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Nona Jane Onoyi
Universitas Batam
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TINGKAT KESEHATAN BANK SEBELUM DAN SELAMA PANDEMI COVID-19 PADA BPR DI BATAM Nona Jane Onoyi; One Yantri; Ely Kurniawati; Diana Titik Windayati; Gandhi Sutjahjo
JURNAL MANAJEMEN, ORGANISASI DAN BISNIS Vol 2, No 4 (2022): (Desember 2022)
Publisher : Pascasarjana Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/jmob.v2i4.5170

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan bank berbasis RGEC sebelum dan selama pandemi Covid-19.  Penelitian ini menggunakan metode kuantitatif dengan pendekatan komparatif.   Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi dalam penelitian ini adalah Bank Perkreditan Rakyat (BPR) Konvensional di Batam sebanyak 27 BPR. Penarikan sampel penelitian menggunakan teknik purpose sampling, yaitu sebanyak 11 BPR.  Hasil penelitian menunjukkan terdapat perbedaan faktor risk profile yang diukur dengan rasio LDR sebelum dan selama pandemi, tidak terdapat perbedaan faktor good corporate governance yang diukur dengan nilai komposit sebelum dan selama pandemi, terdapat perbedaan faktor earning yang diukur dengan rasio ROA sebelum dan selama pandemi tidak terdapat perbedaan faktor capital yang diukur dengan CAR sebelum dan selama pandemic.
Pengaruh Konservatisme Akuntansi, Pertumbuhan Perusahaan dan Risiko Bisnis terhadap Income Smoothing Nona Jane Onoyi; Ely Kurniawati; One Yantri; Diana Titik Windayati
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v3i1.2222

Abstract

Purpose: This study aims to determine the effect of accounting conservatism, company growth and business risk toward income smoothing. This study uses accounting conservatism, company growth and business risk as independent variables. While income smoothing is the dependent variable. The research population is a coal mining company listed on the IDX as 22 companies. The research sample consisted of 9 companies obtained by using the purposive sampling method. The research sample consisted of 9 companies obtained by using the purposive sampling method Methodology/approach: The research method uses multiple linear regression. Results/findings: The results showed that partially the accounting conservatism variable and the firm growth variable did not have any significant effect on income smoothing, while the business risk variable had a significant effect on income smoothing. Simultaneously accounting conservatism variables, company growth and business risk have a significant effect on income smoothing. Advice for companies is to maintain business risk in order to keep investor confidence in the company.
Pemberdayaan Masyarakat Melalui Pemanfaatan Lahan Pekarangan Perkotaan Dengan Budidaya Tabulampot Di Perumahan Citra Batam, Batam Diana Titik Windayati; Nona Jane Onoyi; One Yantri; Ely Kurniawati
Jurnal Pengabdian kepada Masyarakat Bina Darma Vol 3 No 3 (2023): Jurnal Pengabdian kepada Masyarakat Universitas Bina Darma
Publisher : DRPM-UBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/pengabdian.v3i3.2640

Abstract

Tabulampot atau tanaman buah dalam pot dapat menjadi salah satu solusi bagi masyarakat yang mempunyai hobi berkebun namun memiliki lahan pekarangan yang sempit. Kondisi ini dialami oleh masyarakat di perkotaan. Pemberdayaan masyarakat melalui pemanfaatan lahan pekarangan perkotaan dengan budidaya tabulampot sebagai kegiatan pengabdian kepada masyarakat di perumahan Citra Batam, Batam mempunyai tujuan : (1) Menambah minat dan pemahaman warga sasaran mengenai budidaya tabulampot pada pekarangan atau teras rumah, (2) Meningkatkan skill warga sasaran dalam mempraktekan sistem tabulampot pada pekarangan rumah masing-masing dan (3) Mendorong warga sasaran untuk mejadikan budidaya tabulampot sebagai peluang bisnis lokal yang dapat membantu perekonomian keluarga. Kegiatan terdiri dari pemaparan teori dan praktek atau demo atau tabulampot. Hasil kegiatan menunjukan peserta memahami materi yang disampaikan.
PENGARUH FINANCIAL DISTRESS, UKURAN PERUSAHAAN DAN KEBIJAKAN HUTANG TERHADAP TAX AVOIDANCE DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI Nona Jane Onoyi; Ely Kurniawati; One Yantri; Diana Titik Windayati
Ensiklopedia of Journal Vol 6, No 1 (2023): Vol. 6 No. 1 Edisi 3 Oktober 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v6i1.2044

