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Analisis Rasio Keuangan untuk Penilaian Kinerja Keuangan PT Semen Indonesia (Persero) Tbk Wahyu Agustin Milasari; Nuryadi Nuryadi
Journal Economic Excellence Ibnu Sina Vol. 1 No. 3 (2023): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v1i3.307

Abstract

This research aims to analyze financial statements with the ratio techniques at PT Semen Indonesia (Persero) Tbk. period 2020 – 2021. The data studied is in the form of the financial statements of PT Semen Indonesia (Persero) Tbk. period 2020 – 2021. The data collection technique used is a documentation technique. The data analysis technique used is a qualitative descriptive analysis technique. The results of this research are based on the Liquidity Ratio using three formulas namely Current Ratio, Quick Ratio, and Cash Ratio with the company financial performance not good. The Solvency Ratio uses two formulas namely Debt To Asset Ratio and Debt To Equity Ratio with the company financial performance not good. Profitability ratio use three formulas namely Return on Assets and Return on Equity with the company financial performance not good, and Gross Profit Margin with the company financial performance good. Activity ratio use three formulas namely Total Asset Turnover Ratio and Inventory Turnover Ratio with the company financial performance not good, and Receivable Turnover Ratio with the company financial performance good. The benefits of liquidity ratios, solvency ratios, profitability ratios, and activity ratios are to assess the financial performance of the company whether in good condition or otherwise.
ANALYSIS OF MARKETING STRATEGIES ON CUSTOMER SATISFACTION AND LOYALTY AT PT. INDOMARCO PRISMATAMA Nuryadi Nuryadi; Nur Hidayah; Yoga Putra Permana; Muhtar Muhtar; Priyo Utomo
WORLDVIEW ( Development economic and sharia studies journal ) Vol 1 No 2 (2022): WORLDVIEW ( Jurnal Ekonomi Bisnis dan Sosial Sains )
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/worldview.v1i2.318

Abstract

This study aims to determine how marketing strategies affect customer satisfaction, how marketing strategies affect customer loyalty. Companies must have effective methods to improve optimal marketing strategies. The method that the researcher uses in this research is the qualitative method, the data analysis method uses descriptive data analysis, which is carried out through interviews in accordance with the provisions. Based on the results of this study, it is stated that the marketing strategy is very influential on customer satisfaction, which is evidenced by the perceived quality of customers when shopping at Indomaret. Forming trust and consumers tend to believe when they already know and know the optimal service at Indomaret in the East Java area. Marketing strategy is also very influential on customer loyalty, this is evidenced by repurchasing (repeat orders) and positive responses that support and agree if the goods sold at Indomaret are safe and reliable so that consumer confidence in the goods or products becomes high and weak so that it can affect interest buy.
KAJIAN LITERATUR IMPLEMENTASI ETIKA DIGITAL DALAM PERSPEKTIF MANAJEMEN SUMBER DAYA MANUSIA PADA MAHASISWA PERGURUAN TINGGI Nuryadi Nuryadi; Dewi Anjani; Sukma Ludda E.P; Genies Fitri O; Fassa Lukshod
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 02 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i02.2298

Abstract

This study aims to analyze and synthesize the concept of digital ethics from a Human Resource Management (HRM) perspect ive and its relationship with the development of student professional ism in higher education. The research employs a qualitative approa ch using a narrative literature review method of 18 scientific articles published between 2017 and 2025 and indexed in Google Scholar. The findings of the literature review indicate that digital ethics serves as a normative foundation in shaping students’ digital professional ism, particularly in managing digital identity and online reputation. The relationship between digital ethics and professionalism is not always direct, as it is influenced by mediating factors such as digital literacy, academic culture, institutional policies, and students’ level of commitment. From an HRM perspective, digital ethics should be positioned as part of behavioral competency integrated into character development and students’ work readiness. This study highlights the importance of integrating digital ethics into human resource development systems in higher education to foster adaptive and responsible professionals in the era of digital transformation.
Digital Business Transformation: A Systematic Literature Review On Models, Strategies, And Challenges In The Digital Economy Era Toong Hai Sam; Nuryadi Nuryadi; Komarun Zaman
International Journal of Economics, Science, and Education Vol. 3 No. 2 (2026): International Journal of Economics, Science, and Education (IJESE)
Publisher : CV Pena Jaya Pers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65254/ijese.v3i2.80

