During the Covid-19 pandemic, several Village Credit Institutions (LPD) experienced difficulties in their operations, so doing business would need to make various efforts. The implementation of various programs to support policies related to credit is carried out to maintain the growth of Village Credit Institutions (LPD), one of which is the relaxation of credit restructuring policies for people who have credit at Village Credit Institutions (LPD). This study aims to analyze the effect of the relaxation of credit restructuring on LPD financial performance during the Covid-19 pandemic. The nature of this research is an explanation with quantitative methods to test the causality of these variables. The variables in question are the relaxation of credit restructuring and performance. The total population of this study was 81 LPD. Determination of the sample using random sampling technique to obtain a total sample of 46 LPD. This research data collection uses documentation and questionnaire techniques. The data technique used in this study is a simple linear regression with the help of the SPSS 21 application. The results of this study are a positive analysis credit restructuring regression coefficient of 0.968 which means that each increase in credit restructuring by one unit will lead to an increase in the financial performance of 0.968 with the assumption of independent variables other constant. The results of data analysis showed that credit restructuring partially affected financial performance. The key is that credit restructuring has a significant positive effect on the financial performance of the Buleleng Regency LPD during the Covid-19 Pandemic.
ABSTRAKPenelitian ini dilakukan untuk mendapatkan bukti empiris mengenai pengaruh investment opportunity set pada nilai perusahaan dengan kualitas laba sebagai variabel moderasi. Metode yang digunakan untuk menentukan sampel pada penelitian ini adalah teknik purposive sampling, sehingga diperoleh 38 perusahaan manufaktur sebagai sampel. Teknik analisis data yang digunakan dalam penelitian ini adalah Moderated Regression Analysis (MRA) dengan bantuan aplikasi SPSS 21. Hasil penelitian ini menunjukkan bahwa investment opportunity set tidak berpengaruh pada nilai perusahaan. Kualitas laba mampu memperkuat pengaruh investment opportunity set pada nilai perusahaan. Kata kunci: investment opportunity set; kualitas laba; nilai perusahaan ABSTRACTThis research is conducted to obtain empirical evidence about the effect of investment opportunity set on firm value with earnings quality as moderation variable. The method used to determine the sample in this study is purposive sampling technique, so that obtained 38 manufacturing companies as a sample. Data analysis technique used in this research is Moderated Regression Analysis (MRA) with the help of SPSS 21 application. The results of this study indicate that investment opportunity set has no effect on firm value. The earnings of quality are able to strengthen the influence of investment opportunity sets on the value of the firm. Keywords: Investment Opportunity Set; Earnings Quality; Firm Value
Tujuan dalam pengabdian masyarakat ini adalah meningkatkan penjualan Gerang Pedet dengan inovasi produk, penjualan berbasis internet marketing, meningkatkan jiwa entrepreneurship dan meningkatkan pengetahuan di bidang keuangan untuk kelompok Nelayan Windu Sari Desa Banjar. Metode yang digunakan untuk melaksanakan kegiatan yaitu ceramah, diskusi dan demonstrasi. Pelaksanaan pengabdian pada masyarakat ini berjalan dengan lancar. Hal tersebut dapat dilihat dari keantusiasan mereka mengikuti kegiatan sampai akhir. Dapat disimpulkan bahwa program ini mampu memberikan manfaat dan nilai tambah bagi pengembangan produk Gerang Pedet kelompok Nelayan Windu Sari di Desa Banjar. Kata Kunci: Gerang Pedet, Inovasi, Desa Banjar
This study aims to analyze and assess financial performance based on liquidity ratios, and profitability ratios at the Wiyata Civil Service Cooperative (KPN Wiyata). The subject of this research is the financial statements of KPN Wiyata for the period 2018-2020. Data collected with secondary data. While the analysis used is descriptive quantitative using ratio analysis based on the Regulation of the State Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia, number 06/Per/M.KUKM/V/2006 dated May 1, 2006 concerning Guidelines for Assessment of Cooperatives with Achievements/Cooperative Award. The results of this study indicate that (1) based on the liquidity ratio of KPN Wiyata for three years, it is included in the bad criteria. (2) based on the profitability ratio seen from the return on assets for three years, it is included in the criteria of quite good and good.
Hasil penelitian membuktikan bahwa perkembangan nilai Rasio ROA (Return On Asset) dari tahun 2017-2021 dominan terjadi penurunan yaitu pada tahun 2017-2019 hal ini diakibatkan karena pada tahun 2019 peningkatan laba lebih kecil dibandingkan peningkatan asset. Penuruan pada tahun 2020 dan 2021 terjadi akibat nilai laba yang mengalami penurunan namun jumlah asset yang dimiliki oleh LPD mengalami peningkatan. Kondisi yang terbalik tergambar pada tahun 2018 yaitu nilai ROA mengalami peningkatan dari tahun sebelumnya hal in terjadi akibat laba mengalami peningkatan namun jumlah asset mengalami penurunan. Jika dilihat dari nilai rata-rata nilai ROA dari tahun 2017-2021 hanya pada tahun 2020 dan 2021 nilai ROA LPD Penglatan berada dibawah rata-rata. Berdasarkan perkembangan laba yang di peroleh dari tahun 2017 – 2021 dan dana CSR yang disalurkan mengalami fluktuasi tahun 2018 meningkat 9,92% dan tahun 2019 meningkat 9,57%. Kondisi terbalik tergambar di tahun 2020 dan tahun 2021 yang menggambarkan nilai laba dan dana CSR mengalami penurunan yaitu 15,76% pada tahun 2020 dan pada tahun 2021 menurun 10,44%. Walaupun demikian secara rata-rata laba mengalami peningkatan 1,68%. Demikian juga CSR yang diberikan terjadi fluktuasi dimana rata-rata peningkatan tiap tahun 2017-2021, fluktuasi yang mengikuti trend tekdensinya sama dengan perubahan laba.
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