Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1627
Endang Ranitawati, Hermono Widiarto, Yahya Yahya
ABSTRACT2022 slowly enters a period of economic recovery in various sectors. The Covid-19 pandemic has really had an extraordinary impact, especially the business development of the MSME sector and this impact has also been felt on the domestic economy which is very significant. This can be seen in the growth rate of the economic sector in Surabaya of 4.29%, thanks to the persistence and resilience of MSME business actors the economic growth rate will increase in 2022 to 7.17% in the post-pandemic period (economic recovery period). This study aims to explore and analyze the condition of MSME business actors in Surabaya which can later be used to determine what strategic action decisions to take in order to survive facing business competition in the post-covid-19 pandemic. This study uses the analysis of the OODA loops approach as a benchmark tool in acting to defend its business in facing the competitive business world in crossing the post-pandemic Covid-19 in Surabaya. The data for this study were taken using the method of observation, interviews and questionnaires by google form respondents to several MSME business actors by means of non-probability sampling, the results of which were 87.2% believed that they could cross post-pandemic conditions Covid-19 with positive growth, an average economic recovery of 85.75%. The conclusion is that MSME entrepreneurs believe they can continue to do business in a competitive environment in the post-covid-19 pandemic.
{"title":"Strategi Ketahanan UMKM Menghadapi Kompetitif Bisnis Dalam Melintasi Pasca Pandemi Covid-19 Di Surabaya","authors":"Endang Ranitawati, Hermono Widiarto, Yahya Yahya","doi":"10.33395/owner.v8i2.1627","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1627","url":null,"abstract":"ABSTRACT2022 slowly enters a period of economic recovery in various sectors. The Covid-19 pandemic has really had an extraordinary impact, especially the business development of the MSME sector and this impact has also been felt on the domestic economy which is very significant. This can be seen in the growth rate of the economic sector in Surabaya of 4.29%, thanks to the persistence and resilience of MSME business actors the economic growth rate will increase in 2022 to 7.17% in the post-pandemic period (economic recovery period). This study aims to explore and analyze the condition of MSME business actors in Surabaya which can later be used to determine what strategic action decisions to take in order to survive facing business competition in the post-covid-19 pandemic. This study uses the analysis of the OODA loops approach as a benchmark tool in acting to defend its business in facing the competitive business world in crossing the post-pandemic Covid-19 in Surabaya. The data for this study were taken using the method of observation, interviews and questionnaires by google form respondents to several MSME business actors by means of non-probability sampling, the results of which were 87.2% believed that they could cross post-pandemic conditions Covid-19 with positive growth, an average economic recovery of 85.75%. The conclusion is that MSME entrepreneurs believe they can continue to do business in a competitive environment in the post-covid-19 pandemic.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"101 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360044","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1975
Rini Susiani, Rosa Fitriana, Syafdinal Syafdinal
This research aims to find out the role of Internal Audit (independence and objectivity, professional skill and accuracy, and integrity) in supporting the effectiveness of providing credit, case study at the Bank X Bandung branch offices. The population in this study was 30 people, with a sampling technique using non-probability sampling with a saturated sampling technique. The analytical method used in this research is multiple linear regression analysis at a significance level of 5%. The program for analyzing data uses the Statistical Package for Social Sciences (SPSS) Ver 25.0. The research results show that Independence and Objectivity, Professional Skills and Accuracy, and Integrity have a role in supporting the effectiveness of providing credit at the Bank X Bandung Branch Office.
