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Dampak Penerapan IFRS terhadap Nilai Perusahaan (Studi pada perusahaan Sektor Tekstil yang Listing di BEI) Tutik Arniati
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 2 (2014): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.495 KB)

Abstract

The objective of this study is to examine corporate value differences among companies before and after convergence of International Financial Statement Reporting (IFRS). There are 18 componies in textile sector which used sampling, and this study uses secondary data from the Indonesian Capital Market Directory (ICMD). Measurement corporate value use Tobin?s Q ratio. Q is the market value of a company by comparing the market value of a company listed on the financial markets with a replacement value of the assets of the company. If Q is greater than 1 then the market value is greater than the value of assets of companies listed, it indicates that the stock is overvalued. Based on the paired t-test on a sample value of a company that has been presented, showing that the hypothesis is rejected because the probability value is not significant. That is means there are no significant difference in the corporate value before and of the company after IFRS convergence.
Pentingnya Sarana Marketplace Untuk Mendongkrak Usaha UMKM Bunyamin Bunyamin; Siti Munfaqiroh; Tutik Arniati; Istutik Istutik; Sherly H Erawati; Enggar Nursasi; Moh Soedarman; Muniroh Muniroh
TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT Vol 2, No 3 (2022): Desember
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (469.2 KB) | DOI: 10.31764/transformasi.v2i3.11278

Abstract

Marketplace as one of the products of technological development which is an online media that can be used as a place for marketing products electronically that brings together many sellers and buyers to transact with each other. Partners in this Community Service Program are MSMEs and independent entrepreneurs in the Blimbing sub-district, Blimbing sub-district, Malang City. The method of implementing this service is the interview, presentation and discussion method. Based on the results of the interview, it can be concluded that the problems that occur are: (1). Lack of knowledge of SME business actors and independent businesses about what and how digital marketing/marketplace and or e-commerce are. (2). The lack of knowledge and understanding of how to enter and utilize the digital marketplace market and no training has ever been held on the use of the digital market to improve and develop an effective and efficient business. The solutions offered in this service are as follows: (1). Provide education/knowledge about the importance of how to market MSME products on the Marketplace. The service team provides education/knowledge about how to sell successfully on the Marketplace, by providing exposure ranging from: Paying attention to product appearance, Selection of product names must be correct, clear descriptions, insurance and returns, setting prices, multiplying products sold, Utilizing brands and seasons, Commitment, Gives a personal touch. (2.) Provide education and understanding, terms and signs prohibiting entering the Marketplace, starting from: What documents are needed; Types of products that are prohibited from being sold on the Marketplace (3). Provide education and understanding on how to enter and access media in the Marketplace.