Abstract

Purpose: This study examines Indonesia’s transition toward sustainable development in achieving the 2045 Golden Indonesia Vision by analyzing the performance and challenges reflected in four major sustainability indices: the Green Economy Index (GEI), Indonesian Blue Economy Index (IBEI), Environmental Quality Index (EQI), and Regional Competitiveness Index (RCI). It aims to provide a comprehensive understanding of how these indices collectively portray sustainability progress and reveal structural gaps. Design/methodology/approach:This study employs a systematic literature review approach by synthesizing data from government reports, official publications, and academic journals. Each index is analyzed based on its conceptual framework, measurement methodology, and key findings to identify patterns, inconsistencies, and policy implications. Findings: The findings reveal a complex and sometimes contradictory picture of sustainable development in Indonesia. The GEI indicates progress mainly driven by improvements in the socio-economic dimension, while the environmental dimension remains relatively weak. The EQI demonstrates fluctuations, particularly in Marine Water Quality (MWQ), highlighting a gap between blue economy ambitions and environmental realities. The IBEI records a relatively low national score (43.98), suggesting that Indonesia’s blue economy development is still at an early stage. Furthermore, the RCI reveals significant regional disparities in competitiveness, which may hinder inclusive and balanced sustainable development. Research limitations/ implications: This study is limited to secondary data and literature-based analysis. Future research is recommended to incorporate empirical and quantitative approaches to validate the findings and explore interrelationships among indices as well as regional dynamics. Practical implications: The results highlight the need for more integrated and balanced policy strategies, particularly in strengthening environmental performance, aligning blue economy initiatives with ecological sustainability, and reducing regional disparities. Policymakers should enhance cross-sectoral coordination to achieve inclusive and sustainable national development. Originality/value: This study provides a comprehensive synthesis of Indonesia’s key sustainability indices, offering a holistic perspective that highlights inconsistencies and structural challenges often overlooked in single-index analyses.
Mengkaji Kesesuaian Data HPP, PPN, dan Depresiasi Aset Tetap dalam Menanggapi SP2DK CV NCT Amalia Putri Cahyani; Priyo Utomo; Aisyah Darti Megasari; Nuryadi Nuryadi
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1363

Abstract

Penelitian ini bertujuan untuk mengevaluasi efektivitas ekualisasi Harga Pokok Penjualan (HPP), SPT Masa Pajak Pertambahan Nilai (PPN), dan penyusutan aktiva tetap sebagai instrumen dalam menanggapi indikasi ketidaksesuaian yang teridentifikasi dalam Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK) yang diterima oleh CV NCT. SP2DK merupakan instrumen pengawasan kepatuhan material yang digunakan oleh Direktorat Jenderal Pajak untuk menguji kesesuaian pelaporan perpajakan wajib pajak. Penelitian ini menggunakan metode deskriptif kualitatif dengan memanfaatkan data primer dan sekunder yang diperoleh melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa penerapan ekualisasi pajak secara sistematis mampu mengidentifikasi dan menjelaskan perbedaan data antara laporan keuangan dan pelaporan perpajakan, sehingga dapat memberikan klarifikasi yang memadai terhadap indikasi ketidaksesuaian yang ditemukan oleh otoritas pajak. Selain memastikan pemenuhan kewajiban perpajakan sesuai dengan ketentuan yang berlaku, temuan ini memberikan kontribusi akademik terhadap pengembangan literatur kepatuhan pajak dengan menunjukkan bahwa mekanisme ekualisasi tidak hanya berfungsi sebagai alat rekonsiliasi administratif, tetapi juga sebagai instrumen mitigasi risiko ketidakpatuhan dan peningkatan kualitas pelaporan pajak. Dengan demikian, penelitian ini memperkaya kajian mengenai strategi pengelolaan kepatuhan pajak perusahaan dalam menghadapi pengawasan berbasis data yang semakin intensif.   This study aims to evaluate the effectiveness of equalization between Cost of Goods Sold (COGS), Value Added Tax (VAT) Periodic Tax Returns, and fixed asset depreciation as instruments for responding to discrepancies identified in the Request for Explanation of Data and/or Information Letter (SP2DK) received by CV NCT. In the taxation context, SP2DK serves as a material compliance monitoring instrument employed by the Directorate General of Taxes to assess the consistency and accuracy of taxpayers’ reporting. This research adopts a qualitative descriptive approach by utilizing both primary and secondary data collected through observation, interviews, and documentation. The findings indicate that a systematic tax equalization process is effective in identifying and explaining discrepancies between financial statements and tax reports, thereby providing adequate clarification regarding inconsistencies detected by the tax authority. In addition to ensuring that the company’s tax obligations are fulfilled in accordance with prevailing regulations, the results contribute to the tax compliance literature by demonstrating that tax equalization functions not merely as an administrative reconciliation tool but also as a mechanism for mitigating non-compliance risks and improving the quality of tax reporting. Therefore, this study enriches the discourse on corporate tax compliance strategies, particularly in addressing increasingly intensive data-driven tax supervision practices.
Strategi Perencanaan Pajak PPh Badan dalam Meminimalisir Beban di CV. AKU Salsabila Indranifia; Nur Aini Anisa; Andrik Gastri Widjatmiko; Nuryadi Nuryadi
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1366

