Journal of Economics, Management and Accounting (JEMA)
Journal of Economics, Management and Accounting (JEMA) is a journal in the fields of Economics, Management and Accounting with the scope of Development Economics, Accounting, Sharia Economics, Banking, Taxation, Commercial Insurance (Loss), Economic Education, Accounting Education, Cooperative Economic Education, Management, Sharia Management, Financial Administration (Office, Tax, Hotel, Logistics, etc.), Marketing, Transportation Management, Industrial Management, Information Management, Secretariat, Business Economics, E-business, Consumer Behavior, Entrepreneurship, Finance, Public Policy, Human Resource Management, Organizational Behavior, Management Marketing, Service Quality, Banking Accounting, Accounting Information Systems, Accounting Education, Taxation, Capital Market and Investment, SME Accounting, Rural Credit Institution Accounting, and other economic science families. Journal of Economics, Management and Accounting (JEMA) is published 2 times a year (December and June)
The Use of Kledo Application in Job Order Costing Calculations at the Mahadi Konveksi
MSMEs are a vital pillar of the Indonesian economy, yet many still face challenges in financial management. One common challenge is manual record-keeping, which is prone to errors and takes a long time. This reserach aims to analyze the implementation of the cloud-based accounting application Kledo at the Mahadi Konveksi MSME in Blitar, specifically in calculating job order costing. The research method used was descriptive qualitative with a case reserach approach. Data were obtained through observation, interviews, and documentation of financial reports for the January–June 2023 period. The results show that implementing Kledo provides several tangible benefits for Mahadi Konveksi. The transaction recording process is faster and more organized, while the calculation of job order cost is more accurate than manual methods. Furthermore, the resulting financial reports are more transparent and easier to understand, allowing them to be used directly as a basis for business decision-making. However, challenges were still encountered in the initial stages, such as employee adaptation to the new system and dependence on the internet network. These challenges are temporary and can be overcome through training and infrastructure improvements. Overall, this reserach confirms that the Kledo application can be a practical solution to improve the efficiency, accuracy, and professionalism of MSME financial management.
Copyright (c) 2025 Journal of Economics, Management and Accounting (JEMA)
The Influence of Discipline and Teamwork on Employee Work Motivation at the Rasanae Barat District Office
This study aims to analyze the influence of work discipline and teamwork on employee motivation at the Rasanae Barat District Office. The research employed a quantitative approach using questionnaires distributed to employees as respondents. Data were analyzed using multiple linear regression to determine the relationship and contribution of independent variables to the dependent variable. The results indicate that work discipline and teamwork significantly affect employee motivation, with a contribution rate of 90.4%. These findings highlight that enhancing discipline and team synergy can optimally improve employees’ work motivation. The study also recommends strengthening work regulations, continuous coaching, and developing effective communication and collaboration among employees to foster a professional work culture. Future research is suggested to include additional variables such as leadership, work environment, or compensation to obtain a more comprehensive understanding of factors influencing work motivation.
The Effect of Liquidity and Solvency Ratios on Financial Performance at PT. Pegadaian (Persero)
This study examines the effect of liquidity and solvency ratios on the financial performance of PT Pegadaian (Persero), focusing on Return on Equity (ROE) as the profitability indicator. The independent variables analyzed are Quick Ratio (QR), Debt to Assets Ratio (DAR), and Debt to Equity Ratio (DER). Using a quantitative associative approach, the study employs secondary data from annual financial statements of PT Pegadaian (Persero) for the period 2014–2023. Data were analyzed using multiple linear regression, supported by classical assumption tests, correlation, and determination coefficient analysis. The results indicate that QR, DAR, and DER, both individually and simultaneously, do not significantly influence ROE. This suggests that liquidity and solvency are not the primary determinants of the company’s profitability, with operational efficiency, product innovation, and marketing strategies likely playing a more dominant role. These findings imply that management should maintain financial ratio stability while emphasizing business strategies that enhance profitability. Future research is recommended to expand the study period and sample, incorporate additional financial variables such as ROA, NPM, Current Ratio (CR), and Operating Cash Flow, and utilize more comprehensive analytical methods, including panel data regression or comparative analysis with similar financial service companies.
