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All Journal jurnal syntax admiration Indonesian Community Journal Peka: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Manajemen & Ekonomika
Ceicilia Bintang Hari Yudhanti
Universitas Katolik Widya Mandala Surabaya
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The Role of Moderation in The Company's Age on Financial Slack's Relationship to Company Performance Ceicilia Bintang Hari Yudhanti; Herlina Yoka Roida
Jurnal Ilmu Manajemen & Ekonomika Vol 15, No 1 (2022): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 15, No.1, December 2022
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v15i1.297

Abstract

This study examines whether financial slack is associated with firm performance and whether this relation-ship is moderated by firm size and firm age. This study consists of 251 firm-years covering the period from 2017to 2019 of 85 companies in the manufacturing industry listed on the Indonesia Stock Exchange (IDX). Our findings indicate that financial slack has a negative effect on company performance. This negative ef-fect is weakened if the size of the company is larger and the age of the company is more mature. In addi-tion, companies with financial slack tend not to use the slack of company financial resources for the benefit of the company. This can be attributed to the tendency of the company's management to use these re-sources to increase additional income or remuneration for managers. The management considers the com-pany's short-term performance which has an impact on increasing management's welfare. These findings emphasize that big size companies will compete with younger companies that tend to invest in research and development. Therefore, large companies will use financial slack for the benefit of the company in or-der to maintain the company's survival in the future. Mature companies have experience in managing com-pany resources and competence in gaining access to the resources needed to survive or grow. Therefore, based on experience and journey to gain access to funding, financial slack will be used for the benefit of the company. This study supports the prediction with evidence from Indonesia manufacture companies, and conclude that financial slack will be managed in aim maintain access to funding in the future.
Pendampingan Penerapan Checklist Kepatuhan pada POS Siklus Pembelian Non Bahan Baku dalam Persiapan ISO 9001:2015 Ceicilia Bintang Hari Yudhanti; Tineke Wehartaty; Bernadetta Diana Nugraheni; Jesica Handoko
I-Com: Indonesian Community Journal Vol 2 No 3 (2022): I-Com: Indonesian Community Journal (Desember 2022)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.898 KB) | DOI: 10.33379/icom.v2i3.1545

Abstract

PT JIMAS bergerak dalam industri manufaktur tekstil dan secara khusus menghasilkan produk mop dan blanket yarn. PT JIMAS memiliki checklist kepatuhan prosedur dan dokumen untuk pembelian Non Bahan Baku (NBB) namun belum diimplementasikan oleh perusahaan. Checklist prosedur dan dokumen kepatuhan ini perlu dilakukan agar karyawan bagian pembelian NBB dapat mematuhi Prosedur Operasional Standar siklus pembelian NBB. Tujuan kegiatan pengabdian kepada masyarakat ini adalah membuatkan video tutorial tentang tata cara penggunaan atau pengisian checklist kepatuhan prosedur dan dokumen pembelian NBB. Video tutorial diperlukan untuk memberikan arahan kepada karyawan bagian pembelian NBB mengenai tata cara menggunakan atau mengisi daftar pengecekan kepatuhan prosedur dan dokumen NBB. Kegiatan lain yang dilakukan adalah melakukan pendampingan kepada karyawan bagian pembelian NBB. Pendampingan kepada karyawan diperlukan agar karyawan bagian pembelian NBB dapat mengisi checklist kepatuhan prosedur dan dokumen siklus pembelian NBB yang disesuaikan dengan kebijakan perusahaan. Checklist kepatuhan prosedur pembelian NBB sebanyak 4 buah dan checklist kepatuhan penggunaan dokumen pembelian NBB sebanyak 11 buah yang didapatkan dari hasil pengabdian masyarakat pada PT JIMAS.
PENDAMPINGAN IMPLEMENTASI POS SIKLUS PEMBELIAN BAHAN BAKU LOKAL PADA PERUSAHAAN TEKSTIL DI SURABAYA Bernadetta Diana Nugraheni Diana Nugraheni; Ceicilia Bintang Hari Yudhanti; Tineke Wehartaty; Jesica Handoko
PeKA: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 1 (2023): Juni
Publisher : LPPM, Universitas Katolik Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/peka.v6i1.4535

Abstract

The community service activity carried out at PT JIMAS is an activity to assist the implementation of the Standard Operating Procedure (SOP) cycle for purchasing local raw materials. This activity was carried out due to changes in procedures and documents and requests for new documents in the context of applying for ISO 9001:2015 certification. Assistance is provided to employees in the purchasing department of local raw materials. The goal is the employee to understand and carry out the new procedure and use the new document. Community service activities include making video tutorials and providing assistance to employees. Video tutorial explains the use of compliance checklists for both SOP and local raw material documents. The purpose of displaying SOP and these documents is to suit PT JIMAS current business environment conditions, as well as to help the company when conducting a compliance audit, the implementation of which is through audit documents in the form of a checklist of audit compliance. The results of this community service can help PT JIMAS in its internal control and as a requirement for ISO 9001; 2015.
Pengaruh Karakteristik Direktur Utama dan Komite Audit terhadap Manajemen Laba pada Perusahaan Terafiliasi Melisa Aprillia Dompas; Ceicilia Bintang Hari Yudhanti
Jurnal Syntax Admiration Vol. 5 No. 3 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i3.1056

Abstract

This study aims to determine the effect of the age of the president director, the gender of the president director, the tenure of the president director, and the number of audit committees on profit management. The population of this study is affiliated companies in the manufacturing sector listed on the Indonesia Stock Exchange 2019-2021. The retrieval technique used was purposive sampling and obtained 48 companies. The data analysis method used is multiple linear regression analysis of panel data processed with the Eviews program. Based on the results of data analysis, it shows that the number of audit committees affects profit management, the characteristics of the president director which include age, gender, and tenure of the president director do not affect the profit management of affiliated companies in the manufacturing sector listed on the IDX 2019-2021.
Co-Authors Bernadetta Diana Nugraheni Bernadetta Diana Nugraheni Diana Nugraheni Herlina Yoka Roida Jesica Handoko Melisa Aprillia Dompas Wehartaty, Tineke