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All Journal DERIVATIF JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) JURNAL PENDIDIKAN TAMBUSAI TECHNOBIZ : International Journal of Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Indonesian Journal of Global Health research GEMA : Jurnal Gentiaras Manajemen dan Akuntansi International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Annals of Human Resource Management Research Studi Akuntansi, Keuangan, dan Manajemen Innovative: Journal Of Social Science Research Jurnal Manajemen dan Bisnis (JMB) Journal of Accounting Taxing and Auditing (JATA) Jurnal Enterpreneur dan Bisnis (JEBI) Business and Enterpreneurship Journal (BEJ) Journal of Economics and Management Scienties Jurnal Pengabdian UMKM J-CEKI Journal of Multidisciplinary Academic Business Studies Journal of Multidisciplinary Academic and Practice Studies Global Academy of Business Studies
Oktaria, Eka Travilta
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Peran Inovasi dalam Strategi Bisnis Kentang Mustofa Niyai untuk Menanggapi Permintaan Pasar yang Berubah Dinata, Mayta; Sulastri, Yayuk; Nafisiah, Salwa; Aderia, Septa; Oktaria, Eka Travilta
Jurnal Pendidikan Tambusai Vol. 9 No. 1 (2025)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i1.25068

Abstract

Artikel ini membahas inovasi strategi bisnis Kentang Mustofa Niyai, sebuah perusahaan pertanian yang fokus pada produksi dan distribusi kentang. Dengan meningkatnya kebutuhan akan produk yang ramai, perusahaan ini menggunakan beberapa inovasi untuk tetap bertahan. Penelitian ini menggunakan pendekatan kualitatif dengan menggunakan observasi dan wawancara sebagai metode pengumpulan data. Hasil penelitian menunjukkan bahwa inovasi produk, pemasaran, dan proses produksi sangat penting dalam menjawab permintaan pelanggan. Temuan penelitian ini menyoroti pentingnya inovasi sebagai sarana mendorong pertumbuhan bisnis.
Tantangan dan Peluang ESG (Environmental, Social, and Governance) Reporting: Analisis Literatur tentang Peran Akuntansi dalam Pengukuran Kinerja Berkelanjutan Perusahaan Mutiara N, Indah; Oktaria, Eka Travilta; Sari , Pipit Novila
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 8 No 1 (2024): Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis
Publisher : LPPM STIE KRAKATAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v8i1.115

Abstract

ESG (Environmental, Social, and Governance) reporting has become a major focus in current business practices, playing a vital role in measuring companies' sustainable performance. This article aims to identify the challenges and opportunities in ESG reporting practices, with a specific emphasis on the role of accounting. Through comprehensive literature analysis, this study outlines various challenges faced in ESG reporting, including inconsistencies and standards, complexities in measuring environmental, social, and governance aspects, as well as increasing regulations and compliance related to ESG reporting. On the other hand, the research also identifies opportunities to enhance transparency, accountability, and sustainable performance of companies through ESG reporting practices. Stakeholder engagement, especially investors and consumers, is a critical factor in the success of ESG reporting practices. However, challenges remain in managing their expectations and needs effectively.
Pengaruh Struktur Aktiva, Rasio Keuangan terhadap Return on Assets pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Restiana, Kodimah; Alie, Maria Septijantini; Yudhinanto, Yudhinanto; Nasir, M.; Oktaria, Eka Travilta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3510

