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ANALYSIS OF EARNINGS QUALITY IN PHARMACEUTICAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Ade Ismawati; Yulia Pebrianti; Keti Purnamasari
Jurnal Manajemen Vol 11 No 4 (2023): Jurnal Manajemen
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36546/jm.v11i4.974

Abstract

Earnings quality is the accuracy of performance data that must be reported in the company's financial statements and shows the actual financial condition, so that earnings that are open to the public can show how much the company's profits affect decisions and can be used by shareholders when evaluating company performance. This analysis has the aim of knowing whether Investment Opportunity Set, capital structure and profitability affect the quality of earnings in pharmaceutical sub-sector companies listed on the IDX for the period 2017-2022. There are 12 populations in pharmaceutical companies, obtained as many as 5 companies as samples using purposive sampling technique. The method of analysis is multiple linear regression analysis. The results prove that simultaneously 10S, capital structure, and profitability have a significant effect on earnings quality. Partially 105 affects earnings quality, capital structure affects earnings quality, and profitability has no effect on earningsquality.
Marketing Communication Strategy of CV 06 Production in Increasing the Number of Events: A SWOT Analysis Approach Tri Wahyu Ningsih; Yulia Pebrianti; Tsurayya Syarif Zain
Ambidextrous Journal of Innovation Efficiency and Technology in Organization Vol. 2 No. 02: Driving Efficiency and Innovation: Transforming Organizations in the Era of Digital A
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/ambidextrous.v2i02.495

Abstract

CV 06 Production is an event organizer company operating since 2006, managing various events for both private and public sectors. With the growing demand for professional event services and increasing market competition, the company must develop a well-directed marketing communications strategy. The purpose of this study is to analyze the company's strengths, weaknesses, opportunities, and threats (SWOT), and to formulate appropriate marketing communication strategies to increase the number of events managed. This study employs a descriptive qualitative method, with data collected through observations, interviews, documentation, and questionnaires distributed to 20 clients. Data analysis is conducted using the IFAS, EFAS, SWOT, and Grand Strategy matrices. The IFAS matrix resulted in a score of +0.375, indicating stronger internal strengths. Meanwhile, the EFAS score of +1.15 shows that external opportunities outweigh threats. These results position the company in Quadrant I of the SWOT matrix, supporting the implementation of a growth-oriented strategy. Recommended strategies include optimizing digital media usage, developing an official website, enhancing internal coordination, and diversifying promotional channels. These approaches are expected to expand the company's market reach and sustainably increase its event portfolio.