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Nugraheni, Krisnawati Setyaningrum
Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia (STIEPARI) Semarang
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ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA PERUSAHAAN: STUDI KASUS PADA PT INDOSAT TBK Romana Verlinda Laia; Krisnawati Setyaningrum Nugraheni
Media Bina Ilmiah Vol. 19 No. 8: Maret 2025
Publisher : LPSDI Bina Patria

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Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT Indosat Tbk selama periode 2020-2023 melalui pendekatan analisis rasio keuangan. Metode penelitian menggunakan analisis deskriptif kuantitatif dengan fokus pada tiga kelompok rasio utama: rasio likuiditas, solvabilitas, dan profitabilitas. Data yang digunakan bersumber dari laporan keuangan PT Indosat Tbk periode 2020-2023.Hasil penelitian menunjukkan transformasi kinerja keuangan yang signifikan selama periode pengamatan. Dari segi likuiditas, perusahaan menghadapi tantangan dengan current ratio yang berfluktuasi antara 0,401 hingga 0,539, mengindikasikan kebutuhan penguatan dalam pengelolaan modal kerja. Analisis solvabilitas menunjukkan perbaikan struktur modal yang tercermin dari penurunan Debt to Equity Ratio dari 2,78 pada tahun 2021 menjadi 1,01 pada tahun 2023. Aspek profitabilitas menunjukkan peningkatan substansial, dimana Net Profit Margin bertransformasi dari -2,36% pada tahun 2020 menjadi 9,32% pada tahun 2023, sementara Return on Assets meningkat dari -2,87% menjadi 30,85% pada periode yang sama. Penelitian menyimpulkan bahwa meskipun masih menghadapi tantangan dalam aspek likuiditas, PT Indosat Tbk menunjukkan perbaikan fundamental yang signifikan dalam struktur modal dan kemampuan menghasilkan laba. Rekomendasi untuk penelitian selanjutnya mencakup perluasan periode analisis, penambahan variabel penelitian, dan integrasi analisis faktor eksternal untuk memberikan pemahaman yang lebih komprehensif tentang kinerja perusahaan..
ANALISIS LAPORAN LABA USAHA KOST DAHLIA DESA SAMBAN Titimawati Gulo; Krisnawati Setyaningrum Nugraheni
Media Bina Ilmiah Vol. 19 No. 8: Maret 2025
Publisher : LPSDI Bina Patria

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Abstract

Penelitian ini bertujuan untuk mengevaluasi aspek keuangan Kost Dahlia Desa Samban, Bawen, Kabupaten Semarang, Jawa Tengah. Metode yang digunakan adalah metode kuantitatif dengan pendekatan deskriptif, yang didukung oleh data laporan keuangan bulanan dari Januari hingga Agustus 2024. Data diperoleh melalui wawancara langsung dengan pemilik Kost dan pihak terkait untuk menyusun gambaran yang akurat mengenai performa keuangan usaha ini. Hasil penelitian menunjukkan bahwa Kost Dahlia memiliki pendapatan yang stabil dengan laba bersih yang cukup besar setiap bulannya. Namun, fluktuasi tingkat okupansi memengaruhi pendapatan, terutama pada bulan-bulan tertentu. Analisis laporan keuangan menunjukkan pentingnya strategi pengelolaan keuangan yang lebih modern, termasuk penggunaan teknologi untuk pencatatan dan monitoring, serta diversifikasi layanan untuk meningkatkan daya saing. Penelitian ini memberikan rekomendasi untuk meningkatkan efisiensi pengeluaran, memperluas promosi melalui media sosial, serta melakukan evaluasi berkala terhadap kinerja keuangan. Dengan langkah-langkah tersebut, Kos Dahlia diharapkan dapat mempertahankan stabilitas keuangan sekaligus mengoptimalkan peluang pertumbuhan usaha di masa mendatang.
Assessment Of Green HRM Practices and Their Effect On Employee Performance and Career Growth Of Young Talent In Hotels Dyah Palupiningtyas; Krisnawati Setyaningrum Nugraheni; Aletta Dewi Maria; C Susmono Widagdo
Global Management: International Journal of Management Science and Entrepreneurship Vol. 1 No. 4 (2024): November : International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i1.186