本研究旨在了解内部审计（独立性和客观性、专业技能和准确性以及正直性）在支持信贷提供有效性方面的作用，并对 X 银行万隆分行进行案例研究。 本研究的研究对象为 30 人，抽样技术采用非概率抽样和饱和抽样技术。本研究采用的分析方法是多元线性回归分析，显著性水平为 5%。 数据分析程序使用社会科学统计软件包（SPSS）Ver 25.0。研究结果表明，独立性和客观性、专业技能和准确性以及正直性在支持 X 银行万隆分行提供信贷的有效性方面发挥了作用。
{"title":"Peranan Audit Internal dalam Menunjang Efektivitas Pemberian Kredit","authors":"Rini Susiani, Rosa Fitriana, Syafdinal Syafdinal","doi":"10.33395/owner.v8i2.1975","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1975","url":null,"abstract":"This research aims to find out the role of Internal Audit (independence and objectivity, professional skill and accuracy, and integrity) in supporting the effectiveness of providing credit, case study at the Bank X Bandung branch offices. The population in this study was 30 people, with a sampling technique using non-probability sampling with a saturated sampling technique. The analytical method used in this research is multiple linear regression analysis at a significance level of 5%. The program for analyzing data uses the Statistical Package for Social Sciences (SPSS) Ver 25.0. The research results show that Independence and Objectivity, Professional Skills and Accuracy, and Integrity have a role in supporting the effectiveness of providing credit at the Bank X Bandung Branch Office.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140360465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2029
Auliya Akbar Robbani, Ika Sasti Ferina, Shelly Febriana Kartasari
The Merdeka Learning Campus Merdeka Program is implemented in tertiary institutions by the government in order to build competent and quality human resources. This program is realized through performance indicators set by the government to improve their institutional performance. The purpose of this study was to determine the effect of institutional logic, key performance indicators, and sentiments on institutional performance. Neo-Institutional Theory in the study of institution and organization underlies this study by explaining theoritically how institusion are formed, changed, and maintained in society. The method used is the Structural Equation Modeling-Partial Least Squares approach. Statistical testing in this study used the smart pls 3.0 application. Respondents who were involved in this study amounted to 237 employees who were employees of Sriwijaya University. The sampling method of this study used purposive sampling. Data collection techniques using a questionnaire. Data analysis was performed using Structural Equation Modeling-Partial Least Squares. The results showed that partially Institutional Logic had an effect on Institutional Performance, Key Performance Indicators had an effect on Institutional Performance, Budget Participation had an effect on Institutional Performance.
{"title":"Pengaruh Logika Institusi, Indikator Kinerja Utama, dan Partisipasi Anggaran terhadap Kinerja Institusional","authors":"Auliya Akbar Robbani, Ika Sasti Ferina, Shelly Febriana Kartasari","doi":"10.33395/owner.v8i2.2029","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2029","url":null,"abstract":"The Merdeka Learning Campus Merdeka Program is implemented in tertiary institutions by the government in order to build competent and quality human resources. This program is realized through performance indicators set by the government to improve their institutional performance. The purpose of this study was to determine the effect of institutional logic, key performance indicators, and sentiments on institutional performance. Neo-Institutional Theory in the study of institution and organization underlies this study by explaining theoritically how institusion are formed, changed, and maintained in society. The method used is the Structural Equation Modeling-Partial Least Squares approach. Statistical testing in this study used the smart pls 3.0 application. Respondents who were involved in this study amounted to 237 employees who were employees of Sriwijaya University. The sampling method of this study used purposive sampling. Data collection techniques using a questionnaire. Data analysis was performed using Structural Equation Modeling-Partial Least Squares. The results showed that partially Institutional Logic had an effect on Institutional Performance, Key Performance Indicators had an effect on Institutional Performance, Budget Participation had an effect on Institutional Performance.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"12 26","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358878","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1949
Dewi Salmita
The Covid-19 pandemic has become one of the toughest phases for all countries whose citizens have been confirmed positive, including Indonesia. Profit management in the period before and during the Covid-19 pandemic is interesting to research because almost all industrial sectors were affected by this pandemic, including the banking industry. The aim of the research is to analyze the profit management of the banking industry listed on the Indonesia Stock Exchange and the significance of the differences before and during the Covid-19 pandemic. This research uses secondary data in the form of banking financial reports listed on the Indonesian Stock Exchange (BEI). The research years were taken from 2017-2019 for the year before the Covid-19 pandemic and 2020-2022 for the year during the Covid-19 pandemic. Financial reports are downloaded from each banking industry website. The total population in this study was 46 companies, after being eliminated using the purposive sampling method it became 43 companies. The earnings management variable is proxied by discretionary accruals (DA) which are measured using the Modified Jones Model. Hypothesis testing uses the Wilcoxon Signed Rank Test via SPSS 26 software. The research results show that there are significant differences in banking industry earnings management before and during the Covid-19 pandemic. Before the Covid-19 pandemic, banks tended to carry out earnings management by increasing the value of their reported profits, whereas during the Covid-19 pandemic, banks tended to carry out earnings management by reducing the value of their reported profits.
