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All Journal Jurnal Penelitian Pendidikan Indonesia (JPPI) Journal of Accounting, Management and Islamic Economics
Lutfia, Nurul
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Analisis Kinerja Keuangan PT. XYZ dengan Menggunakan Pendekatan Economic Value Added Lutfia, Nurul; Kurnia, Rosna; Muhrim, Rifai; Kurnia, Wahyu Ismail; Tuankotta, Muhamad Hasyim
Jurnal Penelitian Pendidikan Indonesia (JPPI) Vol. 1 No. 4 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jppi.v1i4.1717

Abstract

Pengambilan keputusan secara tepat dan strategis dapat dilakukan melalui evaluasi kinerja keuangan. Namun, hasil evaluasi tersebut sangat bergantung pada pendekatan atau metode yang digunakan. Apabila pendekatan yang diterapkan sesuai dan tepat, maka hasil evaluasi mampu menampilkan kondisi ril kinerja keuangan perusahaan. Begitu pula sebaliknya. Untuk itu, penelitian ini bertujuan untuk mengevaluasi kinerja keuangan perusahaan PT. XYZ dengan menggunakan metode Economic Value Edded (EVA). Data penelitian yang digunakan adalah laporan keuangan PT. XYZ periode tahun 2020-2022 yang kemudian diolah dan dianalisis dengan metode EVA. Hasil penelitian menunjukkan bahwa hasil evaluasi kinerja keuangan periode tahun 2020-2022 PT. XYZ dengan menggunakan metode Economic Value Edded (EVA) menurut standar kriteria EVA, maka dinyatakan tidak terdapat nilai tambah atau bernilai negatif dan kinerja keuangan perusahaan dalam kondisi tidak baik atau tidak sehat. Untuk itu perusahaan perlu untuk meningkatkan laba operasional (NOPAT), menurunkan biaya modal dan divestasi aset dengan EVA rendah.
ANALISIS DAMPAK DARI SOCIAL PRESENCE, INTERACTIVITY, ATTRACTIVENESS DAN EXPERTISE PADA FLOW TERHADAP PURCHASE INTENTION DAN CONTINOUS WATCHING INTENTION LIVE STREAMING TIKTOK SHOP Lutfia, Nurul; Wulandari , Nuri
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

The background to this research is based on the importance of customer orientation in increasing customer satisfaction in the banking sector, especially at Bank Mandiri Jakarta Condet Branch. In intense competition, banks must be responsive to customer needs and provide quality services to maintain customer satisfaction and loyalty. Previous research shows a relationship between customer orientation and customer satisfaction, but the role of service quality as a mediator has not been thoroughly explored. This research aims to examine the influence of customer orientation on customer satisfaction which is mediated by service quality. The research method used is a quantitative approach with a descriptive design. Data was collected by distributing questionnaires to 100 customers of Bank Mandiri Jakarta Condet Branch. The analysis technique used is Partial Least Squares (PLS) to test hypotheses and research models. The research results show that consumer orientation has a significant positive influence on consumer satisfaction. Apart from that, service quality is also proven to mediate the relationship between customer orientation and customer satisfaction. Data analysis shows that service quality plays an important role in strengthening the influence of customer orientation on customer satisfaction. This indicates that banks that are able to provide quality services, in accordance with their customers' needs, will be able to increase customer satisfaction significantly. The conclusion of this research is that service quality is an important factor that strengthens the relationship between customer orientation and customer satisfaction.
Co-Authors Kurnia, Rosna Muhrim, Rifai Tuankotta, Muhamad Hasyim Wahyu Ismail Kurnia Wulandari , Nuri