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Self-Identification of Homestay Management Problems and Canvas Business Model Majidah Majidah; Cahyaningsih Cahyaningsih; Rr Sri Saraswati; Wahdan Arum Inawati
Journal of Innovation and Community Engagement Vol. 2 No. 1 (2021)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jice.v2i1.3549

Laksana Village is in Ibun Sub-District, Bandung District. Geographically, Laksana Village is close to the Kamojang Tourism area, which is the leading tourism destination in Bandung District. The village has the potential for tourism development. To support the tourism development program, there are several homestays. However, it was found that many tourists spent the night outside the Laksana Village area. Another problem faced by homestay managers is the difficulty in determining homestay tariff. This Community Service (CS) activity aims to explore the problems faced by homestay managers through self-identification of problems using the Community Based Participatory Research method. The results of the self-identification became the basis for the CS Team to map the nine elements of the canvas business model. The cost structure becomes a priority scale to be handled in order to solve the tariff determination problem and is expected to increase the value proposition. This CS activity specifically resulted in self-identification of problems and a business canvas model for homestay management.

Pengaruh Liquidity, leverage, Manajerial Ownership dan size firm Terhadap Dividend Policy pada Sektor Barang Konsumsi Primer Tahun 2017-2020 Asterina Mulyani; Farida Titik Kristanti; RR. Sri Saraswati
SEIKO : Journal of Management & Business Vol 5, No 2 (2022): July - December
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i2.2446

Abstrak dividend policy ialah salah satu kebijakan sangat utama bagi manajemen keuangan perusahaan. Namun dalam penerapannya, perusahaan cenderung mengalami kesulitan untuk memutuskan dividend policy karena terdapat perbedaan kepentingan pemegang saham maupun manajemen perusahaan, dimana perbedaan kepentingan ini dikenal dengan teori agensi. Penelitian memiliki tujuan untuk mengetahui beberapa faktor yang dapat mempengaruhi dividend policy di sektor barang konsumsi primer selama tahun 2017-2020. Terdapat 4 variabel independen yakni liquidity, leverage, manajerial ownership dan size firm, serta variabel dependen pada penelitian ini yakni dividend policy. Populasi penelitian ini adalah perusahaan sektor barang konsumsi primer yang terdaftar di Bursa Efek Indonesia selama 2017-2020. Metode sampling yang diterapkan adalah teknik purposive sampling serta memperoleh 13 perusahaan sebagai sampel. Penelitian ini menerapkan regresi data panel. Penelitian ini mengungkapkan secara bersama-sama liquidity, leverage, manajerial ownership dan size firm berpengaruh signifikan terhadap dividend policy. Sedangkan secara parsial, leverage dan manajerial ownership ditemukan pengaruh signifikan arah positif, sedangkan liquidity dan size firm tidak terdapat pengaruh pada dividend policy. Kata Kunci: liquidity, leverage, manajerial ownership, size firm, dividend policy Abstract Dividend policy is one of the most important policies for the company's financial management. However, in practice, companies tend to have difficulty deciding dividend policy because there are differences in interests between shareholders and company management, where these differences in interests are known as agency theory. This study aims to determine several factors that can affect dividend policy in the primary consumer goods sector for the 2017-2020 period. There are 4 independent variables in this study, namely liquidity, leverage, managerial ownership and firm size, and the dependent variable in this study is dividend policy. The population in this study are primary consumer goods sector companies listed on the Indonesia Stock Exchange in 2017-2020. The sampling method used was purposive sampling technique and obtained a sample of 13 companies. The method of analysis in this study is panel data regression. The results of this study show that liquidity, leverage, managerial ownership and firm size simultaneously have a significant effect on dividend policy. While partially, leverage and managerial ownership have a significant effect in a positive direction, while liquidity and firm size have no effect on dividend policy. Keywords: liquidity, leverage, manajerial ownership, size firm, dividend policy

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN Nabila Putri Deswara; Astrie Krisnawati; Rr. Sri Saraswati
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 5 No 1 (2021): Edisi Januari - April 2021
Publisher : LPPM STIE Muhammadiah Bandung

Industry has an important role for national economic growth. Where, the company has a goal to get a good profit in order to be able to create good financial performance. Companies are considered not only limited to their financial performance, but companies are also expected to have good management in the form of Good Corporate Governance (GCG). The research was carried out with the aim of knowing how the influence of GCG which is proxied by institutional ownership on financial performance as proxied by Return on Assets (ROA). In this study, there were 8 food and beverage sub-sector companies listed on the IDX for the 2015-2019 period which were sampled. Panel data regression analysis is the data analysis technique in this study. This study explains that institutional ownership does not have a significant effect on financial performance.