{"title":"Manajemen Laba di Industri Perbankan : Suatu Pengujian Sebelum dan Saat Covid-19","authors":"Dewi Salmita","doi":"10.33395/owner.v8i2.1949","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1949","url":null,"abstract":"The Covid-19 pandemic has become one of the toughest phases for all countries whose citizens have been confirmed positive, including Indonesia. Profit management in the period before and during the Covid-19 pandemic is interesting to research because almost all industrial sectors were affected by this pandemic, including the banking industry. The aim of the research is to analyze the profit management of the banking industry listed on the Indonesia Stock Exchange and the significance of the differences before and during the Covid-19 pandemic. This research uses secondary data in the form of banking financial reports listed on the Indonesian Stock Exchange (BEI). The research years were taken from 2017-2019 for the year before the Covid-19 pandemic and 2020-2022 for the year during the Covid-19 pandemic. Financial reports are downloaded from each banking industry website. The total population in this study was 46 companies, after being eliminated using the purposive sampling method it became 43 companies. The earnings management variable is proxied by discretionary accruals (DA) which are measured using the Modified Jones Model. Hypothesis testing uses the Wilcoxon Signed Rank Test via SPSS 26 software. The research results show that there are significant differences in banking industry earnings management before and during the Covid-19 pandemic. Before the Covid-19 pandemic, banks tended to carry out earnings management by increasing the value of their reported profits, whereas during the Covid-19 pandemic, banks tended to carry out earnings management by reducing the value of their reported profits.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"12 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359737","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1962
Diana Hera Lewa, Ahmad Mukoffi, Yayuk Sulistyowati
The purpose of this study is to determine the effect of financial distress, good corporate governance, audit report lag, and audit opinion on the timeliness of financial statement publication in banking companies listed on the Indonesia Stock Exchange. Research conducted based on quantitative methods. The determination of this research sample used the purposive sampling method so that research samples were obtained from as many as 5 state-owned banking companies listed on the Indonesia Stock Exchange. This research data uses the financial statements of banking companies for the 2018-2022 period. The data analysis method used is multiple linear regression. The results proved that financial distress had a significant effect on the timeliness of financial statement publication, good corporate governance had a significant effect on the timeliness of financial statement publication, audit report lag had a significant effect on the timeliness of financial statement publication and audit opinion had a significant effect on the timeliness of financial statement publication. The results together / combined obtained financial distress, good corporate governance, audit report lag, and audit opinion have a significant effect on the timeliness of financial statement publication in banking companies listed on the Indonesia Stock Exchange with a calculated F value (4,875) or an effect of 62.5%. This result proves that the timeliness of financial statement publication is supported by low financial distress value, high good corporate governance, fast audit report lag, and unqualified audit opinion.