Abstract

This study used audit quality as an moderating variable to examine the effect of financial distress, firm size and debt policy on tax avoidance. Tax avoidance is proxied by the cash effective tax rate, financial distress is proxied by the Z-Score model, firm size is proxied by the natural logarithm of assets, debt policy is proxied by the debt to asset ratio and Audit quality is proxied by the big four Public Accounting Firm (KAP). The population in this research is energy companies listed on the Indonesia Stock Exchange in 2016-2020 with a total of 32 companies. The research sample consisted of 11 companies obtained by using purposive sampling technique. The analysis technique used is linear regression with a moderation model. The results showed that partially financial distress, firm size and debt policy have a significant effect on tax avoidance. While audit quality is not able to moderate the effect of financial distress, firm size and debt policy significantly affect tax avoidance. However, audit quality can strengthen the effect of financial distress, firm size and debt policy on tax avoidance. This situation is a yellow light and even a red light for the government. The government needs to review tax regulations and provide stimulus to taxpayers so that tax revenues increase. For taxpayers, it is necessary to be more careful in carrying out tax avoidance so as not to be included in tax audits and courts as a result of carrying out excessive tax avoidance.Keywords: Financial Distress, Firm Size, Debt Policy, Audit Quality, Tax Avoidance
Dampak Pandemi Covid-19 Terhadap Prediksi Kebangkrutan Perusahaan dengan Kondisi Keuangan sebelum Pandemi Covid-19 sebagai Variabel Moderasi Nona Jane Onoyi; Nona Jane Onoyi
Jurnal Bisnis dan Manajemen (JBM) JBM Vol 18 (2022): Issue 2
Publisher : Faculty of Economics and Business University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jbm.v18i2.312

Abstract

This study uses financial conditions before the Covid-19 pandemic as a moderating variable to examine the effect of the Covid-19 pandemic on the prediction of company bankruptcy. The impact of the Covid-19 pandemic is measured by the disclosure of information submitted by publicly traded companies to the Indonesia Stock Exchange. The prediction of company bankruptcy was proxied by the Springate model. The financial condition before the Covid-19 pandemic was proxied by the current and debt-to-equity ratios. The population in this study is retail sub-sector companies listed on the Indonesia Stock Exchange in 2019-2020, as many as 27 companies. A total 0f 24 samples were obtained using the purposive sampling technique. The data analysis technique we used was linear regression with a moderation model. The result found that the Covid-19 pandemic has a negative and significant impact on the bankruptcy prediction. Meanwhile, the financial condition before the Covid-19 pandemic has a moderating effect. Suggestion for the company is to maintain the level of liquidity and solvency during the prolonged Covid-19 pandemic. Based on this study, companies that have entered into a bankruptcy prediction must make changes immediately by efficiently using finance, restructuring, product and service differentiation, and developing an e-commerce to recover sales and revenues. Abstrak Penelitian ini menggunakan kondisi keuangan sebelum pandemi Covid-19 sebagai variabel moderasi untuk menguji pengaruh pandemi Covid-19 terhadap prediksi kebangkrutan perusahaan. Dampak pandemi diukur dengan melihat keterbukaan informasi yang disampaikan oleh perusahaan go publik kepada Bursa Efek Indonesia. Prediksi kebangkrutan diproksikan oleh model Springate. Kondisi keuangan sebelum pandemi Covid-19 diproksikan oleh current ratio dan debt to equity ratio. Populasi dalam penelitian ini adalah perusahaan sub sektor ritel yang terdaftar di Bursa Efek Indonesia tahun 2019-2020 sebanyak 27 perusahaan. Sampel dalam penelitian ini sebanyak 24 perusahaan ritel yang diperoleh dengan menggunakan teknik purposive sampling. Teknik analisis data yang digunakan adalah regresi linear dengan model moderasi. Hasil penelitian menunjukkan bahwa dampak pandemi Covid-19 berpengaruh negatif dan signifikan terhadap prediksi kebangkrutan. Sementara itu, kondisi keuangan sebelum pandemi Covid-19 mampu menjadi variabel moderasi. Saran untuk perusahaan adalah tetap menjaga tingkat likuiditas dan solvabilitas dalam masa pandemi Covid-19 yang berkepanjangan. Bagi perusahaan yang sudah masuk pada prediksi bangkrut berdasar penelitian ini, harus segera melakukan perubahan dengan cara melakukan efisiensi penggunaan keuangan, restrukturisasi, diferensiasi produk dan jasa, mengembangkan e-commerce agar penjualan dan pendapatan perusahaan kembali pulih. Kata Kunci: Dampak Pandemi Covid-19, Model Springate, Kondisi Keuangan
Pengaruh Return On Equity, Debt to Equity Ratio, Debt to Equity Ratio, Earning Per Share Terhadap Harga Saham Nona Jane Onoyi; Nona Jane Onoyi; One Yantri; Diana Titik Windayati
JURNAL MANAJEMEN, ORGANISASI DAN BISNIS (JMOB) Vol 1, No 4 (2021): JMOB (Desember 2021)
Publisher : Pascasarjana Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (375.949 KB) | DOI: 10.33373/jmob.v1i4.3435