Abstract

Purpose: This research aims to determine the effect of Asset Structure, Total Asset Turnover (TATO), Fixed Asset Turnover, Debt To Equity Ratio (DER), Current Ratio (CR) on Profitability Return On Assets (ROA) in Property and Real Estate companies in the Construction and Subsectors. Buildings on the Indonesian Stock Exchange for the 2016-2023. Methodology/approach: This type of research is quantitative research using the SPSS version 27 program. The analytical tool used is the classic assumption test which includes the Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Hypothesis testing includes Multiple Linear Regression Analysis, Determinant Coefficient Test, F Test, and T Test. Results/findings: The research results of simultaneous hypothesis testing state that Asset Structure, Total Asset Turn Over, Fixed Asset Turnover, Debt to Equity Ratio and Current Ratio have a significant effect on Return On Assets. Partial hypothesis testing states that Asset Structure, Total Asset Turn Over, Fixed Asset Turnover, and Current Ratio have a positive and significant effect on Return On Assets, while the Debt to Equity Ratio has a negative and insignificant effect on Return On Assets Conclusion: This study analyzes the impact of asset structure and financial ratios on Return on Assets in property and real estate companies listed on the IDX. The analysis results show that total assets turnover, fixed asset turnover, and debt to equity ratio have a significant effect on ROA, while the current ratio does not show a significant impact. Limitations: The use of historical data and variables is limited. The research year is only nine years with five variables Contribution: This research helps Property and Real Estate companies in the construction and building sector to see to what extent the company is able to generate profits from the assets it owns, with good marketing and management strategies.
Analisis NIM, LDR, NPL, dan BOPO dalam Mempengaruhi ROA pada PT. BRI Kesuma, Rangga Patti; Hasbullah , Hasbullah; Alie, Maria Septijantini; Surya, Andi; Yudhinanto, Yudhinanto; Oktaria, Eka Travilta; Bakti, Umar
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3435

Abstract

Purpose: The study aims to analyze the influence of NIM, LDR, NPL, and BOPO on ROA at PT. Bank Rakyat Indonesia Tbk for the period 2016-2023. Research methodology: this study uses a quantitative method. The data analysis technique used in this study is multiple linear regression using the IBM SPSS version 25 program. The population in the study is quarterly financial reports, or in a year there are 4 (four) quarters (Q1, Q2, Q3, Q4), in the period 2016-2023. The sampling technique used in this study is saturated sampling, so that the number of samples is 32 samples according to the number of populations. Results: The results of this study show that increasing NIM will increase ROA in the company; LDR has a positive and significant effect on ROA, the results of this study show that increasing LDR will increase ROA in the Company; NPL has a negative and significant effect on ROA, the results of this study show that increasing NIM will decrease ROA in the Company; BOPO has a negative and significant effect on ROA, the results of this study indicate that increasing BOPO will decrease ROA in the company. Conclusion: Simultaneously, NIM, LDR, NPL and BOPO have a positive and significant effect on ROA, the results of this study indicate that in an effort to increase ROA, the factors that must be considered are the influence of NIM, LDR, NPL and BOPO. Limitations: This study is limited to only examining ROA, NIM, LDR, NPL and BOPO, further research can examine more broadly related to variables and research objects with a larger Company scale. Contribution: This study contributes to PT. Bank BRI Tbk, in an effort to increase ROA, it must pay attention to the important role of the NIM, LDR, NPL and BOPO ratios. So that the Company's performance can have implications for increasing the Company's performance.
Pengaruh Pertumbuhan Penjualan, dan Profitabilitas Terhadap Struktur Modal pada Perusahaan Manufaktur Sub Sektor Food and Beverage Dinata, Maryo; Oktaria, Eka Travilta; Novilasari, Pipit; Isabella, Astrid Aprica
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.8816

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh antara variabel Pertumbuhan penjualan dan Profitabilitas terhadap Struktur Modal pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia periode 2020-2022. baik secara terpisah (parsial) atau secara bersama-sama (simultan) dan untuk mengetahui mana yang lebih berperan dalam mempengaruhi Struktur Modal. Teknik pengumpulan data penelitian dilakukan dengan cara dokumentasi yaitu dengan mengumpulkan data-data perusahaan yang menjadi sampel penelitian berjumlah 11 perusahaan yang didapatkan melalui website idx yang kemudian diolah dan dilakukan pengujian menggunakan software spss 25. Berdasarkan hasil pengujian yang telah dilakukan pada penelitian ini secara parsial pertumbuhan penjualan menunjukan nilai thitung 0,540 < ttabel 1,697, dan nilai signifikansi sebesar 0,593 hal tersebut berarti bahwa pertumbuhan penjualan tidak berpengaruh dan tidak signifikan terhadap struktur modal. Profitabilitas menunjukkan nilai thitung -1,988 < ttabel 1,697, dan nilai signifikansi sebesar 0,056, hal tersebut berarti bahwa Profitabilitas tidak berpengaruh dan tidak signifikan terhadap struktur modal. Dan berdasarkan pengujian yang telah dilakukan secara simultan menunjukan nilai fhitung 2,216 < ftabel 3,32, dan nilai signifikansi 0,127 hal tersebut berarti bahwa variabel Pertumbuhan Penjualan dan Profitabilitas tidak berpengaruh secara simultan terhadap Struktur modal.
Pendampingan NIB dan Sertifikat Halal Tahap 2 Bagi Pelaku UMK di Kota Bandar Lampung Oktaria, Eka Travilta; Indriyani, Susi; Sari, Pipit Novila; Loliyani, Rini; Isabella, Astrid Aprica; Bakti, Umar; Loliyana, Rina
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 3 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i3.1467

