri Mulyani; Listya Devi Junaidi; Syaiful Amri
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2 (2021)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.011 KB) | DOI: 10.46576/rjpkm.v2i2.1041

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan adalah berupa pelatihan manajemen keuangan yang dilakukan di Mesjid Annazhirin Medan. Adapun jumlah peserta yang mengikuti kegiatan ini yaitu sebanyak 20 jamaah mesjid yang rata-rata sudah memiliki usaha/UMKM masing-masing. Tujuan dilakukannya pengabdiaan ini yaitu: 1) Peserta dapat memahami sebagaimana pentingnya manajemen keuangan bagi usaha; 2) peserta mampu menyusun laporan keuangan sederhana untuk usahanya.  Metode yang dilakukan didalam kegiatan pengabdian ini yaitu menggunakan metode ceramah. Kegiatan ini dilaksanakan dengan menggunakan empat tahapan. Tahap pertama adalah tahapan melakukan observasi bagi para jamaah mesjid Annazhirin, tahapan kedua adalah memberikan pelatihan dengan metode ceramah/presentase, tahapan ketiga adalah melakukan diskusi oleh para jamaah mesjid Annazhirin, dan tahapan keempat adalah melakukan evaluasi kegiatan dengan cara mengunjungi beberapa lokasi usaha para jamaah. Setelah dilaksanakannya kegiatan pengabdian ini target yang telah tercapai adalah sebagai berikut: 1) Para peserta telah memahami pentingnya manajemen keuangan usaha; 2) Para peserta sudah mulai dapat melakukan pencatatan keuangan usahanya
Dampak Covid-19 terhadap Fluktuasi Harga Saham dan Volume Transaksi Saham pada Perusahaan Subsektor Telekomunikasi Yang Terdaftar di Bursa Efek Indonesia Listya Devi Junaidi; Lukman Hakim Siregar; Malesa Anan
Ekonomis: Journal of Economics and Business Vol 5, No 1 (2021): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i1.194

Abstract

The impact of the spread of the COVID-19 outbreak is not only detrimental to human health but also detrimental to the country's economy both domestically and abroad. After the announcement of the entry of this outbreak to Indonesia on March 2, 2020, the government tried to make various efforts to reduce the spread of this virus, namely by conducting social distancing, work from home (WFH) and, teaching and learning activities from home. This activity requires people to always be in touch with electronic media such as laptops, smartphones, etc. However, this situation has benefited subsector Telecommunication companies where the need for internet services is increasing. This study aims to determine how the comparison of stock prices and share transaction volume in telecommunication sub-sector companies before and after the announcement of the spread of COVID-19 in Indonesia. This research uses A normality test and hypothesis test Paired Sample T-Test. The results of this study indicate that COVID-19 has a significant impact on the value of stock prices and the volume of stock transactions in the telecommunications sub-sector where the value of stock prices and the volume of stock price transactions that had previously increased but decreased.
Analisis Rasio Kinerja Keuangan Pemerintah Kota Medan Tahun 2014-2018 Listya Devi Junaidi; Malesa Anan
Ekonomis: Journal of Economics and Business Vol 5, No 2 (2021): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v5i2.367

Abstract

It is very important to measure financial performance to assess the accountability of local governments in managing regional finances. Accountability is not just the ability to show how public money is spent but includes the ability to show how public money is spent efficiently, effectively and economically. The problem that is currently being faced by the Medan City Government is the fluctuating percentage of PAD achievement of the Medan City Government from 2014 – 2018. This study aims to determine the financial performance of Medan City measured based on the Regional Financial Independence Ratio Analysis, PAD Effectiveness Ratio, PAD Efficiency Ratio, Ratio Degree of Fiscal Decentralization, Growth Ratio and Harmony Ratio for the period 2014-2018. This study uses a quantitative descriptive method that is doing calculations on the financial data obtained to solve problems that occur by analyzing the ratio of regional financial independence, PAD effectiveness ratio, PAD efficiency ratio, fiscal decentralization degree ratio, growth ratio and compatibility ratio. The results of this study indicate that the financial performance of the Medan City Government is quite good from the aspect of independence with the "participatory" category, then from the aspect of the effectiveness ratio and efficiency ratio, it is still necessary to pay attention again because the average ratio results show the category of being less effective and less efficient. On the aspect of the degree of decentralization, the results show a "medium" category where the amount of PAD contributes quite well to regional income in Pemko Medan. The resulting compatibility ratio shows that the percentage of the use of APBD for operational expenditure is higher at 76.7% compared to capital expenditure, which is 23.2%. The results of the regional income and expenditure growth ratio in the Medan City Government have decreased and increased every year.
PKM BUMDES JOHAR MANDIRI JAYA Umar Hamdan Nasution; Sahnan Rangkuti; Eddy Iskandar; Cut Zahri; Listya Devi Junaidi; Arif Rahman
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 2 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i2.3270

