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All Journal JURNAL ECONOMIA Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan BALANCE Jurnal Akuntansi dan Bisnis International Journal of Financial, Accounting, and Management Journal of Sustainable Tourism and Entrepreneurship Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Serambi Ekonomi dan Bisnis LANCAH Jurnal Inovasi dan Tren Aksi Kita: Jurnal Pengabdian Kepada Masyarakat
Annisa, Mutiara Lusiana
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Analisis Biaya Produksi, Tingkat Penjualan dan Laba (Studi Kasus Pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Tahun 2022 dan 2023) Kertarajasa, Astroyudha; Annisa, Mutiara Lusiana; Hadiwijaya, Hendra
LANCAH: Jurnal Inovasi dan Tren Vol. 2 No. 2 (2024): JUNI-NOVEMBER 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v2i2.2823

Abstract

This research aims to analyze production costs, sales levels and profits in food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2022 and 2023. The data used in this research is data for 2022 and 2023 from the BEI. Data analysis uses quantitative descriptive analysis to determine production costs, sales levels and profits. The research sample consisted of 21 food and beverage companies listed on the Indonesia Stock Exchange. In 2022, the Budi Starch & Sweetener Tbk company will have the highest production cost to sales ratio among food and beverage companies listed on the IDX, namely 0.95. In contrast, the company Multi Bintang Indonesia Tbk has the lowest ratio of 0.35. In 2023, the Bumi Teknokultura Unggul Tbk company recorded the highest production cost to sales ratio of 1.020. In contrast, the company Multi Bintang Indonesia Tbk has the lowest ratio with a value of 0.390. The company Akasha Wira International Tbk recorded a high profit to sales ratio of 0.28. In contrast, the company Bumi Teknokultura Unggul Tbk experienced a decrease in its profit to sales ratio to 0.86. The Prasidha Anega Niaga Tbk company recorded an increase in the profit to sales ratio of 0.53. In contrast, the company Bumi Teknokultura Unggul Tbk experienced a decrease in its profit to sales ratio to 0.57
Effect of destination image, amenities on revisit intention with visitor satisfaction Hadiwijaya, Hendra; Yustini, Tien; Annisa, Mutiara Lusiana
Journal of Sustainable Tourism and Entrepreneurship Vol. 6 No. 3 (2025): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v6i3.2173

Abstract

Purpose: This study aims to analyze the influence of Destination Image and Amenities on Revisit Intention with Visitor Satisfaction as an intervening variable at Balaputra Dewa Museum. The research seeks to understand how these factors contribute to improving the visitor experience and encouraging return visits. Research Methodology: The research employs a quantitative approach using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). Data were collected through questionnaires distributed to 150 visitors of the Balaputra Dewa Museum, measured using a Likert scale. The model tested direct and indirect relationships between Destination Image, Amenities, Visitor Satisfaction, and Revisit Intention. Results: The findings indicate that Destination Image and Amenities significantly impact Revisit Intention. Visitor Satisfaction mediates the relationship between Destination Image and Revisit Intention, as well as between Amenities and Revisit Intention. Destination Image was shown to have a stronger influence on revisit intention compared to amenities. Indirect effects underscore the importance of visitor satisfaction in maximizing the impact of destination attributes. Conclusion: This study shows that Visitor Satisfaction helps explain how Destination Image and Amenities influence Revisit Intention at the Balaputra Dewa Museum, adding to knowledge in tourism and destination management. Limitations: The study is limited to one museum, which may reduce its applicability to other cultural or tourism sites. The cross-sectional data does not reflect long-term changes in visitor perceptions. Contributions: This research contributes to tourism management literature by emphasizing the role of destination image and amenities in fostering visitor satisfaction and revisit intention, providing insights for museum managers and policymakers. Novelty: The study introduces Visitor Satisfaction as an intervening variable, offering a deeper understanding of how satisfaction bridges the relationship between Destination Image and Amenities with Revisit Intention.
Perbandingan Hutang terhadap Ekuitas, Arus Kas Operasi, dan Nilai Perusahaan Konstruksi Annisa, Mutiara Lusiana; Amalia, Rizki Fitri
Reviu Akuntansi, Manajemen, dan Bisnis Vol. 5 No. 1 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i1.4158