Abstract

This study aims to evaluate the implementation of Green Human Resource Management (GHRM) policies and their impact on the performance and career development of young talent in star-rated hotels in Semarang City that have adopted the Green Hotel concept. Using a qualitative approach and case study design, data were collected through semi-structured interviews with young employees, HR managers, and hotel management, as well as direct observation and document analysis. The results show that GHRM practices, such as recruitment and selection, training and development, performance appraisal, and employee involvement, have been implemented with varying levels of depth across these hotels. GHRM practices have been shown to positively impact the performance of young employees and open up career development opportunities. However, the effectiveness of GHRM implementation is influenced by various factors, such as management commitment, policy clarity, training quality, resource availability, organizational culture, and communication and feedback systems. The findings of this study contribute theoretically to the GHRM and strategic HRM literature and provide practical implications for HR management in the hospitality industry in supporting sustainable tourism development. These results highlight the importance of synergy between GHRM policies and managerial commitment in creating a work environment that supports sustainability and employee career development, particularly for young talent who have the potential to become future leaders.
The Impact of High Performance Work Systems (HPWS) on Employee Performance through Employee Empowerment as Mediation Guritno, Bambang; Widagdo, C Susmono; Nugraheni, Krisnawati Setyaningrum
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14615

Abstract

Fierce competition and globalization require organizations to innovate in improving performance, which becomes a priority goal for companies. High Performance Work Systems (HPWS) adopted by companies can enhance employees' skills, motivation, and engagement. Empowerment is considered a positive aspect that must be fulfilled in work and has several characteristics marked by vigor, dedication, and absorption. The urgency of this research is to bridge the gap by investigating the interaction between HPWS, employee empowerment, well-being, and employee performance in academic literature with HPWS designed and implemented in practice. This study aims to investigate and explain theoretically and empirically the impact of HPWS on employee performance through employee empowerment as a mediator. This research will contribute to the field of organizational and management studies and attempt to explain the relationship between HPWS and employee performance. This study uses a quantitative method which is explanatory research that refers to the hypothesis to be tested against the occurring phenomena. This research is analyzed using the Structural Equation Model (SEM) technique with Partial Least Square (PLS) as a tool to process the technique. HPWS (High Performance Work Systems) has a positive and significant effect on employee performance. This shows that the effective implementation of HPWS can directly improve employee performance. HPWS has a positive and significant effect on employee empowerment. The HPWS system implemented by the company has successfully created a supportive work environment and empowered employees. Employee empowerment has a positive and significant effect on employee performance. A high level of empowerment in employees is proven to significantly improve their performance. Employee empowerment mediates the relationship between HPWS and employee performance.
PENGARUH KUALITAS PELAYANAN DAN KUALITAS PRODUK TERHADAP KEPUASAN PELANGGAN DI ELMO GELATO Wicaksono, Enrico Krisnanda Aditya; Nugraheni, Krisnawati Setyaningrum
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14717

