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ANALISIS KINERJA KEUANGAN PERUSAHAAN DIDASARKAN PADA DU PONT SYSTEM Prasetya, Hendra; Azizah, Nurul
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

Assessing financial performance is important for companies to stay competitive and grow sustainably. The Du Pont System evaluates profitability and asset use by analyzing key ratios. This helps identify factors that impact financial success. This research aims to analyze and evaluate the financial success of PT. Indofood CBP Sukses Makmur Tbk. over the years 2021-2023 by applying the Du Pont System methodology. Secondary data is utilized for this research. The result is that in 2023 the Return On Asset (ROA) value will be 7.10%, an increase from the previous year's 4.94% and the Return On Equity (ROE) value will be 13.63%, an increase from the previous year's 9.93%. The financial performance of PT has shown positive development. Indofood CBP Sukses Makmur tbk. can be considered to be performing well. The factors that need to be considered so that financial performance improves are the control and efficiency of expenses or costs which have an impact on achieving net profit.
Mewujudkan Pemasyarakatan yang Humanis melalui Community-Based Correction Building a Humane Prison System with Community-Based Correction Subroto, Mitro; Prasetya, Hendra
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024)
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

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Abstract

Abstrak: Artikel ini membahas pendekatan Community-Based Correction (CBC) sebagai bentuk reformasi sistem pemasyarakatan yang lebih humanis dan berorientasi pada rehabilitasi serta reintegrasi sosial narapidana. CBC menekankan pentingnya keterlibatan masyarakat dalam proses pembinaan melalui kegiatan kerja sosial, konseling, pelatihan keterampilan, dan pendampingan spiritual. Tujuan utama dari pendekatan ini adalah untuk menekan angka residivisme dan memberikan kesempatan kedua kepada mantan narapidana agar dapat berkontribusi secara positif di masyarakat. Meskipun implementasi CBC di Indonesia menghadapi berbagai tantangan seperti keterbatasan sumber daya, stigma sosial, dan kurangnya sinergi antar pemangku kepentingan, pendekatan ini terbukti lebih efektif dibandingkan sistem pemasyarakatan konvensional yang cenderung represif. Dengan dukungan kebijakan, partisipasi aktif masyarakat, serta kerjasama lintas sektor, CBC diyakini mampu mewujudkan sistem pemasyarakatan yang lebih adil, inklusif, dan bermartabat. Artikel ini menyimpulkan bahwa CBC bukan hanya pendekatan alternatif, melainkan solusi strategis dalam menciptakan keadilan yang berorientasi pada pemulihan dan kemanusiaan.Kata kunci: Community-Based Correction, pemasyarakatan humanis, reintegrasi sosial, keadilan restoratif, rehabilitasi narapidana.
DETERMINAN PENGELUARAN KESEHATAN DI ASEAN: STUDI KASUS TAHUN 2012- 2021 Prasetya, Hendra; Perwithosuci, Winny
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17055

Abstract

Healthcare spending in ASEAN countries has been increasing along with economic growth, changes in the aging population, and urbanization. The growing number of elderly people and differences in mortality rates across countries create challenges in healthcare financing. This study aims to understand how economic growth, the elderly population, the labor force, and mortality rates affect healthcare spending in 10 ASEAN countries from 2012 to 2021. To analyze these relationships, the study uses statistical methods that compare different models for more accurate results. The findings show that higher economic growth and a larger elderly population lead to increased healthcare spending. Meanwhile, the effect of mortality rates on healthcare spending varies depending on the quality of healthcare infrastructure in each country. Additionally, urbanization also plays a role in driving healthcare spending. It is hoped that this research can help the government in determining policies in the health system in each country.
Efektivitas Program Pembinaan Kemandirian Paris Bakery dalam Meningkatkan Life Skill Narapidana di Lembaga Pemasyarakatan Kelas IIA Balikpapan Prasetya, Hendra; Kurniawan, Andi
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 4 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i4.2036

Abstract

Pembinaan narapidana melalui pelatihan keterampilan kerja merupakan bagian integral dari sistem pemasyarakatan. Penelitian ini bertujuan untuk mengetahui dan menganalisis efektivitas program tersebut berdasarkan teori efektivitas Sutrisno dan teori life skill WHO. Penelitian menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara mendalam, observasi, dan dokumentasi yang dilaksanakan langsung di lingkungan kerja pembinaan. Hasil penelitian menunjukkan bahwa program ini mampu meningkatkan keterampilan kognitif, sosial, dan praktis narapidana yang mengikuti pembinaan. Narapidana menjadi lebih disiplin, bertanggung jawab, serta memiliki keterampilan teknis seperti memproduksi roti, mengatur proses pengemasan, dan mengelola bahan baku secara efisien. Dari lima indikator teori efektivitas, empat indikator telah berjalan baik yaitu ketepatan waktu, perubahan nyata, pencapaian tujuan, dan ketepatan sasaran. Namun, indikator pemahaman program belum berjalan maksimal karena masih ada narapidana yang belum memahami arah jangka panjang program secara utuh. Faktor pendukung meliputi kerja sama dengan mitra kerja, sistem kerja yang tertata, peran petugas pembinaan, serta motivasi internal narapidana. Sedangkan faktor penghambat mencakup keterbatasan pelatih profesional, sarana produksi, belum adanya pelatihan lanjutan, dan tidak adanya seleksi berbasis minat dan bakat secara objektif
BRAND IMAGE, PRICE, AND PROMOTION: HOW DO THEY AFFECT SAMSUNG SMARTPHONE PURCHASE DECISIONS Prasetya, Hendra; Azizah, Nurul
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.795

Abstract

This study seeks to analyze how brand image, price, and promotion impact the buying choices of SAMSUNG brand smartphones among students at the Faculty of Economics and Business, Wijaya Kusuma University Surabaya. The target group for this research includes students enrolled in the Faculty of Economics and Business at Wijaya Kusuma University in Surabaya. The sample characteristics include FEB UWKS students who have purchased and used SAMSUNG brand smartphones. The number of respondents in the sample was 96. The findings from the analysis of multiple linear regression and hypothesis testing using t-tests reveal that factors such as brand image, price, and promotion have a strong and favorable impact on the purchasing choices of SAMSUNG brand smartphones among students studying at the Faculty of Economics and Business in Wijaya Kusuma University, Surabaya. To improve consumer purchasing decisions, companies are expected to: (1) Enhance brand image by building a reputable company, increasing consumer satisfaction, and improving product quality; (2) Set more affordable prices that align with quality and benefits and maintain competitiveness; and (3) Conduct promotions that: (a) Utilize various promotional media and (b) Convey clear, interesting, and easy-to-understand messages.