Abstract:This study aims to determine the financial performance of PT. Gudang Garam Tbk in terms of profitability ratio analysis for 2019-2022. The type of research used is descriptive quantitative. The data collection technique…
in this study uses documentation techniques in the form of balance sheets and income statements for 2018-2022. The profitability ratios used in this study include Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS). The results showed that the financial performance of PT. Gudang Garam Tbk for the last four years has tended to be unfavorable, because the average value of the profitability ratio is below the expected standard of measurement. To overcome the problem of declining financial performance, PT. Gudang Garam Tbk must identify and control production and distribution costs more efficiently, develop appropriate pricing and sales strategies, manage accounts receivable properly, and be prudent in using loans with favorable interest rates to increase the company's net profit.
Abstract:This study aims to determine the effect of electronic word of mouth and price on purchasing decisions for Big Bananas in Makassar City partially and simultaneously. The population in this study are followers of the Big Bananas…
ananas Instagram account, totaling 78,182 users as of November 2022. The sample used is based on the slovin formula with an error rate of 10%, namely 100 respondents. The sampling withdrawal technique is systematic random sampling. Data collection techniques were carried out using questionnaires, literature studies and interviews. The data analysis technique used is multiple regression analysis using SPSS 22.00 for windows. The results showed that electronic word of mouth and price had a positive and significant effect on purchasing decisions for Big Bananas in Makassar City.
Abstract:Sukuk is one of the subjects in the field of Sharia accounting that is growing rapidly in Islamic finance as an alternative investment instrument that has attracted investors' interest in the last few decades. This article…
le aims to provide a deeper understanding of the topics raised, and the theories and methodologies used in research conducted in all countries in the world in the last 10 years (2010-2020). A review of articles from Publish or Perish that is indexed by Scopus and guided by the NVivo R1 application is used to analyze the data. From the results of the study, it was found, firstly about the trend of research on sukuk over the last 10 years by categorizing it from the publishing journal, year of publication, country, and research theme. Second, it was found that there were 29 theories used in previous articles related to the review of the Sukuk literature as an investment in Islamic securities. Furthermore, this theory influences the methods used for research, there are 29 methodologies found in previous articles. Third, the findings regarding research gaps are based on themes for further research
Abstract:This study aims to determine the effect of information asymmetry on accounting fraud tendencies in the West Sulawesi provincial government. This type of research uses a quantitative approach. This study uses primary data.…
. Collecting data using questionnaires. The population in this study were government structural officials with the rank of echelon II, echelon III, and echelon IV, totaling 813 people. Sampling used the slovin formula method, so that a sample of 89 was obtained. This research used a simple linear regression analysis approach. The results of the study show that information asymmetry has a positive effect on the tendency of accounting fraud
Abstract:Strengthening the financial administration capacity of cooperatives is a crucial element in supporting the sustainability and accountability of cooperative institutions in Indonesia. This community service activity aims…
to improve the understanding and skills of cooperative administrators in financial administration through a hybrid Pelatihan (online and offline). This program aligns with the government's "Red and White Cooperative" initiative, which promotes digitalization and professional cooperative governance. The Pelatihan was conducted using a participatory approach involving lecturers, students, and cooperative actors. Results showed an increase in participants' understanding of transaction recording, the preparation of simple financial reports, and the importance of transparency in cooperative fund management. Technical challenges in the hybrid implementation can be overcome with active mentoring and the use of appropriate digital platforms. This activity demonstrates that the hybrid approach can reach a wider audience and is effective in transferring knowledge
Abstract: Most micro, small, and medium enterprises (MSMEs) in Indonesia have not prepared financial statements that comply with applicable standards, posing risks to inaccurate business decisions and limiting opportunities to access…
o access funding. This study aims to assist Al Huda Plastic and Baking Supplies Store in Kebumen in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This topic was chosen due to the importance of accounting literacy in managing small businesses, as the understanding of MSME actors regarding accounting standards is still relatively low. This research uses a descriptive qualitative method with a case study approach, utilizing observation, semi-structured interviews, and documentation as data collection techniques. The results show that Al Huda Store has been recording its finances manually. However, these records do not yet cover the components of financial statements required by SAK EMKM, such as the income statement, statement of financial position, and notes to the financial statements. The preparation of financial statements based on these standards has been carried out and demonstrates more accurate and structured financial information. In conclusion, the implementation of financial statements based on SAK EMKM in MSMEs plays a very important role in increasing accountability and quality in business decision-making. The results of this study also provide practical examples that can be used as references and re-applied by other MSMEs with similar characteristics
Abstract:The digital marketing strategy training activity using the TikTok social media platform for hydroponic farmers in Pandahan Village aims to enhance their capability in digitally marketing hydroponic vegetable products. This…
is training was designed to provide both theoretical understanding and practical hands-on experience in creating creative content, utilizing TikTok Shop, and TikTok Ads as promotional tools. The training results demonstrated a significant increase in participants' knowledge and skills in leveraging TikTok features for digital marketing. The implementation carried out by the participants successfully expanded their market reach and increased consumer interaction through their TikTok accounts. Despite challenges related to the need for ongoing mentoring, this activity has had a tangible positive impact on the development of local hydroponic businesses. This training is expected to become a starting point for business actors to continue innovating and optimizing digital marketing strategies to face the dynamics of the modern market.
