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Grace Sriati Mengga; Gregorius Edy; Agustinus Mantong

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

In recent years, the COVID-19 pandemic spread to Indonesia, causing losses for most companies. However, pharmaceutical companies were able to survive the pandemic, The sector which will benefit the most from the pandemic is the pharmaceutical sector, as its sales have increased. As sales increase, stock prices, profits, dividends, and the value of the company all increase. Consequently, the goal of this research was to determine the impact of dividend policy, capital structure, and company size on the company value of pharmaceutical companies listed on the Indonesian stock exchange during the period of 2017-2021. This is a quantitative research design with a sampling technique which utilises the purposive sampling method to obtain 4 companies that meet the requirements as research samples.  Multiple linear regression was used to analyze the data, with the independent variable dividend policy being measured with a measuring instrument (dividend payout ratio) DPR, Capital structure is measured using a DER (Debt to Equity Ratio) measuring instrument, company size is measured using a natural logarithm of total assets, and firm value is measured using a PBV (price to book value) measuring instrument. In the results of this research, dividend policy and company size were found to have no significant impact on company value, whereas the capital structure appears to have done.

Muh. Ridwansyah; Sampara Palili; Muhammad Tang

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

The discussion in this journal will focus on how the marketing strategy of online business companies in capturing market share, especially the Generation Z who dominates the world's population today. The digital economy concept is not much different from the general economic concept, but what distinguishes it is the transaction system in carrying out economic activities. The results of the study explain that online motorcycle taxi companies such as Gojek have the power as pioneers of online motorcycle taxi companies in Jakarta, this is a solution for Jakarta residents, especially Gen Z whose population is very dense so that the existence of Gojek will greatly assist Gen Z residents in meeting their needs, especially the costs involved. cheap according to the site www.aturduit.com. Gojek's weakness is a problem that must be resolved by the operator because it is related to the company's internals in this case is the "naughty" driver. Threats in the Gojek company are a classic thing faced by every business whose orientation is profit and finally the opportunity for Gojek according to the author is very large because the community's need is very high for mass transportation. Danaprospera.id's market segmentation includes investors, entrepreneurs and Gen z or young people who are productive and innovative. This is strongly supported by the commitment of online loan companies that are not burdensome in terms of bureaucracy according to the www.modalrakyat.id website.

Muhammad Ismail; Rani Siti Fitriani

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

The Wakhan Corridor is surrounded by the concerned region of Mekandar. The access strip is located at the intersection of four countries, the mainland of Afghanistan, Tajikistan, China and  Pakistan. The Wakhan Corridor has  been  the mainly vital intersection point of the Silk Road since its inception. This corridor has long been used by Europeans and Chinese as a trade path to reach the Indian plains and sea lines of communication in the Indian Ocean via the coasts of the Arabian Sea. At the joint of China, Pakistan, Afghanistan and Tajikistan lies a small extend of land in Afghanistan's Badakhshan province known as the Wakhan Corridor. Being a passage of the old Silk Road, this corridor is of great historical value. It still has a lot of room for increase in terms of tourism and regional connectivity. Wakhan region is considered relatively peaceful as there is no law-and-order problem.  Construction of  the  road  through  Wakhan  will improve regional trade and business, especially for Pakistan, Central Asia and Afghanistan. It could provide the fastest trade route for China to access Afghanistan and Pakistan for access to Central Asia. In this context, the research explores the possibilities of revitalizing the Wakhan Corridor through the construction of road infrastructure. This paper highlights the economical importance of the Wakhan Corridor in the light of the emerging regional scenario. Both ISIS and the Pakistani Taliban are essential to disrupt the corridor and create security challenges for development. To benefit from future trade improvements along the Wakhan Corridor, the three countries (Pakistan, China and Tajikistan) should focus on the security and political situation.

Kres Ari Kawalo; Adriana Madya Marampa

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

Competence is an essential thing in the development and growth of an organization. The church is an organizational unit that requires pastoral competence. Pastoral competence needs to be developed in improving church performance. A pastor must be able to have the social capital to improve church performance. The population of this study was pastors throughout Indonesia. The sample in this study were pastors of the Pentecostal Church in Indonesia (GPdI) spread across several regions in Indonesia as many as 42 pastors. The method in this study uses quantitative methods with SEM-PLS. The results showed that the competence of the pastor affects social capital. It can be seen from the analysis test showing that the variable considered to be significant if the P-value is smaller than the predetermined significant value (0.000 < 0.05), thus hypothesis H1 is accepted. The results of the study show that there is a relationship between social capital and church performance. It can be shown by the results of the SEM-PLS analysis showing that the P-value is smaller than the predetermined significant value (0.000 < 0.05); thus, hypothesis H2 is accepted. The results showed that there was a relationship between social capital and church performance. The results showed that there was a relationship between social capital and performance. It shows that the P-value is smaller than the predetermined significant value (0.000 < 0.05). Thus the hypothesis H3 is accepted. The originality of this study is that the competence of a pastor affects social capital, using several new dimensions that previous researchers have not studied

