Abstract:This study aims to analyze the financial statements of an automotive repair service business in order to transform financial data into useful information for decision-making. The method used is descriptive analysis of the…
e balance sheet, income statement, and statement of changes in equity prepared by the workshop business entity. The results show that the workshop business has a healthy financial position with adequate current and fixed assets, as well as a positive net profit. The conclusion of this study is that financial statements provide essential information for management in planning and controlling the business.
Abstract:The purpose of this study is to analyze the effect of marketing communication on brand equity and patient decision choosing obstetric and gynecological services at RSI Hasanah Mojokerto. The independent variable in this…
study is marketing communication, while the dependent variable is the patient decision, and brand equity is a variable mediator between marketing communication and patient decision. The sample of this research were BPJS patients at RSI Hasanah Mojokerto from March to May 2025 who have finished the services of obstetric and gynecological, both outpatient and inpatient. A total of 52 respondents were obtained as samples in this research. This study uses an explanatory survey research design, which involves searching and collecting primary data by directly asking questions to respondents and analyzing the effects among variables to prove the hypothesis. Data analysis using path analysis with SEM-PLS. The results of the study show that the original sample value of the direct relationship between marketing communication and patient decision is +0.101 with a P-value of 0.226. Meanwhile, the original sample values when mediated by brand equity as the mediator variable between marketing communication and patient decision are +0.680 and +0.762 with a P-value of 0.000 at a significance level of 0.05. Thus, it can be concluded that brand equity can act as a mediator between marketing communication and patient decision. With good marketing communication, the brand equity of the Hospital will increase, thereby improving patients' decision choosing obstetric and gynecological services at RSI Hasanah Mojokerto.
Abstract:This study aims to analyze the impact of liquidity ratios on the corporate value of banking companies with the role of capital structure as a moderating variable. The data used in this study are secondary data obtained from…
rom the annual financial reports of Bank Syariah Indonesia listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The method used is multiple regression analysis with a model that includes the interaction between liquidity ratios (Current Ratio) and capital structure (Debt to Equity Ratio) as a moderating variable on corporate value, measured by Price to Book Value (PBV). The results of the study show that liquidity ratios have a positive and significant impact on corporate value, while capital structure has a negative impact on corporate value. In addition, the interaction test shows that capital structure acts as a moderating variable that reduces the positive impact of liquidity ratios on corporate value. These findings indicate that although a high liquidity ratio can increase corporate value, this effect may be diminished if the bank has a capital structure more dominated by debt. This study provides important implications for bank management in balancing liquidity and capital structure to maximize corporate value.
Abstract:Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan sub sektor transportasi sebelum dan selama masa pandemi covid-19 dengan menggunakan metode analisis rasio keuangan yang terdiri dari rasio…
likuiditas, rasio profitabilitas dan rasio solvabilitas. Penelitian ini merupakan penelitian deskriptif komparatif dengan pendekatan kuantitatif. Jenis dan sumber data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang dipublikasikan di BEI. Populasi penelitian meliputi perusahaan sub sektor transportasi yang ilisting di BEI selama tahun 2019-2020, dengan sample sebanyak 15 perusahaan yang diambil berdasarkan teknik purposive sampling. Adapun variabel penelitian yang digunakan adalah rasio keuangan yang diproksikan dengan current ratio (CR), return on assets (ROA), debt to iequity ratio (DER). Analisis data penelitian dilakukan dengan menggunakan analisis statistik deskriptif dan uji normalitas dan uji hipotesis paired sample t-test dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa dengan menggunakan uji hipotesis paired sample t-test, variabel rasio keuangan yang diproksikan dengan current ratio (CR), return on assets (ROA), dan debt to equity ratio(DER) menunjukan bahwa nilai sig >α atau lebih besar dari taraf sig 0,05 yang artinya tidak terdapat perbedaan yang signifikan pada kinerja keuangan perusahaan sub sektor transportasi sebelum dan selama pandemi covid 19. Sehingga dapat disimpulkan bahwa hipotesis penelitian diterima.
Abstract:Prinsip konservatisme adalah prinsip kehati-hatian terhadap kondisi yang belum pasti untuk dapat menghindari sikap optimis yang berlebihan dari pihak manajer dan pemilik perusahaan dalam proses pencatatan laba yang melebihi…
ihi batas. Penelitian ini bertujuan untuk mengetahui pengaruh kepemilikan manajerial, growth opportunities, return on assets, debt to equity ratio, dan intensitas modal terhadap konservatisme akuntansi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020. Pendekatan penelitian yang digunakan adalah penelitian kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah menggunakan metode purposive sampling dengan data sekunder berupa laporan keuangan tahunan, yaitu sebanyak 8 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2017-2020 dengan total pengamatan sebanyak 32 pengamatan. Alat analisis yang digunakan dalam penelitian ini adalah dengan menggunakan regresi linier sederhana dengan program alat bantu SPSS versi 25. Hasil dalam penelitian ini menunjukkan kepemilikan manajerial, growth opportunities, return on assets, debt to equity ratio dan intensitas modal tidak berpengaruh terhadap konservatisme akuntansi.