本研究旨在确定财务困境、良好的公司治理、审计报告滞后和审计意见对印尼证券交易所上市银行公司财务报表公布及时性的影响。研究以定量方法为基础。本研究样本的确定采用了目的抽样法，因此研究样本从多达 5 家在印尼证券交易所上市的国有银行公司中获得。本研究数据使用的是银行公司 2018-2022 年期间的财务报表。采用的数据分析方法是多元线性回归法。结果证明，财务困境对财务报表公布的及时性有显著影响，良好的公司治理对财务报表公布的及时性有显著影响，审计报告滞后对财务报表公布的及时性有显著影响，审计意见对财务报表公布的及时性有显著影响。财务困境、良好公司治理、审计报告滞后和审计意见对印尼证券交易所上市银行公司财务报表公布的及时性有显著影响，计算出的 F 值（4,875）或影响率为 62.5%。这一结果证明，低财务困境值、高良好公司治理、快速审计报告滞后和无保留审计意见支持财务报表公布的及时性。
{"title":"PENGARUH FINANCIAL DISTRESS, GOOD CORPORATE GOVERNANCE, AUDIT REPORT LAG DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN","authors":"Diana Hera Lewa, Ahmad Mukoffi, Yayuk Sulistyowati","doi":"10.33395/owner.v8i2.1962","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1962","url":null,"abstract":"The purpose of this study is to determine the effect of financial distress, good corporate governance, audit report lag, and audit opinion on the timeliness of financial statement publication in banking companies listed on the Indonesia Stock Exchange. Research conducted based on quantitative methods. The determination of this research sample used the purposive sampling method so that research samples were obtained from as many as 5 state-owned banking companies listed on the Indonesia Stock Exchange. This research data uses the financial statements of banking companies for the 2018-2022 period. The data analysis method used is multiple linear regression. The results proved that financial distress had a significant effect on the timeliness of financial statement publication, good corporate governance had a significant effect on the timeliness of financial statement publication, audit report lag had a significant effect on the timeliness of financial statement publication and audit opinion had a significant effect on the timeliness of financial statement publication. The results together / combined obtained financial distress, good corporate governance, audit report lag, and audit opinion have a significant effect on the timeliness of financial statement publication in banking companies listed on the Indonesia Stock Exchange with a calculated F value (4,875) or an effect of 62.5%. This result proves that the timeliness of financial statement publication is supported by low financial distress value, high good corporate governance, fast audit report lag, and unqualified audit opinion.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"15 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140361222","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2077
Y. Anjani
In Indonesia, non-tax revenue is the second-largest source of state revenue, following tax revenue, and is expected to continue to increase in the future. To optimize non-tax revenue, tariffs are set, but using conventional However, if the tariff is set based on conventional methods, it can have a distorting effect. This study utilizes an activity-based costing system to establish service tariffs and assess quality at the Unit of Health Research and Development Pangandaran. An observational approach is employed, examining both primary and secondary data from a sample of 30 participants engaged in scientific tourism services and research collaboration. Technical terms are defined upon first use, and the language is objective, clear, and free of grammatical errors, following conventional formatting and citation guidelines. Non-probability sampling with a convenience approach was used. The data was evaluated using the activity-based costing system, servqual, and importance-performance analysis methods. The study conducted an importance-performance analysis of parameters related to cost and services with the goal of preserving the quality of service while avoiding high tariffs for users. Both rates were measured against the development efforts. The results showed that the scientific tourism rate yielded a cost of IDR5.884 and the research collaboration rate yielded a cost of IDR75.635, indicating a cost savings. Service quality attributes requiring improvement are responsiveness and assurance. Additionally, tangible elements and assurance must be aligned with tariff adjustments. This study offers valuable insights into setting non-tax state revenue tariffs in government work environments by emphasizing the quality of current services
{"title":"Optimalisasi Tarif Layanan dengan Memperbaiki dan Meningkatkan Kualitas Pelayanan di Loka Litbangkes Pangandaran","authors":"Y. Anjani","doi":"10.33395/owner.v8i2.2077","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2077","url":null,"abstract":"In Indonesia, non-tax revenue is the second-largest source of state revenue, following tax revenue, and is expected to continue to increase in the future. To optimize non-tax revenue, tariffs are set, but using conventional However, if the tariff is set based on conventional methods, it can have a distorting effect. This study utilizes an activity-based costing system to establish service tariffs and assess quality at the Unit of Health Research and Development Pangandaran. An observational approach is employed, examining both primary and secondary data from a sample of 30 participants engaged in scientific tourism services and research collaboration. Technical terms are defined upon first use, and the language is objective, clear, and free of grammatical errors, following