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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal AkunStie (JAS) Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Accounting Studies and Tax Journal Adpebi Science Series Krigan: Journal of Management and Sharia Business WATHAN: Jurnal Ilmu Sosial dan Humaniora Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Informasi Akuntansi Jurnal UNIV.BI MENGABDI
Triharyati, Eri
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ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA DINAS KEBUDAYAAN DAN PARIWISATA KABUPATEN MUSI RAWAS Fitri, Annisa; Triharyati, Eri; Mulyono, Hardi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1921

Abstract

The problem examined in this study is about the Financial Performance of the Culture and Tourism Office of Musi Rawas Regency in terms of Eifficiency, Eiffectiveness and Harmony Ratios. This study uses a qualitative method. Data collection techniques used are observation, interviews and documentation. The results showed that the Financial Performance of the Culture and Tourism Office of Musi Rawas Regency in terms of Efficiency Ratio, from 2017 to 2022 can be categorized as inefficient with an aveirange efficiency ratio valuei of 93,6%. The Financial Performance of the Musi Rawas Regency Culture and Tourism Office in terms of the Effectiveness Ratio, from 2017 – 2022 as a whole is in the effective criteria with an average effectiveness ratio valuei of 94%. Thei Financial Performance of the Office of Culture and Tourism of Musi Rawas Regency in terms of the Conformity Ratio, from 2017 – 2022 can be said to be compatible, with an average compatibility ratio value of 77,3%. The results of this research are expected to be useful for the Culture and Tourism Office of Musi Rawas Regency. They need to pay more attention to things that can be a potential source of income, such as paying special attention to tourist objects.
The Effect of Financial Performance on Sustainability Report Disclosure in Companies Listed on the Lq45 Index of the Indonesian Stock Exchange (IDX) in 2018-2021 Triharyati, Eri; Harokah, Mohammad Adha; Nurhayati, Yuli; Sari, Dian Wulan; Chandra, Revi
Krigan: Journal of Management and Sharia Business Vol. 1 No. 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/krigan.v1i2.6610

Abstract

This study aims to analyze the effect of financial performance by proxy ROA, ROE, NPM, PBV, and MarketCap on the disclosure of sustainability reports in companies listed on the LQ45 index of the Indonesia Stock Exchange (IDX). The data used is secondary data and the method used is panel data regression analysis with the help of the Eviews 12 program. The population in this study are companies listed on the LQ45 index on the Indonesian Stock Exchange, totaling 45 companies. The sample selection used a purposive sampling method. 15 companies meet the sampling criteria. The results of this study indicate that the ROA, ROE, NPM, PBV, and Market Capitalization have a significant effect on sustainability report disclosure and have samples from populations of the same variance. ROA and MarketCap variables have a negative and significant effect on sustainability report disclosure. The NPM variable has a positive and significant effect on the sustainability report disclosure. While the ROE and PBV variables do not affect the sustainability report disclosure. With an Adjusted R2 value of 39.16%.Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dengan proksi ROA, ROE, NPM, PBV dan MarketCap terhadap sustainability report disclosure pada perusahaan yang terdaftar pada indeks LQ45 Bursa Efek Indonesia (BEI). Data yang digunakan merupakan data sekunder dan metode analisis yang digunakan yaitu analisis regresi data panel dengan bantuan program Eviews 12. Populasi dalam penelitian ini adalah perusahaan perusahaan yang terdaftar di indeks LQ45 Bursa Efek indonesia yang berjumlah 45 perusahaan. Pemilihan sampel menggunakan metode purposive sampling. Terdapat 15 perusahaan yang memenuhi kriteria sampling. Hasil penelitian ini menunjukan bahwa ROA, ROE, NPM, PBV dan Market Capitalization berpengaruh signifikan terhadap sustainability report disclosure dan memiliki sampel dari populasi dari varian yang sama. Variabel ROA dan MarketCap berpengaruh negatif dan signifikan terhadap sustainability report disclosure. Variabel NPM berpengaruh positif dan signifikan terhadap sustainability report disclosure. Sedangkan variabel ROE dan PBV tidak berpengaruh terhadap terhadap sustainability report disclosure. Dengan nilai Adjusted  sebesar 39,16%.
PERAN DESAIN KEMASAN DALAM MENINGKATKAN DAYA TARIK PRODUK DAN KEPUTUSAN PEMBELIAN KONSUMEN Surajiyo, Surajiyo; Juita, Hartati Ratna; Triharyati, Eri; Saputra, Dendi; Arismenanda, Mita
JURNAL UNIV.BI MENGABDI Vol 3 No 2 (2024): Jurnal UNIV.BI Mengabdi : Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/mengabdi.v3i2.2508

Abstract

Desain kemasan sangat penting untuk meningkatkan daya tarik produk dan memengaruhi keputusan pembeli. Kemasan produk pertanian tidak hanya berfungsi sebagai perlindungan produk, tetapi juga berfungsi sebagai alat komunikasi yang dapat memengaruhi persepsi pembeli tentang kualitas dan nilai produk. Bagaimana konsumen memilih untuk membeli produk pertanian, khususnya yang dipasarkan melalui Balai Penyuluh Pertanian, dipengaruhi oleh desain kemasan. Kemasan yang menarik, fungsional, dan ramah lingkungan mampu menarik perhatian pelanggan dan meninggalkan kesan positif tentang produk. Selain itu, desain kemasan yang menarik dan sesuai dengan preferensi pelanggan dapat membedakan produk dari pesaing dan meningkatkan kepercayaan konsumen terhadap kualitas produk. Kemasan yang tidak menarik atau tidak praktis, di sisi lain, dapat mencegah pelanggan untuk membeli produk dengan kualitas yang baik. Oleh karena itu, penting bagi pelaku usaha pertanian untuk memahami bagaimana desain kemasan berfungsi untuk membuat konsumen setia dan menjadi menarik. Selain itu, penelitian ini menekankan bahwa pelatihan di balai penyuluh pertanian sangat penting untuk meningkatkan pengetahuan dan keterampilan petani tentang cara membuat kemasan yang efektif, yang akan meningkatkan daya saing produk di pasar
Co-Authors Andrialdo, Arisky Annisa Fitri, Annisa Ardayana, Ardayana Arismenanda, Mita Chandra, Revi Dheo Rimbano Facriyah Pratama Muri, Febi Harokah, Mohammad Adha Jihan Ambar Sari Judina, Rupia Juita, Hartati Ratna Kesuma, Indrawati Mara Marakesuma, Indrawati Martini Martini Meliani, Inggit Naula Mulyono, Hardi NURHAYATI, YULI Nurlita Sari, Aprilia Paleni, Herman Ronal Aprianto Rufi'i Samosir, Agustinus Saputra, Dendi Sari, Dian Wulan Sefpri Pratama, Ageng Surajiyo Surajiyo Yati, Syaida Yavanda, Sendi