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan dan kualitas produk terhadap kepuasan pelanggan di Elmo Gelato, sebuah bisnis gelato yang sedang berkembang. Kualitas layanan mencakup aspek-aspek seperti kecepatan layanan, keramahan staf, dan efektivitas layanan, sedangkan kualitas produk mencakup rasa, penampilan, dan konsistensi produk gelato. Penelitian ini menggunakan metode kuantitatif dengan pendekatan survei untuk mengumpulkan data dari 89 pelanggan Elmo Gelato melalui kuesioner online dan offline. Analisis regresi linier berganda digunakan untuk menguji pengaruh masing-masing variabel terhadap kepuasan pelanggan. Hasil penelitian menunjukkan bahwa kualitas pelayanan berpengaruh positif dan signifikan terhadap kepuasan pelanggan, dengan koefisien sebesar 0,424 dan nilai signifikansi sebesar 0,000. Kualitas produk juga berpengaruh positif dan signifikan terhadap kepuasan pelanggan, dengan koefisien sebesar 0,100 dan nilai signifikansi sebesar 0,041. Model regresi menunjukkan bahwa kedua variabel bersama-sama menjelaskan 49,2% variabilitas kepuasan pelanggan, menunjukkan bahwa faktor-faktor lain juga mempengaruhi kepuasan. Reliabilitas kuesioner telah teruji dengan baik dengan Cronbach's Alpha melebihi 0,7 untuk semua skala variabel. Temuan ini menyoroti pentingnya memprioritaskan peningkatan kualitas layanan untuk meningkatkan kepuasan pelanggan, sambil terus memantau dan meningkatkan kualitas produk. Penelitian ini memberikan tambahan wawasan untuk mengembangkan strategi meningkatkan kepuasan pelanggan di industri gelato, dengan rekomendasi untuk fokus pada peningkatan berkelanjutan pada layanan dan kualitas produk..
Greening Career Pathways: A Policy Study on Green Human Resource Management and Its Impact on Young Talent Performance in Star-Rated Hotels in Semarang Dyah Palupiningtyas; Krisnawati Setyaningrum Nugraheni; Euodia Bernike; Lidya Tristianti
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 1 (2025): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i1.5803

Abstract

This study investigates the application of Green Human Resource Management (Green HRM) policies and practices within star-rated hotels in Semarang, Indonesia, and explores their influence on the performance and career progression of young professionals. Employing a qualitative methodology through a case study approach, data were collected from five star-rated hotels, with participants comprising HR managers, environmental supervisors, and early-career employees. The findings reveal that all five dimensions of Green HRM are being implemented across the sampled hotels, though with varying levels of intensity and consistency. The adoption of Green HRM practices positively contributes to organizational performance, particularly in enhancing operational efficiency, corporate image, regulatory compliance, and innovation in service delivery. For young talents, the integration of Green HRM fosters increased motivation, skill development, job satisfaction, and managerial recognition. Furthermore, Green HRM practices support career advancement by facilitating entry into environmental specialist roles, strengthening competitiveness in the labor market, accelerating promotion trajectories, and expanding professional networks. However, challenges in implementation persist, including constrained resources, organizational inertia, limited environmental expertise, and the absence of standardized performance metrics. This research contributes to the theoretical enrichment of Green HRM literature, particularly within the hospitality sector in emerging economies, and offers practical insights for both hotel practitioners and aspiring professionals.
Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Pengelolaan Keuangan Mahasiswa Risma Nurfadzilah; Krisnawati Setyaningrum Nugraheni
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7784

Abstract

This study aims to analyze the influence of financial literacy and lifestyle on financial management among students of the S1 Management Study Program at STIEPARI. Using a quantitative method with a sample of 92 students selected through the Slovin formula, data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results show that financial literacy has a positive and significant effect on financial management (β=0.544; p<0.001), while lifestyle also has a significant effect but with a smaller contribution (β=0.015; p=0.040). The model explains 26.3% of the variation in student financial management (R²=0.263). These findings confirm the importance of improving financial literacy and lifestyle management to enhance student financial management
PELATIHAN PELAYANAN PRIMA SEBAGAI UPAYA MENINGKATKAN WISATA UNGGULAN DI KOTA SALATIGA Aletta Dewi Maria; Krisnawati Setyaningrum Nugraheni
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 2 No. 1 (2022): April : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v2i1.65