PENGUATAN TATA KELOLA PADA ENTITAS BERORIENTASI NON LABA DI PONDOK PESANTREN MODERN ASSURUUR KABUPATEN BANDUNG Wahdan Arum Inawati; Fajra Octrina; RR. Sri Saraswati
Jurnal Abdimas Mandiri Vol 6, No 3
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v6i3.2706

Pondok Pesantren Modern As-Suruur merupakan salah satu pondok pesantren milik swasta yang terletak di Desa Pameungpeuk- Banjaran - Kabupaten Bandung yang sudah terakreditasi A oleh Badan Akreditasi Nasional/Madrasah (BAN-SM). Dengan akreditasi tersebut menjamin bahwa komponen mutu lulusan, proses pembelajaran, mutu guru dan manajemen sekolah telah dinilai baik sesuai standar nasional yang ditentukan. Penerapan sistem pendidikan di pesantren melibatkan unsur agama dan kearifan lokal yang memiliki struktur, sistem, budaya, norma dan etika yang berbeda dengan lembaga pendidikan umum. Penerapan 5 prinsip tata kelola yang baik yaitu tranparansi, akuntabilitas, pertanggungjawaban, kemandirian dan kewajaran dapat meningkatkan kinerja pesantren secara efektif dan efisien. Tata kelola pada pondok pesantren di Indonesia masih jarang dilakukan, sosialisasi dalam bentuk penyuluhan diperlukan agar manajemen pondok pesantren memiliki pengetahuan yang memadai mengenai tata kelola. Dengan tata kelola yang baik diharapkan visi tercapai karena misi dapat dijalankan dengan baik, meningkatkan reputasi pesantren, menghidari praktik korupsi dan kolusi, dan menambah kepercayaan stakeholders.Kata kunci : pesantren, stakeholders, tata kelola

Pengaruh Carbon Emission Disclosure, Eco-Efficiency dan Green Innovation Terhadap Nilai Perusahaan Willy Sri Yuliandhari; Rr Sri Saraswati; Zaid Muhammad Rasid Safari
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1301

This study aims to determine the effect of carbon emission disclosures, eco-efficiency and green innovation on firm value. Firm value in this study was measured using Tobin's Q ratio. The population in this study are High Profile Industrial Companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The sample selection method in this study is purposive sampling. Based on sample selection criteria, the number of samples obtained was 16 companies with a total of 80 observations. The analytical technique used in this research is descriptive statistical analysis and panel data regression analysis using the Eviews application. The results of hypothesis testing show that simultaneously carbon emission disclosure, eco-efficiency and green innovation have a significant effect on firm value. Partially, carbon emission disclosures have a significant positive effect on firm value, green innovation has a significant negative effect on firm value, while eco-efficiency has no effect on firm value. This research is expected to be able to provide information about what factors can influence firm value both positively and negatively. Where this can be taken into consideration for companies to evaluate the company's performance and reference material for investors in making investment decisions in order to reduce the risk of loss.

TATA KELOLA PESANTREN: PENERAPAN STRUKTUR ORGANISASI ENTITAS BERORIENTASI NON LABA DI PONDOK PESANTREN KABUPATEN BANDUNG Rr. Sri Saraswati; Wahdan Arum Inawati; Fajra Octrina
JMM (Jurnal Masyarakat Mandiri) Vol 7, No 1 (2023): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v7i1.12653