conventional formatting and citation guidelines. Non-probability sampling with a convenience approach was used. The data was evaluated using the activity-based costing system, servqual, and importance-performance analysis methods. The study conducted an importance-performance analysis of parameters related to cost and services with the goal of preserving the quality of service while avoiding high tariffs for users. Both rates were measured against the development efforts. The results showed that the scientific tourism rate yielded a cost of IDR5.884 and the research collaboration rate yielded a cost of IDR75.635, indicating a cost savings. Service quality attributes requiring improvement are responsiveness and assurance. Additionally, tangible elements and assurance must be aligned with tariff adjustments. This study offers valuable insights into setting non-tax state revenue tariffs in government work environments by emphasizing the quality of current services","PeriodicalId":124624,"journal":{"name":"Owner","volume":"41 41","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140357647","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.1976
Mirna Dianita, Niki Hadian, Yogo Heru Prayitno
Companies that carry out an IPO on the capital market will usually experience better performance changes and thus gain greater profits. Financial performance ratios are used by investors to make investment decisions in a company and determine company value. This research is in the form of comparative quantitative research. This comparative research aims to describe the differences in the financial ratio performance of companies conducting Initial Public Offerings (IPO) on the IDX before and after the IPO period. The population in this research is all companies listed in the IPO position on the Indonesia Stock Exchange (BEI) in 2019, a total of 55 companies with a sample of 40 companies. The research results show that there is no difference in financial performance in terms of Currnet Ratio (CR), Debt to Equity Ratio (DER) and Return on Equity (ROE) both before and after the IPO in non-financial sector companies that decided to IPO in 2019.
在资本市场进行首次公开募股的公司通常会经历更好的业绩变化，从而获得更大的利润。投资者利用财务业绩比率来做出公司投资决策，并确定公司价值。本研究采用比较定量研究的形式。本比较研究旨在描述在 IDX 上进行首次公开发行（IPO）的公司在 IPO 期前后的财务比率表现差异。本研究的研究对象是2019年在印尼证券交易所（BEI）首次公开发行位置上市的所有公司，共计55家公司，样本为40家公司。研究结果表明，2019年决定IPO的非金融行业公司在IPO前后的净资产收益率（Currnet Ratio，CR）、资产负债率（Debt to Equity Ratio，DER）和净资产收益率（ROE）方面的财务表现没有差异。
{"title":"Analisis Perbedaan Kinerja Keuangan Sebelum Dan Sesudah IPO Pada Perusahaan Go Public Di BEI","authors":"Mirna Dianita, Niki Hadian, Yogo Heru Prayitno","doi":"10.33395/owner.v8i2.1976","DOIUrl":"https://doi.org/10.33395/owner.v8i2.1976","url":null,"abstract":"Companies that carry out an IPO on the capital market will usually experience better performance changes and thus gain greater profits. Financial performance ratios are used by investors to make investment decisions in a company and determine company value. This research is in the form of comparative quantitative research. This comparative research aims to describe the differences in the financial ratio performance of companies conducting Initial Public Offerings (IPO) on the IDX before and after the IPO period. The population in this research is all companies listed in the IPO position on the Indonesia Stock Exchange (BEI) in 2019, a total of 55 companies with a sample of 40 companies. The research results show that there is no difference in financial performance in terms of Currnet Ratio (CR), Debt to Equity Ratio (DER) and Return on Equity (ROE) both before and after the IPO in non-financial sector companies that decided to IPO in 2019.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"20 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140359104","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2133
Tiara Tiara, Riyadi Aprayuda, Vina Kholisa Dinuka, Winanda Wahana Warga Dalam, Mohamad Alif Dzulfiqar, Iassa Marcelina Soraya, M. Zainuddin
This research aims to provide an overview of increasing understanding of financial literacy and student responses through interactive learning media in the Investment Education Gallery. This research data was collected from 47 participants who participated in structured activities consisting of a pre-test and post-test in the form of true and false questions, then confirmatory questions related to student responses related to the role of the Investment Education Gallery as an interactive learning medium. This research found differences in scores between the pre-test and post-test. The t-test paired samples test shows that the results have significant differences descriptively. The post-test results are higher than the pre-test, meaning that after participating in socialization and mentoring activities in a series of investment education gallery activities, students' understanding has increased; apart from that, students/gave a positive response when following the learning progress as seen from being on a scale of 4, namely strongly agree and know. This research contributes to providing evidence that the role of the Investment Education Gallery in schools can be used as a teaching medium that can directly increase financial literacy, now felt by students at school.
