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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Multifinance Toplama
Hetti Herawati
Universitas Sangga Buana YPKP
Humanities Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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DIGITAL PR CAMPAIGN ACTIVATION STRATEGY FOR LITTLE CONTRAST COFFEE SHOP ON INSTAGRAM Yogascitra Naufal; Witri Cahyati; Widyapuri Prasastiningtyas; Hetti Herawati; Mochamad Al-Faiz
TOPLAMA Vol. 3 No. 2 (2026): TOPLAMA
Publisher : PT Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/tla.v3i2.505

Abstract

This study aims to analyze the implementation and planning of digital public relations campaigns implemented by Little Contrast coffee shop through the Instagram social media platform in facing the dynamics of the digital era. The method used is a case study with a qualitative approach, including observation of the types of content uploaded on Instagram social media, interviews with the Little Contrast team, and analysis of public relations campaigns conducted by the Little Contrast team to understand how public relations campaign strategies are developed and implemented. The results of the study indicate that the activation of this digital campaign is a strategy to create brand trust and brand awareness to the audience by using the eWOM strategy that introduces products through soft selling testimonials from repost stories on Instagram. Repost stories are part of the content marketing matrix with the inspire type which aims to increase awareness from the audience. By implementing digital campaign activation, Little Contrast can create content that supports the #RASAUNTUKSEMUA campaign, the type of content often used in this campaign is the content marketing matrix with the entertain and inspire types, which aim to get closer to the audience emotionally, so that the communication desired by the brand to the audience can be accepted and the audience is aware of the unique value proposition from Little Contrast.
DETERMINAN KINERJA KEUANGAN PERUSAHAAN IDX30: PENGUJIAN PENGARUH PROFITABILITAS DAN SOLVABILITAS Naza Nadila Putri; Wiwin Sukiati; Hetti Herawati; Wuri Handayani
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 2 (2026): April
Publisher : Universitas Sangga Buana

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Abstract

Financial performance is an important indicator used to evaluate a company's ability to manage its resources efficiently and create sustainable value. This study aims to examine the effects of profitability and solvency on the financial performance of IDX30 companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employed a quantitative approach using secondary data obtained from audited annual financial reports. The sample consisted of 17 companies selected through purposive sampling, and the data were analyzed using panel data regression. The findings indicate that profitability has a positive effect on financial performance, while solvency has a negative effect on financial performance. These results suggest that improving profitability and maintaining an optimal capital structure are essential to enhancing corporate financial performance. The study contributes empirical evidence on the determinants of financial performance among large-cap companies in the Indonesian capital market.
THE EFFECTIVENESS OF ENVIRONMENTALLY FRIENDLY ACCOUNTING AND PROFITABILITY IN MINIMIZING CORPORATE TAX LIABILITIES Hetti Herawati; Ulfa Maesyaroh; Yogascitra Naufal
Multifinance Vol. 3 No. 3 (2026): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i3.523

Abstract

This study aims to analyze the effect of green accounting and profitability on taxes payable in mining sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Green accounting is measured through environmental performance based on PROPER, while profitability is measured using Return on Assets (ROA). The research sample consisted of 40 observations obtained using purposive sampling. The analysis was conducted using panel data regression with the Fixed Effect Model (FEM). The results showed that green accounting did not have a significant effect on taxes payable, while profitability had a significant negative effect. Simultaneously, green accounting and profitability have a significant effect on taxes payable with a coefficient of determination (R²) value of 0.864972. These findings indicate that companies with high profitability tend to engage in tax management, while the implementation of green accounting is more oriented towards social legitimacy than fiscal efficiency.
THE EFFECT OF THE SHORT-TERM LIQUIDITY RATIO ON RETURN ON ASSETS IN FOOD AND BEVERAGE COMPANIES LISTED ON THE IDX (2021–2023) Rima Dwijayanty; Aryati Lintang Nastiti; Hetti Herawati; Wuri Handayani
Multifinance Vol. 4 No. 1 (2026): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v4i1.525

Abstract

This study aims to examine the effect of the Current Ratio (CR) on Return on Assets (ROA) in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. Liquidity, measured by CR, is assumed to influence the firm’s ability to generate profits through the effective utilization of assets. The research applies a quantitative method with a descriptive verification approach. A purposive sampling technique was employed to select 44 companies from a total population of 72. Data were analyzed using simple linear regression with the support of EViews 12. The results reveal that CR has a negative but statistically insignificant effect on ROA, with a significance value of 0.1092, which is greater than the 0.05 threshold. This finding suggests that higher liquidity does not necessarily improve profitability, as excess current assets may hinder efficiency in generating returns. Overall, the study emphasizes the importance of managing liquidity effectively to achieve an optimal balance between solvency and profitability in the food and beverage sector.
Co-Authors Aryati Lintang Nastiti Mochamad Al-Faiz Naza Nadila Putri Rima Dwijayanty Ulfa Maesyaroh Widyapuri Prasastiningtyas Witri Cahyati Wiwin Sukiati Wuri Handayani Yogascitra Naufal