Abstract:Differentiated instruction is a pedagogical approach aimed at addressing the individual needs of students by adapting teaching strategies based on differences in ability, interests, and learning styles. This approach is…
increasingly relevant in the context of junior high schools, where classroom diversity necessitates more adaptive and inclusive teaching methods. This study aims to analyze the implementation of differentiated instruction in Social Studies subjects and assess its contribution to the quality of both the learning process and its outcomes. The method employed is a systematic literature review, identifying and analyzing scholarly articles obtained through the Publish or Perish software, which utilizes Google Scholar, focusing on publications from 2016 to 2025. The findings indicate that the application of differentiated instruction has a significantly positive impact on enhancing student engagement, academic achievement, the development of critical thinking skills, and a deeper understanding of concepts in Social Studies. This approach also succeeds in fostering an inclusive, adaptive, and participatory learning environment that encourages intrinsic motivation and boosts students’ self-confidence. The study emphasizes that the success of differentiated instruction heavily depends on teachers' ability to design and implement data-driven, responsive teaching strategies tailored to each student's needs. These findings are expected to serve as practical guidance for teachers in developing more effective instruction, enrich the academic discourse in the field of differentiated pedagogy, and contribute to the formulation of education policies that support diversity and equity in junior high school learning processes.
Abstract:This research purpose to determine the financial performance of PT Indofood Sukses Makmur, Tbk in 2018-2022 period using financial ratio analysis. The basis for assessing and achieving a company is through financial analysis…
ysis so that the company can control its financial condition and create a company framework. In assessing the job prospects of a company in the past and future and assessing the achievements of a company, financial ratio analysis is used which includes liquidity ratios (current ratio), solvency ratios (debt to asset ratio), activity ratios (total asset turnover), profitability ratio (return on equity) and market ratio (earnings per share). This research is descriptive research which is studied quantitatively. The population of the research is all financial reports of PT. Indofood Sukses Makmur, Tbk is listed on the IDX in 2018-2022 period. The sample for this research is the financial position report and comprehensive income statement in 2018-2022 period. Data collection was carried out using documentation techniques. The results of this research found that the overall financial performance of PT. Indofood Sukses Makmur, Tbk in 2018-2022 period based on analysis of liquidity ratios and solvency ratios is in fairly good condition. Meanwhile, profitability ratios and market ratios are in good condition. However, regarding the activity ratio, the condition of PT. Indofood Sukses Makmur, Tbk is still not efficient so it can be said to be not good. This is due to an increase in sales and total assets during the 2018-2022 period. Based on the results of calculations and analysis of financial ratios, it can be concluded that the financial performance of PT. Indofood Sukses Makmur, Tbk in 2018-2022 period experiences growth in various aspects and profitability can increase, making the company profitable.
Abstract:Abstract: Brands in SMEs consist of a set of factors, including marketability and market differentiation, brand awareness, relevance, culture, association, and equity. The most important thing to ask yourself when deciding…
ng whether this is the right time to change your brand is whether SMEs can leverage any of the factors above to make SME consumers happier. Rebranding is an excellent way to change the target market for SMEs. Sees rebranding as a solution to a new management change or internal problem. Rebranding takes time and effort so that change will happen. Rebranding is carried out for SMEs to stimulate growth, expand, increase profits, strengthen their workforce, and gain a competitive advantage. This rebranding training was carried out using a training method. Due to the pandemic, the activity organizers visited five artisans to avoid crowds. The rebranding training opened the insight of the craftsmen about the benefits of managing a product brand. The rebranding training for birdcage artisans in Dawuhanmangli Village gained an understanding of branding. As a result of this training, artisans began to open themselves to introduce their products directly to consumers without a broker like before. The Bird Cage craft center in Dawuhanmangli Village, north of the center of Jember City, is well known in Indonesia. The location is 24 km from Jember City. The Bird Cage of Dawuhanmangli Village is the reason for being a place of service because it has advantages and characteristics that have the opportunity to open new markets for the region's superior products.