{"title":"Peningkatan Literasi Keuangan Melalui Peran Galeri Edukasi Investasi Sebagai Media Pembelajaran Pasar Modal Interaktif Siswa/I SMAN 18 Batam","authors":"Tiara Tiara, Riyadi Aprayuda, Vina Kholisa Dinuka, Winanda Wahana Warga Dalam, Mohamad Alif Dzulfiqar, Iassa Marcelina Soraya, M. Zainuddin","doi":"10.33395/owner.v8i2.2133","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2133","url":null,"abstract":"This research aims to provide an overview of increasing understanding of financial literacy and student responses through interactive learning media in the Investment Education Gallery. This research data was collected from 47 participants who participated in structured activities consisting of a pre-test and post-test in the form of true and false questions, then confirmatory questions related to student responses related to the role of the Investment Education Gallery as an interactive learning medium. This research found differences in scores between the pre-test and post-test. The t-test paired samples test shows that the results have significant differences descriptively. The post-test results are higher than the pre-test, meaning that after participating in socialization and mentoring activities in a series of investment education gallery activities, students' understanding has increased; apart from that, students/gave a positive response when following the learning progress as seen from being on a scale of 4, namely strongly agree and know. This research contributes to providing evidence that the role of the Investment Education Gallery in schools can be used as a teaching medium that can directly increase financial literacy, now felt by students at school.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140361093","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2184
Ayu Virnandasari, Fahmi Dwi Mawardi
Corporate Social Responsibility (CSR) erat kaitannya dengan pembangunan berkelanjutan, Perusahaan dalam menjalankan proses bisnis tidak hanya memperhatikan aspek keuangan saja, tetapi juga harus memperhatikan aspek sosial dan lingkungan. PT Petrokimia Gresik telah berkomitmen untuk ikut serta dalam program CSR dengan membuat program Lingkungan Peternakan Sapi Terintegrasi (Literasi) dengan tujuan mengajak peternak untuk mengelola limbah peternakan dan pertanian agar dapat meningkatkan nilai jual. Tujuan dari penelitian ini yaitu untuk menganalisis hasil perhitungan dampak Social Return on Invesment (SROI) bagi kelompok Literasi yang berlokasi di Desa Sumbersari, Kec. Sambeng, Kab. Lamongan. Hasil analisis SROI PT Petrokimia Gresik berdasarkan perhitungan present value menghasilkan rasio 3,44 sedangkan perhitungan future value menghasilkan rasio 3,87. Sehingga dengan hasil rasio future value semakin tinggi, maka program Literasi layak dijalankan di tahun berikutnya dan berhasil memberikan manfaat secara ekonomi, sosial, dan lingkungan.
