Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1627

Endang Ranitawati, Hermono Widiarto, Yahya Yahya

{"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}

引用次数: 0

Peranan Audit Internal dalam Menunjang Efektivitas Pemberian Kredit 内部审计在提高贷款效率方面的作用

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1975

Rini Susiani, Rosa Fitriana, Syafdinal Syafdinal

引用次数: 0

Optimalisasi Tarif Layanan dengan Memperbaiki dan Meningkatkan Kualitas Pelayanan di Loka Litbangkes Pangandaran 通过改善和提高彭甘达兰卫生研究所的服务质量优化服务收费标准

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2077

Y. Anjani

{"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}

引用次数: 0

SROI Program Lingkungan Peternakan Sapi Terintegrasi (Literasi) CSR Petrokimia Gresik : Pendekatan Present Value dan Future Value Petrokimia Gresik CSR 综合养牛环境计划（扫盲）的 SROI：现值和未来价值法

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2184

Ayu Virnandasari, Fahmi Dwi Mawardi

引用次数: 0

Pengaruh Logika Institusi, Indikator Kinerja Utama, dan Partisipasi Anggaran terhadap Kinerja Institusional 机构逻辑、关键绩效指标和预算参与对机构绩效的影响

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2029

Auliya Akbar Robbani, Ika Sasti Ferina, Shelly Febriana Kartasari

{"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}

引用次数: 0

Analisis Perbedaan Kinerja Keuangan Sebelum Dan Sesudah IPO Pada Perusahaan Go Public Di BEI 在 IDX 上市公司 IPO 前后财务业绩差异分析

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1976

Mirna Dianita, Niki Hadian, Yogo Heru Prayitno

引用次数: 0

Manajemen Laba di Industri Perbankan : Suatu Pengujian Sebelum dan Saat Covid-19 银行业的盈利管理：19 科维德事件之前和期间的测试

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1949

Dewi Salmita

{"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}

引用次数: 0

Implementation of credit risk management basel principles (Evaluation Study of an Indonesian Commercial Bank) 实施信用风险管理巴塞尔原则（印度尼西亚商业银行评估研究）

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2045

Joko Sutono, A. Hermawan

{"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}

引用次数: 0

Peningkatan Literasi Keuangan Melalui Peran Galeri Edukasi Investasi Sebagai Media Pembelajaran Pasar Modal Interaktif Siswa/I SMAN 18 Batam 通过发挥投资教育长廊作为互动资本市场学习媒体的作用，提高巴淡岛 SMAN 18 学生的金融素养

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.2133

Tiara Tiara, Riyadi Aprayuda, Vina Kholisa Dinuka, Winanda Wahana Warga Dalam, Mohamad Alif Dzulfiqar, Iassa Marcelina Soraya, M. Zainuddin

{"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}

引用次数: 0

PENGARUH FINANCIAL DISTRESS, GOOD CORPORATE GOVERNANCE, AUDIT REPORT LAG DAN OPINI AUDIT TERHADAP KETEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN 财务困境、良好的公司治理、滞后的审计报告和审计意见

Owner Pub Date : 2024-03-31 DOI: 10.33395/owner.v8i2.1962

Diana Hera Lewa, Ahmad Mukoffi, Yayuk Sulistyowati

{"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}

引用次数: 0

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