The Effect of Sales Growth, Profit Growth, and Firm Size on Stock Prices at PT Indofood (CBP) Sukses Makmur Tbk
This study aims to analyze the influence of sales growth, profit growth, and company size on stock prices at PT Indofood (CBP) Sukses Makmur Tbk. The research is motivated by the importance of financial performance indicators in determining stock price movements, as investors often use these variables to evaluate company value. The study employs a quantitative approach using secondary data from the company’s financial reports and stock market performance. Multiple linear regression is applied to test the effect of the independent variables on the dependent variable. The findings show that sales growth and profit growth have a significant positive effect on stock prices, while company size does not show a significant influence. These results indicate that investors pay more attention to financial performance related to growth factors rather than company size in making investment decisions.
The Influence of Barbershop Interior Design Elements on Visitor Comfort (Case Study at Chaptain Barbershop)
This study aims to analyze the influence of interior design elements on visitor comfort at Chaptain Barbershop. The design elements examined include lighting, color, spatial layout, air circulation, and furniture. The research employed a quantitative approach using a questionnaire distributed to 100 respondents who are customers of Chaptain Barbershop. The collected data were analyzed using validity and reliability tests, multiple linear regression, as well as F-test and t-test to examine the hypotheses. The results indicate that lighting, spatial layout, and furniture have a significant effect on visitor comfort, while color and air circulation also have an impact but are less dominant. Simultaneously, all five interior design elements positively contribute to visitor comfort. These findings highlight the importance of proper interior design arrangements in enhancing the quality of customer experience in service spaces.
An Analysis of the Control Environment and Whistleblowing Mechanisms on Fraudulent Practices by Village Government Officials in Bangka La’o, Manggarai Regency
This study was conducted at the Bangka La’o Village Office, Manggarai Regency, using primary and secondary qualitative data obtained through observation, interviews, and documentation. Data analysis followed the stages of collection, reduction, presentation, and conclusion drawing. The findings reveal that the control environment in Bangka La’o Village is highly unconducive, which has facilitated fraudulent practices by village officials. The seven indicators of the control environment are interrelated and contribute to the weakness of the oversight system. Furthermore, the presence of whistleblowers has proven effective in uncovering fraud cases, encouraging follow-up actions, and raising awareness among both village officials and the community in monitoring the village governance system. Based on these results, it is recommended that the village government strengthen internal control in accordance with the Ministry of Home Affairs Regulation No. 20 of 2018, enhance public awareness of whistleblowing, and establish a reporting system that ensures whistleblower protection in order to prevent future fraudulent practices.
Digitalization of the Sharia Economy: A Literature Review on the Role of Information Technology in Driving Economic Growth
The digitalization of the sharia economy has become an important driver in strengthening the halal industry, Islamic banking, and sharia-based financial services globally. Information technology plays a strategic role in improving efficiency, expanding access, and fostering innovation within sharia-compliant economic activities. This study employs a literature review method to analyze the contribution of information technology to the growth of the sharia economy, particularly in the context of fintech, e-commerce, digital payment systems, and blockchain-based contracts. Findings from the reviewed literature indicate that the integration of technology into the sharia economy enhances financial inclusion, promotes transparency, and increases transaction security. Nevertheless, digital transformation also poses challenges such as regulatory adaptation, cybersecurity risks, and the need for digital literacy. This study contributes to the body of knowledge by offering an up-to-date synthesis of the role of information technology in driving the growth of the sharia economy, while highlighting opportunities and challenges in its implementation.
The Effect of Debt to Equity Ratio (DER) on Return on Equity at PT Astra Agro Lestari Tbk
This study investigates the effect of the Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Astra Agro Lestari Tbk. DER represents the proportion of debt to equity in a company's capital structure, whereas ROE reflects the company’s ability to generate profits from its shareholders’ equity. The research employs a quantitative approach using secondary data derived from the company’s annual financial statements for the period 2012–2023. A simple linear regression analysis is conducted to assess the relationship between the variables. The findings reveal that DER does not have a statistically significant effect on ROE. This indicates that changes in the company’s capital structure, particularly in terms of debt utilization, do not substantially impact the returns earned by shareholders. The study suggests that other factors—such as operational efficiency, asset utilization, and strategic financial management—may play a more prominent role in influencing ROE. These results provide valuable insights for investors and corporate decision-makers regarding the relative importance of capital structure in shaping financial performance.