Abstract

Purpose: The aim of this research is to analyze the influence of the debt-to-equity ratio (DER) and operating cash flow on company value. Methodology: This study examines the impact of debt-to-equity ratio and operating cash flow (OCF) on firm value, using data from 15 IDX-listed construction companies during 2022–2023. Companies were selected through purposive sampling, based on their financial report completeness and continuous listing. Data were sourced from documentation and the IDX website and analyzed using statistical methods, including multiple regression. Result: The study finds that the inefficient use of OCF significantly reduces firm value, as high operational costs without matching revenue lower investor confidence. Conclusions: This study shows that a high debt-to-equity ratio and inefficient use of Operating Cash Flow negatively affect the IDX value of construction companies. High debt increases financial risk, while poor cash flow management reduces investor confidence, both of which lead to lower firm value. Limitations: This study is limited by the availability and consistency of financial report data, as not all companies may have complete records for the period 2022–2023. Additionally, the short research timeframe may not fully reflect the long-term patterns or trends that could influence the relationship between operating cash flow, capital structure, and firm value. Contribution: This study adds to financial theory by exploring the relationship between operating cash flow, capital structure, and firm value, and offers practical insights for construction company managers in planning effective funding strategies.
Effect of destination image, amenities on revisit intention with visitor satisfaction Hadiwijaya, Hendra; Yustini, Tien; Annisa, Mutiara Lusiana
Journal of Sustainable Tourism and Entrepreneurship Vol. 6 No. 3 (2025): May
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v6i3.2173

Abstract

Purpose: This study aims to analyze the influence of Destination Image and Amenities on Revisit Intention with Visitor Satisfaction as an intervening variable at Balaputra Dewa Museum. The research seeks to understand how these factors contribute to improving the visitor experience and encouraging return visits. Research Methodology: The research employs a quantitative approach using Structural Equation Modeling (SEM) with Partial Least Squares (PLS). Data were collected through questionnaires distributed to 150 visitors of the Balaputra Dewa Museum, measured using a Likert scale. The model tested direct and indirect relationships between Destination Image, Amenities, Visitor Satisfaction, and Revisit Intention. Results: The findings indicate that Destination Image and Amenities significantly impact Revisit Intention. Visitor Satisfaction mediates the relationship between Destination Image and Revisit Intention, as well as between Amenities and Revisit Intention. Destination Image was shown to have a stronger influence on revisit intention compared to amenities. Indirect effects underscore the importance of visitor satisfaction in maximizing the impact of destination attributes. Conclusion: This study shows that Visitor Satisfaction helps explain how Destination Image and Amenities influence Revisit Intention at the Balaputra Dewa Museum, adding to knowledge in tourism and destination management. Limitations: The study is limited to one museum, which may reduce its applicability to other cultural or tourism sites. The cross-sectional data does not reflect long-term changes in visitor perceptions. Contributions: This research contributes to tourism management literature by emphasizing the role of destination image and amenities in fostering visitor satisfaction and revisit intention, providing insights for museum managers and policymakers. Novelty: The study introduces Visitor Satisfaction as an intervening variable, offering a deeper understanding of how satisfaction bridges the relationship between Destination Image and Amenities with Revisit Intention.
The Effect of Non-Performing Loans and Capital Adequacy Ratio on Return on Assets of Banking Institutions Listed on The Indonesia Stock Exchange (2020–2023) Annisa, Mutiara Lusiana; Hamzah, Ruth Samantha
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 9 No 2 (2025): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v9i1.158

Abstract

This study aims to examine the effect of Non-Performing Loans (NPL) and Capital Adequacy Ratio (CAR) on Return on Assets (ROA) in banking institutions listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. A quantitative approach was employed using multiple linear regression analysis, with data collected from 22 banks over four consecutive years. The results show that NPL has a significant negative impact on ROA, indicating that a higher proportion of problematic loans tends to reduce bank profitability. On the other hand, CAR does not exhibit a significant influence on ROA, suggesting that the level of capital held by a bank does not necessarily translate into higher returns. These findings imply that asset quality plays a more crucial role in determining financial performance than capital adequacy, particularly during periods of economic crisis and recovery. Overall, this study contributes to a deeper understanding of the key factors influencing bank performance in the context of economic uncertainty following the COVID-19 pandemic.
Penguatan Daya Saing Usaha Mikro melalui Pencatatan Keuangan dan Identifikasi Biaya Lingkungan Hamzah, Ruth Samantha; Hakiki, Arista; Patmawati; Renta, Muhammad Prans Panca; Tharika, Riska; Gozali, Efva Octavina Donata; Annisa, Mutiara Lusiana
Aksi Kita: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 6 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/79qb6996