Abstract

Initial observations of 20 micro, small, and medium enterprises (MSMEs) in the food and beverage sector in Bandar Lampung City indicate that none of them have obtained halal certification. Although they are aware of the free halal certification program, many remain confused about the registration process. Therefore, assistance and outreach are needed to help them understand the “SEHATI” program or the Free Halal Certification Scheme with Self-Declaration. The purpose of this guide is to support the 20 target MSMEs in obtaining a Business Identification Number (NIB) and Halal Certification. This support will be provided on an ongoing basis to ensure that MSMEs, particularly in Bandar Lampung City, can fully utilize the free halal certification program. Socialization and guidance activities have successfully reached the target for submitting documents to the fatwa committee. This process will be continuously monitored and assisted on a regular basis until the participants' halal certificates are issued. With the NIB and halal certificate, it is hoped that SMEs will be motivated to grow and expand their businesses, ultimately gaining greater trust from the community.ABSTRAKPengamatan awal terhadap 20 usaha mikro, kecil, dan menengah (UMKM) di sektor makanan dan minuman di Kota Bandar Lampung menunjukkan bahwa tidak satupun dari mereka telah memperoleh sertifikasi halal. Meskipun mereka mengetahui program sertifikasi halal gratis, banyak yang masih bingung mengenai proses pendaftarannya. Oleh karena itu, bantuan dan sosialisasi diperlukan untuk membantu mereka memahami program “SEHATI” atau Skema Sertifikasi Halal Gratis dengan Pernyataan Sendiri. Tujuan panduan ini adalah untuk mendukung 20 UMKM sasaran dalam memperoleh Nomor Identifikasi Usaha (NIB) dan Sertifikat Halal. Dukungan ini akan diberikan secara berkelanjutan untuk memastikan UMKM, terutama di Kota Bandar Lampung, dapat sepenuhnya memanfaatkan program sertifikasi halal gratis. Kegiatan sosialisasi dan bimbingan telah berhasil mencapai target pengajuan dokumen ke komite fatwa. Proses ini akan terus dipantau dan dibantu secara rutin hingga sertifikat halal peserta diterbitkan. Dengan NIB dan sertifikat halal, diharapkan UMKM akan termotivasi untuk berkembang dan memperluas usaha, sehingga pada akhirnya memperoleh kepercayaan yang lebih besar dari masyarakat.
Pelatihan Pembuatan Hijab Batik Ecoprint Bagi Ibu-Ibu Rumah Tangga Desa Branti Raya Lampung Selatan Isabella, Astrid Aprica; Sari, Pipit Novila; Oktaria, Eka Travilta; Bakti, Umar; Yusda, Desi Derina; Safitri, Febri Dwi
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 4, No 6 (2024): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v4i6.974