Financial Accountability of Non-Profit Organizations under PSAK No. 45: A Case Study of Masjid Raya Taqwa Muhammadiyah, Medan
This study aims to analyze the financial management accountability of a non-profit organization, particularly Masjid Raya Taqwa Muhammadiyah in Medan, based on the standards outlined in PSAK No. 45. As a non-profit entity, a mosque is obligated to prepare financial statements that are transparent and accountable to maintain public trust, especially from donors. However, the financial reporting practices observed at the mosque remain relatively simple and do not yet comply with PSAK No. 45, which includes the statement of financial position, statement of activities, statement of cash flows, and notes to the financial statements. This research employs a qualitative method with a case study approach. Data were collected through direct observation, interviews with mosque administrators, and documentation of financial records. The study found that the mosque management has shown an effort toward transparency by publicly announcing financial updates to the congregation on a weekly basis. Despite this, financial management practices still fall short of fulfilling both vertical and horizontal accountability as prescribed by PSAK No. 45. The results indicate a need for improved understanding and implementation of non-profit financial reporting standards. Enhancing the capacity of mosque administrators in applying PSAK No. 45 is essential to ensure more systematic, informative, and accountable financial reporting.
Management Development for Improving Service Quality in Mba Fhera's Grilled Chicken MSME
This study aims to analyze the influence of management development on improving service quality in Mba Fhera's Grilled Chicken MSME. A descriptive qualitative approach with a case study method was used. Data were obtained through observation, in-depth interviews with the business owner, and field documentation. The findings indicate that management development encompassing resource management, operational systems, and service strategies significantly impacts service quality enhancement. Key success factors for this MSME include adaptability to technology, consistent product quality, and commitment to customer service. This study provides practical contributions for MSME actors to enhance competitiveness through adaptive and sustainable managerial strategies.
Copyright (c) 2024 Journal of Economics, Management and Accounting (JEMA)
The Influence of Job Insecurity and Workload on the Turnover Intention of Generation Z Employees in Bima City
The purpose of this study was to examine the effect of job insecurity and workload on turnover intention of generation Z employees in Bima City. This research is quantitative research and the type of research is associative. The population in this study amounted to 100 generation Z employees and the sampling technique used incidental sampling. Data collection techniques using a questionnaire, with reference to a 5-point Likert scale then distributed to 100 respondents on generation Z employees in Bima City. Data analysis was carried out through validity test, reliability test, classical assumption test, multiple linear regression, correlation coefficient, coefficient of determination, t test, and F test with the help of SPSS version 25 for windows. The results of this study 1) There is no significant effect of job insecurity on turnover intention of generation Z employees of Bima City. 2) There is a significant influence of workload on the turnover intention of generation Z employees in Bima City. 3) There is a significant influence of job insecurity and workload on the turnover intention of generation Z employees in Bima City.
The Anatomy of Viral TikTok Ads: Sentiment and Semantic Analysis of Top-Performing Keywords
This study analyzed the anatomy of viral TikTok advertisements by examining the sentiment and semantic characteristics of top-performing keywords in the Indonesian market. The research utilized data from TikTok’s Keyword Insights platform, focusing on metrics such as popularity, click-through rate, conversion rate, and cost per acquisition. The analysis revealed that viral keywords predominantly exhibited neutral sentiment and were closely linked to culturally relevant terms reflecting local consumer interests. The dataset included over 700 million impressions and revealed that keywords such as pria (man), diskon 50% (50% discount), and sepatu (shoes) dominated virality with popularity scores reaching up to 40,000 and engagement rates exceeding 25%. Sentiment analysis showed that all top viral keywords carried a neutral sentiment. Correlation analysis indicated a strong positive relationship (r = 0.94) between engagement metrics and virality, while click-through rates negatively correlated with virality (r = -0.54). Cultural factors, including keywords related to modest fashion like hijab (headscarf) and gamis (muslim dress), were significant in shaping consumer behavior. The study demonstrates that viral success on TikTok in Indonesia relies on a combination of semantic relevance, cultural context, and interactive engagement, providing strategic insights for data-driven and culturally tailored marketing campaigns.