Rizky Mardianto; Raden Lestari Garnasih; Marzolina Marzolina

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

The purpose of this study was to determine the input analysis of Team Composition (HOCH MODEL) Lecturer of the Faculty of Economics and Business, University of Riau. Primary data wa s collected through a questionnaire as a tool to prove the results of the study, the dat analysis technique in this study used SPSS, the sampling technique that has been selected is the Descriptive Analysis method (82 Lecturer of the Faculty of Economics and Business, Riau University). The results show that: 1) Surface Level Diversity at the Faculty of Economics and Business, Riau University is very good with E-learning 2) Deep Level Diversity at the Lecturer at the Faculty of Economics and Business, Riau University agrees that Deep Level Diversity can lead to good things in the Team Composition 3) Knowledge, Skills,  Ability at the Lecturer of the Faculty of Economics and Business, University of Riau agrees that Knowledge, Skills, Ability are very important when carrying out Elearning learning 4) Other Individual Diferences at the Lecturer of the Faculty of Economics and Business, University of Riau agrees that Other Individual Diferences are very important important to do in a team in carrying out E-learning learning

Rahma Gusmawati Tammu; Elisabet Pali; Resinta

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

This study aims to analyze the comparison of stock prices and volume at PT. Kalbe Farma Tbk before and during covid-19 pandemic. Type of this research used is descriptive quantitative analysis. Data analysis techniques using Paired Simple T-Test with SPSS 25. Based on the results of the Paired Sample T-Test on the stock price of PT. Kalbe Farma Tbk can be concluded that the significance value is 0.733 (p > 0.05). So Hi is rejected, Ho is accepted, which means there is no significant difference to the stock price of PT. Kalbe Farma Tbk, before and during the covid-19 pandemic. Based on the results of the Paired Sample T-Test on the stock volume of PT. Kalbe Farma Tbk can be concluded that the significance value is 0.043 (p < 0.05). So, Hi is accepted, Ho is rejected, which means that there is a significant difference in share volume.

Elpy siti Nurhalimah; Supriyadi Supriyadi; Rani Siti Fitriani; Raden Willa Permatasari

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

The purpose of this research is to examine 1. What factors attract foreign buyers to import cashew nuts from Indonesia?.2. What are the obstacles faced by foreign buyers in the process of importing cashew nuts from Indonesia?.3. What are the stages of the process carried out by buyers to import cashews from Indonesia?.4. What is the solution to these obstacles? This research was made using a qualitative descriptive analysis type of research regarding the marketing process of the cashew nut export sales business. (2) Currency differences. (3) Obstacles in the Form of Regulations. (4) International trade barriers are seen from economic institutions, namely: The influence of economic organizations, Anti-dumping regulations that increase import duty rates, Embargoes related to the prohibition of trade between countries. What is the solution to these obstacles? (1). Solution for difficult payments, by L/C. (2) The solution when the currency, using the USA currency or by agreement, is exchanged to the value of the destination country. (3) The solution to obstacles in the form of regulation, is to instinctively follow market trends. (4) Solutions to barriers to economic institutions, exporters take advantage of facilities from countries that are members of economic organizations, export at competitive prices, and resolve trade embargo issues between countries.

