Garuda - Garba Rujukan Digital

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

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

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

EVALUATION OF BUSINESS PROCESS AND UNDERSTANDING OF FINANCIAL LITERACY IN FISH CULTIVATOR GROUP Masnila, Nelly; Mayasari, Riana; Isa, Indra Griha Tofik; Hendradinata, Hendradinata
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 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.v5i4.3324

The specific purpose of this research is to know the business process of fish farming and to find out the problems and opportunities to produce Appropriate Technology (TTG) in fish farming with IoT. Data collection techniques used were observation, literature study and interviews. The data validity test was carried out before data analysis with credibility test through Triangulation, Member Check, and negative case analysis techniques. Data analysis used thematic analysis. The coding technique used was divided into three, namely: open coding, axial coding, and selective coding. The problems in business processes and understanding of financial literacy are the inability of human resources.

Assistance in optimizing production and sales for MSME Skippy Cookie "AYU" in Sukodadi Village, Palembang Isa, Indra Griha Tofik; Mayasari, Riana
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 7, No 1 (2022): February 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v7i1.5956

UMKM becomes the driving force of the community's economy and becomes a contributor to the income of a region. Palembang is an area that has an even distribution of UMKM in each sub-district, one of them is UMKM Kue Skippy "AYU" which is located in Sukodadi. UMKM Skippy Cookie "AYU" was formed in 1992 and produced peanut cookies as a home industry. Skippy Cookie "AYU" has a distinctive taste that is different from similar skippy cookies and can be a potential product for the Sukodadi area. UMKM skippy cookie "AYU" is a pillar of economic activity for the surrounding community. The problems that occur are no legality of the product, the lack of variety of skippy cookie produced, and no good financial management and factory management. So that this activity aims to increase the income and productivity of UMKM partners through the stages of methods assistance for P-IRT Legalization, assistance for skippy cookie product innovation, marketing training, and factory management assistance, and (4) Evaluation. The result of this activity is an increase in partners' income and productivity from 65% to 80%.

Diseminasi Teknologi Pembudidaya Ikan pada Kelompok Pembudidaya Ikan di Kelurahan Demang Lebar Daun Griha Tofik Isa, Indra; Mayasari, Riana; Rahmanda Putra, Rian
Literasi Jurnal Pengabdian Masyarakat dan Inovasi Vol 2 No 1 (2022)
Publisher : Pengelola Jurnal Politeknik Negeri Ketapang Jl. Rangga Sentap, Dalong Sukaharja, Ketapang 78813. Telp. (0534) 3030686 Kalimantan Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58466/literasi.v2i1.1205

The fisheries sector is the main part of the people of South Sumatra because fish is the main material for common snack in South Sumatera such as pempek, pindang, tekwan and others. However, the availability in the market is less stable resulting in high fluctuating prices. The main problem that causes this condition to occur upstream is the process of feeding by fish farmers include “Macan Kumbang” Fish Cultivator Group. In this process there is inefficiency up to 75%. In general the “Macan Kumbang” Fish Cultivators have not been introduced with the help of technology. The priority problems faced by partners are the provision of fish feed is not timely,frequent overfeeding,pond water quality is difficult to measure,there is no fish farming waste management yet,partners have difficulty in predicting the return on capital from fish farming. So that in this activity the aim is to build IoT-based fish farming technology that is integrated with Urban Farming which can provide added value for the fish farming results of the Panther Panther fish cultivator group. The implementation method is carried out by socialization,identification of needs,tool design,making tools with assembly process,operation Testing,operational Assistance of various elementstransfer of technology through training.

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

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.

THE INFLUENCE OF ACCOUNTABILITY IN VILLAGE FUND ALLOCATION, VILLAGE POLICIES, AND VILLAGE INSTITUTIONS ON TOURISM MANAGEMENT (AN EMPIRICAL STUDY OF EDUTOURISM IN TELUK PEREPAT) Fadila, Uci Khusnul; Mayasari, Riana; Alfiansyah, Deni Widi; Agustina, Ryna; Permata, Shakila Putri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.11906

The main objective of this study is to investigate how accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community influences the financial management of edutourism. The research methodology adopted is a comparative causal research approach, aiming to explore the cause-and-effect relationships among various factors. The study specifically took place at Eduwisata Teluk Perepat in Tanjung Pinang II Village, focusing on the local community as the research population. Data collection involved using a purposive sampling method, resulting in a sample size of 70 respondents. Information was gathered through a questionnaire, and subsequent analysis was carried out using multiple linear regression tests performed with SPSS version 25. The research findings reveal that accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community, both separately and in combination, significantly influence the financial management of Eduwisata Teluk Perepat in Tanjung Pinang Village II.

ANALISIS PENERAPAN PERHITUNGAN PPH 21 ORANG PRIBADI SEBELUM DAN SESUDAH PENERAPAN PP 58 DAN PMK 168 TAHUN 2023 PADA CV MUDA RIA Astuti, Indriani Indah; Satriawan, Indra; Mayasari, Riana
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15546323

The latest tax regulations adaptation in Indonesia, namely Government Regulation Number 58 of 2023 and Regulation of the Minister of Finance Number 168 of 2023 still have challenges. One of the companies that has not implemented this latest regulation is CV Muda Ria. A case study was conducted on CV Muda Ria to test the implementation of Government Regulation Number 58 of 2023 and Regulation of the Minister of Finance Number 168 of 2023. The research methodology used is descriptive qualitative, with data collection through of company documents, tax regulations, as well as interviews with CV Muda Ria management. Mathematical data analysis using formulas and calculations in accordance with Regulation of the Minister of Finance Number 168 of 2023 using Microsoft Excel. The results of the research shows that there is no difference in a case study of employee A of CV Muda Ria, before and after adaptations of Government Regulation Number 58 of 2023 and Regulation of the Minister of Finance Number 168 of 2023, payable income tax is NIHIL. Even though payable tax income is NIHIL, CV Muda Ria still has an obligation to calculate and report income tax in accordance with the latest regulations. Therefore, CV Muda Ria is highly recommended to adopt this new regulation for accurate calculation of Income Tax. Keywords: Calculation of Income Tax Article 21, Government Regulation 58 of 2023, Minister of Finance Regulation 168 of 2023

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

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 ACCOUNTABILITY IN VILLAGE FUND ALLOCATION, VILLAGE POLICIES, AND VILLAGE INSTITUTIONS ON TOURISM MANAGEMENT (AN EMPIRICAL STUDY OF EDUTOURISM IN TELUK PEREPAT) Fadila, Uci Khusnul; Mayasari, Riana; Alfiansyah, Deni Widi; Agustina, Ryna; Permata, Shakila Putri
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.11906

The main objective of this study is to investigate how accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community influences the financial management of edutourism. The research methodology adopted is a comparative causal research approach, aiming to explore the cause-and-effect relationships among various factors. The study specifically took place at Eduwisata Teluk Perepat in Tanjung Pinang II Village, focusing on the local community as the research population. Data collection involved using a purposive sampling method, resulting in a sample size of 70 respondents. Information was gathered through a questionnaire, and subsequent analysis was carried out using multiple linear regression tests performed with SPSS version 25. The research findings reveal that accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community, both separately and in combination, significantly influence the financial management of Eduwisata Teluk Perepat in Tanjung Pinang Village II.

Title

Found 13 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 13 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 13 Documents
Search