Tri Maryani
STIEPARI Semarang

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Kompak : Jurnal Ilmiah Komputerisasi Akuntansi

Analisis Kredit Koperasi Karya Cipta Mandiri Dalam Meningkatkan Pendapatan Usaha Sari Meliana Gulo; Dyah Palupiningtyas; Tri Maryani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1765

Abstract

This research aims to analyze the contribution of credit, level of member satisfaction, and credit services to increasing business income through credit services for members of the Karya Cipta Mandiri Cooperative in Sendangwaru Village, Semarang Regency, Central Java. Using a quantitative approach and SPSS statistical tools, research was conducted on 150 cooperative members who used credit for productive activities. According to the results of descriptive statistical data analysis, member satisfaction levels, credit services, credit contributions, and income increases are all average variables. Classic assumptions such as normality, heteroscedasticity, multicollinearity, and autocorrelation were tested to verify the multiple linear regression model used in the research. According to multiple linear regression analysis, credit contribution and member satisfaction levels have a positive and significant effect on increasing members' business income. In contrast, credit services are not proven to have a significant effect on increasing income. Simultaneous and partial tests show that the three independent variables influence the dependent variable simultaneously.
Dissecting Indonesian Insurance Profitability and Efficiency: Du Pont Diagnostic Tool. Guntur Tri Hidayatulloh; Dyah Palupiningtyas; Tri Maryani
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 2 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i2.1905

Abstract

This research compares the financial performance of insurance companies in Indonesia using the Du Pont method, identifies the determinants of differences in profitability and efficiency, and provides strategic recommendations. The methodology involves analyzing the 2023 audited financial statements of PT Asuransi Dayin Mitra Tbk and PT Asuransi Bintang Tbk as samples, applying the Du Pont method, financial ratios, and qualitative analysis. The results reveal a significant difference in profitability, with PT Asuransi Dayin Mitra Tbk excelling in net profit margin, asset turnover, and a conservative capital structure, while PT Asuransi Bintang Tbk outperforms in underwriting risk management, claims handling, and aggressive marketing strategies. Strategic recommendations include maintaining strengths, exploring revenue growth, enhancing cost efficiency, and adjusting capital structure. This research contributes to understanding the dynamics of financial performance in the Indonesian insurance industry.