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All Journal AKUNTANSI DEWANTARA Jurnal Adat dan Budaya Indonesia Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Pengabdian Kepada Masyarakat Widya Mahadi
Eugenius Besli
INSTITUT FILSAFAT DAN TEKNOLOGI KREATIF LEDALERO
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Eksistensi Perusahaan Sub Sektor Restoran, Hotel dan Pariwisata Dalam Masa Pandemi Covid-19 Eugenius Besli; Khairunnisa Khairunnisa
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 4 No 1 (2023): Riset, Ekonomi, Akuntansi dan Perpajakan(Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v4i1.2576

Abstract

Penelitian ini bertujuan untuk membuat prediksi kebangkrutan perusahaan sub sektor hotel, restoran dan pariwisata yang go public pada tahun 2019-2022. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan menjelaskan angka hasil perhitungan. Prediksi kebangkrutan dihitung menggunakan Altman Z” Score. Hasil penelitian menunjukkan bahwa selama masa pandemi Covid-19 mayoritas perusahaan berada pada zona kebangkrutan. Perusahaan yang diprediksi bangkrut mengalami masalah pada pembayaran kewajiban dan tren kerugian. Kebijakan pemerintah dalam mengatasi pandemi berkontribusi terhadap kinerja buruk yang dialami perusahaan. Penelitian ini dapat menjadi sistem peringatan dini terkait kemungkinan kebangkrutan perusahaan.
Dapatkah R&D Memperkuat Pengaruh Human Capital dan Environmental Performance Terhadap Nilai Pasar Perusahaan? Eugenius Besli
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15659

Abstract

The research aims to test whether research & development are able to strengthen the relationship human capital and environmental performance on firm market value. Several studies related to human capital and environmental performance on firm market values ​​show different results. The difference in results make it possible to moderate research and development costs. The research was conducted manufacturing companies listed on the IDX for 2020-2022 using purposive sampling. The research design uses a quantitative descriptive method with SPSS multiple linear regression analysis. The results showed that human capital has a positive effect on firm market value and environmental performance has no effect on firm market value, while research and development costs cannot be a moderating variable.
Pengaruh Mekanisme Good Corporate Governance (Gcg) Terhadap Kinerja Keuangan Perusahaan Sebelum Masa Pandemi Covid-19 Khairunnisa; Eugenius Besli
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 3 (2023): J-AKSI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i3.6784

Abstract

This research was conducted to determine the effect of Good Corporate Governance (GCG) on company performance in manufacturing companies listed on the Indonesian stock exchange in 2017-2019. This study aims to determine the correlation that occurs between the independent variables and the dependent variable. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The selection of the research sample used a purposive sampling method with a total of 183 companies registered. Good Corporate Governance (GCG) in this study is described by the variables of managerial ownership, institutional ownership, board of commissioners and audit committees, while company performance is described by Return On Assets (ROA). The data used in this study are annual reports issued by companies listed on the IDX website. Testing the data in this study using SPSS. The results of the study show that managerial ownership, institutional ownership, the board of commissioners and the audit committee have an influence on the company's financial performance. Keywords: Managerial Ownership, Institutional Ownership, Board of Commissioners, Audit Committee, and Return On Assets (ROA).
PELATIHAN PEMBUKUAN SEDERHANA DAN PERHITUNGAN HARGA JUAL UNTUK KELOMPOK INDUSTRI KAKAO DESA WOLONWALU Eugenius Besli; Maria Florentina Rumba; Gregoriany cesilia Krisphina Dessy Dasilva; Maximus Gepa
Jurnal Pengabdian Kepada Masyarakat Widya Mahadi Vol. 4 No. 1 (2023): Desember 2023
Publisher : LP3M Universitas PGRI Mahadewa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59672/widyamahadi.v4i1.3396