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian nasional, terutama dalam mendorong pertumbuhan ekonomi lokal. Namun, UMKM pemula di Palembang masih menghadapi tantangan mendasar dalam hal pencatatan keuangan dan pengelolaan dampak lingkungan yang timbul dari aktivitas usaha. Permasalahan yang paling umum mencakup belum adanya sistem pencatatan yang terstruktur, pencampuran antara keuangan pribadi dan usaha, serta kurangnya dokumentasi mengenai biaya lingkungan seperti penggunaan energi dan pengelolaan limbah. Kondisi ini menyebabkan pelaku UMKM kesulitan menilai kinerja usahanya dan merencanakan pengembangan secara berkelanjutan. Kegiatan pengabdian ini bertujuan untuk meningkatkan kapasitas UMKM melalui tiga pendekatan terintegrasi, yaitu pelatihan pencatatan keuangan harian sederhana, penggunaan Microsoft Excel sebagai media pencatatan, serta edukasi dan praktik pencatatan biaya lingkungan. Program ini melibatkan 20 UMKM pemula di sektor makanan dan minuman melalui tahapan persiapan, pelatihan, pendampingan, dan evaluasi. Template Excel yang digunakan mencakup pencatatan harian, arus kas, laporan laba rugi, harga pokok produksi, serta pencatatan biaya lingkungan. Hasil kegiatan menunjukkan peningkatan kemampuan peserta dalam melakukan pencatatan keuangan dan biaya lingkungan secara lebih tertib dan terukur. Selain menghasilkan modul pelatihan berbasis lokal, program ini juga mendorong penerapan sistem pencatatan ramah lingkungan pada unit usaha peserta. Secara keseluruhan, program ini diharapkan mampu meningkatkan efisiensi dan keberlanjutan UMKM pemula serta menjadi model intervensi yang dapat direplikasi pada konteks serupa. atau kelompok usaha lainnya.
The Role of Corporate Social Responsibility on the Performance of Indonesian Banking Corporation Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata; Annisa, Mutiara Lusiana; Pratiwi, Chomsah Novianti
International Journal of Financial, Accounting, and Management Vol. 4 No. 3 (2022): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i3.1307

Abstract

Purpose: The study employs Corporate Social Responsibility (CSR) as a moderating variable. We aim to discover the role of CSR on the influence of audit firm rotation (AFR), audit committee gender (ACG), and audit quality (AQ) on banking performance. Methodology/approach: The regression analyses were performed multiple and moderated to exploit the linear model and moderating model, respectively. Results/findings: The results show that ACG has a significant effect on banking performance, meanwhile AFR and AQ have no significant influence on banking performance. Furthermore, the results of the moderated regression analysis revealed that CSR cannot moderate the influence of AFR, ACG, and AQ on banking performance. Limitations: We limited the variables only in terms of AFR, ACG, and AQ for the direct influence on firm performance. Therefore, we did not include determinant variables of firm performance in the model (e.g., firm size, firm age, firm growth, financial ratio). We suggest for further research include these determinant variables as a control variable. Contribution: The study delivers understanding and information on behalf of the influence of AFR, ACG, and AQ on firm performance, particularly for the banking sector in emerging countries. In addition, this research has implications for regulators to improve banking performance. Novelty: We use CSR as a moderating role. To the best of our knowledge, there is no prior study that employs CSR as a moderating role among AFR, ACG, and AQ association to banking performance. Meanwhile, previous studies prove the strong relationship between CSR to banking performance.
Co-Authors Amalia, Rizki Fitri Febrianty, Febrianty Gozali, Efva Octavina Donata Hakiki, Arista Hamzah, Ruth Samantha Hendra Hadiwijaya Kertarajasa, Astro Yudha Kertarajasa, Astroyudha Patmawati Pratiwi, Chomsah Novianti Renta, Muhammad Prans Panca Susanti Susanti Tharika, Riska Tien Yustini, Tien Trinoviyanti, Trinoviyanti Yuliansyah Yuliansyah