Empowerment of Food MSMEs Based on Local Wisdom in Ladang Bambu Village
Empowering Micro, Small, and Medium Enterprises (MSMEs) based on local wisdom plays a crucial role in improving the local economy while preserving regional culture. This study aims to analyze the empowerment strategies of local wisdom-based food MSMEs in Ladang Bambu Village. The method used involves a participatory approach through training, mentoring, and market access strengthening. The results indicate that the preservation of traditional recipes, the use of local ingredients, and attractive packaging are key to success. Furthermore, collaboration with the government and private institutions is essential to provide support in terms of facilities, technology, and marketing. In conclusion, empowering MSMEs based on local wisdom not only improves community welfare but also preserves local cultural identity. The implementation of MSME empowerment strategies for food-based local wisdom in Ladang Bambu Village plays an important role in boosting the local economy while preserving culture through local food products. The research method employed in this study is a qualitative approach, with data collection techniques including interviews, observations, and literature studies. The findings show that the potential for local wisdom-based food in Ladang Bambu Village can be developed through business management training, product innovation, digital marketing, and increased access to capital. The main challenges faced are limited knowledge of technology, limited market access, and a lack of understanding of business management. Therefore, collaboration between the government, MSME actors, and the community is necessary to create an ecosystem that supports the sustainability of local wisdom-based enterprises.
Analysis Of The Management Of Medicine Supply Needs At Puskesmas Seberang Padang In Padang City
This study aims to determine the management of medicine supply needs at Puskesmas Seberang Padang and the actions taken by Puskesmas Seberang Padang in overcoming the shortage of medicine supply needs.This research includes research with a qualitative approach using primary data, directly from the original source through interviews, observation and documentation to the research site. The data analysis technique uses the Miles & Huberman model.The results showed that in managing the supply of medicine needs, Puskesmas Seberang Padang has carried out planning and procurement. However, the main theory used by researchers cannot be implemented optimally at the Puskesmas Seberan Padang. Because the purpose of the planning carried out by Puskesmas Seberang Padang is to estimate the type and amount of medicine that are close to the needs and based on the budget. Whereas in Supply Chain Management (SCM) planning is carried out to predict and control supply needs and maximize company surplus to minimize additional costs used to purchase supplies on a small basis. When procurement is carried out by Puskesmas Seberang Padang to suppliers, it does not use supplier strategies and criteria. This is due to the urgency of medicine supply needs. So that PPTK employees ask for the type and amount of medicine to all suppliers with the provision of fast delivery. With the aim of minimizing the occurrence of medicine vacancies.
The Influence of Training on Nurse Performance at Class III Hospital 04.06.03 Dr. Soetarto Yogyakarta
Education and training (diklat) has a strategic role in improving the performance of quality human resources both in terms of abilities, skills and competencies. The purpose of this study is to determine the influence of training on the performance of nurses at TK III 04.06.03 Dr. Soetarto Yogyakarta Hospital. This research method is quantitative with the design of an analytical survey method with a cross-sectional approach. The sampling technique uses purposive sampling. The sample taken amounted to 59 people, namely nurses who were freelance daily workers (PHL) who had participated in Education and Training (Diklat) during their work. The analyses used were univariate and bivariate using the Chi Square test. The results of the analysis show that a p-value of 0.000 using an alpha value of 0.05 means that the p-value value is smaller than the alpha value of 0.000<0.05, thus there is a significant influence between training variables on nurse performance.