Abstract

Cocoa plants have become one of the superior crops in Sikka Regency. Recognizing this potential, Industri Kakao group took the initiative to process cocoa beans into powder so that it has added value. During the business operation, the group has encountered problems related to the accounting process. Industri Kakao group of Wolonwalu Village has two main accounting problems. First, the recording of transactions is not based on valid transaction evidence and the bookkeeping is not systematic. This also leads to the group never producing profit and loss reports. Second, the determination of selling prices is only based on the cost of raw materials and ignores other costs. Training is provided to address the two problems experienced by the Cocoa Industry Group. The training method uses a lecture approach and practical exercises using Ms. Excel. Industri Kakao group acknowledges that the training provided is targeted and desires ongoing mentoring by the team.
Proses, Makna dan Relevansi Upacara Pongo dalam Kehidupan Sosial-Budaya Masyarakat Lempe, Sano Nggoang, Kabupaten Manggarai Barat Besli, Eugenius; Solosumantro, Heribertus
Jurnal Adat dan Budaya Indonesia Vol. 6 No. 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jabi.v6i1.73234

Abstract

Keberadaan orang Manggarai sebagai pendukung kebudayaan menghasilkan berbagai warisan budaya yang menjadi ciri khas budaya Manggarai itu sendiri. Setiap proses budaya yang dilakukan memiliki nilai, implikasi dan relevansi yang penting bagi pembangunan hidup budaya suatu masyarakat. Perkembangan cara berpikir dan bertindak manusia zaman ini menghasilkan banyak kreasi, olahan dan tinjauan abstraksi yang mewarisi nilai-nilai sosial kehidupan yang berintegritas. Penelitian ini bertujuan mengkaji proses, makna dan relevansi upacara pongo dalam kehidupan Masyarakat Lempe dan juga sebagai tinjauan observasi kehidupan sosial-budaya dalam ranah kebudayaan masyarakat yang mengikat dan mentradisi. Metode penulisan dalam penelitian ini menggunakan metode deskriptif kualitatif yang mencakup studi kepustakaan, wawancara dan observasi sederhana di lapangan. Hasil penelitian menjelaskan bahwa proses dan makna upacara Pongo itu terdiri dari tiga tahap utama yakni tahap awal, tahap pelaksanaan dan tahap akhir. Tahap awal upacara Pongo mencakup tahap wa mata dan tahap nempung woe, tahap pelaksanaan mencakup tahap tuak we’e, penawaran belis (paca), pongo kempu dan karong molas, serta tahap akhir mencakup tahap pedeng dan pembagian seng tadu lopa. Sementara itu, relevansi upacara pongo merujuk pada nilai-nilai budaya yang mengangkat dan memberdayakan kearifan lokal. Upacara pongo menghidupi sistem kekeluargaan dengan sikap penghargaan yang melampaui kedudukan sosial masyarakat dalam sistem yang berlaku. Nilai-nilai yang ditampilkan dalam acara pongo seperti tanggung jawab, menghormati satu sama lain, kekeluargaan yang tinggi, cinta kasih menjadi tolak ukur pembangunan kehidupan sosial-budaya masyarakat dalam sistem pemerintahan yang dijalankan. Mentalitas pembangunan itu hemat penulis adalah spirit pembangunan ruang sosial yang inklusif, terbuka dan transparan dalam menanggapi situasi zaman
Pengaruh Mekanisme Good Corporate Governance (Gcg) Terhadap Kinerja Keuangan Perusahaan Sebelum Masa Pandemi Covid-19 Khairunnisa; Besli, Eugenius
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 3 (2023): J-AKSI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i3.6784

Abstract

This research was conducted to determine the effect of Good Corporate Governance (GCG) on company performance in manufacturing companies listed on the Indonesian stock exchange in 2017-2019. This study aims to determine the correlation that occurs between the independent variables and the dependent variable. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The selection of the research sample used a purposive sampling method with a total of 183 companies registered. Good Corporate Governance (GCG) in this study is described by the variables of managerial ownership, institutional ownership, board of commissioners and audit committees, while company performance is described by Return On Assets (ROA). The data used in this study are annual reports issued by companies listed on the IDX website. Testing the data in this study using SPSS. The results of the study show that managerial ownership, institutional ownership, the board of commissioners and the audit committee have an influence on the company's financial performance. Keywords: Managerial Ownership, Institutional Ownership, Board of Commissioners, Audit Committee, and Return On Assets (ROA).
Co-Authors Gregoriany Cesilia Krisphina Dessy Dasilva Khairunnisa Khairunnisa khairunnisa Maximus Gepa Solosumantro, Heribertus