Yerniman Gulo; Merry Moy Mita

JURNAL HUKUM, POLITIK DAN ILMU SOSIAL 2022 Pusat Riset dan Inovasi Nasional

This study reveals how the relationship between the establishment of the monument and the traditional belief system of the Toba Batak people who still believe in the existence of the spirits of their ancestors. The actualization of this belief is manifested in the construction of an ancestral monument which is considered an embodiment of respect for the descendants of the clan that founded it. To reveal these data, in this study the authors used qualitative research. The data in the field were obtained through participatory observation techniques, interviews, and literature studies. The purpose of this study was to reveal the background of the establishment of monuments in clan groups in Balige District, Toba Samosir Regency which represents the function and meaning of the erection of clan monuments in Balige District. Toba Samosir Regency also describes the organization and implementation of the case for the establishment of the Siraja Nababat, Manurung, Nommensen, Siagian, Sonakmalela and Sisimangaraja XII monuments in and analyzes the conception of the construction of the monument in the Toba Batak community. based on the conception of traditional beliefs that believe in the existence of their ancestral spirits in people's lives. The worship of ancestral spirits is manifested in the construction of monuments. This research was conducted in the Tourism Area in the City of Balige and Porsea – North Sumatra. The aims of this study include: (1) As a deeper learning material about the reasons why Batak Culture built the Tugu, and (2) To explore and promote the richness of culture, tradition, history in the Batak tribe. The results showed that (1) all visitors who came were very enthusiastic about the history of the construction of each existing monument, (2) the role of both local and foreign tourists had a positive impact on the community, namely the development of local community knowledge systems, the emergence of new livelihoods, getting to know language diversity, technological progress, the formation of social organizations, the emergence of the commercialization of hospitality, the shift in the value of solidarity in agriculture. Cultural tourism is a travel activity carried out by certain parties (a person or group of people) by visiting certain places with the aim of learning about cultural attractions or taking advantage of the cultural potential of the places visited.

Chrismesi Pagiu; Rati Pundissing

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

The purpose of this research is to compare customer satisfaction with package delivery services at JNE and J&T Makale City in Tana Toraja Regency. This research utilizes a descriptive quantitative research method. A questionnaire was issued to consumers of JNE and J&T as part of the data collection technique. There were a total of 1,085 participants in this research, including 300 JNE customers and 785 J&T customers. Using the Slovin formula, the researchers drew the same number of samples from the whole population in each site, up to 75 people. The Customer Satisfaction Index (CSI) was used for data analysis in order to calculate the expected level of product or service qualities based on an analysis of total customer satisfaction. The results showed that J&T consumers were more satisfied with the delivery services than JNE customers,  Therefore, the trustworthiness of the services offered by the Makale City JNT must be enhanced, J&T must increase the service quality in terms of assurances and physical evidence, as well as their responsiveness and sensitivity.

Westerini Lusdani; Rati Pundissing; Chrismesi Pagiu

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

This research aims to examine the liquidity ratio at the Ao' Gading Civil Servant Cooperative PGRI Ranting Balusu in the North Toraja Regency. This research's data analysis technique is the analysis of the liquidity ratio, which consists of the current ratio and the cash ratio .In 2018, the current ratio was calculated to be 3.51 %; in 2019, it was calculated to be 3.41 %; and in 2020, it was calculated to be 3.31 %. In 2018, the cash ratio was calculated to be 0.71 %, while in 2019 and 2020, it was calculated to be 1.04 % and 1.20 %, respectively. According to the rules set forth by the State Minister for Cooperatives and SMEs of the Republic of Indonesia, the Ao' Gading PGRI Ranting Balusu, North Toraja Regency, current ratio calculation findings indicate that it is not good, According to the decree of the State Minister for Cooperatives and UKM of the Republic of Indonesia, Number 06/M/KUKM/2006, dated May 1, 2006, and the outcomes of the cash ratio calculation at Ao' Gading PGRI Ranting Balusu, North Toraja Regency, they are classified as not good. According to the assessment requirements of the Indonesian Ministry of Cooperatives and UKM, the liquidity of the Ao' Gading PGRI Ranting Balusu Civil Servant Cooperative  is rated as poor based on the study conducted with several liquidity ratio formulas, Number 06/M/KUKM/2006 does not mean that it is illiquid but the cooperative does not optimize its current assets because its cash is still too small compared to its receivables even though its current assets are greater than its current liabilities.

Widiya Dewi Anjaningrum; Fransiska Sisilia Mukti; Agus Purnomo Sidi

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

Pelanusa Group, a group of patchwork craftswomen based on social entrepreneurship, has been facing a drastic decline in market performance for its creative products since the occurrence of disruptive technology accelerated by the Covid-19 outbreak. The purpose of this study is to determine the role of digital platforms and e-commerce marketing capabilities in building marketing innovation capabilities that have an impact on marketing performance. A total of 160 Pelanusa patchwork craftsmen have been selected as respondents using purposive sampling technique. The data collected through the questionnaire was analyzed with SmartPLS 4.0.7.8 Software. The results of the study show that there is a very important role in the use of digital platforms and mastery of e-commerce marketing because these two things will be able to break the ability of innovation in marketing. Strong marketing innovation will have an impact on marketing performance as indicated by expanding market share and increasing customer satisfaction as well as total sales. It is recommended that further research be able to reveal digital marketing strategies that can be applied by craftswomen and people with disabilities so that they can remain productive at work and have income from selling their products.