The Influence of Environmental, Social, and Governance (ESG) Disclosure and Good Corporate Governance on Firm Value with Corporate Reputation as an Intervening Variable in Companies Listed in the IDXESGL Stock Index for the Period 2018-2022
The aim of this research is to analyze the effect of environmental, social and governance (ESG) disclosure and good corporate governance on company value by using company reputation as an intervening variable in companies listed on the IDXESGL stock index. The period is from 2018 to 2022. This research uses a quantitative approach. This research covers companies that are members of the IDXESGL stock index from 2018 to 2022. A total of 30 companies and a total of 135 observations were used as samples. Data were analyzed using regression analysis and hypothesis testing was carried out using the t test using SPSS version 25 software. The findings show that ESG does not have a significant impact on corporate reputation. The board of directors also does not have a significant effect on the company's reputation. However, ESG has been proven to have a positive and significant impact on company value. On the other hand, the board of directors does not have a significant influence on company value. Furthermore, this research concludes that reputation does not act as a mediator in the relationship between ESG and shareholder value. However, reputation can mediate the relationship between board of directors and firm value.
The Influence of User Participation, Information Technology Sophistication and User Technical Capabilities on the Performance of the Accounting Information System at Hosana Lippo Cikarang Hospital
This study aims to determine the effect of user participation, information technology sophistication, and user technical capabilities on the performance of accounting information systems. The location of this research was conducted at Hosana Hospital Lippo Cikarang. The sample in this study consisted of 84 employees using accounting information systems who were selected using a saturated sampling technique from the entire population of employees at Hosana Lippo Cikarang Hospital. The data was obtained through a survey using a questionnaire and analyzed by the method of multiple linear analysis. The results show that partially, user participation has a positive and significant effect on the performance of accounting information systems and the technical ability of users has a positive and significant effect on the performance of accounting information systems. Simultaneously user participation, sophistication of information technology, and user technical ability affect the performance of accounting information systems.
The Effect Of Roa, Leverage, And Growth On Profit Quality (Case Study Of Property And Real Estate Companies Listed On The Indonesia Stock Exchange) Period 2020-2022
This study aims to test ROA, Leverage , and Growth against Earnings Quality (case study on property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2022) . The population in this study is 1 3 property and real estate companies listed on the Indonesia Stock Exchange . This study used purposive sampling and obtained sample of 3 companies. The sample collection technique used purposive sampling method, namely taking research samples by paying attention to certain criteria based on research objectives. Data analysis using multiple linear regression with the help of SPSS software. The results of the determination coefficient test show that the Adjusted R2 value obtained is 0.834. The magnitude of the determination coefficient (R Square) is 0.870 or equal to 87%. This figure means that the variables ROA, Leverage , and Growth simultaneously have an effect on Profit Quality listed on the IDX in 2020-2022.
The Influence of Product Quality and Promotion on Tofu Sales Decisions in Dalu 10B Village MSMEs
Dalu 10B Village is the name of an area in Tanjung Morawa District, Deli Serdang Regency. The residents of Dalu Sepuluh B village consist of various tribes such as Javanese, Malay, Batak, Mandailing, Javanese, Banten and also other tribes. The religions are also different such as Islam, Hinduism, and Christianity. The majority of the residents of Dalu Sepuluh B are Muslims. In Hamlets I, II, III, IV, V, VI, VII, VIII, IX and X in Dalu Sepuluh B, the majority of the population is Javanese, namely the indigenous tribe of Dalu Sepuluh B Village. In Law Number 6 of 2014 concerning Villages, it is stated that a village is a legal unit that has territorial boundaries that have the authority to regulate and manage government affairs, the interests of the local community based on community initiatives, rights of origin and/or traditional rights that are recognized and respected in the government system of the Unitary State of the Republic of Indonesia. Product quality is the ability of a product to carry out its functions including, durability, reliability, accuracy, ease of operation and repair, and other valuable attributes. Marwanto (2015) in (Cardia et al., 2019) states that product quality is the overall characteristics and properties of goods and services that affect the ability to meet stated and implied needs and desires. Promotion is a variable in the marketing mix that is important for companies to carry out in marketing their products or services. Promotion is a one-way flow of information or persuasion created to direct a person or organization to an action that creates an exchange in marketing. Promotional factors can influence consumer behavior and thinking in making buying decisions. With promotion, it can change a person's mind from being previously not interested in a product to being interested in a product and trying the product so that consumers make a purchase. Based on the results of the research that has been carried out, product quality has a very significant effect on increasing the sales of Tofu products in Dalu 10B Village because quality can determine the increase in consumer satisfaction. Promotions also need to be considered and carried out, whether it is using Facebook, Instagram WA and others to increase sales to run the alignment of product quality so that it causes an increase in consumer customers. Quality and promotion must be carried out simultaneously for the sake of increasing sales because it is not done only one of them. Because both are very influential in increasing sales, both promotions that can cause an increase in consumers and quality that affects consumer satisfaction significantly.
