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PENGARUH KINERJA KEUANGAN, KINERJA SOSIAL, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Yosua; Hanna
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Jurnal Akuntansi

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Abstract

This study examines the influence of corporate financial performance, corporate social performance, and environmental performance on company value. Company value is measured by Price to Book Value (PBV). Company’s financial performance includes profitability as proxied by Return on Equity Ratio (ROE) and solvency proxied by Debt to Equity Ratio (DER), corporate social performance is proxied by disclosure index which is based on G4 reporting standard published by GRI, and environmental performance is proxied by PROPER index published by the Ministry of Environment. Sample of the companies in this research are all companies listed on the Indonesia Stock Exchange in 2011-2015 consistently and following the PROPER assessment program by the Ministry of Environment and Living. Regression results using SPSS 24 and EViews 6 indicate that the company’s financial performance profitability has a positive effect on corporate value, while the company’s financial performance solvency, corporate social performance, and corporate social performance have no effect on firm value. Keywords: Company Value, Company’s Financial Performance, Corporate Social Performance,Corporate Social Performance.
PENGARUH KINERJA KEUANGAN, KINERJA SOSIAL, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN Yosua; Hanna
Jurnal Akuntansi Vol. 18 No. 1, Januari - Juni 2018
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v18i1.2294

Abstract

This study examines the influence of corporate financial performance, corporate social performance, and environmental performance on company value. Company value is measured by Price to Book Value (PBV). Company’s financial performance includes profitability as proxied by Return on Equity Ratio (ROE) and solvency proxied by Debt to Equity Ratio (DER), corporate social performance is proxied by disclosure index which is based on G4 reporting standard published by GRI, and environmental performance is proxied by PROPER index published by the Ministry of Environment. Sample of the companies in this research are all companies listed on the Indonesia Stock Exchange in 2011-2015 consistently and following the PROPER assessment program by the Ministry of Environment and Living. Regression results using SPSS 24 and EViews 6 indicate that the company’s financial performance profitability has a positive effect on corporate value, while the company’s financial performance solvency, corporate social performance, and corporate social performance have no effect on firm value. Keywords: Company Value, Company’s Financial Performance, Corporate Social Performance,Corporate Social Performance.
a Yosua
EMaBi: Ekonomi Dan Manajemen Bisnis Vol. 3 No. 1 (2024): EMaBi: Jurnal Ekonomi Dan Manajemen Bisnis
Publisher : Fakultas Bisnis

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Abstract

Data untuk penelitian ini dikumpulkan melalui teknik Sampling Purposive untuk mengumpulkan data dari 120 responden melalui kuesioner selama 12 hari. Hasil analisis menunjukkan bahwa kualitas pelayanan, harga, dan promosi secara bersama-sama berpengaruh terhadap keputusan pembelian di Toko Ajer melalui Tokopedia, dengan R Square sebesar 67,8%. Temuan ini menyoroti pentingnya perbaikan dalam kualitas pelayanan, penataan variasi harga yang lebih standar, dan strategi promosi yang lebih terarah untuk meningkatkan keputusan pembelian pelanggan. Selain itu hasil uji  F menunjukkan bahwa ketiga variabel bebas tersebut secara signifikan mempengaruhi keputusan pembelian. Oleh karena itu, disarankan agar Toko Ajer memperhatikan aspek-aspek tersebut dalam upaya meningkatkan kinerja penjualan mereka di platform e-commerce. Implementasi perbaikan ini diharapkan dapat memberikan pengalaman belanja yang lebih baik bagi pelanggan, sehingga memperkuat posisi Toko Ajer di pasar e-commerce.
Analisis Pengendalian Persediaan Beverage dengan Metode Economic Order Quantity (EOQ) di Store Room THE 1O1 Hotel Bali Oasis Sanur Yosua; Suarjana, I Wayan
Seminar Ilmiah Nasional Teknologi, Sains, dan Sosial Humaniora (SINTESA) Vol. 7 (2025): PROSIDING SINTESA
Publisher : LPPM Universitas Dhyana Pura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36002/snts.v7i.3669

