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Financial Performance Analysis Before and During The Covid-19 Pandemic Ferina Nurlaily; Rahmat Alfiansyah Nasution
Jurnal Ilmiah Poli Bisnis Volume 13 Nomor 2 tahun 2021
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jipb.v13i2.598

Abstract

The trade sector is one of the biggest economic generators and the most contributing sector towards the gross domestic product (GDP). Unfortunately, the growth of the trade sector stumbles due to the Covid-19 pandemic. According to BPS, this sector is one of the real sectors that is greatly affected by the pandemic situation whereas the demand side experiences a big slump due to the lockdown which makes in and out goods hardly possible. Thus, it leads to the decline of export and import transactions. This study mainly attempts to investigate whether there are significant differences in financial performance during the Covid-19 pandemic and before in trading, service, and investment sector companies listed on the Indonesia Stock Exchange (IDX). Documentation study is implemented as a data collection technique with a quantitative comparative approach. Variables included in this study are Current Ratio (CR), Quick Ratio (QR), Cash Ratio (CR), Net Profit Margin (NPM), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Return on Equity (ROE), Return on Assets (ROA), Debt to Equity Ratio (DER), and Debt to Assets Ratio (DAR). While the analytical technique used in testing the hypothesis is the Paired Sample T-Test and the Wilcoxon Sign Rank Test in the SPSS (Statistical Package for Social Science) program. Research finding shows significant differences in Net Profit Margin (NPM), Gross Profit Margin (GPM), Operating Profit Margin (OPM), Return on Equity (ROE), and Return on Assets (ROA) before and during the Covid-19 pandemic. Keywords: Covid-19, Financial Performance, Liquidity Ratio, Profitability Ratio, Solvency Ratio, Indonesia
PENGARUH OPPORTUNITY RECOGNITION DAN INOVASI MODEL BISNIS PADA KINERJA BISNIS INDUSTRI MODEST FASHION Edlyn Khurotul Aini; Ferina Nurlaily; Priandhita Sukowidyanti Asmoro
Jurnal Inovasi Penelitian Vol 2 No 3: Agustus 2021
Publisher : Sekolah Tinggi Pariwisata Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/jip.v2i3.765

Abstract

Industri modest fashion merupakan salah satu industri yang saat ini sangat berkembang. Namun, perkembangan bisnis ini tentu saja juga dibarengi dengan ketatnya persaingan yang dapat dilihat dengan semakin banyak bermunculan bisnis pada pasar modest fashion. Pelaku usaha harus mampu untuk mengenali peluang (opportunity recognition) agar mampu bertahan dan memenangkan persaingan yang ketat. Lebih lanjut, inovasi model bisnis juga sangat diperlukan untuk membangun keunggulan kompetitif yang berkelanjutan. Penelitian ini bertujuan untuk menganalisis pengaruh opportunity recognition dan inovasi model bisnis terhadap kinerja bisnis, terutama pada Industri Modest Fashion. Hasil penelitian menunjukkan bahwa opportunity recognition tidak berpengaruh signifikan terhadap kinerja bisnis. Hasil berbeda ditunjukkan dari variabel inovasi model bisnis, yang mengungkapkan bahwa dengan melakukan inovasi pada model bisnisnya maka kinerja dari bisnis tersebut akan meningkat. Hasil penelitian ini menunjukkan jika sebuah bisnis terutama yang bergerak dalam Industri Modest Fashion ingin meningkatkan kinerja bisnisnya maka melakukan inovasi pada model bisnis adalah salah satu cara yang bisa dilakukan.
DISRUPTIVE TREND AND TAX POTENTIAL : THE CASE OF FOOD TRUCKS Priandhita Sukowidyanti Asmoro; Ferina Nurlaily; Edlyn Khurotul Aini
MEDIA BINA ILMIAH Vol 14, No 3: Oktober 2019
Publisher : BINA PATRIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.132 KB) | DOI: 10.33758/mbi.v14i3.322

Abstract

At present, we are facing a new era, namely, era disruption. In the business world, there are still many people who misinterpret disruption as extensive use of information technology in business processes or what is known as a digital business. Disruption is an innovation. Disruption is destructive and creative. For some businesses, the emergence of a disruptive trend is considered an opportunity rather than an obstacle. In the culinary business, the disruptive trend has been responded to by the growth of the food truck business in recent years. Although food trucks are considered as a new business model that offers many benefits, the existence of a food truck business turns out to also cause problems for tax revenues. Until now, food trucks are still an informal business sector in almost all regions in Indonesia because they have not been legalized, including in Sidoarjo Regency. Therefore, a food truck is also a group of Hard to Tax, is a group of taxpayers, whether individuals or entities involved in a cash transaction and not registered as a taxpayer. From the regulator's side, the food truck business is considered as a party born without following the applicable legal rules. They create innovations that violate the law, even, do not pay taxes that cause a loss of potential tax revenue, including local taxes. However, this is contrary to the disruption theory, which states that disruption in the business world is positive, and the government should respond by creating disruptive regulation. The government must be able to create tax policies that can maximize the potential for tax revenues without having to hamper business growth and innovation. This study attempts to analyze the potential expansion of the restaurant tax object on the food truck business using qualitative methods. Data collection is done by interviewing local tax policymakers and food truck business people. The results of this study indicate that the food truck business can be used as the object of restaurant tax because it fulfills the Laffer Theory concept and the criteria of Sidoarjo Regency Regional Regulation Number 8/2010 about Restaurant Taxes.
THE INFLUENCE OF MACROECONOMIC AND MICROECONOMIC VARIABLES ON CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE Ferina Nurlaily; Suhadak Suhadak; Kusdi Rahardjo; Wen-Hsi Lydia Hsu
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 7 No. 1 (2013): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (177.911 KB)