Abstract

The purpose of ecoprint batik training is to improve the family economy by utilizing leaves, flowers, and other plants to become goods that have selling value and are useful and have high economic value. Batik ecoprint can be a sustainable business considering its location adjacent to Radin Inten II Airport, can be one of the alternatives in product marketing, the marketing method can be entrusted to the airport or open an outlet in front of the airport entrance as a typical Lampung souvenir/souvenir. The service participants totaled 20 people. Community service activities have been carried out starting from socialization, education, and the practice of making ecoprint batik hijab. The education began with a pre-test which resulted in most of the participants having never received information about ecoprint batik. After socialization, education, and practice, there was an increase in knowledge about how to make ecoprint batik and the importance of utilizing/recycling leaves known from the post-test results. Later the evaluation will be carried out continuously so that ecoprint batik will have economic value for the mothers of the trainees.ABSTRAKTujuan dari pelatihan batik ecoprint adalah untuk meningkatkan ekonomi keluarga dengan pemanfaatan daun, bunga, dan tumbuhan lainnya untuk menjadi barang yang bernilai jual dan bermanfaat serta bernilai ekonomi tinggi. Batik ecoprint dapat menjadi usaha berkelanjutan mengingat lokasinya yang berdekatan dengan Bandara Radin Inten II, dapat menjadi salah satu alternatif dalam pemasaran produknya, cara pemasarannya bisa dititipkan ke Bandara maupun membuka gerai di depan pintu masuk Bandara sebagai buah tangan/oleh-oleh khas Lampung. Peserta pengabdian berjumlah 20 orang. Kegiatan pengabdian kepada masyarakat telah dilaksanakan yang dimulai dari sosialisasi, edukasi, dan praktek pembuatan hijab batik ecoprint. Edukasi diawali dengan pre-test yang menghasilkan sebagian besar peserta belum pernah mendapatkan informasi tentang batik ecoprint. Setelah dilakukan sosialisasi, edukasi, dan praktek terdapat peningkatan pengetahuan tentang cara pembuatan batik ecoprint dan pentingnya pemanfaatan/daur ulang dedaunan yang diketahui dari hasil post-test. Nantinya akan dilakukan evaluasi secara continue sehingga batik ecoprint akan bernilai ekonomis bagi ibu-ibu peserta pelatihan.
Pengaruh Pemasaran Berbasis ICT Terhadap Volume Penjualan Produk Kuliner UMKM Bandar Lampung Elvira, Dhenita; Surya, Andi; Yudhinanto , Yudhinanto; Renandi , Renandi; Alie, Maria Septijantini; Hasbullah , Hasbullah; Oktaria, Eka Travilta
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 4 (2025): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i4.3564

Abstract

Purpose: This resealrch alims to determine the influence of the use of ICT-balsed malrketing straltegies represented by the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment on salles volume. Methodology/alpproalch: The resealrch method used is al qualntitaltive method with multiple linealr regression alnallysis. The populaltion, nalmely MSMEs in the MDH community in Balndalr Lalmpung City with al 72 salmple, wals selected using the method purposive salmpling. Hypothesis testing with the coefficient of determinaltion, F test alnd t test. Previously, instrument tests were calrried out, alnd clalssicall alssumption tests. Results/findings: The research results show that the marketing strategy implemented can have a positive influence in increasing sales volume when using social media variables, e-commerce and e-payment. But, in use mobile marketing by UMKM MDH the results did not have a significant effect. Conclusions: Regression analysis showed that while ICT-based marketing strategies (social media, e-commerce, mobile marketing, and e-payment) were expected to influence sales volume, mobile marketing (X3) had no significant partial effect. Limitaltions: This resealrch is limited to the influence of ICT-balsed malrketing straltegies with the use of sociall medial, e-commerce, mobile malrketing alnd e-palyment by MSMEs in the MDH community of Balndalr Lalmpung city for period of 1 yealr. Contribution: This resealrch is useful for MSMEs, it caln increalse understalnding of the benefits of ICT-balsemalrketing straltegies to increalse salles volume in the current eral of digitall, provide guidalnce in selecting alnd implementing alpproprialte ICT-balsed malrketing straltegies, Enrich the repertoire of resealrch knowledge for the UMITRAL
Efforts to reduce illegal parking in Lampung Province Sumbogo, Bambang; Oktaria, Eka Travilta; Barusman, M. Yusuf S.; Defrizal, Defrizal; Barusman, Andala Rama Putra
Journal of Multidisciplinary Academic Business Studies Vol. 1 No. 4 (2024): August
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jomabs.v1i4.2324