Abstrak: Pondok Pesantren Modern As-Suruur yang terletak di Desa Pameungpeuk – Banjaran, memiliki komponen mutu lulusan, proses pembelajaran, mutu guru dan manajemen sekolah yang dinilai baik sehingga terakreditasi A oleh Badan Akreditasi Nasional/Madrasah (BAN-SM). Sosialisasi tentang penerapan 5 prinsip tata kelola yang baik yaitu transparansi, akuntabilitas, pertanggungjawaban, kemandirian dan kewajaran harus dapat diterapkan di institusi pondok pesantren agar dapat meningkatkan kinerja yang efektif dan efisien. Pelaksanaan tata kelola yang baik dimulai dalam menetapkan struktur organisasi dan individu yang terlibat dalam kepengurusan pondok pesantren. Penjelasan mengenai struktur organisasi dan uraian pekerjaan serta tanggung jawab setiap pengurus harus dapat dijelaskan dengan baik dan transparan. Pembelajaran mengenai perlunya sistematika struktur organisasi yang disesuaikan dengan kebutuhan organisasi menjadi tujuan dari pengabdian masyarakat ini. Setiap individu pengurus dalam struktur organisasi harus dijelaskan di dalam profil kepengurusan dengan memuat nama lengkap, pendidikan serta tanggung jawab pekerjaannya. Penerapan struktur organisasi yang transparan dan jelas menghindari adanya praktik korupsi dan kolusi serta memudahkan pencapaian tujuan pesantren As-Suruur sehingga akan meningkatkan reputasi pesantren. Dari hasil kegiatan pengabdian masyarakat ini menunjukkan bahwa 90,52% peserta setuju bahwa kegiatan ini direspon dengan baik oleh masyarakat sasar. Abstract: The As-Suruur Modern Islamic Boarding School which is located in Desa Pamempeuk– Banjaran, has components of graduate quality, learning process, teacher quality and school management which are considered good so that it is accredited A by the National Accreditation Board/Madrasah (BAN-SM). Dissemination of the application of the 5 principles of good governance namely transparency, accountability, responsibility, independence and fairness must be implemented in Islamic boarding schools in order to improve effective and efficient performance. The implementation of good governance begins with establishing the organizational and individual structures involved in managing Islamic boarding schools. An explanation of the organizational structure and job descriptions as well as the responsibilities of each administrator must be clearly explained and transparent. Learning about the need for a systematic organizational structure that is tailored to the needs of the organization is the goal of this community service. Each individual administrator in the organizational structure must be explained in the management profile, including full name, education and job responsibilities. A transparent and clear organizational structure avoids corruption and collusion practices and facilitates the achievement of the goals of the As-Suruur pesantren so that it will enhance the reputation of the pesantren. The results of this community service activity showed that 90.52% of participants agreed that this activity was well received by the target community.

Pengaruh Likuiditas, Struktur Modal, dan Komite Audit Terhadap Profitabilitas Hasna Ramadhani; Khairunnisa Khairunnisa; Rr. Sri Saraswati
SEIKO : Journal of Management & Business Vol 5, No 1 (2022): January - Juny
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v5i1.2275

Abstrak Profitabilitas merupakan rasio yang digunakan untuk memilih kapasitas perusahaan meraih keuntungan dari hasil penjualan, aset, dan ekuitas berdasarkan beberapa motif pengukuran. Profitabilitas dijadikan tolak ukur bagi investor untuk Profitabilitas dijadikan tolak ukur bagi investor untuk membandingkan kinerja perusahaan. Untuk berinvestasi didalam perusahaan, investor akan menentukan pilihannya melalui profitabilitas. Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, struktur modal, dan komite audit terhadap profitabilitas pada perusahaan sub sektor farmasi yang terdaftar di Bursa Efek Indonesia tahun 2016-2020. Penelitian ini menggunakan metode kuantitatif, data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan. Populasi dalam penelitian ini adalah Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia. Data diolah menggunakan teknik purposive sampling dan diperoleh 9 perusahaan selama 5 tahun. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel. Hasil temuan dari penelitian ini bahwa secara simultan likuiditas, struktur modal, dan komite audit berpengaruh terhadap profitabilitas. Secara parsial hanya struktur modal yang berpengaruh positif terhadap profitabilitas. Kata Kunci: Komite audit; Likuiditas; Profitabilitas; Struktur Modal Abstract Profitability is a ratio used to select a company's capacity to profit from sales, assets, and equity based on several measurement motives. Profitability is used as a benchmark for investors to assess the company's performance. Through profitability, investors will make their choice to invest in the company. This study aims to determine the effect of liquidity, capital structure, and audit committee on profitability in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. This research uses quantitative methods, the data used are secondary data obtained from financial statements. The population in this study is the Pharmaceutical Sub-Sector listed on the Indonesia Stock Exchange. The data was processed using purposive sampling techniques and obtained by 9 companies for 5 years. The analysis method used in this study is panel data regression analysis. The findings of this study are that simultaneously liquidity, capital structure, and audit committees affect profitability. Partially only the capital structure has a positive effect on profitability. Keywords: Audit Committee; Liquidity; Profitability; Capital Structure.

