Abstract:This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity…
ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
Abstract:The increasing popularity of slow bar coffee shops in Indonesia reflects a shift in consumer preferences towards more personalized, immersive, and educational coffee experiences. This study aims to examine the effect of…
Experience Value, consisting of Customer Return on Investment (CROI), Service Excellence, Aesthetics, and Enjoyment, on Brand Love and Customer Loyalty through the mediating role of Customer Satisfaction among customers of Lajeng Coffee Shop in Bandung. A quantitative survey was conducted using purposive sampling, collecting 251 valid responses through a Likert scale questionnaire, and the data were analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS. The results show that Experience Value has a significant effect on Customer Satisfaction (β = 0.721; p < 0.001). Customer Satisfaction acts as a partial mediator in the relationship between Experience Value and Brand Love and Customer Loyalty. Furthermore, the effect of Customer Satisfaction on Customer Loyalty (β = 0.462; p < 0.001) is stronger than its effect on Brand Love (β = 0.441; p < 0.001), indicating that satisfaction is more easily translated into loyal behavior than into emotional attachment. These findings extend customer experience research in the slow bar context and offer practical guidance for managers to prioritize experience investments that strengthen loyalty and brand love.
Abstract:This study aims to examine the effect of environmental accounting disclosure and environmental performance on the financial performance of banking companies listed on the Indonesia Stock Exchange during the period 2019–2023.…
�2023. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of eight banking companies selected through purposive sampling. Financial performance is measured using Return on Assets (ROA), environmental performance is measured using the Sustainable Banking Assessment (SUSBA) index, and environmental accounting disclosure is measured using the Environmental Disclosure Index (EDI). The data are analyzed using multiple linear regression analysis after passing classical assumption tests. The results indicate that environmental accounting disclosure has a positive and significant effect on financial performance. In addition, environmental performance also has a positive and significant effect on financial performance. These findings suggest that transparent environmental disclosure and the implementation of sustainable banking practices contribute to improved financial performance. Therefore, banking companies are encouraged to enhance environmental accounting disclosure and strengthen environmental performance as part of their sustainability strategy.
Abstract:This study aims to analyze the effect of company size, Debt to Equity Ratio (DER), and Return on Equity (ROE) on the Dividend Payout Ratio (DPR) of food and beverage manufacturing companies listed on the Indonesia Stock…
Exchange (IDX) during the period 2019-2024. This research adopts a quantitative approach with multiple linear regression analysis processed using SPSS. The sample of the study consists of 18 companies that meet the purposive sampling criteria. The results show that company size has a positive and significant effect on the Dividend Payout Ratio. However, Debt to Equity Ratio and Return on Equity do not have a significant effect on Dividend Payout Ratio, either partially or simultaneously. These findings suggest that other factors, beyond company size, play a more significant role in influencing dividend policies in the food and beverage manufacturing sector in Indonesia.
Abstract:Febris fever is a condition in which body temperature rises above normal due to an increase in the temperature-regulating center located in the hypothalamus. Red Onion can be used for compress because they contain the organic…
ganic sulfur compound Allylcysteine Sulfoxide. After applying an onion compress, body temperature decreases because blood flow returns to the blood vessels near the skin's surface, thus optimizing heat dissipation.To determine the effectiveness of applying onion compress to children with fever. This study used a descriptive case study approach and was conducted in Kemojing Village. After applying onion compresses for three days, with each session lasting 15 minutes, the children's body temperature decreased. The initial body temperature was 38.4°C, which decreased to 36.8°C by the end of the third day. Using onion compresses on children with fever can effectively reduce their body temperature.
Abstract:This study aims to analyze the influence of Environmental, Social, and Governance (ESG) on the company's financial performance, as well as test the role of operational efficiency as a moderation variable in this relationship.…
ship. The research object includes non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2014–2023. ESG variables are measured using Bloomberg's ESG score which includes environmental, social, and governance dimensions, while operational efficiency is proxied by the Total Asset Turnover ratio. Financial performance is proxied by Return on Assets. The research method uses a quantitative approach with panel data regression analysis. The research sample consisted of 80 companies with a total of 711 observations. The results of the study show that ESG has a significant negative effect on financial performance. However, operational efficiency has been shown to play a role as a moderation variable that strengthens the relationship between ESG and financial performance. This research makes a theoretical contribution by enriching the literature on the relationship between ESG and financial performance, especially in the context of emerging markets. From a practical perspective, the results indicate that the implementation of ESG will only create financial value if integrated with internal efficiency strategies. Thus, companies are advised to not only focus on compliance with ESG aspects, but also ensure efficient management of resources to increase long-term profitability.
