No abstract

Perusahaan atau organisasi yang bergerak di bidang jasa, selalu mengutamakan pelayanan sebagai produk utama mereka. Pelayanan prima sangat diutamakan demi tercapainya kepuasan pelanggan, terutama di lembaga pendidikan. Lembaga pendidikan tidak hanya mengajarkan ilmu pengetahuan atau ilmu science, tetapi juga mengajarkan tentang bagaimana cara individu memanusiakan manusia dan juga mencitai alam beserta isinya. Melalui pendidikan berkualitas, relevansi pendidikan dalam mencapai titik perubahan manusia dapat terwujud. Sekolah Al-Azhar didirikan oleh Yayasan Pesantren Islam Al-Azhar pada tahun 1963 dan merupakan salah satu pelopor sekolah islam modern di Jakarta. Sekolah ini dilengkapi dengan fasilitas pendidikan yang lengkap dengan tenaga pengajar yang berkualitas. Fakultas Ekonomi dan Bisnis Universitas Pancasila bekerjasama dengan YPAI Al-Azhar DKI Jakarta dalam memberikan webinar pelatihan pelayanan prima bagi guru dan karyawan. Pelatihan yang diberikan merupakan pelatihan pelayanan prima guna meningkatkan pemahaman dan keterampilan guru Al Azhar di Wilayah DKI Jakarta dalam memberikan pelayanan atau pengajaran kepada siswa

ABSTRACT This study aims to determine how the impact of the implementation of PSAK 72 on the financial performance of manufacturing companies. Statement of Financial Accounting Standards (PSAK) 72 regarding Revenue from Contracts with Customers. This research was conducted on manufacturing companies in the industrial sector because it was considered as one of the sectors that was significantly affected by the change from PSAK 23 to PSAK 72. The variables used in this study were PSAK 72, Current Ratio, Debt to Asset Ratio, Net Profit Margin, and Price to Earning Ratio. The analysis of this research uses quantitative descriptive analysis techniques with the help of SPSS analysis tools and purposive sampling sampling techniques in industrial sector manufacturing companies listed on the Indonesia Stock Exchange. The research sample companies are 92 companies with an observation period of 2019 – 2020. The results show that the implementation of PSAK 72 has a significant impact on the financial performance of manufacturing companies in the industrial sector and PSAK 72 presents financial statements that are more transparent so that it has a positive impact on investor decision making. as well as companies.   ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana dampak implementasi PSAK 72 terhadap kinerja keuangan perusahaan manufaktur. Pernyataan Standar Akuntansi Keuangan (PSAK) 72 mengenai Pendapatan dari Kontrak dengan Pelanggan. Penelitian ini dilakukan pada perusahaan manufaktur sektor industri karena dinilai sebagai salah satu sektor yang terdampak cukup signifikan atas perubahan PSAK 23 menjadi PSAK 72. Variabel yang digunakan dalam penelitian ini adalah PSAK 72, Current Ratio, Debt to Asset Ratio, Net Profit Margin, dan Price to Earning Ratio. Analisis penelitian ini menggunakan teknik analisis deskriptif kuantitatif dengan SPSS dan teknik pengambilan sampel purposive sampling pada perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia. Perusahaan yang menjadi sampel penelitian berjumlah 92 perusahaan dengan periode observasi 2019 – 2020. Hasil penelitian menunjukkan bahwa implementasi PSAK 72 memberikan dampak yang signifikan pada kinerja keuangan perusahaan manufaktur sektor industri dan PSAK 72 menyajikan laporan keuangan yang lebih transparan sehingga memberikan dampak positif dalam pengambilan keputusan investor maupun perusahaan.

Massive and ongoing outbreaks of the corona virus have become a serious threat with a negative impact on the living standards and socio-economic well-being of the community. The objective of this study is to investigate the severe level of pandemic impact on both countries, Indonesia and Malaysia, and analyze the effectiveness of policy response, particularly on the economic stimulus to bring back socioeconomic well-being on the right track. This article employs content analysis as well as a comparative approach between two countries, Indonesia and Malaysia. Both mitigation plans from Indonesia and Malaysia have advantages and disadvantages to their economy and socioeconomic conditions. It is expected that this study contributes both theoretically and practically to the field of socioeconomic well-being in both countries. Keywords: Covid-19, Socioeconomic Wellbeing, Mitigation Policy, Malaysia, Indonesia

<p><em>Companies with good financial performance will produce maximum profits so that they have a high return on investment. The purpose of this study is to prove and explain the effect of profitability (ROA), leverage (DER), and inflation partially to PBV of food and beverage companies listed on the Indonesia Stock Exchange (IDX), as well as the effect of profitability (ROA), leverage (DER), and inflation simultaneously to PBV at food and beverage companies listed on the IDX. The data used in the study are secondary data, in the form of audited financial statements of companies listed on the Indonesia Stock Exchange. The study population was 10 food and beverage companies listed on the IDX in 2012 - 2017 with the sampling technique used was purposive sampling. The analysis was carried out with quantitative descriptive analysis techniques using IBM SPSS 21. The results of data analysis showed that partially ROA had a significant effect on PBV, DER and inflation partially had no significant effect on PBV. Simultaneously ROA, DER, and inflation have a significant influence on the PBV of food and beverage companies listed on the IDX.</em></p>