Keywords: branding; smes; bird cage
Abstrak: Merek pada UMKM terdiri dari sekumpulan faktor, termasuk kemampuan pemasaran serta diferensiasi pasar, kesadaran merek, relevansi, budaya, asosiasi, dan ekuitas. Hal terpenting untuk ditanyakan pada diri sendiri saat memutuskan apakah ini waktu yang tepat untuk mengubah merek adalah apakah UMKM dapat meningkatkan salah satu faktor di atas untuk membuat konsumen UMKM lebih bahagia. Rebranding merupakan cara yang baik untuk mengubah target pasar UMKM. Melihat rebranding sebagai solusi untuk perubahan manajemen baru atau masalah internal. Rebranding membutuhkan waktu dan tenaga, sehingga perubahan akan terjadi. Rebranding dilakukan bagi UMKM untuk merangsang pertumbuhan, memperluas, meningkatkan laba, memperkuat tenaga kerjanya, dan mendapatkan keunggulan kompetitif. Pelatihan Rebranding ini dilakuan dengan metode pelatihan, dikarenakan pandemi, maka pelaksana kegiatan mendatangi 5 pengrajin untuk menghindari kerumuman. Pelatihan rebranding membuka wawasan para pengrajin tentang manfaat mengelola sebua brand sebuah produk. Hasil pelatihan rebranding pengrajin sangkar burung desa Dawuhan mangli mendapatkan pemahaman tentang branding. Dampak pelatihan ini pengrajin mulai mencoba membuka diri untuk mengenalkan produknya secara langsung kepada konsumen tanpa makelar seperti sebelumnya. Sentra kerajinan Sangkar Burung di desa Dawuhan mangli, wilayah utara pusat Kota Jember sudah dikenal luas di Indonesia.
Kata kunci: merek; umkm; sangkar burung
Abstract:Tujuan dari penelitian ini adalah untuk menganalisis kinerja keuangan Koperasi Karyawan Vale Indonesia selama periode 2020–2022 dengan menggunakan rasio-rasio profitabilitas seperti Net Profit Margin (NPM), Return on Assets…
ssets (ROA), dan Return on Equity (ROE). Metode deskriptif kuantitatif digunakan dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Menurut hasil penelitian, pada tahun 2020 dan 2021, koperasi masih berada dalam kondisi yang relatif stabil, meskipun capaian NPM dan ROA belum menunjukkan performa optimal. Sementara itu, ROE menunjukkan hasil yang cukup positif sebagai indikator pengembalian modal. Namun, pada tahun 2022, terjadi penurunan signifikan pada seluruh rasio profitabilitas yang bahkan berujung pada nilai negatif, mencerminkan adanya kerugian serta menurunnya efisiensi dalam pengelolaan aset dan modal koperasi. Temuan ini menggarisbawahi pentingnya perbaikan manajemen keuangan, pengendalian pengeluaran, serta peningkatan partisipasi aktif anggota sebagai upaya strategis dalam pemulihan kinerja. Nilai kebaruan dari riset ini terletak pada pemetaan tren penurunan kinerja secara menyeluruh dan penyampaian rekomendasi yang konstruktif bagi pengembangan koperasi, baik dari sisi akademis maupun praktis.
Abstract:Public-private collaboration is a vital strategy in managing sustainable tourism destinations, integrating diverse stakeholders to balance economic growth, environmental sustainability, and social equity. Despite the hospitality…
pitality sector’s key role in tourism governance, research on its collaboration with public institutions, particularly in Makassar, Indonesia, remains limited. This study examines MaxOne Resort and Hotel Makassar to explore the mechanisms, challenges, and outcomes of public-private partnerships (PPPs) in sustainable tourism destination management (STDM). Using a qualitative case study approach, the research employs in-depth interviews, participatory observation, and policy analysis to investigate how MaxOne Resort collaborates with local government and communities to implement sustainability initiatives. The findings reveal that structured mechanisms such as formal agreements, joint projects, and stakeholder committees facilitate sustainable governance. MaxOne Resort actively engages in environmental conservation, community empowerment, and responsible tourism practices, positioning itself as a sustainability model within the hospitality sector. However, regulatory misalignments, funding constraints, and inconsistent stakeholder engagement present significant challenges. The study underscores the relevance of the Penta-Helix framework, highlighting how collaboration among government, private sector, academia, community, and media enhances the legitimacy and effectiveness of sustainability initiatives. This research contributes to the literature by providing a localized analysis of PPPs in Makassar, bridging the gap between theoretical models and practical applications. The findings offer policy recommendations to strengthen stakeholder collaboration, optimize governance structures, and support sustainable tourism development in emerging destinations.