Abstract:This study aims to assess the financial performance of PT Global Teleshop Tbk for the period 2017–2021 based on liquidity, profitability, solvency, and activity ratio analysis. The research uses a descriptive qualitative…
ve method. The population consists of the financial statements of PT Global Teleshop Tbk, with the sample being the company's financial reports from the last five years (2017–2021). The data analysis uses financial ratios. The results show that: (1) The liquidity ratio analysis indicates good financial performance, as shown by the increasing Current Ratio (CR) and Quick Ratio (QR), demonstrating the company's improving ability to meet short-term liabilities with liquid current assets, although the QR still falls into the less optimal category; (2) The profitability ratio analysis indicates poor performance, with low Net Profit Margin (NPM) and Return on Equity (ROE), showing the company's limited ability to generate profits from shareholders' funds; (3) The solvency ratio analysis shows weak financial performance, with Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) indicating the company’s inability to cover total liabilities with its assets; (4) The activity ratio analysis, based on Total Asset Turnover (TATO) and Working Capital Turnover (WCT), also suggests poor performance due to declining asset turnover and ineffective management of working capital.
Abstract:This study centered on the Lendawi (The Lanny Tribe Lamentation): Its Structure, Types, and Socio-Cultural Values. This Lendawi, as part of the Lanny culture, should be carried out by the Lanny community. The objectives…
are (1) to explain the structure of the Lendawi (Lanny lamentation), (2) to find out the type of stanza among the Lanny tribe, (3) to discuss on what occasions the Lendawi (Lanny lamentation) lamented, and (4) to elaborate the socio-cultural values contained in the Lendawi (Lanny lamentation). This research is qualitative because it only gives explanations about a problem in the form of words, not numbers. The writer found a structural pattern in the lendawi structure. Pattern (1) for men: silent trigger (inhale) + men starting pattern (2) for women: silent trigger (inhale) + women starting. Occasion: (1) to mourn the death of twenty-one people; (2) to welcome the new family who has just returned from a foreign land; (3) to release the family member to go overseas; (4) to release a girl to marry and follow her husband; (5) to remember a family member who has died; (6) to thank people for offering; (7) to mourn for a person who looks similar to a family member (dead or alive); and (8) to think about hard work in the garden that used to be shared with other family members (either dead or alive but living in some other place). Types of stanzas range from 3 lines (triplet) up to 12 lines (sonnet) or more. Sociocultural values are as follows: 1. Kinship address, 2. Using local cultural expressions, e.g., “rainfall,” “white, 3. Mount Tari, 4. The Donggi and Konda rivers 5. The Walem bird 6. The Gweage River, 9. The Ugwa River, 12. The Prikokir Bird 13. Special respect for uncles (mother’s brothers), 14. The Mukoko Clan, and 15. Grandmother as a protector for orphans.
Abstract:Background: Uterine involution is the process by which the uterus returns to its pre-pregnancy condition and weighs around 60 grams. This process begins immediately after the placenta is delivered due to contraction of the…
he smooth muscles of the uterus, measurement of uterine involution and also by expulsion of the lochea. One way to treat uterine involution is through postpartum exercise to accelerate the decrease in the height of the uterine fundus. Objective: To determine the description of postpartum exercise on the speed of uterine involution in postpartum mothers. Method: This research is a type of qualitative research designed as a case study method. Results: After doing postpartum exercise for 7 days with a duration of 10- 15 minutes, the height of the uterine fundus can be reduced by 9 cm from 12 cm on the first day to 3 cm on the 7th day. Conclusion: postpartum exercise can influence the uterine involution process in postpartum mothers, and the speed of uterine involution in postpartum mothers who do exercise is fast
Abstract:Penelitian ini bertujuan untuk mengetahui pengaruh arus kas operasi dan laba akuntansi terhadap return saham. Populasi dalam penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode…
iode 2018-2020 yang berjumlah 30 perusahaan. Sedangkan sampel pada penelitian ini berjumlah 11 perusahaan, dengan penentuan teknik pengambilan sampel yang digunakan adalah purposive sampling. Data dalam penelitian ini menggunakan data kuantitatif dengan teknik analisis regresi linear berganda dengan aplikasi spss versi 25. Hasil penelitian menunjukkan bahwa secara parsial arus kas operasi berpengaruh signifikan terhadap return saham, laba akuntansi berpengaruh signifikan terhadap return saham dan secara simultan arus kas operasi dan laba akuntansi berpengaruh positif terhadap return saham