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All Journal Agro Ekonomi Owner : Riset dan Jurnal Akuntansi BALANCE Jurnal Akuntansi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) International Journal of Business, Management and Economics Journal of Governance, Taxation, and Auditing Atestasi : Jurnal Ilmiah Akuntansi
Febriantoko, Jovan
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Social Sciences

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CUSTOMER LIFETIME VALUE METRICS AS CUSTOMER RELATIONSHIP MANAGEMENT INDICATORS Kurniawan, Alief Reza; Mayasari, Riana; Febriantoko, Jovan
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 3 (2021): IJEBAR : Vol. 05, Issue 03, September 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i3.2855

Abstract

The use of CLV can assist companies in making management decisions in determining the most profitable strategy for the company. The formulation of the problem in this study is related to the analysis of the strategy applied by PTTWJ in CRM using one of the CRM metrics, namely CLV. The purpose of this study was to analyze the strategies that must be applied in managing customers and identify the factors causing the decline in visitors. The method used in this research was descriptive qualitative with a case study approach. Data collection techniques used in this study were in-depth interviews, documentation, observation and literature study. The types of data used in this study were primary and secondary data. Primary data obtained from in-depth interviews and observations. Secondary data obtained from documentation and literature study. Credibility test using triangulation and member check. Data analysis was inductive by drawing conclusions from data or events through interviews, documentation, observations, and calculations. Based on the results of data analysis, it is known that there is a decrease in the value of CLV in all categories. It is because the company only implements CRM in a simple and not optimal way.
EFISIENSI DAN EFEKTIVITAS BELANJA LANGSUNG PADA BALAI BAHASA PROVINSI SUMATERA SELATAN Mayasari, Riana; Febriantoko, Jovan; Africano, Fernando; Loressa, Mesa
Balance : Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2021): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v6i2.4172

Abstract

Budget as a means of controlling sources of public funds. New guidelines emerge for public sector organizations to pay attention to value for money in carrying out their activities. The benchmarks in the budget of an organization, both private and public sector organizations include economic assessment, effectiveness and efficiency. Effectiveness Budget is one of the principles in the organization of an organization, to be able to determine the level of achievement of organizational goals. This study focuses on the efficiency and effectiveness of Direct Expenditure Finance at the Language Center of South Sumatra Province. The purpose of this study was to determine the level of efficiency and effectiveness of direct expenditure performance at the Language Center of South Sumatra Province 2014-2017. The results showed that the level of efficiency and effectiveness of direct spending fluctuates every year. Suggestions for future research are to become input, improve coordination between fields and increase socialization and technical guidance
The Influence of Agrosilvopasture Implementation and MSME Incubation on SDGs in Rural Areas of Indonesia with Financial Literacy as a Mediator Ariyanti, Indri; Mayasari, Riana; Febriantoko, Jovan; Harbi, Jun; Prima, Fidel Harmanda; Lidya, Desti; Masnila, Nelly; Sunardi, -
Agro Ekonomi Vol 35, No 1 (2024): JUNE 2024
Publisher : Department of Agricultural Socio-Economics Faculty of Agriculture Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/ae.90222

Abstract

This study aimed to explore the roles of Agrosilvopasture, MSME (Micro, Small, and Medium Enterprise) Incubation, and financial literacy in supporting Sustainable Development Goals (SDGs) in rural areas of Indonesia. The study procedures were carried out from April to September 2023 in Pagar Alam City using indigenous communities and stakeholders associated with customary forest management, comprising 100 intentionally selected respondents. Subsequently, the Slovin formula was used to determine the number of respondents, who were then selected using a purposive sampling method. The relationships among variables, including Implementation of Agrosilvopasture (X1), MSME Incubation (X2), Financial Literacy (M), and SDGs (Y), were tested. Data obtained were then analyzed using the Partial Least Squares-SmartPLS. The results of path coefficient analysis showed that Agrosilvopasture had a significant negative influence on financial literacy but a positive impact on SDGs. In addition, MSME incubation yielded a favorable impact on both financial literacy and SDGs. Mediation testing validated that financial literacy served as a mediator in the relationship between Agrosilvopasture and the examined outcomes. Based on the results, financial literacy, Agrosilvopasture implementation, and MSME incubation were crucial for achieving SDGs in rural areas. These holistic approaches offered promising pathways to achieve various SDGs, with financial literacy playing an essential role in enhancing the effectiveness of the strategies. 
Peran Pengungkapan ESG dalam Meningkatkan Nilai Perusahaan dan Kinerja Keuangan di Sektor Perhotelan Indonesia: Moderasi Ukuran dan Usia Perusahaan Febriantoko, Jovan; Sari, Kartika Rachma; Armaini, Rosy
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2580

