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All Journal ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Restu Hanin Annisaa
Universitas Jambi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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Peningkatan Kinerja Usaha Industri Retail Melalui Pendampingan Manajemen Sumber Daya Manusia Berbasis Pembagian Tugas dan SOP Kerja: Pengabdian Theressa Taken Pasaribu; Aninda Puji Adila; Azolla Degita Azis; Restu Hanin Annisaa; Raihan Fajri Ramadhan; Budi Darma
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 4 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 4 April - Juni
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i4.6636

Abstract

Improving retail business performance through human resource management mentoring based on task division and work SOPs aims to enable management at the Hombing Jaya store to distribute tasks in accordance with work SOPs and ensure work runs according to the wishes of the business owner and employees. This community service activity was conducted at one of the Hombing Jaya retail stores. This mentoring was conducted using a participatory approach and training conducted through observation and interviews, followed by discussions with participants. The results of this activity revealed that the Hombing Jaya store had not implemented a documented division of tasks, and that work was carried out solely based on habit, and that a work evaluation mechanism was not yet available. The implications of this community service are that participants are able to understand human resource management and equitable work division mechanisms, are able to create employee task divisions within the business, are able to establish performance SOPs, and evaluate performance in their business.
Dynamics of Operational Efficiency, Company Growth, and Financial Performance in the Indonesian Pharmaceutical Industry Tabah Rizki; Restu Hanin Annisaa
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 10 No. 01 (2026): Accruals Edisi Maret 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v10i01.1653

Abstract

The purpose of this study is to analyze the influence of operational efficiency and company growth on the financial performance of pharmaceutical companies in Indonesia. This study uses a descriptive quantitative method with secondary data from the financial statements of pharmaceutical companies listed on the Indonesia Stock Exchange during the period 2021–2024, with a total of 60 observations. Data analysis was conducted to examine the relationship between two independent variables, namely operational efficiency and company growth, with the dependent variable, financial performance. The results of this study indicate that operational efficiency has a positive and significant effect on financial performance, meaning that a company's good mastery of internal resources is a key factor in increasing profitability. This is in line with the Resource-Based View perspective, which views internal capabilities and company-specific assets as sources of competitive advantage. In addition, company growth, measured by sales growth, also has a positive and significant effect on financial performance. These findings support the significance of profitability assumed in Signal Value Theory, which states that a safe signal can be used to assess the future performance of pharmaceutical companies. From this perspective, the profitability of a pharmaceutical company reflects the success of innovation, market productivity, and responsiveness to it. In conclusion, this study provides a theoretical contribution by linking RBV and Signal Theory to the financial performance of pharmaceutical companies, as well as practical implications for investment management and policymakers in efficiency and growth.
Co-Authors Aninda Puji Adila Azolla Degita Azis Budi Darma Raihan Fajri Ramadhan Tabah Rizki Theressa Taken Pasaribu