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All Journal Jurnal Mirai Management Economics and Digital Business Review
Rukmana Sari
STIMI YAPMI Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Deskripsi Capaian Kinerja Keuangan PT. Astra Argo Lestari Tbk Rukmana Sari; Asniwati Asniwati; Muh. Rum; Nurfadlianti Said
Jurnal Mirai Management Vol 8, No 2 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i2.5403

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan pada PT. Astra Argo Lestari Tbk pada Bursa Efek Indonesia. Data yang digunakan dalam penelitian ini adalah sekunder berupa laporan keuangan perusahaan. Sementara data sekunder diperoleh melalui dokumentasi, Populasi dan sampel yang digunakan adalah laporan neraca dan laporan laba rugi PT.Astra Argo Lestari Tbk pada periode tahun 2017-2021 (data 5 tahunan). Metode analisis dalam penelitin ini menggunakan analisis rasio keuangan yang ditinjau dari rasio likuiditas (CR), rasio solvabilitas (DAR,DER), dan rasio profitabilitas (ROA,ROE,NPM,GPM), termuat pada hasil penelitian. Hasil penelitian menunjukkan bahwa rasio likuiditas dari perhitungan current ratio menunjukkan bahwa kinerja perusahaaan dalam keadaan “cukup baik”. Rasio Solvabilitas dari perhitungan Debt to Asset Ratio, Debt to Equity Ratio menunjukkan kinerja keuangan dalam kondisi “baik”. Rasio Profitabilitas dari perhitungan return of asset, Retun of equity , Rasio profit margin/ Net profit, Gross profit margin menunjukkan perusahaan kondisi menurun. Kata kunci : Analisis laporan keuangan, Rasio keuangan, Kinerja Keuangan
Kontribusi Kualitas Layanan Terhadap Kepuasan Pelanggan Pada Ghefa Therapy Center Yusra Nginang; Asniwati Asniwati; Adrianah Adrianah; Rukmana Sari
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.957

Abstract

This research aims to determine the Contribution of Service Quality to Customer Satisfaction at Ghefa Therapy Center both partially and simultaneously. This study employs quantitative descriptive research. The population in this research is all customers of Ghefa Therapy Center, and the sample taken as respondents is 100 people, selected through random sampling. Data collection is conducted through observation techniques and structured questionnaires. The data analysis techniques used include descriptive analysis, validity test, reliability test, multiple linear regression analysis, correlation test, T-test, F-test, and classical assumption test. The research results indicate that simultaneously, the independent variables have a significant and positive effect with a contribution value of 31%, and the rest is influenced by other variables. Partially, all variables have a positive effect, with staff courtesy and information openness being the most significantly and positively influential.
Analisis Informasi Pertanggungjawaban Keuangan Untuk Penyusunan Anggaran (Studi pada CV. Sinar Harapan di Kota Watansoppeng) Rukmana Sari
Economics and Digital Business Review Vol. 5 No. 1 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i1.1018

Abstract

This research is concerned with the analysis of financial accountability information for budget preparation (study on CV Sinar Harapan in Watansoppeng City). There are two data sources in this study, namely primary data and secondary data. There are two types of data in this study, namely quantitative data types and qualitative data types. To obtain data that is relevant to the issues discussed, the research uses the following data collection methods, namely literature study, documentation study, interview study, observation, and internet searching. Data analysis in qualitative research moves deductively, i.e. categorised facts or data towards a higher level of abstraction, synthesising and developing theories when necessary. After the data is collected, it is then analysed to describe and draw conclusions regarding the analysis of responsibility accounting information for budget preparation (study on CV. Sinar Harapan in Watansoppeng City). The results of this research indicate that the preparation of the company's budget carried out by CV Sinar Harapan Watansoppeng City has not fully used the accountability financial information system optimally. Especially in cost centres such as production costs, administrative and general costs. We can see this in the 2022 budget preparation plan which does not consider the 2021 budget realisation. Then in the optimal application of the accountability financial information system in budgeting at CV Sinar Harapan Watansoppeng City, it should meet the five determining conditions for the application of responsibility accounting, namely, (a) An organisation consisting of responsibility centres and there is decentralisation in it. (b) The cost budget is prepared according to the responsibility centre. (c) Classification of costs in accordance with the control of costs by responsibility centre management. (d) Cost accounting system in accordance with the organisational structure. (e) Cost reporting system to the responsible manager.
Pengembangan Program Pemasaran untuk Meningkatkan Brand Awareness pada Taman Kanak-Kanak Akhlakul Karimah Yusra Nginang; Adrianah Adrianah; Asniwati Asniwati; Rukmana Sari
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1578

Abstract

Penelitian ini bertujuan untuk mengembangkan program pemasaran yang efektif guna meningkatkan brand awareness pada TK Akhlakul Karimah. TK Akhlakul Karimah adalah lembaga pendidikan yang fokus pada pembentukan karakter dan akhlak mulia pada anak usia dini. Meskipun memiliki program pendidikan yang berkualitas, TK Akhlakul Karimah menghadapi tantangan dalam meningkatkan kesadaran merek di kalangan masyarakat luas. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara mendalam dengan pihak manajemen sekolah, observasi langsung, serta analisis dokumen dan materi promosi yang ada. Hasil penelitian menunjukkan bahwa meskipun TK Akhlakul Karimah memiliki program pendidikan yang unggul, masih terdapat kekurangan dalam strategi pemasaran yang diterapkan. Program pemasaran yang dikembangkan dalam penelitian ini meliputi berbagai aspek, seperti peningkatan aktivitas promosi melalui media sosial, penyelenggaraan event terbuka untuk masyarakat, kerjasama dengan komunitas lokal, serta peningkatan kualitas konten promosi yang menggambarkan nilai-nilai unik dari TK Akhlakul Karimah. Implementasi program ini diharapkan dapat meningkatkan kesadaran merek dan menarik minat orang tua untuk mendaftarkan anak-anak mereka di TK Akhlakul Karimah. Hasil penelitian ini diharapkan dapat memberikan kontribusi praktis bagi TK Akhlakul Karimah dalam mengembangkan strategi pemasaran yang efektif, serta menjadi referensi bagi lembaga pendidikan lainnya yang menghadapi tantangan serupa dalam meningkatkan brand awareness.
Co-Authors Adrianah Adrianah Asniwati Asniwati Asniwati Muh. Rum Nurfadlianti Said Yusra Nginang