Abstract

Purpose: This study examines how land is designated as no-parking zones and the efforts to suppress illegal parking in Lampung Province. Research Methodology: The method used in this research is descriptive qualitative. Results: Findings show ten areas where parking is prohibited: on bends, shoulders, or bridges; pedestrian or bicycle tracks; near traffic lights; main roads; in front of or close to stopped vehicles; within 6 m of intersections; within 9 m of bus stops (unless damaged); within 3 m of fire hydrants or areas hindering fire-fighting access; along slippery roads; on overpasses, tunnels, or their approaches; and on grass verges or shoulders. To address illegal parking, the Lampung Province Transportation Agency has taken several measures: mapping parking zones, improving management to support traffic flow and local revenue (PAD), fostering community and government awareness, providing guidance to ensure proper management, and enforcing sanctions. However, emphasis is placed more on education and guidance than punishment. Conclusions: Effective parking management, supported by public awareness, government intervention, and structured regulations, is essential for traffic safety and efficiency. Limitations: The study is limited to Lampung Province and uses descriptive data, restricting broader generalization. Contribution: This research offers practical insights for regional governments to improve traffic order through structured parking management and emphasizes the role of education and community awareness in reducing illegal parking.
The Influence of Motivation, Achievement, Work Experience and Competencies on the Performance of Mental Nurses PH, Livana; Desmon, Desmon; Yudhinanto, Yudhinanto; Alie, Maria Septijantini; Oktaria, Eka Travilta
Indonesian Journal of Global Health Research Vol 6 No 6 (2024): Indonesian Journal of Global Health Research
Publisher : GLOBAL HEALTH SCIENCE GROUP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37287/ijghr.v6i6.5995

Abstract

Performance in terms of quality and quantity achieved by an employee in carrying out his duties in accordance with the responsibilities given to him. Factors that can influence performance are motivation, competence, leadership, achievement, work environment and work experience. The aim of this research was to determine the influence of motivation, achievement, work experience and competency on the performance of nurses at RSJD Dr Amino Gondohutomo, Central Java Province. The method used in this research was quantitative descriptive, the number of samples used was 71 respondents from part of the existing population which had been obtained using the Slovin technique. The results of this research showed that the four variables of motivation, achievement, work experience and competence simultaneously influenced the performance of nurses at RSJD Dr Amino Gondohutomo, Central Java Province. The results of the motivation variable partially influence the performance of nurses at RSJD Dr Amino Gondohutomo, Central Java Province. The results of the achievement variable partially influence the performance of nurses at RSJD Dr Amino Gondohutomo, Central Java Province. The results of the work experience variable partially influence the performance of nurses at RSJD Dr Amino Gondohutomo, Central Java Province. The results of the competency variable partially influence the performance of nurses at RSJD Dr Amino Gondohutomo, Central Java Province. Suggestions are expected to use other independent variables, for example education, work discipline, wages, leadership, workload and so on.
Co-Authors A.A, Iskandar Adelita, Ira Aderia, Septa Affandy, Febrina Alie, Maria S Alie, Maria Septijantini Ananda, Shinta Merinda Andala Rama Putra Barusman Andi Surya, Andi Anjeli, Triana ashari, regina salsabila Bakti, Umar CN, Yudhinanto Damanik, Septa Damewanti Defrizal Defrizal Desmon , Desmon Desmon, Desmon Dinata, Maryo Dinata, Mayta Dirayati, Fadhilah Dwi Astuti Elvira, Dhenita Fadlika, Fadlika Habiburahman, Habiburahman Habiburrahman Habiburrahman, Habiburrahman Hairudin Hairudin, Hairudin Hasbullah , Hasbullah Hasbullah Hasbullah Helmita, Helmita Heriyanto, Tyfani Hermansyah Hermansyah Isabella, Astrid Aprica Iskandar Ali Alam Kesuma, Rangga Patti Khoiriah, Nisaul Kurnia, Dina Livana Ph, Livana Loliyana, Rina Loliyani, Rini M. Nasir M. Yusuf Sulfarano Barusman Maryana, Titin Megasari , Megasari Megasari, Megasari Mutiara N, Indah Nafisiah, Salwa Nita Rahmawati, Nita Novilasari, Pipit Nugroho, Yudhinanto Cahyo Nur Salma, Nur Pipit Novila Sari Prasetyo, Ginanjar Purnomo, Rosyana F Raras, Pungky Nanda Renandi , Renandi Reny WA, Armalia Restiana, Kodimah Rini, Prima Rosyana Fitria Purnomo Safitri, Febri Dwi Sari, Pipit Novila Sekarsari, Meita Septijantini Alie, Maria Silvia, Dewi Suci, Isti Diana Sulastri, Yayuk Sumbogo, Bambang Supriyanto Susi Indriyani Tyas Desita Wengrum WA, Armalia Reny Wengrum, Tyas D Yodhi Yuniarthe Yudhinanto , Yudhinanto Yudhinanto, Yudhinanto Yusda, Desi Derina Zainab Zainab