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All Journal Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Indriani Indah Astuti
Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance Education

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ANALYSIS OF TOURISM MARKETING STRATEGIES ON TOURIST VISITS TO PAGARALAM CITY Indri Ariyanti; Fithri Selva Jumeilah; Indriani Indah Astuti; Riana Mayasari
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.7000

Abstract

Technological development has changed the social order in society. Several countries are starting to lead to the 5.0 industrial revolution. Technological transformation brings society to digital civilization in almost all aspects of life. This study aimed to analyze the influence of Content Marketing and e-WOM on Revisit Intention. Through a quantitative research approach, the population of this study was people who had visited tourist destinations in Pagar Alam City with a total of 120 respondents. Data were collected by distributing questionnaires to respondents. Based on the results, Content Marketing and e-WOM simultaneously had a significant influence on Revisit Intention. However, partially, the Content Marketing variable had no significant influence on revisit intention. Meanwhile, e-WOM turned out to have a significant influence on Revisit Intention partially. This is because there are other more influential variables than the two variables in this study.
Environmental, Social, and Governance (ESG) dan Implikasinya terhadap Keberlanjutan Keuangan Perusahaan Jovan Febriantoko; Kartika Rachma Sari; Indriani Indah Astuti; Selimarsela; Adinda Annisa Avariza; Sabin Prastio
Jurnal Proaksi Vol. 12 No. 4 (2025): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v12i4.8110

Abstract

Main Purpose - This study aims to analyze the effect of the Environmental, Social, and Governance (ESG) Score on financial performance and bankruptcy risk in banking and mining sector companies in Indonesia.Method - This research employs a quantitative approach using simple linear regression analysis to examine the relationship between ESG Score, financial performance, and bankruptcy probability. Secondary data were collected from annual and sustainability reports of companies listed on the IDX 2022–2023 period, with a total population and sample of 206.Main Findings - The ESG Score does not have an effect on any indicators of financial performance or bankruptcy risk. The corporate financial performance and stability are more strongly influenced by factors other than ESG. Theory and Practical Implications - The findings reinforce the Legitimacy Theory and Stakeholder Theory, suggesting that ESG serves primarily as a means of gaining social legitimacy rather than an economic driver. Policymakers, regulators, and corporations should strengthen ESG implementation through enhanced data transparency and sustainability incentives to ensure that ESG practices have a tangible impact on financial and business performanceNovelty - This study contributes by integrating a simultaneous examination of ESG Scores, profitability, and bankruptcy risk within the empirical context of Indonesia’s banking and mining sectors, an area that has received limited attention in previous research.
Pengaruh Rasio Utang dan Budgetary Solvency Terhadap Financial Sustainability Pada Kabupaten/Kota di Provinsi Sumatera Selatan Nadia Gracia Syakirah; Yuli Antina Aryani; Indriani Indah Astuti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5282

Abstract

This study aims to analyze the effect of laverage and budgetary solvency on financial sustainability in districts/cities in South Sumatra province. This study uses a quantitative approach with secondary data obtained from the BPK RI Audit Report (LHP) on Local Government Financial Statements (LKPD) from 2019 to 2023. The sampling technique used saturated sampling, with a total sample of 85 observations from 17 districts / cities for five years. The results showed that partially laverage has a negative effect and not significant on Financial Sustainability and budgetary solvency is found to have a significant positive effect on financial sustainability. Simultaneously, laverage and budgetary solvency have a significant effect on financial sustainability. These findings indicate that financial flexibility through laverage and budgetary solvency are key factors in the dynamics of changes in financial sustainability.
Pengaruh Rasio Solvabilitas Anggaran dan Kemandirian Keuangan terhadap Financial Distress Answella Ayu Ramadhana; Rosy Armaini; Indriani Indah Astuti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 1 (2026): Februari 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i1.5630

Abstract

This study aims to examine the effect of budgetary solvency ratio and financial independence on financial distress in provincial governments of Indonesia during the 2019–2023 period. This research employs a quantitative method with a sample of 34 provinces in Indonesia selected through purposive sampling based on the availability of complete budget realization reports. Data analysis was conducted using EViews version 12 through panel data regression techniques. The novelty of this research lies in its modified measurement approach, where the budgetary solvency ratio is calculated by excluding Special Allocation Funds (DAK) from revenues and adjusting capital expenditure from total expenditure. Financial distress is measured in accordance with Law Number 1 of 2022 using the proportion of capital expenditure to non-transfer regional expenditure. The results reveal that both budgetary solvency ratio and financial independence have a significant positive effect on financial distress. These findings indicate that higher budgetary solvency and financial independence increase the likelihood of financial distress in provincial governments. The study provides practical implications for local governments in maintaining accountable and stable budget structures while contributing to academic literature through an innovative measurement approach aligned with current regulations.
Co-Authors Adinda Annisa Avariza Answella Ayu Ramadhana Fithri Selva Jumeilah Indri Ariyanti Jovan Febriantoko Kartika Rachma Sari Nadia Gracia Syakirah Riana Mayasari Rosy Armaini Sabin Prastio Selimarsela Yuli Antina Aryani