The Effect of Standard Operating Procedures (SOPs), Supervision, and Information Technology on Employee Performance at JNE Outbound Unit Medan Main Branch
JNE is the largest logistics company in Indonesia, this company is a freight forwarding service company both domestically and abroad. In the business process, JNE has an Outbound unit that is responsible for receiving goods from Sales Counter Official (SCO) agents and branch offices, processing, checking, packaging, and transporting goods to the appropriate destination. The purpose of this study is to determine the influence of Standard Operating Procedures (SOPs), supervision, and Information Technology on Employee Performance in the operational management of the JNE Outbound unit of the Medan Main Branch. This study uses the Descriptive Qualitative method in identifying problems. The results in this study state that SOPs have a significant effect on Employee Performance because they are an important part of the smooth work process for employees, Supervision and Information Technology also have a significant effect on Employee Performance. Supervision ensures that employees work in accordance with SOPs and achieve previously set work targets, and the use of Information Technology in the work process will increase the efficiency and effectiveness of work.
Capital Market Reaction To The Inaugural Of The Carbon Exchange On Lq45 Low Carbon Leaders Stock In Indonesia (Study of Events on LQ45 Low Carbon Leaders Index Shares)
This research aims to analyze how the stock market responded to the event of the inauguration of the Carbon Exchange by the President of the Republic of Indonesia Joko Widodo, with a focus on companies included in the LQ45 Low Carbon Leaders index . This study uses a quantitative approach. The population studied consisted of companies listed on the Indonesian Stock Exchange. The research sample consisted of 27 of the 30 companies in the LQ45 Low Carbon Leaders index sector listed on the Indonesian Stock Exchange. Sampling was carried out using a purposive sampling method, using secondary data obtained through direct inspection on the idx.co.id and Yahoo Finance sites. Data analysis was carried out using descriptive statistical analysis, normality test using Kolmogorov-Smirnov (KS) , and difference tests using the Paired Sample T-Test and Wilcoxon Signed-Rank methods . The results of this study show that there is no significant difference in Average Abnormal Return (AR) and Average Trading Volume Activity (TVA) before and after the event, however there are differences in Abnormal Return (AR) and Trading Volume Activity (TVA) on each day. around the observation.
The Influence of Altman Z-Score Bankruptcy Prediction Model on Stock Prices in the Textile and Garment Sub-Sector Companies
This research aims to help investors evaluate the financial health of companies listed on the IDX. The Altman Z-Score model, given by Z = 1.2 X1 + 1.4 X2 + 3.3 X3 + 0.6 X4 +1,0 X5 This study also examines the impact of the Z-Score on stock prices, which is recorded after a company releases its financial reports. A total of 3 manufacturing companies were selected for research using purposive sampling. The results of the Z-Score calculation show that there are no companies that are potentially on the verge of bankruptcy, all three companies are in the safe zone, and this shows that they are financially healthy. Simple regression analysis shows that the Z-Score value has a direct effect on stock prices. Likewise, the value of the T Test results has a significant influence on stock prices. The objective of this study is to ascertain if there is a significant correlation between the Altman Z-Score and the volatility in a company's stock price. The results of this investigation could offer valuable insights for investors, financial analysts, and stakeholders in making informed decisions and risk evaluations.