Abstract

Industri perhotelan merupakan jenis usaha yang mengedepankan kualitas pelayanan. Adanya layanan yang baik dalam memenuhi kebutuhan konsumen seperti akomodasi beverage menjadi hal yang penting bagi hotel dalam menjaga ketersediaan pasokan agar dapat memenuhi kebutuhan operasional hotel. Penelitian ini bertujuan untuk mengetahui pengendalian persediaan beverage di THE 1O1 Hotel Bali Oasis Sanur dengan menggunakan metode Economic Order Quantity (EOQ) yang meliputi biaya pemesanan dan biaya penyimpanan. Teknik pengumpuan data yang lakukan adalah melalui wawancara dengan pihak cost controller yang ada di THE 1O1 Hotel Bali Oasis Sanur, observasi, dan studi dokumentasi. Data yang digunakan dalam penelitian ini merupakan data primer dan data sekunder yang kemudian diolah dengan teknik analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa dengan menggunakan metode Economic Order Quantity (EOQ), pihak hotel dapat menurunkan jumlah biaya pemesanan dan biaya penyimpanan serta meminimalisir terjadinya penumpukan item di gudang sehingga menimbulkan biaya yang lebih ekonomis. Berdasarkan hasil penelitian, saran yang penulis berikan kepada THE 1O1 Hotel Bali Oasis Sanur adalah sebaiknya pihak hotel menerapkan metode Economic Order Quantity (EOQ) dalam pengendalian persediaan beverage serta menjadikan metode Economic Order Quantity (EOQ) sebagai acuan dalam menentukan jumlah stok pengaman dan jumlah titik pemesanan kembali di masa mendatang.
METODE DISKUSI DALAM PUSARAN PENDIDIKAN AGAMA KRISTEN PADA ERA DIGITAL Aser Lasfeto; Anastasia Runesi; Jeany Nanan Wafumilena; Yosua; Rusniati Manik
Edukasi : Jurnal Pendidikan Agama Kristen Vol 12 No 1 (2021): Edukasi: Jurnal Pendidikan Agama Kristen
Publisher : Bethel Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47562/edk.v12i1.360

Abstract

The digital era demands a transformation in teaching methodologies to align with the needs of modern education. The discussion method, deeply rooted in a rich educational tradition from the times of Socrates to the contemporary era, remains relevant due to its effectiveness in shaping students' critical thinking and communication skills. This study explores the implementation of the discussion method in the context of digital learning, focusing on the use of technologies such as Google Classroom, which facilitates student dialogue and collaboration without spatial and temporal boundaries. Through a qualitative approach and literature review, this study identifies that the discussion method not only enhances student engagement but also supports collaborative learning and a deep understanding of the material. Teachers, in their role as facilitators, are at the forefront of designing and leading discussions that enable students to express their views effectively, listen empathetically, and collaborate in problem-solving. Despite facing challenges such as uneven student participation and the need for high-level facilitation skills from teachers, the discussion method remains a vital tool in the pedagogical toolkit for 21st-century education. This research confirms that with appropriate technological support and effective strategies, discussions can greatly enrich students' learning experiences, preparing them not only academically but also as critical thinkers and responsible citizens.
Evaluasi Implementasi Sistem Perpustakaan Universitas Esa Unggul Kebon Jeruk Dengan Metode Fitgap Dan Risk Analysis Yosua; Malabay
IKRA-ITH Informatika : Jurnal Komputer dan Informatika Vol. 9 No. 2 (2025): IKRAITH-INFORMATIKA Vol 9 No 2 Juli 2025
Publisher : Fakultas Teknik Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-informatika.v9i2.4384

Abstract

The existing system in the organization will always have changes following the times and newneeds that exist. So that an evaluation is needed, this research aims to find out whether the librarysystem currently implemented is suitable (Fit) or there are still gaps (Gap), which then from theseresults will be used FMEA method based on the existing Gap value, so as to provide suggestionsand evaluation results to achieve the goals of system development. The result of this study is thatthe implemented library system is considered to have a Degree of Fit of 91% (20 userrequirements), Degree of Partial 9% (2 user requirements), Degree of Gap 0% (0 userrequirements). Thus it is concluded that the current library system is still in accordance with userneeds.However, development can be carried out so that the systemcan bemore optimal inmeetinguser needs.