Widuri Kurniasari
Ekonomi Dan Bisnis, Program Manajemen Universitas Katolik Soegijapranata

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Stock Splits Mampukah Memprediksi Perubahan Laba Masa Datang Warastuti, Yusni; Kurniasari, Widuri
Jurnal Ilmiah Aset Vol 10 No 1 (2008): Jurnal ASET Volume 10 No 1
Publisher : STIE Widya Manggala

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Abstract

This study examines whether stock splits announcement contain information about future profitability, measured in terms of future earnings change. Our empirical result show evidence that runup price and price prior stock splits event are positively related to stock split factor and significant. Indeed, we find that split factors signal not only unable to predict future earnings change, after controlling for current profitability.
Study of Working Capital Management on Small and Micro Businesses of Cassava-Based Food in Semarang Regency Bonifatius Junianto Wibowo; Widuri Kurniasari; Ignatius Supriyanto
JEMAP Vol 4, No 1: April 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i1.3135

Abstract

 This research is conducted to know the condition of small and micro business of cassava –based in Semarang regency related to management of working capital.  Samples of this research are ten small and micro business of cassava-based food in that area. That data was obtained with questionnaires, which distributed to those samples. Interview and observation are also used to complete data from questioner. The data are analyzed by descriptive quantitative and quantitative. The result show that they run their business only to get revenue for meeting their basic needs.  While, on the working capital management, they focus on finished goods inventory rather than on raw material inventory.  The easiness of getting the cassava make them have a few  cassava as inventory.   They order cassava from nearest supplier for making any kinds  of food. Most of working capital is financed by owners equity.    Therefore, they do not dependent on creditors.   Nevertheless, they have not yet included wages of workers to create net profit.  Respectively, inventory conversion period, average collection period,  payables deferral period  and cash conversion cycle do not influence to return on asset. In the future, they can take loan to finance working capital as long as not more than owner’s equity.  They should include wages expense to get profit.  More importantly, they must own entrepreneurial spirit in business.  
STRATEGI PENGELOLAAN KEUANGAN IMK SEKTOR MAKANAN BERBASIS KETELA Bonifatius Junianto Wibowo; Ignatius Supriyanto; Widuri Kurniasari
Jurnal Riset Ekonomi dan Bisnis Vol 14, No 1 (2021): APRIL
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/jreb.v14i1.3201

Abstract

The cassava-based food business in Kendal Regency has the potential to develop, especially in the villages of Limbangan, Patehan and Kalibareng. This study aims to reveal the financial strategy in business management which is one of the determinants of business success. The data required is primary data related to internal and external factors that determine business financial management. The data were obtained through in-depth interviews with 10 IMK actors. The data were analyzed using descriptive techniques and SWOT analysis. The findings show that the strength of internal factors is in the form of selling prices according to market prices and business transactions through savings accounts. While the weaknesses include simple financial administration, insufficient capital, inaccurate production cost calculations, no financial planning, fully cash payment terms, and no separation of business finances from households. Meanwhile, opportunities from external factors are in the form of marketing certainty and financial support from the community. Threats include business competition and volatile cassava prices. This study recommends a financial management strategy for IMK actors in the cassava-based processed food sector .The strategy is a combination of Aggressive, Turnaround, Diversification and defensive strategies.Usaha makanan berbasis ketela di Kabupaten Kendal cukup berpotensi untuk berkembang, terutama di desa Limbangan, Patehan dan Kalibareng.  Penelitian ini bertujuan untuk mengungkap strategi keuangan dalam pengelolaan usaha yang menjadi salah satu penentu kesuksesan usaha.Sampel Penelitian adalah 10 pelaku IMK sektor makanan olahan berbasis ketela di desa Limbangan, Patehan dan Kalibareng.  Data yang diperlukan berupa data primer terkait dengan faktor internal maupun faktor eksternal yang menentukkan pengelolaan keuangan usaha.  Data diperoleh melalui wawancara mendalam terhadap 10 pelaku IMK.Data dianalisis  menggunakan tehnik deskriptif dan analisa SWOT. Hasil temuan menunjukkan bahwa kekuatan dari faktor internal berupa harga jual sesuai harga pasar dan transaksi usaha melalui rekening tabungan. Sedangkan kelemahannya antara lain administrasi keuangan yang masih sederhana, modal belum memadai, perhitungan biaya produksi belum tepat, belum ada perencanaan keuangan, syarat pembayaran yang sepenuhnya tunai, dan belum ada pemisahan keuangan usaha dengan rumah tangga.  Sementara, kesempatan dari faktor eksternal berupa kepastian pemasaran maupun adanya dukungan keuangan dari masyarakat. Ancamannya antara lain adanya persaingan usaha serta harga ketela yang masih fluktuatif. Penelitian ini merekomendasikan strategi pengelolaan keuangan bagi pelaku IMK sektor makanan olahan berbasis ketela.Strategi tersebut merupakan kombinasi strategi Agresif, Turnaround, Diversifikasi dan defensif
Pengaruh Literasi Keuangan Dan Kemampuan Manajerial Terhadap Kinerja IMK Usaha Makanan Di Kabupaten Semarang Bonifatius Junianto Wibowo; Ignatius Supriyanto; Widuri Kurniasari
JEMAP Vol 6, No 1: April 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i1.5477

Abstract

Financial Literacy and Managerial Competence are two things that can contribute to the performance of a business, including in the Micro Small Industry sector. This research was conducted to review the influence of financial literacy and managerial competence on the performance of food processing small and micro industry   in Semarang Regency. The data in this study are primary data regarding financial literacy, managerial competence, and business performance, which were obtained from 30 food processing small and micro industries in Semarang Regency as respondents. Respondents' answers are in the form of opinions obtained from various answers available on the questionnaire. The available answers are measured by a Likert scale. Before the respondent chooses the answer, first the answer is tested for validity and reliability. Collected data, then analysed using t test. Based on the results of the t test, it was found that financial literacy had no effect on business performance. On the other hand, managerial competence affects business performance. Based on this research, managerial competence can be said to be the key that can determine the level of business performance of food processing small and micro industries in Semarang Regency.