Abstract

Pelayanan prima atau juga dikenal dengan excellent service adalah upaya untuk memberikan pelayanan terbaik kepada para pelanggan. Tujuan dari pelayanan ini untuk meningkatkan kepuasan pelanggan. Kota salatiga merupakan salah satu kota di Jawa Tengah yang memiliki potensi yang cukup besar sebagai wisata unggulan di Jawa Tengah.Pengabdoan Masyarakat STIEPARI berupa untuk mewujudkan Salatiga menjadi wisata unggulan di Jawa tengah yaitu dengan memberikan pelatihan pelayanan prima terhadap masyarakat terutama di 3 kelurahan yaitu Kelurahan Ledok, Tegalrejo, dan Kumpulrejo. Pelaksanaan kegiatan dilakukan dalam tiga tahapan yaitu tahap sosialisasi dan persiapan, tahap implementasi, dan tahap evaluasi. Pada tahapan pertama, dilakukan koordinasi internal tim pelaksana kegiatan maupun koordinasi eksternal yang melibatkan mitra kegiatan, tahapan implementasi merupakan proses koordinasi melalui FGD yang hadir dan beberapa komunitas masyarakat dan juga pemerintah terkait, tahap Praktek Lapangan melalui observasi langsung ke lapangan dan tahapan terakhir berupa evaluasi kegiatan, yaitu evaluasi teknis dan evaluasi melalui diskusi langsung dengan beberapa pihak untuk mencapai kesimpulan.
Inovasi Jamu Jeli Anak : Metode Housewife Creative dengan Menggabungkan Semangat Kewirausahaan dan Pelestarian Tradisi Lokal untuk Meningkatkan Perekonomian Keluarga Dyah Palupiningtyas; Krisnawati Setyaningrum N; Julian Andriani Putri; Enik Rahayu
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 3 No. 3 (2023): Desember : Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v3i3.2106

Abstract

The role of housewives is a vital component of the nation that can be empowered to enhance family welfare. Various programs can be implemented by women to improve family well-being by utilizing and managing their surrounding environment. One such program, particularly in the realm of food, is the cultivation and utilization of local traditions, specifically the Family Medicinal Plants (TOGA) program. Prioritized issues include the availability of land for TOGA cultivation and the processing of results that still yield conventional products, limiting their economic value. The use of chemical drugs, especially for children, poses significant risks, given the prevalence of toddlers and children under 12 in residential areas. Efforts are needed to reduce the consumption of chemical drugs in favor of herbal products and to address the innovative production and management of herbal products as a priority for PKK housewives. Activities involve socialization and training using the Housewife Creative Method as a solution. The modification of conventional herbal medicine or liquid herbal medicine into gel form is considered an innovative solution, adding economic value when sold. A 3-4 month community service project in Green Semesta Housing, Wates Subdistrict, Semarang, specifically in RT 2 RW 4, targeting PKK mothers, yielded positive and beneficial results. PKK mothers, who are also homemakers, gained additional insights into the use of TOGA plants, creating economically valuable products such as jelly herbal medicine for children in various types and creative packaging. The project also provided advanced entrepreneurial knowledge related to utilizing local products like TOGA plants. All PKK mothers could predict selling prices and produce appealingly packaged jelly herbal medicine products, making them suitable for marketing and sale.
Shifting Boundaries: Women's Career Empowerment Through Flexibility in Hotels Dyah Palupiningtyas; Krisnawati Setyaningrum Nugraheni; Dita Aulia Rachma Nurul Farida
Journal of Management Economics and Financial Accounting Vol. 1 No. 2 (2025): December : Journal of Management Economics and Financial Accounting (JOMEFA)
Publisher : Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/jp7vz210