The Effect of Working Capital Turnover on Profitability at Telkom Indonesia Tbk
This study aims to produce information in the form of a more in-depth explanation of the effect of working capital turnover on return on equity. And obtained the results from processed data on how much the working capital turnover affects return on equity (ROE). The research method used in this study is associative which is to know the influence between two or more variables in the form of annual financial statements from 2018 to 2022. Based on the calculation with the simple linear regression equation Y = 27.890 + 0.080X, it means that if the working capital turnover value is 0, the return on equity (ROE) value is 0.080% and if the working capital turnover increases by Rp. 1,- then the return on equity will increase by 0.080%. The value of R = 0.725 implies that the relationship between working capital turnover and return on equity (ROE) is strong. While the value of R2 = 0.525 or 52.5%, meaning that the return on equity is influenced by the turnover of working capital of 52.5%, the remaining 47.5% is influenced by other variables that are not studied. Meanwhile, from the T test resulting in a sig of 0.018 < 0.05, the H1 will be accepted, and based on the Thitung test of 2.975 which means that the variable of the T value of the calculation is greater than the Table of 1.860 proves that the turnover of working capital has a significant effect on return on equity (ROE).
Financial Ratio Analysis to Measure Financial Performance at Pt. Aneka Tambang (Persero) Tbk.
The purpose of this study is to analyze and find out how much financial performance PT. In measuring the company's financial performance, the data analysis technique used is financial ratio analysis which includes 1). Liquidity (Current ratio) 2). Solvency (debt to assets ratio) 3). Activity (Total asset turnover) and 4). Profitability (Return on equity). By using the One Sample T-test with the help of the SPSS Version 26 program. The sample used in this study is financial statements in the form of data on sales, current debt, total debt and net profit for the last 10 consecutive years from 2013 to 2022. Based on the results of research and analysis, it shows that 1). The financial performance of PT. Aneka Tambang (Persero) Tbk during 2013-2022 reviewed from the liquidity ratio (Current ratio) the results of the study show that the indicator is not performing well. 2). Solvency (debt to asset ratio), the results of the study show that the indicator is not performing well. 3). Activities (Total asset turnover), the results of the financial performance research of PT. Aneka Tambang (Persero) Tbk, which is considered not good. 4). The results of the calculation of the Profitability ratio (Return on equity) show that the financial performance of PT. Aneka Tambang (Persero) Tbk, from this indicator, is also considered to be performing poorly.
The Effect of Debt Policy on Financial Performance in Automotive Sub-Sector Companies Listed on the Indonesia Stock Exchange
This study uses three indicators, namely the short-term debt ratio and the long-term debt ratio, to see the effect on profitability measured using return on equity. This study uses a sample of this research is the sub-sector of automotive companies listed on the Indonesia Stock Exchange (IDX) in 2013 - 2022. The observable sample was 5 samples that met the criteria for ten years of research. The sampling method used is purposive sampling. The data analysis method used is multiple linear regression analysis. The results of this study show that short-term debt variables have a negative and significant effect on profitability, this can be seen with a level of significance with a value of 0.034 < 0.05. The long-term debt variable has a negative and insignificant effect on profitability, this is also seen with a level of significance with a value of 0.007 < 0.05.
Exploring Online Shopping Trends: The Impact of Lifestyle on Gen Z Students' Purchasing Decisions on Shopee
How their lifestyle and influence on Shopee purchasing decisions is the purpose of this study. Gen Z, known as digital natives, exhibit unique shopping behavior patterns driven by technological advances and easy access to information. This study collects data quantitatively through a survey method to collect data from 61 generation Z students from the faculty of economics at the University of Nahdlatul Ulama Sidoarjo class of 2021. The results showed that online shopping trends have a significant effect on purchasing decisions and lifestyle has a significant effect on purchasing decisions. This research provides detailed insights into the online shopping behavior of Gen Z students and helps e-commerce industry stakeholders develop more efficient marketing strategies that meet the needs and preferences of younger customers.
Analysis of Factors Affecting Inequality in Indonesia
This research aims to determine the influence of GRDP, government expenditure, population density, investment, and open unemployment on the Gini ratio in Indonesia during the period 2014–2023. The analysis technique uses E-Views 12 by selecting the Error Correction Model (ECM). Based on the results of the analysis, it can be concluded that the variables GRDP, population density, open unemployment, and government expenditures have a partial effect on the Gini ratio. Meanwhile, the investment variable has no partial effect on GRDP. In the GRDP variables, population density, open unemployment, government expenditures, and investment have a simultaneous influence on the Gini ratio.