PENGARUH KEPEMILIKAN MANAJERIAL, GROSS PROFIT MARGIN, COMPANY SIZE DAN VARIABILITAS HARGA POKOK PENJUALAN TERHADAP PEMILIHAN INVENTORY VALUATION METHOD Mohamad Rafki Nazar; Rr. Sri Saraswati; Ahmad Al Fayyaadh
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 7, No 2 (2023): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v7i2.2180

Pemilihan metode penilaian persediaan merupakan salah satu hal yang penting bagi perusahaan, karena semua keputusan yang diambil memiliki konsekuensi dalam hal laba. Tujuan penelitian ini untuk menganalisis pengaruh secara simultan dan parsial dari kepemilikan manajerial, gross profit margin, company size dan variabilitas harga pokok penjualan terhadap pemilihan inventory valuation method. Metode dalam penelitian ini menggunakan metode kuantitatif dengan pengumpulan data menggunakan teknik purposive sampling. Penelitian ini memiliki 216 data observasi yang didapat dari 36 perusahaan sub sektor industri barang konsumsi terdaftar di BEI 2016-2021. Metode analisis pada penelitian adalah analisis regresi logistik dengan menggunakan software SPSS 25. Hasil penelitian menunjukkan bahwa kepemilikan manajerial, gross profit margin, company size dan variabilitas harga pokok penjualan berpengaruh secara simultan terhadap inventory valuation method. Kepemilikan manajerial, gross profit margin, company size berpengaruh secara parsial terhadap pemilihan inventory valuation method. Sedangkan variabilitas harga pokok penjualan tidak berpengaruh secara parsial terhadap inventory valuation method.

Does Intellectual Capital and Board Characteristics Affect Financial Performance? Galuh Tresna Murti; RR. Sri Saraswati; Yuki Mayumi Yorianti
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7225

The purpose of this study was to analyze the influence of intellectual capital factors and characteristic boards on the financial performance of insurance subsector companies from 2017 to 2022. A quantitative research approach was used, and 12 insurance subsector companies were selected, so that the number of samples selected was 72 research observation data points. This study uses panel data regression analysis techniques. The findings of this study state that the intellectual capital component has a positive influence on financial performance. On the other hand, board characteristics (board size, board diversity, and board compensation) are not factors that can improve financial performance. The implication is that the insurance sub-sector companies will uphold added value through the contribution of physical capital, human capital, and structural capital to gain a competitive advantage that differentiates them from other sectors.

Pengaruh Kepemilikan Institusional, Umur Perusahaan, dan Struktur Modal Terhadap Nilai Perusahaan Galuh Tresna Murti; Rr. Sri Saraswati; Muhammad Fadly Nur Faizi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1817

Firm value is an investor’s view of the level of success of a company associated with stock prices. The high value of a company will show shareholder prosperity and increase market confidence. The good value of the company will increase the interest of investors to invest in the company. The objective of this study is to determine the effect of institutional ownership, company age, and capital structure on firm value. In this study, 13 companies were involved as the study population with a unit sample of 65 healthcare sector companies listed on the Indonesia Stock Exchange. during the period 2018 to 2022 as research subjects. The sample selection technique in this study was purposive sampling. The data analysis method used in this study is descriptive statistics and panel data regression analysis using eviews 12.0 software. Descriptive statistics, classic firm assumption testing and hypothesis testing using the regression model for the information panels were used. Based on the results of the study, it is shown that institutional ownership, company age, and capital structure simultaneously have a significant effect on firm value. In the partial test of capital structure does not has a effect on the firm value, while the institutional ownership and company age have a effect on the firm value.

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