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Evaluating Corporate Financial Performance: A Profitability Ratio Approach Aurelia Widya Astuti; Kiflu Chekole Tekle; Alemayehu Abera Lema; Diana Magfiroh
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 11 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/qs4g0w42

Abstract

Corporate financial performance evaluation is essential for guiding strategic decision-making by managers, investors, and stakeholders, yet raw financial data alone provides limited insight without a structured interpretive framework. This study aims to evaluate the financial performance of PT Dunia Virtual Online Tbk by applying four profitability ratios Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) simultaneously within a unified analytical framework. A descriptive quantitative research design was employed, with data sourced from the company's audited financial statements for the period ending 31 March 2025. Each ratio was calculated using standardized formulas derived from the income statement and balance sheet, encompassing net sales of IDR 14,567,561,590, cost of goods sold of IDR 6,917,131,209, net income of IDR 2,028,267,985, total assets of IDR 301,240,237,537, and total equity of IDR 234,410,798,865. The results show that GPM reached 52.52%, reflecting strong production cost efficiency; NPM was recorded at 13.92%, indicating effective overall cost management; while ROA and ROE were notably low at 0.67% and 0.87% respectively, suggesting that the company's substantial asset and equity base has not yet been fully optimized to generate proportional returns. These findings reveal a dual performance profile: high operational efficiency at the production and cost management level, contrasted with low capital utilization efficiency—consistent with characteristics of a company in an active investment and asset accumulation phase. This study concludes that an integrated multi-ratio approach yields a more comprehensive and diagnostically precise assessment of corporate financial health than single-indicator analysis, offering actionable insights for both internal management and external investors.
Marketing Strategies Applied by LSP Ditekindo to Increase Sales Aurelia Widya Astuti; Rosidah Rosidah
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 5 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v4i5.198

Abstract

In the era of rapid globalization, the Professional Certification Agency (LSP) Ditekindo is faced with significant challenges to increase sales of its certification services. Intense competition with other certification bodies requires LSP Ditekindo to adopt effective and innovative marketing strategies. This study aims to describe the marketing strategy implemented by LSP Ditekindo and evaluate its effectiveness in the face of changing market dynamics. The approach used is qualitative with data sources from in-depth interviews and observations at LSP Ditekindo. Data analysis was conducted using the methods of reduction, presentation, and conclusion drawing. LSP Ditekindo successfully implemented a marketing strategy that includes increased branding on social media, strategic partnerships with educational institutions, and analysis of customer needs and preferences. The implementation of this strategy showed an increase in sales volume and brand awareness. The implementation of effective marketing strategies has proven to increase LSP Ditekindo's competitiveness in the professional certification market. Customer feedback and market analysis are continuously conducted to improve and adjust the existing strategies. LSP Ditekindo has successfully increased sales and brand image through relevant marketing strategies. Future research is recommended to use a quantitative approach to measure the impact of each marketing strategy element.
Effectivenessof Micro-Influencer Collaboration on Engagement and Brand Awareness: A Case Study of the Instagram Account of LSPDitekindo (@ditekindo) Aurelia Widya Astuti; Satrio Rafli Firmansah; Mamduh Rihadatul Aisy; Rega Slamet Riyadi
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 10 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/2a0xvw25

Abstract

Professional Certification Institutions (LSP) require effective digital communication strategies to reach their target audiences in the digital age. LSP Ditekindo's Instagram performance is not yet optimal, with low engagement rates and limited awareness conversion, thus requiring the right influencer collaboration strategy. This study aims to identify and describe the collaboration strategy between LSP Ditekindo and influencers in improving Instagram account performance, as well as evaluate the effectiveness of collaborative content in building engagement and brand awareness. The study uses a mixed-method approach, collecting quantitative data from Instagram Insights and qualitative data through interviews. The analysis was conducted using a descriptive comparative method, calculating the engagement rate using the formula (Total Interactions/Total Reach & Impressions) × 100%. The collaboration with influencer Lukman Acep Nul Hakim resulted in significant improvements: followers increased by 190 (0.81%), likes surged by 5,050%, Reach & Impressions rose by 277%, and the total engagement rate increased from 0.02% to 4.78%. LSP Ditekindo achieved an “Excellent” status across three industry benchmarking indicators in the B2B sector. The results validate the Trust Transfer Theory, Social Proof Theory, and Uses and Gratifications Theory, with key success factors including the accuracy of influencer selection, the authenticity of message delivery, and strategic timing.