Abstract

This study aims to explore the impact of ESG disclosures on firm value and financial performance in the hotel, resort, and cruise subsector, with company size and age as moderating variables. The study population consists of companies in the hospitality industry listed on the Indonesia Stock Exchange. A purposive sampling method was employed, resulting in a sample of 32 companies that made complete ESG disclosures for the 2021-2022 period. Using panel data analysis, this study examines the relationship between ESG initiatives and firm value (FV) and financial performance (FP), moderated by company size and age. The findings reveal that ESG disclosures explain 82.15% of the variation in firm value (FV) and 87.19% of the variation in financial performance (FP), indicating a significant impact of ESG on enhancing company reputation and performance, particularly among younger companies, with six firms in the younger category. These findings highlight the importance of integrating ESG initiatives into the hospitality industry to improve operational efficiency, enhance stakeholder trust, and drive better financial outcomes. This research provides empirical evidence for managers to prioritize sustainability in business strategies, emphasizing its role in fostering long-term growth and competitiveness.
The Effect of Good Government Governance on the Financial Reports Quality: The Case of Provincial Capital Governments in Indonesia Masnila, Nelly; Mayasari, Riana; Firmansyah, Firmansyah; Febriantoko, Jovan; Said, Jamaliah
International Journal of Business, Management and Economics Vol. 2 No. 4 (2021): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v2i4.385

Abstract

This study aimed to determine the relationship and effect of the GGG variable on the quality of the financial reports in municipal governments in Indonesia by implementing the IIAG (The Ibrahim Index of African Governance) indicator. The variables of this study consist of the participant, legal culture, transparency, responsiveness, public interest orientation, fairness, effectiveness and efficiency, accountability, strategic vision, and human development as independent variables and the quality of financial reports as dependent variables. The method in this study was quantitative, so it was found that partially, only responsive and accountability variables significantly affected the quality of the financial reports. Meanwhile, other independent variables such as participants, legal culture, transparency, public interest orientation, fairness, effectiveness and efficiency, strategic vision, and human development had no significant effect on the quality of financial reports. However, simultaneously, all independent variables had a significant effect on the quality of financial reports. The level of the coefficient of determination obtained was equal to Adj. R2 = 0.299. It means that the quality of local government financial reports was influenced by the independent variable by 29.9%, while 70.1%was influenced by other variables not examined in this study
The Influence of Own-Source Revenue, Transfer Funds, Regional Fiscal Capacity, And Capital Expenditure On Regional Loans YULSIATI, Henny; SARTIKA, Iin; FEBRIANTOKO, Jovan
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1658

Abstract

This study aims to examine the effect of Own-own Source Revenue, Transfer Funds, Regional Fiscal Capacity, and Capital Expenditure on Local Government Loans in districts and cities across Sumatra. Employing a quantitative framework, the research is based on secondary data derived from regional budget realization reports together with fiscal capacity indices, and the data were selected through purposive sampling, resulting in 215 observations from 43 local governments during the 2019–2023 period. Panel data regression analysis was performed using EViews version 12. The results show that PAD and Transfer Funds have no significant effect on Local Government Loans. In contrast, Fiscal Capacity and Capital Expenditure show a statistically proven beneficial impact. Simultaneous testing confirms that all independent variables jointly influence Local Government Loans. These findings indicate that high capital expenditure and strong fiscal capacity encourage local governments to utilize loans as an alternative financing source for infrastructure development. Meanwhile, high transfer funds and PAD do not necessarily influence borrowing decisions. The study concludes that strengthening fiscal capacity and strategic planning of capital spending are crucial for promoting productive and sustainable local borrowing.
Unlocking Economic Landscape: Understanding the Dynamics of Financial Challenges, Business Traits, Financial Resources, Growth Phases, Financial Accessibility, and MSME Performance Masnila, Nelly; Febriantoko, Jovan; Mayasari, Riana; Ariyanti, Indri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.749

Abstract

Ease of access to finance serves as a driving force for the development of entrepreneurship. Entrepreneurship, in turn, has the capability to stimulate the creation of new employment opportunities. Sound financial access is crucial for supporting the sustainability and growth of the Micro, Small, and Medium Enterprises (MSMEs) sector. The objective of this research is to delve deeper into the challenges faced by MSMEs in accessing finance and analyze its influence on the business performance of MSMEs. The survey for this research was conducted on 324 MSMEs in the South Sumatra Province. The sample selected used the quota sampling technique. The research framework was developed and tested using a Structural Equation Model (SEM). The research findings indicate that business traits, financial resources, and growth phases of MSMEs have a significantly positive impact on financial access, while financial challenges have a negative impact that hinders the growth of MSMEs and affects overall MSME Performance.
Co-Authors - Sunardi Africano, Fernando Firmansyah Firmansyah Henny Yulsiati Indri Ariyanti Jun Harbi Kurniawan, Alief Reza Lidya, Desti Loressa, Mesa Masnila, Nelly Mayasari, Riana Prima, Fidel Harmanda Rosy Armaini Said, Jamaliah Sari, Kartika Rachma SARTIKA, Iin