Browsing by Author "Aida, Rafael G"

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    ANALISIS KONDISI KEBANGKRUTAN USAHA PERBANKAN DI INDONESIA SEBELUM DAN SESUDAH MERGER
    (JURNAL BISNIS, MANAJEMEN & EKONOMI, Vol.5 No.4, Fakultas Ekonomi Universitas Widyatama Bandung, 2004-05) Aida, Rafael G; lasniroha, Tetty; Nurhayati, Diana
    Many business combination took place in banking industries in Indonesia that are particularly caused by the economic crisis in the year of 1997. Business combination or merger in a special condition or merger in a special condition such alike are not guaranteed to be succeed in the years to come, especially when the main mission was only for political urgency, such as to prevent mass chaos by saving banks from bankcruptcy. Evaluating development performances of banks after merger can be work out by analyzing the financial statements. This observation was to compare the financial statements before and after the merger took place, as to review if there are any better improvements in the bank performances. The title of this observation is “Bankruptcy Analysis in Banking Industries Before And After Merger In Indonesia.” The observation found out that the bank performances after the merger did not automatically better than before the merger. The financial condition of the new banks are greatly affected by the financial condition of their previous banks. The new bank were not in bankrupt contion when the previous banks were not and vice versa. Only that for certain new banks which are large in scale, the performance development are increasing relatively more significant two years after merger. Before going into merger strategy, it is better to scrutinize the banks condition very carefully, as to find out it the bankswere worth saving or not, because merger could lead a healthy bank into bankcruptcy when it was not carefully reviewed beforehand.
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    ANALYSIS OF COMMUNITY SERVICE IMPLEMENTATION IN SUPPORTING THE GROWTH OF MICRO AND SMALL ENTERPRISE
    (11th Annual SEAAIR Conference, 2011-11-04) Lasmanah; Aida, Rafael G
    One of the role of a University as a Higher Education Institution is as the centre of research and development of science and technology. This is described in the three roles of Higher Education Institutions; those are education, research, and community service. The community service is a form of awareness of a university towards the community. Training for micro and small enterprise entrepreneurs is one program of the community service in the University. The goals were to increase their knowledge in business through management trainings and to increase their capability in preparing financial reports. The business training provided them with business knowledge so that they would be able to run their business effectively. The reporting training provided them with the skill to prepare simple financial reporting, in hope that the reports would help them in joining any business development programs organized by the government and to help them in searching for financial funding for their business. The prospect of food and beverages business of the micro and small enterprise entrepreneurs in the city was promising; they contributed to the non-oil and gas national industry growth for 34.35%, therefore, we included them in the trainings. This research analyzed the responses from the entrepreneurs regarding the trainings, to evaluate the outcome of the program, and to identify necessary training subjects. We observed the data from the questionnaire, and then analyze it using the descriptive method of analysis. The results would contribute to the continuance of this program.
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    LECTURERS' AND EMPLOYEES' PERCEPTION ON GCG IMPLEMENTATION IN WIDYATAMA UNIVERSITY
    (11th Annual SEAAIR Conference, 2011-11-04) Aida, Rafael G; Lasmanah
    Indonesia has a guidance in implementing Good Corporate Governance (GCG) for profit-oriented organizations, however, we do not have specific guidance for non-profit organizations. A university is under a Foundation, which is a non-profit organization, in other words, the organization that supposed to focus on social matters. Assuming that GCG also focusing on social matters, the implementation of GCG in a Foundation (in this case, University) should be easy. But, is that so? For example, transparency is one of the components of GCG. One way to achieve the goal of transparency is that a company has to make its financial report available for its stakeholders. Yet, not one university has done so. In fact, there are common beliefs that a Foundation (university) does not have to report to its stakeholders at all. We modified the GCG implementation guidance for profit-oriented organization to be applicable for a foundation. Then we surveyed the lecturers and employees of Widyatama University to find out, according to their perception, how far was the Good University Governance (GUG) implementation in the university. Then we analyzed the result using descriptive models and described what points had been implemented, what points had not been implemented or less in implementation. We analyzed what caused it, what were the hindrances or problems, and how the stakeholders could cooperate to help solving the problems. Therefore, we hoped that in the future the university would be able to implement GUG as a whole.
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    MASALAH PENCATATAN AKUNTANSI DALAM PEROLEHAN AKTIVA TETAP
    (Universitas Widyatama, 2002-02) Aida, Rafael G
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    PENILAIAN ATAS KOPERASI KONSUMSI
    (Unit Penelitian dan Pengabdian Kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Bandung, 2001-08) Aida, Rafael G
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