Abstract

This research aims to determine the effect of Return On Equity, Debt to Equity Ratio, Net Profit Margin, Earning Per Share on Stock Prices in LQ45 companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The research method uses a quantitative approach. The data used in this research is secondary data. The sample selectionis done by purpose sampling obtained 31 samples of companies. The results showed that partially ROE and EPS variables had a significant effect on stock prices. While the DER and NPM variables partially have no significant effect on stock prices. Simultaneously ROE, DER, NPM and EPS variables have a significant effect on stock prices.
TINGKAT KESEHATAN PERBANKAN SYARIAH DAN POTENSI FINANCIAL DISTRESS PADA MASA PANDEMI COVID-19 Nona Jane Onoyi; Nona Jane Onoyi; Diana Titik Windayati
JURNAL MANAJEMEN, ORGANISASI DAN BISNIS (JMOB) Vol 2, No 2 (2022): JMOB (Juni 2022)
Publisher : Pascasarjana Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.236 KB) | DOI: 10.33373/jmob.v2i2.4246

Abstract

The purpose of this this study is to determine the effect of bank health level in predicting the potential of financial distress during the Covid-19 pandemic.This study uses the bank health level proxied by CAR, NPF, ROA, BOPO and FDR as independent variables.  Meanwhile financial distress proxied by Z-Score as dependent variable.  The population of study is Islamic Banks listed on Financial Services Authority (OJK) in 2020 as many as 15 banks.  The sample of this studytook 12 banks with purpose sampling method. Multiple linear regression method used in this study.  The result show that partially CAR, ROA and FDR variables have a significant effect on financial distress, meanwhile NPF and BOPO variables have no significant effect on financial distress. Simultaneously CAR, NPF, ROA, BOPO and FDR variables have a significant effect on financial distress. Suggestion for banks are to maintain health level during the prolonged Covid-19 pandemic.  For banks that have entered the prediction of financial distress based on this research, they have to immmediately make change by making efficent use of finance, restructuring and digitizing banking.
PENGARUH RISIKO BISNIS, KINERJA KEUANGAN DAN KINERJA LINGKUNGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020 Nona Jane Onoyi; Nona Jane Onoyi; One Yantri; Ely Kurniawati; Diana Titik Windayati
Ensiklopedia of Journal Vol 5, No 2 (2023): Volume 5 No. 2 Edisi 1 Januari 2023
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (188.437 KB) | DOI: 10.33559/eoj.v5i2.1501