Abstract

Tujuan penelitian ini adalah untuk menganalisis penerapan perencanaan pajak (tax planning) dalam upaya meminimalkan beban Pajak Penghasilan (PPh) Badan pada CV. AKU. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Data yang digunakan terdiri atas data primer dan data sekunder yang berkaitan dengan aktivitas operasional serta kewajiban perpajakan perusahaan. Analisis dilakukan dengan mengidentifikasi perlakuan perpajakan yang diterapkan perusahaan, kemudian membandingkannya dengan alternatif strategi tax planning yang sesuai dengan ketentuan perpajakan yang berlaku. Hasil penelitian menunjukkan bahwa perusahaan belum menerapkan tax planning secara optimal sehingga masih terdapat peluang efisiensi pajak yang dapat dilakukan secara legal. Penerapan strategi tax planning yang tepat mampu menurunkan beban Pajak Penghasilan Badan dari Rp22.619.815 menjadi Rp18.690.337 atau menghasilkan penghematan pajak sebesar Rp3.929.479. Temuan ini menunjukkan bahwa perencanaan pajak yang dilakukan secara sistematis dapat menjadi instrumen penting dalam meningkatkan efisiensi fiskal perusahaan tanpa melanggar peraturan perpajakan yang berlaku. Oleh karena itu, perusahaan perlu mengoptimalkan strategi tax planning sebagai bagian dari kebijakan pengelolaan keuangan dan kepatuhan perpajakan.   The purpose of this study is to analyze the implementation of tax planning as an effort to minimize Corporate Income Tax expenses at CV. AKU. This study employs a qualitative descriptive method, with data collected through observation, interviews, and documentation. The data consist of both primary and secondary sources related to the company’s operational activities and tax obligations. The analysis was conducted by identifying the tax treatment applied by the company and comparing it with alternative tax planning strategies in accordance with prevailing tax regulations. The results indicate that the company has not implemented tax planning optimally, resulting in opportunities for legal tax efficiency that remain unutilized. The application of an appropriate tax planning strategy was able to reduce the company’s Corporate Income Tax expense from IDR 22,619,815 to IDR 18,690,337, generating tax savings of IDR 3,929,479. These findings demonstrate that systematic tax planning can serve as an important instrument for improving a company’s fiscal efficiency while maintaining compliance with applicable tax laws and regulations. Therefore, companies should optimize tax planning strategies as part of their financial management and tax compliance policies.
Integrated Smart Agriculture, and Sustainable Tourism Model for Advancing Green Economy And Food Self-Sufficiency In Wonosalam Village Nuryadi Nuryadi; Ony Thoyib Hadiwijaya; Koesriwulandari Koesriwulandari; Muhammad Ikhsan Setiawan; Che Zalina Zulkifli; Zulfiya Khabirova
International Journal of Engineering, Science and Information Technology Vol 6, No 3 (2026)
Publisher : Malikussaleh University, Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52088/ijesty.v6i3.1855