Abstract

Bumdes Johar Mandiri Jaya merupakan Badan Usaha Milik Desa yang berada di Desa Pematang Johar. Adapun usaha yang dijalankan yaitu penyediaan ATK, foto copy, BRI LINK, Batik Sawah, unit usaha WIFI (HOTSPOT), layanan pembayaran Sistem Online dan wisata Sawah. Berbagai masalah yang terjadi pasca pandemic covid-19 lalu. Potensi desa yang ada tidak terkelola secara maksimal sehingga membuat masyarakat di desa Pematang Johar tidak sejahtera. Solusi yang tawarkan oleh tim pengabdi kepada Bumdes johar mandiri jaya yaitu memberikan pelatihan pengelolaan potensi desa, penyusunan laporan studi kelayakan bisnis, pemasaran produk desa, pengelolaan keuangan Bumdes, pengelolaan Manajemen BumDes dan Strategi pemasaran digital produk dan jasa. Program Pengabdian dilaksanakan pada hari Sabtu tanggal 08 April 2023 yang dilakukan via zoom meeting dengan peserta sebanyak 40 orang. Metode pelaksanaan yang dilakukan yaitu dengan memberikan pelatihan kepada peserta sesuai dengan materi pelatihan yang dibutuhkan oleh mitra. Hasil evaluasi dari pelatihan yang dilaksanakan yaitu meningkatnya pemahaman para peserta terhadap materi yang telah diberikan. Selanjutnya tim pengabdi akan melakukan pendampingan terhadap Bumdes dan UMKM yang ada di pematang Johar
IMPACT OF SIZE, LEVERAGE, PROFITABILITY, AGE AND INDEPENDENT COMMISSIONERS ON INTELLECTUAL CAPITAL DISCLOSURE Umar Hamdan Nasution; Listya Devi Junaidi
Value : Jurnal Manajemen dan Akuntansi Vol. 18 No. 2 (2023): Mei - Agustus 2023
Publisher : Prodi Ilmu Manajemen, Fakultas Ekonomi Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v18i2.4356

Abstract

The publishing of PSAK No. 19 on intangible assets marked the beginning of the idea of intellectual capital in Indonesia. It turns out that even while Indonesia has seen an increase in the disclosure of intellectual property, it is still a very little rise. Companies in Indonesia should be compelled to declare their intellectual property, especially those in the finance industry. This is because the financial services sector employs more intellectual capital in its operations than the industrial sector, which is heavily reliant on information and hence needs more on tangible assets. The purpose of this study is to ascertain how business age, leverage, profitability, and independent commissioners affect the disclosure of intellectual property. This study used a sample of 83 financial sector businesses that were listed on the Indonesia Stock Exchange in 2020–2021. There were 105 enterprises in the population overall. Panel data regression analysis with the Eviews programme version 12 is used in this study. The results of this study show that company age, debt, and business size all have positive and significant effects on the disclosure of intellectual capital. Profitability and the presence of independent commissioners, however, have little bearing on the disclosure of intellectual property. This study also shows that a variety of factors, like firm age, profitability, leverage, and independent commissioners, might affect the disclosure of intellectual property. Keywords: Determinant, Intellectual Capital Disclosure
Co-Authors Allia Irmadhani Arif Rahman Cut Zahri Diyah Atika Eddy Iskandar Lukman Hakim Siregar Malesa Anan Malesa Anan Reza Septriawan Sahnan Rangkuti Sri Mulyani Syaiful Amri Syamsurizal Syamsurizal Umar Hamdan Nasution Umar Hamdan Nasution Umar Hamdan Nasution