Abstract

The purpose of this study was to determine the effect of business risk, financial performance, and environmental performance on the stock price.  This study uses business risk, financial performance proxied by ROA, and environmental performance proxied by PROPER as independent variables. Meanwhile, the stock price is the dependent variable. The research population is a coal mining company listed on the IDX as many as 22 companies. The research sample took 11 companies obtained by using the purposive sampling method. The research sample took 11 companies obtained by using the purposive sampling method. The research method uses multiple linear regression. The results showed that partially the business risk variable had no significant effect on stock prices, while the financial performance and environmental performance variables had a significant effect on stock prices. Simultaneously the variables of business risk, financial performance, and environmental performance have a significant effect on the stock price.  Advice for the company is to maintain financial performance and environmental performance in order to maintain investor confidence in the company.
PELATIHAN SOSIS SEHAT HOMEMADE SEBAGAI SUMBER PROTEIN KELUARGA DAN POTENSI PENGHASILAN TAMBAHAN KELUARGA DI KAMPUNG BAGAN KELURAHAN TANJUNG PIAYU, SEI BEDUK - BATAM Nona Jane Onoyi; Ely Kurniawati; Nona Jane Onoyi; One Yantri; Diana Titik Windayati; Mursal Mursal
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 9: February 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian kepada masyarakat melalui pelatihan ini bertujuan untuk meningkatkan kemampuan ibu-ibu PKK di wilayah kampung Bagan. Fokus utama pelatihan yang diadakan adalah mengenai pembuatan sosis sehat sebagai alternatif sumber protein masyarakat yang memiliki peluang peningkatan penghasilan keluarga. Metode yang digunakan dalam pelatihan ini adalah pemaparan materi dan praktik langsung. Pemaparan materi meliputi kandungan sosis yang beredar di pasaran, berbagai metode pembuatan sosis, jenis selongsong yang dapat digunakan serta pengetahuan mengenai berbagai sumber protein lain yang dapat diolah menjadi sosis. Praktik dilakukan menggunakan daging ayam giling, dan selongsong bahan kolagen, yang pada aplikasi dapat dikembangkan untuk berbagai jenis sumber protein lainnya. Hasil pengabdian ini adalah peningkatan wawasan ibu-ibu PKK mengenai pembuatan sosis dan dapat membuka peluang usaha bagi warga.
PENGOLAHAN SAMPAH RUMAH TANGGA MENJADI ECO ENZYME SEBAGAI PUPUK DAN CAIRAN FERMENTASI SERBAGUNA DI KELURAHAN PAMAK, KECAMATAN TEBING - KABUPATEN KARIMUN Nona Jane Onoyi; One Yantri; Nona Jane Onoyi; Ely Kurniawati; Diana Titik Windayati; Mursal; Suyanto
Jurnal Pengabdian Ibnu Sina Vol. 1 No. 2 (2022): Juli 2022
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.174 KB) | DOI: 10.36352/j-pis.v1i2.348

Abstract

Pamak is one of the villages in Tebing District, Karimun Regency, Riau Islands Province. The majority of the population are immigrants from outside the island of Karimun, who work in various fields such as government employees, teachers and employees in private companies. Meanwhile, the majority of mothers are only housewives, whose daily activities are mostly at home. This activity is very useful to increase the knowledge of mothers about the use of household waste that is produced every day from activities in the kitchen. In addition to raw materials that can be obtained easily without having to buy, because they can be obtained from the rest of the mothers' cooking activities every day, the process is also very simple and easy to do. By using these eco enzymes, mothers can save on expenses related to cleaning in their daily household activities. So many benefits that can be obtained from the Eco enzyme. Can be used as a floor cleaner, dishwasher, laundry mix, air freshener, water purifier and plant fertilizer. Those women in Pamak Village were very enthusiastic about participating in the socialization of making the eco enzyme. Mothers now understand that kitchen waste does not have to be thrown away without being used. By not spending additional costs to get raw materials, with an easy process and no special skills required, now mothers can create their own cleaners and fertilizers. And it has economic value if it is practiced because after getting the harvest at the end of the process, eco enzymes can be sold directly to consumers. So that mothers can save on kitchen expenses while also increasing their income with the knowledge about making this eco enzyme.
Co-Authors Diana Titik Widayanti Diana Titik Windayati Diana Titik Windayati Diana Titik Windayati Diana Titik Windayati ELY KURNIAWATI Ely Kurniawati Gandhi Sutjahjo Mohamad Aras Mudinillah, Adam Muhammad Saidy Mursal Mursal Mursal One Yantri One Yantri One Yantri One Yantri Sarmini Suyanto