Lisa Kurniasari Wibisono; Isak Pasulu

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

Micro, small and medium enterprises (MSMEs) play a vital role in economic development and growth, especially in Indonesia. It is widely recognized that MSMEs are very important be-cause of their main characteristics that distinguish them from large enterprises, especially because MSMEs are labour-intensive enterprises, exist in all locations, especially in rural areas, are more dependent on local raw materials, and are the main providers of goods and services. Along with the development of the mindset of the community, the majority of MSME actors have also changed their mindset in determining the marketing strategy used, from product orientation, consumer orientation, value orientation, technology orientation and to build the super smart society. Business digitalization also evolve the marketing mix from 4P (product, place, price and promotion) to 4C (co-creation, currency, communal activation, and conversation). However, there are barriers in the face of digitalization economy, including technology adoption and cyber-crime.

Astriwati Biringkanae; Dedy Wanli

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

The purpose of this study was to deterrmine the price of shares in PT Antam Tbk. as a reference to determine the fair price of shares of PT. Antam on the Indonesian share exchange. Fundamental analysis is a method used to determine whether the share price on the Indonesian share exchange is already appropriate to the company's intrinsic value. The research method uses a quantitative descriptive approach, namely analyzing and processing numerical data obtained from the official website of the Indonesian share exchange to determine the level of fairness of the share price of PT Antam Tbk.  Price Earning Ratio in the period 2020-2022 of PT. Antam Tbk. has increased and Price Book Value in the period 2020-2022 of PT Antam Tbk. is at a fair share price value position (undervalued).

Dian Intan Tangkeallo; Dwibin Kannapadang

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

The pandemic of COVID-19 has become a threat to multiple sectors, particularly the UMKM sector. Given that UMKM are the largest contributor to PDP and the sector that employs the most people, it is necessary to give the UMKM sector special attention. The purpose of the research was to assess the impact of the COVID-19 pandemic on the Tana Toraja UMKM sector. The research method employed is qualitative and descriptive, with data gathered via interviews with UMKM actors in the Makale central market. The results showed that not all UMKM were impacted by the COVID-19 pandemic. Some UMKM have survived due to their utilization of innovation and technology.

Riza Indriyani; Agus Hariyanto

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2022 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to analyze how the credit sales accounting information system at PT Harpindo Jaya Gubug. This type of research is a qualitative descriptive research. Data were obtained using interview, observation and documentation techniques. The data analysis technique used in this study was descriptive analysis with a qualitative approach. The results of this study state that there is a dual function in the billing section and the accounting department. The credit sales accounting information system document at PT Harpindo Jaya Gubug Grobogan Regency is in accordance with the theory. The company has utilized information technology so that credit sales processing is computerized. Accounting records at PT Harpindo Jaya Gubug need to be repaired by making warehouse cards, inventory cards, accounts receivable cards. While the procedure network that forms the credit sales accounting information system at PT Harpindo Jaya Gubug needs to be improved, namely by having the procedure for recording the cost of goods sold and the procedure for recording receivables.

Maria Indah Setya Dewi; Rudina Azimata Rosyidah; Windadari Murni Hartini

Jurnal Riset Rumpun Ilmu Kedokteran 2022 Pusat riset dan Inovasi Nasional

Kebutuhan darah di Kabupaten Nagekeo cukup tinggi, namun ketersediaan darah masih terbatas. Hal tersebut menggambarkan kurangnya kesadaran dan minat dalam mendonorkan darah. Penelitian ini dilaksanakan di Instansi Polres Nagekeo NTT dengan pertimbangan bahwa instansi Polres sering menjadi tempat rujukan bagi pihak yang membutuhkan bantuan donor darah. Tujuan dari penelitian ini untuk mengetahui hubungan antara pengetahuan dengan minat donor darah pada anggota Polres Nagekeo NTT. Metode penelitian yang digunakan adalah deskriptif analitik jenis korelasi dengan desain cross sectional. Subjek penelitian ini hanya dibatasi pada anggota kepolisian yang bertugas pada instansi Polres Nagekeo, tidak termasuk anggota kepolisian yang bertugas pada Polsek. Populasi dalam penelitian ini adalah keseluruhan anggota Polres Nagekeo yang berjumlah 142 orang, dan sampelnya sebanyak 60 orang. Pengambilan sampel menggunakan teknik simple random sampling karena teknik pengambilan sampel ini memberikan kesempatan yang sama kepada setiap anggota populasi untuk diambil sebagai sampel. Hasil penelitian menunjukan bahwa terdapat hubungan yang signifikan antara pengetahuan dengan minat donor darah pada anggota Polres Nagekeo NTT, yang ditunjukkan dengan nilai signifikansi 0,001 atau lebih kecil dari 0,05. Dilihat dari nilai Pearson Correlation dengan nilai 0,431 maka arah hubungan dua variabel ini bernilai positif, sehingga dapat disimpulkan pengetahuan tentang donor darah berhubungan secara positif terhadap minat donor darah dengan derajat hubungan korelasi yang cukup kuat.  