{"title":"SROI Program Lingkungan Peternakan Sapi Terintegrasi (Literasi) CSR Petrokimia Gresik : Pendekatan Present Value dan Future Value","authors":"Ayu Virnandasari, Fahmi Dwi Mawardi","doi":"10.33395/owner.v8i2.2184","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2184","url":null,"abstract":"Corporate Social Responsibility (CSR) erat kaitannya dengan pembangunan berkelanjutan, Perusahaan dalam menjalankan proses bisnis tidak hanya memperhatikan aspek keuangan saja, tetapi juga harus memperhatikan aspek sosial dan lingkungan. PT Petrokimia Gresik telah berkomitmen untuk ikut serta dalam program CSR dengan membuat program Lingkungan Peternakan Sapi Terintegrasi (Literasi) dengan tujuan mengajak peternak untuk mengelola limbah peternakan dan pertanian agar dapat meningkatkan nilai jual. Tujuan dari penelitian ini yaitu untuk menganalisis hasil perhitungan dampak Social Return on Invesment (SROI) bagi kelompok Literasi yang berlokasi di Desa Sumbersari, Kec. Sambeng, Kab. Lamongan. Hasil analisis SROI PT Petrokimia Gresik berdasarkan perhitungan present value menghasilkan rasio 3,44 sedangkan perhitungan future value menghasilkan rasio 3,87. Sehingga dengan hasil rasio future value semakin tinggi, maka program Literasi layak dijalankan di tahun berikutnya dan berhasil memberikan manfaat secara ekonomi, sosial, dan lingkungan.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"24 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140358844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-03-31DOI: 10.33395/owner.v8i2.2045
Joko Sutono, A. Hermawan
The study evaluated the implementation of credit risk management at Bank PQR based on the Basel Principles regarding Management of Credit Risk due to increasing Low-Quality Credit in the last six months. It adopted a case study approach at Bank PQR, one of Indonesia's commercial banks, in the Corporate Segment with total credit reaching 62% of the Bank PQR credit portfolio using a qualitative descriptive method by conducting document analysis and interviews to collect data. The study sample consists of 30 credit-granting proposals of Bank PQR. First, it evaluated the suitability of the Basel Principles with the regulation of the Financial Services Authority, then analyze Bank PQR document, conduct an interview and last evaluated implementation of credit risk management by providing a score of three if suitable and implemented well, two if suitable and not implemented well and one if not suitable. The result shows the implementation is not by the Basel Principles with a final score of 2.58 out of 3, and the main weakness being the inadequacy of the credit risk environment’s development. It recommends the Bank PQR to improve its credit risk environment, such as compliance with regulations, employee training, and implementing good internal controls.
{"title":"Implementation of credit risk management basel principles (Evaluation Study of an Indonesian Commercial Bank)","authors":"Joko Sutono, A. Hermawan","doi":"10.33395/owner.v8i2.2045","DOIUrl":"https://doi.org/10.33395/owner.v8i2.2045","url":null,"abstract":"The study evaluated the implementation of credit risk management at Bank PQR based on the Basel Principles regarding Management of Credit Risk due to increasing Low-Quality Credit in the last six months. It adopted a case study approach at Bank PQR, one of Indonesia's commercial banks, in the Corporate Segment with total credit reaching 62% of the Bank PQR credit portfolio using a qualitative descriptive method by conducting document analysis and interviews to collect data. The study sample consists of 30 credit-granting proposals of Bank PQR. First, it evaluated the suitability of the Basel Principles with the regulation of the Financial Services Authority, then analyze Bank PQR document, conduct an interview and last evaluated implementation of credit risk management by providing a score of three if suitable and implemented well, two if suitable and not implemented well and one if not suitable. The result shows the implementation is not by the Basel Principles with a final score of 2.58 out of 3, and the main weakness being the inadequacy of the credit risk environment’s development. It recommends the Bank PQR to improve its credit risk environment, such as compliance with regulations, employee training, and implementing good internal controls.","PeriodicalId":124624,"journal":{"name":"Owner","volume":"1 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140361030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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