Abstract:This study aims to examine the effect of intellectual capital on the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Intellectual capital is measured using…
using the Value Added Intellectual Coefficient (VAIC) model, which consists of Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), while financial performance is proxied by Return on Assets (ROA). This study employs a quantitative approach using secondary data obtained from the annual reports and financial statements of 40 banking companies, resulting in 120 observations. Panel data regression analysis is used, with the Fixed Effect Model (FEM) selected based on the results of the Chow test and Hausman test. The results indicate that VACA has no significant effect on ROA, whereas VAHU and STVA have a positive and significant effect on ROA. In addition, VACA, VAHU, and STVA simultaneously affect financial performance. These findings suggest that human capital and structural capital efficiency are more closely associated with financial performance than capital employed efficiency. The study provides empirical evidence regarding the role of intellectual capital in supporting the financial performance of banking companies
Abstract:Spent coffee grounds are one of the organic wastes that remain underutilized despite their significant potential to be transformed into value-added products. This community service program aimed to enhance the knowledge…
and practical skills of the residents of Jingkang Village in converting spent coffee grounds into aromatherapy candles and air fresheners based on the principles of the circular economy. The program employed a Participatory Action Research (PAR) approach consisting of problem identification, program planning, training implementation, monitoring and evaluation, and reflection. The activity involved 15 participants, including community members, micro-enterprise actors, and women's community groups. Program effectiveness was evaluated using pre-test and post-test assessments and analysed through a Paired Sample t-test. The results demonstrated that the average participant score increased from 46.70 to 86.00, representing an 84.15% improvement. Statistical analysis confirmed a significant difference between pre-test and post-test scores (p < 0.001). Furthermore, all program success indicators were achieved, including a 100% attendance rate, 100% participant competency in producing the products, a participant satisfaction level of 93.30%, and all products meeting usability standards. The novelty of this program lies in integrating the Participatory Action Research (PAR) approach, circular economy principles, and quantitative statistical evaluation into a community empowerment model utilizing spent coffee grounds as value-added products. This model has strong potential to be replicated in other coffee-producing communities to promote sustainable waste management and local economic development.
Abstract:Oyster mushrooms (Pleurotus ostreatus) are agricultural commodities with high economic value with good nutritional content. Its cultivation in Jumantoro Village, Jumapolo District, Karanganyar Regency, has great potential…
l because it is supported by suitable natural conditions. However, farmers and MSMEs still face obstacles in the use of manual equipment and less than optimal marketing, so product innovation is needed to increase the added value and competitiveness of oyster mushrooms in the market. As a solution, a mentoring program was introduced with the culinary innovation of oyster mushroom nuggets. This activity includes surveys and interviews with MSMEs, transfer of cultivation knowledge, and production practices. Nuggets were chosen because their texture resembles chicken meat, making them an economical and healthy food alternative. Production is carried out at the MSME's Mushroom House with a systematic method to ensure quality. The results of the mentoring showed a positive response from MSMEs and the community, both in terms of economy and product acceptance. In addition to increasing local income, this program also provides direct experience for students in understanding mushroom cultivation and processing. By optimizing local potential, innovation in processed oyster mushroom products can be a sustainable strategy in supporting village economic growth.
Abstract:This research aims to analyze the role of price in increasing customer satisfaction in the barbershop service industry in Makassar City. The barbershop services industry has grown rapidly in recent years, and competition…
between service providers has become increasingly fierce. One factor that influences customer decisions is the price offered by the service provider. Therefore, this research aims to explore how price can influence customer satisfaction in the barbershop context. This research uses a quantitative approach by collecting data through questionnaires distributed to barbershop customers in Makassar City. Data processing was carried out using regression analysis to identify the relationship between price and customer satisfaction. The research results show that price has a significant influence on customer satisfaction in the barbershop service industry. These findings indicate that barbershop service providers need to consider appropriate pricing strategies to increase customer satisfaction. Competitive prices and in line with the quality of services offered can provide added value for customers. Apart from that, this research also shows that there are other factors that can influence customer satisfaction, such as service quality, barbershop environment, and overall customer experience. This research contributes to the understanding of the role of price in increasing customer satisfaction in the barbershop service industry. The results of this research can be a reference for barbershop service providers in developing effective marketing strategies to increase customer satisfaction and maintain competitiveness in a competitive market.
Abstract:This research aims to determine the application of value chain model in zakat management at the Makassar City National Amil Zakat Agency. Population in this research is financial statements BAZNAS Makassar City in 2016 to…
o 2018. Sample this research is data zakat conducted by BAZNAS Makassar City in 2016-2018. Data collection in research is by documentation, observation and interviews. The analysis technique used is descriptive method of value chain model analysis. The results showed that value chain model application can describe the activities carried out and increase the BAZNAS Makassar City value added. Primary activities consisting of zakat receipts, management functions application, zakat distribution, distribution and services. Furthermore secondary activities consist of administration, technology development, human resources management, and institutional facilities.