Clara Gusti Crisania Purba; Putu Irma Wulandari; I Kadek Sukadana

Jurnal Riset Rumpun Ilmu Kedokteran 2022 Pusat riset dan Inovasi Nasional

Percutaneous Coronary Intervention (PCI) dikenal dengan angioplasty, merupakan prosedur non bedah yang dilakukan untuk mengobati arteri koroner stenotik (penyempitan) pada penderita jantung koroner. Pemeriksaan PCI dilakukan dengan menggunakan fluoroskopi dengan durasi fluorotime yang relatif lama dan resiko radiasi yang diterima semakin tinggi sehingga perlu adanya optimisasi dosis. Diagnostic Reference Level (DRL) merupakan salah satu alat yang digunakan untuk optimasi dosis radiasi. Tujuan  dari Diagnostic Reference Level (DRL) adalah untuk mengoptimalkan proteksi dan keselamatan radiasi pasien, dan mencegah paparan radiasi yang tidak perlu. Nilai DRL Nasional ditentukan pada nilai kuartil 3 (75 persentil) dari data sebaran dosis yang didapat dari fasilitas kesehatan. Penelitian ini menggunakan data retrospektif, Data dosis yang digunakan untuk membandingkan DRL dalam Penelitian ini menggunakan data sekunder dari aplikasi Sistem Informasi Data Dosis Pasien (SiINTAN) tahun 2021 dengan total 187 pasien pada pemeriksaan Coronary Angiography. Dengan tujuan untuk mengevaluasi dosis radiasi DAP (Dose Area Product) dan Air Kerma pada pasien pemerisaan PCI. Dari perhitungan statistik 75 persentil (kuartil ke 3) pemeriksaan PCI pada dosis DAP yaitu 146.48 Gy.cm2 dan pada Air Kerma yaitu 2385 mGy, dan pada pasien yang sama tetapi terlebih dahulu melakukan pemeriksaan coronary angiography di RSUP Prof.Dr. I.G.N.G Ngoerah di tahun 2021 memiliki nilai persentil 75 pada DAP yaitu 45.83 Gy.cm2 dan pada dosis Air Kerma nilai yaitu 609 mGy. Perbandingan dengan negara lain nilai DRL Jepang 2020 bernilai 59 Gy.cm2 dan 700 mGy,  Finland 2016 30 Gy.cm2.  