Implementation Of Total Quality Management (TQM) At the Lovely Beauty Center Padang Clinic
Objective from study is know Implementation Total Quality Management (TQM) in clinics Lovely Beauty Center Padang. Research used​ is study qualitative with method descriptive, with Informant study use technique purposive sampling, techniques collection data with observation, interview And documentation, Steps used data collection, data reduction, data presentation. Results in implementing Total Quality Management researcher uses 4 components like customer focus, cooperation​ team, training and education, as well exists engagement and empowerment employee. Clinic Lovely Beauty Centre implementing TQM focusing on customers that is serve customer with friendly and honest, Implementation TQM cooperation team at the Clinic Lovely Beauty Centre namely on things that are of a nature urgent just. Where are the employees requested For help work other fields that require, Clinic Lovely Beauty Centre implementing TQM education and training that is with conducting training and training seminars, and the lovely beauty clinic centre implement TQM engagement and empowerment employee on pickup decision.
Influence Disclosure of Sustainability Report on Company Value with Profitability As a Moderate for Companies Listed in the SRI – KEHATI Stock Index for the 2020 - 2022 Period
This research aims to empirically prove the effect of sustainability report disclosure on company value with use profitability as variable moderation as well as size company and leverage as variable control. This research is quantitative research using secondary data obtained from the company's annual report and the company's sustainability reporting report. The population in this study are companies that are members of the SRI - KEHATI stock index from 2020-2022. The number of samples used in this research was 47 data. The data analysis technique used is Moderate Regression Analysis with the software used for data processing is SPSS version 2.3. Based on the results of the analysis, it is known that the sustainability report has a negative effect on mark company, and profitability No moderate connection between sustainability reports and mark company.
Implementation Of Halal Supply Chain Management in The Supply Of Chicken Meat At Market Raya Padang
In Padang there are many traditional markets, but not all markets have permission to slaughter poultry in the market because there are still many markets that do not meet the requirements. In the traditional markets of Padang city that meet the terms and conditions for slaughtering poultry, one of them is the Padang fair market. Apart from that market, there are also those who are not allowed to slaughter poultry in the market. However, currently there are still many cuts being carried out in traditional markets in Padang, including Mr Taufik's cuts in the Padang Raya market. Based on the results of field observations that I carry out with workers every day, these cuts can be prepared. chickens that are ready to sell are 70 kw. So, because of the differences, researchers want to understand the supply chain in depth, the differences between cuts that are permitted and cuts that are not permitted. The author's consideration for choosing a qualitative approach is because the qualitative approach is carried out in natural conditions, or focuses directly on the data source so that in-depth information and more valid data will be obtained in accordance with the research background and field conditions. Based on this research, the population is not greater than 100 respondents, so the author took 100% of the population at Pasar Raya Padang, namely 12 respondents. The implementation of halal supply chains for chicken traders at Pasar Raya Padang has shown a strong commitment to fulfilling halal standards in the supply chain. These chicken traders have taken important steps in ensuring the halalness of their products, starting from selecting trusted suppliers to strict quality control practices. Chicken traders have paid attention to various important aspects in the halal supply chain, including selecting trusted suppliers, appropriate slaughtering processes with Islamic principles, separation of halal and non-halal products, as well as maintenance of cleanliness and sanitation at every stage of the production, storage, transportation and sales processes. challenges faced by chicken traders, such as high costs to obtain halal certification, lack of attention on the halalness of chicken feed, and the need for updates in halal supply chain management practices. Traders need to pay more attention to the halalness of the chicken feed ingredients used to ensure that the entire production process meets halal standards. Chicken traders need to maintain the quality of the chicken meat they sell and provide understanding to consumers to pay attention to the quality of the chicken meat they buy. Traders should consider obtaining halal certification as a step to increase consumer confidence and the sustainability of their business. Traders can take additional steps to increase transparency and accountability in the halal supply chain, such as by increasing the use of technology and information systems.