Abstract

Penelitian ini meneliti tentang pengaruh variabel makroekonomi dan mikroekonomi terhadap struktur modal dan kinerja keuangan dari Perusahaan-Perusahaan Makanan dan Minuman selama periode 2004-2010. Dengan menggunakan metode Partial Least Square (PLS), hasil menunjukkan bahwa variabel makroekonomi dan mikroekonomi memiliki pengaruh negatif yang signifikan terhadap kinerja keuangan. Sedangkan struktur modal menunjukkan pengaruh positif yang signifikan terhadap kinerja keuangan. Hal ini mengindikasikan bahwa perusahaan yang menguntungkan lebih bergantung pada hutang sebagai alat pembiayaan mereka yang utama.Kata kunci: Struktur modal,Indonesia, Kinerja Keuangan, Perusahaan Makanan dan MinumanThis research investigated the influence of macroeconomic and microeconomic variabl eon capital structure and financial performance of Indonesia Food and Beverage Companies during period 2004-2010. Using Partial Least Square Method, the result showed that Macroeconomic and Microeconomic Variable has significant negative influence on Financial Performance. However, the influence of Capital Structure on Financial Performance showed significantly positive. This suggested that profitable firms depend more on debt as their main financing option. Keywords: Capital Structure, Indonesia, Financial Performance, Food and Beverages Companies
Pengembangan Strategi Pemasaran Produk Sulam sebagai Objek Wisata Edukasi Berbasis Kearifan Lokal Saparila Worokinasih; Priandhita Sukowidyanti Asmoro; Edlyn Khurotul Aini; Ferina Nurlaily
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 13, No 4 (2022): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v13i4.11421

Abstract

Desa Sumbersekar, Kecamatan Dau, Kabupaten Malang memiliki potensi kerajinan sulam yang berpotensi untuk menjadi objek wisata edukasi. Namun, belum adanya program pemberdayaan kelompok pengrajin sulam dan minimnya pemahaman terkait strategi pemasaran menjadikan potensi tersebut belum banyak dikenal masyarakat. Tujuan pengabdian kepada masyarakat adalah mendampingi kelompok pengrajin dalam memperkuat strategi pemasaran produk kerajinan sulam sebagai objek wisata edukasi berbasis kearifan lokal. Terdapat sebelas tahapan yang dilakukan dalam kegiatan pengabdian masyarakat ini mulai dari pengajuan perizinan pengabdian masyarakat dan identifikasi awal permasalahan pengrajin sulam hingga evaluasi dampak video dalam pencapaian tujuan pengabdian masyarakat. Pengabdian masyarakat ini mengombinasikan dua metode berbeda, yaitu: 1) konsultasi berupa diskusi interaktif dengan kelompok pengrajin sulam, dan 2) pendampingan dalam pembuatan video profil dan video tutorial yang menonjolkan kearifan lokal. Video profil dan video tutorial didesain dengan mononjolkan kearifan lokal Desa Sumbersekar, Kecamatan Dau, Kabupaten Malang. Video tutorial juga didesain sebagai sumber pembelajaran yang dapat meningkatkan kemampuan afektif, kognitif dan psikomotorik penggunanya. Dengan demikian, kerajinan sulam menjadi sumber pembelajaran non formal, selain menjadi produk komersial. Hasil dari pengabdian masyarakat ini menunjukkan minat masyarakat terhadap kerajinan sulam tinggi, dibuktikan satu bulan sejak video diupload di sosial media, jumlah penonton mencapai puluhan dan video mendapat respon yang positif. Kesimpulannya, video profil dan video tutorial merupakan strategi pemasaran yang efektif untuk meningkatkan minat masyarakat terhadap kerajinan sulam Desa Sumbersekar, Kecamatan Dau, Kabupaten Malang sebagai objek wisata edukasi berbasis kearifan lokal. Namun, untuk mewujudkan desa wisata edukasi sulam masih dibutuhkan langkah-langkah lanjutan melalui kegiatan pengabdian masyarakat yang bersifat multidisiplin dan berkelanjutan.
THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING (Study on Financial Sector Banking Sub-Sector Listed in the Indonesia Stock Exchange (IDX) from 2013 to 2020 Ferina Nurlaily; Nur Aini Hana Pratiwi -
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 16 No. 1 (2022): PROFIT : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.402 KB) | DOI: 10.21776/ub.profit.2022.-16.01.3

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This study determines the effect of Good Corporate Governance on Internet Financial Reporting (IFR) in banking companies in Indonesia. Sample research consists of 5 banks listed on the IDX during 2013-2020. This study uses the IFR as the dependent variable, and the independent variable consists of managerial ownership, independent commissioner, the frequency of the audit committee meeting, and the competency of the audit committee. An Explanatory Research is implemented in this study with multiple linear regression analysis. Research finding indicates that partially the independent commissioner and the competence of the audit committee deliver significant effect on the disclosure of IFR, while managerial ownership and the frequency of the audit committee meeting give an otherwise result. Keywords: Banking Companies, Competency of Audit Committee, Frequency of The Audit Committee Meeting, Independent Commissioner Managerial Ownership, Internet Financial Reporting.