Rima Iska Marito Marbun

Jurnal Riset Rumpun Ilmu Kedokteran 2022 Pusat riset dan Inovasi Nasional

Tuberkulosis merupakan penyakit yang disebabkan oleh infeksi Mycobacterium tuberkulosis. Umumnya setelah masuk ke dalam tubuh melalui rongga pernapasan, bakteri ini akan menuju ke paruparu.Tetapi bukan hanya di paruparu,bakteri ini juga dapat menuju organ tubuh lain,seperti ginjal, limpa, tulang dan otak. Penelitian ini bertujuan untuk mengetahui adanya Hubungan antara kejadian penyakit Tuberculosis paru dengan beberapa faktor kondisi rumah yaitu Kepadatan penghuni, Kamarisasi, Ventilasi, suhu, kelembaban, dan pencahayaan . Jenis penelitian yang digunakan adalah penelitian observasional dengan pendekatan Cross Sectional. Dengan Uji Chi-Square, adapun sampel dalam penelitian ini yaitu 65 rumah. Hasil dari penelitian ini didapatkan kepadatan penghuni yang memenuhi syarat dan menderita penyakit TBC paru yaitu 11 rumah dan tidak memenuhi syarat sebanyak 39 rumah, yang tidak menderita dan memenuhi syarat sebanyak 14 rumah dan yang tidak memenuhi syarat yaitu 1 rumah. Kamarisasi yang memenuhi syarat dan menderita sebanyak 12 rumah dan tidak memenuhi syarat sebanyak 38 rumah, yang tidak menderita dan memenuhi syarat yaitu 15 rumah dan tidak memenuhi syarat yaitu 0 rumah. Ventilasi yang memenuhi syarat dan menderita sebanyak 15 rumah dan tidak memenuhi syarat sebanyak 35, yang tidak menderita dan memenuhi syarat yaitu 14 rumah dan tidak memenuhi syarat yaitu 1 rumah. Suhu yang memenuhi syarat dan menderita sebanyak 15 rumah dan tidak memenuhi syarat sebanyak 35 rumah, yang tidak menderita dan memenuhi syarat yaitu 14 dan tidak memenuhi syarat yaitu 1 rumah. Kelembaban yang memenuhi syarat dan menderita sebanyak 22 rumah dan tidak memenuhi syarat sebanyak 28 rumah, yang tidak menderita dan memenuhi syarat yaitu 14 rumah dan tidak memenuhi syarat yaitu 1 rumah.Pencahayaan yang tidak memenuhi syarat dan menderita sebanyak 17 rumah dan tidak memenuhi syarat sebanyak 33 rumah yang tidak menderita dan memenuhi syarat yaitu 4 rumah dan tidak memenuhi syarat yaitu 11 rumah. Kesimpulan yang didapatkan yaitu ada hubungan yang signifikan antara TBC paru dengan Kepadatan penghuni, Kamarisasi, Ventilasi, Suhu,dan Kelembaban,Tidak ada hubungan anatara TBC paru dengan Pencahayaan terhadap kejadian penyakit Tuberculosis Paru . Maka itu disarankan untuk mengadakan penyuluhan tentang bahaya serta penanganan penyakit Tuberculosi Paru secara rutin oleh tenaga kesehatan terkait PHBS.    

Mince Batara; Yunita Daud; Dina Ramba

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

. Implementation of adjustments in the payment system from postpaid to prepaid for PT. PLN ULP Rantepao with the objective of reducing bad debts, but the accounts receivable report demonstrates an increase in bad debts over the last 3 years. The goal of this research is to examine the internal control system for bad debts in accordance with COSO. The descriptive qualitative method was used in this research. Using a random sampling technique, interviews, documentation, and observation were conducted. The sample used in this research is saturated. The significance of this research stems from the fact that bad debts have a significant impact on the company's financial health performance. (1) Changes to the prepayment system have no effect on the reduction in bad debts, according to the research results. (2) The internal control system at PT. PLN ULP Rantepao has not been properly implemented in terms of the 5 COSO components. Instances in which the risk assessment, control environment, and monitoring activities have been implemented, but only a few of each COSO component's items have been implemented. In the meantime, neither control activities nor information and communication have been properly implemented. (3) Control activity is relatively more influential in fostering the emergence of bad debts due to the low paying power and awareness of customers in meeting their obligations. This research will be more interesting if it is continued by investigating the failure factors of changing the prepaid payment system in an effort to reduce bad debts using a variety of research methods.

Olivia Devi Yulian Pompeng; Jettri Eleonora Rambak

Proceeding of The International Conference on Economics and Business 2022 Universitas Kristen Indonesia Toraja

The research question concerns the cash flow ratio as a measure of the company's financial success at PT. Astra Indonesia Tbk during 2018 - 2021. This research aims to examine PT. Astra International Tbk's cash flow ratio as a measure of the company's financial performance for the period 2018-2021. The research methodology employed in this method is descriptive quantitative research, or research techniques that describe data as numerical values. This research provided use of secondary data, mainly information gathered from the official website of the Indonesia Stock Exchange's records or archives. In 2018-2021, a ratio of operating cash flow to current obligations less than one indicates that the situation is not favorable. In 2018-2019, a ratio of operating cash flow to interest payments that is more than 1 is favorable. In 2018-2020, a ratio of operational cash flow to capital expenditure below one indicates that the situation is not good. In 2018-2021, if the ratio of operating cash flow to total debt is less than 1, the situation is not good. In the period between 2018 and 2021, the ratio of operating cash flow to net profit is good since it can exceed 1. The conclusion that can be drawn from the findings of this research is that the results of the five cash flow ratios listed above must still be examined, as values that are above the standard ratio are only 2 ratios and those that are below the standard ratio are 3 ratios. It indicates that PT. Astra International Tbk's financial performance is categorized as poor because it is unable to effectively manage its cash flow, resulting in an insufficient turnover between cash in and cash out so that in the long term PT. Astra will experience losses.