Abstract:This study aims to understand the level of customer satisfaction with the product quality, service, and location at Galu Resto. Located in Wawotobi, Southeast Sulawesi, Galu Resto combines a natural concept with local architecture,…
chitecture, rice field views, and regional cuisine as key attractions for its customers. This study used a qualitative approach, using direct interviews and field observations. The results indicate that customer satisfaction is determined by several key factors: quality products made from fresh ingredients, friendly and responsive service, and a strategic location that creates an emotionally comfortable atmosphere. The research findings indicate that these three factors work synergistically, creating a dining experience that is not only functionally satisfying but also strengthens the emotional and cultural aspects of customers. Thus, Galu Resto is able to provide added value through an approach that combines local culture and a natural setting. This research is expected to provide a reference for the development of local culinary businesses with a model based on experience and cultural values.
Abstract:The phenomenon of online shopping has driven business players to be more innovative in promoting their products on existing digital platforms. There is a technological innovation that allows online businesses to showcase…
and demonstrate their products in real-time, known as live streaming shopping. TikTok has become one of the popular social-commerce platforms with beauty content within its application. This study aims to better understand the influence of TikTok live streaming shopping on the purchase intention of the local beauty brand through emotional factors. We applied the S-O-R (Stimulus, Organism, Response) model, with influencer credibility variables added to the emotional factors in the S-O-R model. Data were collected from 300 respondents who registered through a Google Form survey with predetermined criteria. PLS-SEM using Smart PLS was chosen for data analysis. The study revealed that attraction, cognitive assimilation, and influencer credibility mediate the relationship between real-time interaction, shopping guidance, visibility, media richness, and consumer purchase intention. Therefore, live streaming shopping through emotional factors significantly influences consumers' purchase intention. This research found that the enrichment of material living standards has transformed people’s purely demand-oriented shopping style. This study result help enterprises to better apply live streaming more effectively and expanding channels promotion strategies.
Abstract:The processing of fisheries products, characterized by the diversification of processed goods, presents a promising avenue for entrepreneurial endeavors. Product diversification holds the potential to augment the intrinsic…
ic value of products and concurrently elevate public consumption of fisheries-related commodities. This research aims to analyze the prospective added value stemming from the pempek businesses in Melayu Sub-District, Tenggarong, Kutai Kertanegara. The acquired data underwent meticulous processing, tabulation, and subsequent analytical examination, characterized by both descriptive and value-added analyses, utilizing the Hayami model. The research showed that the managed pempek businesses are predominantly of small scale, utilizing relatively simple technology. On average, a single production cycle yields 126.64 kg, or monthly output of 633.2 kg. The value-added analysis reveals a figure of 186,734 IDR per kg, with a commendable value-added ratio of 70.95%. This signifies that the conversion of belida fish into pempek not only imparts substantial value but also presents a highly promising avenue for further expansion and development.
Abstract:The diversification of tofu waste into soft tempeh and tempeh starter in Teluk Sentosa Village aims to optimize the utilization of tofu waste while increasing community income. Through participatory training, the community…
ty is taught techniques for processing tofu waste into value-added products. The results indicate that the produced soft tempeh has a tender texture and high nutritional value, while the tempeh starter shows good fermentation activity. Marketing these products has led to a significant income increase of approximately 30% within three months post-training. Additionally, this initiative contributes to waste reduction and enhances community awareness regarding sustainable resource management. It is hoped that this program can continue and provide positive impacts on the economy and environment in the village.
Abstract:A chemical product in the form of soap, namely by mixing triglycerides with potassium hydroxide (KOH) using a method called the saponification method. In this study, the product added variations in the composition of olive…
ve oil and butterfly pea extract. variations in the composition of olive oil with three variations, namely 15 ml, 30 ml, and 45 ml. The butterfly pea flower extract was then used in three different concentrations: 2 ml, 4 ml, and 6 ml. This composition variation is divided into nine samples with the addition of olive oil and butterfly pea flower extract, respectively. The resulting product has been tested in four categories: pH test, free fatty acid test, ethanol insoluble substance test, and active ingredient test. The experimental results that met SNI 2588-2017 were sample 1, with a variation of the composition of 15 ml of olive oil and 2 ml of butterfly pea flower extract. with a pH test result of 5, an insoluble test result in ethanol of 0.16%, a free fatty acid test result of 0.2256%, an active ingredient test result of 24%, and an organoleptic test result in three categories, namely color, odor, and shape, is level 4 (preferred).