Abstract:Financial management training for small and medium enterprises is very relevant in overcoming the challenges faced by new business owners, especially in the Rumah Hasanah community as the target community. With a focus on…
n financial management, this training aims to provide an in-depth understanding of how to build a new business in terms of financial management so that the business can run effectively. This activity considers the limited resources often faced by new businesses, such as limited budgets and lack of experience in financial administration issues. To overcome this gap, this accounting training uses an Android platform-based application, namely the SME Accounting Application from developer Wiinfeel. Thus, SMEs can get updated financial accounting knowledge as well as improve the skills of recording financial transactions so that their digital financial literacy level increases. The results of this training received a very positive response from the participants because they could gain new understanding and experience related to basic financial concepts and effective financial management techniques. And as much as possible they want similar activities to be carried out on an ongoing basis in the future.
Abstract:Penelitian ini bertujuan untuk menganalisis strategi pemasaran yang diterapkan oleh PT Rajawali Berdikari Indonesia serta merumuskan strategi pemasaran yang sebaiknya diterapkan dalam upaya meningkatkan daya saing perusahaan…
haan jasa outsourcing. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap dokumen perusahaan, company profile, media promosi, website, media sosial, serta materi internal yang berkaitan dengan aktivitas pemasaran. Teknik analisis data dilakukan melalui reduksi data, pengkodean, kategorisasi, interpretasi, serta analisis strategis menggunakan STP, Marketing Mix 7P, SWOT, IFAS, dan EFAS. Hasil penelitian menunjukkan bahwa strategi pemasaran PT Rajawali Berdikari Indonesia diterapkan melalui segmentasi pasar berdasarkan jenis industri, wilayah layanan, kebutuhan tenaga kerja, dan karakter organisasi klien. Target utama perusahaan meliputi sektor financial services, e-commerce, teknologi digital, logistik, serta industri yang membutuhkan pengelolaan sumber daya manusia dalam jumlah besar. Positioning yang dibangun perusahaan menekankan citra sebagai perusahaan outsourcing yang profesional, terpercaya, responsif, patuh regulasi, fleksibel, dan berkualitas. Hasil analisis IFAS menunjukkan total skor strength sebesar 3,75 dan total skor weakness sebesar 1,85. Hasil analisis EFAS menunjukkan total skor opportunity sebesar 3,60 dan total skor threat sebesar 1,60. Berdasarkan koordinat SWOT, perusahaan berada pada Kuadran I, yaitu posisi growth-oriented strategy. Strategi yang direkomendasikan adalah pertumbuhan agresif tetapi terukur melalui penguatan positioning, digital marketing terintegrasi, account-based marketing, referral, networking, testimoni digital, serta diferensiasi layanan berbasis people plus technology.
Abstract:Islamic Religious Education (PAI) faces complex challenges in maintaining relevance and quality amidst social change, technology, and demands for public accountability. Two main concepts in educational quality management—continuous…
—continuous improvement and quality assurance—are often discussed separately, despite their fundamentally synergistic relationship. This study aims to conceptually examine the integration of continuous improvement and quality assurance in the context of PAI, addressing how both frameworks can be operationalized simultaneously to improve the quality of PAI delivery. Using a systematic literature review method through Google Scholar and Publish or Perish (PoP) for the 2019–2026 period, 25 relevant articles were analyzed from 80 initial findings. The results show that quality assurance functions as a holding system that establishes standards, while continuous improvement acts as a driving force encouraging innovation and adaptation. However, in PAI practice, tension exists between standard compliance (QA) and the need for dynamic change (CI). This article offers an integrative framework called the Adaptive Quality Cycle (AQC), combining the Plan-Do-Check-Act cycle with Islamic principles such as muhasabah (self-evaluation), tahsin (continuous improvement), and itqan (professionalism). This integration is key for PAI institutions to not only meet minimum standards but also continuously develop dynamically without losing their Islamic identity.