Abstract

This study employs Interpretative Phenomenological Analysis (IPA) to explore the lived experience and subjective meaning of work flexibility for women's career empowerment in star-rated hotels in Semarang. Eight female employees from various departments of 3-5 star hotels participated in semi-structured in-depth interviews. The analysis generated four superordinate themes: (1) the meaning of work flexibility in the hotel context, (2) work-family balance negotiation strategies, (3) psychological empowerment through flexibility, and (4) women's career barriers. Findings reveal that in the 24-hour hospitality industry, work flexibility is primarily understood as control over shift schedules rather than location flexibility. Access to schedule flexibility enhances all four dimensions of Spreitzer’s psychological empowerment: meaning, competence, self-determination, and impact. Self-determination emerged as the most affected dimension, where the ability to manage work schedules increased perceptions of autonomy and life control. Supervisor support as border-keepers and female solidarity play crucial roles in work-family balance negotiation. However, glass ceiling barriers and gender stereotypes remain persistent. This research provides a novel theoretical integration of work-family border theory and psychological empowerment theory, offering practical implications for gender-sensitive HR policy development in the hotel industry.Keywords: Hospitality Industry; Interpretative Phenomenological Analysis; Work Flexibility, Psychological Empowerment; Women's Career.
Co-Authors Aditya Linggar Pramudya Aletta Dewi Maria Aletta Dewi Maria Ambar Dwi Erawati Ambar Dwi Erawati Anaria Harefa Ani Puspitasari April Try Lestari Mendrofa Ardi, Rudi Prasetyo Aswan, Muhammad Kholil Aswan, Mukhamad Kholil Bambang Guritno Bambang Guritno Baskara Katri Anandhito Bethary Hanandriati C Susmono Widagdo C Susmono Widagdo C Susmono Widagdo Cahyaningtyas, Frisca Dwi Deviana Wulandari Dita Aulia Rachma Nurul Farida Dita Aulia Rachma Nurul Farida Dyah Palupiningtyas Dyan Triana Putra Elna Halawa Enik Rahayu Enik Rahayu Enrico Krisnanda Aditya Wicaksono Euodia Bernike Farah Nabilah Binti Yaacob Febe Humble Kristanto Fitri Handayani Harefa Ganda Subrata Guntur Suryaning Hadi Hanandriati, Bethary Hardiani, Wenefrida Ardhian ayu Hesky Ilham Ikhlasandi Ima Karima Iman Putra Jaya Ndraha Intan Aprillia Antaragiva Istiqomah, Anisa Julian Andriani Putri Julius Buulolo Kadi Mesra Halawa Khanea Biru Setiawan Laksono Hujianto Lena Putri S Lidya Tristianti Lusia Lenni Lestari Buulolo Lusy Diah Maria Corazon Lay Corbafo Maria Th, Aletta Dewi Mawastri, Desvita Diananggun Mochamad Ainan Mochamad Miswanto Gunawan Mochamad Miswanto Gunawan   Muhammad Aji Pamungkas Nabilah Binti Muhammad Nina Mistriani Novitri Halawa Palupiningtyas, Dyah Permana, Aditya Agung Priska Desriana Sihura Puji Hardiyati Ratnasari, Devi Ray Octafian Renny Aprilliyani Renny Aprilliyani Risma Nurfadzilah Rohula Utami Romana Verlinda Laia Rudi Prasetyo Ardi Rudi Prasetyo Ardi Ruth Desna Sari Dachi Sajia Ferdousi Saleha, Ayu Siti Samtono Samtono Samtono Samtono Septa Intiar Septa Intiar Septiana Raihan Saputri Sitta Aula Hanifah Supriyadi, Andhi Titimawati Gulo Tri Maryani Tri Maryani   Tutik Tutik Tuwuh Adhistyo Tuwuh Adhistyo M.Par SE Wijoyo Tuwuh Adhistyo W Umar Abdul Jabbar Wardono, Tino Indra Wau, Windi Dharmayanti Wenefrida Ardhian Ayu Wicaksono, Enrico Krisnanda Aditya Widagdo, C Susmono Yema Charista Zelda Yonius Zebua Yosiano, Theofilus Christo YR Satatoe