Abstract

This study explores the integration of ecotourism and smart agriculture as a strategic approach to strengthening the green economy and achieving local food sovereignty in Wonosalam Village, Jombang Regency, Indonesia. The research develops and validates a solar-powered smart durian farming system that integrates renewable energy, precision irrigation, organic fertilization, environmental sensing, Internet of Things (IoT) technology, and artificial intelligence (AI)-based decision support. The proposed system continuously monitors key environmental parameters, including soil moisture, temperature, humidity, solar radiation, and nutrient conditions, enabling real-time recommendations for irrigation, fertilization, and crop management. A mixed-methods approach combining field observations, stakeholder engagement, system validation, and performance evaluation was employed to assess the technological, environmental, and socio-economic impacts of the integrated model. The findings demonstrate that the implementation of intelligent farming technologies significantly improves durian productivity, optimizes water and energy utilization, reduces dependence on chemical fertilizers through organic nutrient management, and enhances farm operational efficiency. Simultaneously, the integration of interactive ecotourism activities, environmental education, and digital monitoring platforms creates additional income opportunities for local communities while increasing public awareness of sustainable agriculture and biodiversity conservation. The proposed model establishes a circular rural economy by connecting agricultural production, renewable energy utilization, environmental stewardship, tourism services, and local entrepreneurship within a single integrated ecosystem. Furthermore, the system strengthens community participation, promotes technology adoption among farmers, and enhances resilience against climate variability. The study concludes that combining smart agriculture with ecotourism provides a scalable and replicable rural development framework capable of supporting national green economy strategies, decentralized food sovereignty initiatives, sustainable tourism development, and long-term environmental sustainability in agricultural regions
ANALYSIS OF WORK ENVIRONMENT AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE AT GUNAWANGSA MANYAR APARTMENT IN SURABAYA Muhammad Farrel Nugroho; Nuryadi Nuryadi
JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) Vol 14 No 1 (2025): Volume 14 Nomor 1 Tahun 2025
Publisher : Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jimupb.v14i1.10897

Abstract

This study aims to analyse the influence of work environment and work motivation on employee performance at Gunawangsa Manyar Apartment in Surabaya. Work environment and motivation are considered strategic factors that determine the effectiveness and productivity of human resources, especially in the service industry which demands high quality service. This study uses a quantitative approach with a descriptive method. Primary data were collected through a questionnaire distributed to 27 permanent employees using total sampling technique. The research instruments were tested for validity and reliability, then analysed using multiple linear regression assisted by SPSS. The results show that the work environment and work motivation have a positive and significant effect on employee performance, both partially and simultaneously. The work environment variable is the most dominant factor affecting performance compared to work motivation. The coefficient of determination (R²) value of 0.901 indicates that 90.1% of the variation in employee performance is explained by these two variables. These findings emphasise the importance of managing a conducive work environment and implementing sustainable motivation enhancement strategies to optimise employee performance within the organisation.
Memaksimalkan Skill Menulis Melalui Pelatihan Menulis Artikel Website “Seo Friendly” Di Polindo Internasional Surabaya Kurniawati Wati; Nuryadi Nuryadi; Nur Aini Anisa; Syamsul Arifin; Devangga Putra Adhitya Pratama
Jurnal Pelita Pengabdian Vol. 2 No. 1 (2024): Januari 2024
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jpp.v2i1.3228

Abstract

Menulis artikel tidak hanya dapat menginformasikan atau menyampaikan pesan namun juga sebagai sarana memasarkan barang dan jasa yang dijual. Polindo Internasional sebagai LKP yang sadar akan pemasaran digital mengadakan pelatihan kepada karyawannya agar produktif dalam menulis Artikel “SEO Friendly” sebagai bentuk pengembangan website dan pemasaran digital. Penggunaan website untuk mempublikasikan artikel bermuatan pemasaran sangat efektif di era digital saat ini. Terlebih dapat memanfaatkan rating dan kunjungan pembaca ke website dengan memaksimalkan konten artikel yang bermuatan SEO pada wordpress. Sebanyak 14 karyawan sebagai peserta pelatihan ini. Pelatihan dimulai dengan apersepsi dan pemahaman pemasaran digital dan dilanjutkan dengan penjelasan komponen SEO On Page untuk dapat menjadi unsur pembentuk artikel yang nantinya dapat memiliki daya tarik dari segi keterbacaan dan kualitas konten. Peserta membuat sebanyak 14 artikel yang nantinya dapat mengisi website Polindo Internasional sebagai sarana pemasaran.