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All Journal JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP El-Barka: Journal of Islamic Economics and Business JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Myas Sari, Fangela
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Economics, Econometrics & Finance Social Sciences Other

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Faktor-Faktor Yang Mempengaruhi Konservatisme Akuntansi Priatiningsih, Dian; Myas Sari, Fangela
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 4 No. 2 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i2.9626

Abstract

The purpose of this study was to determine the effect of company growth, profitability, investment opportunity set, leverage, and firm size on accounting conservatism in Go Public manufacturing companies. The sample in this study is a manufacturing company in the food and beverage sub-sector consumer goods industry and is listed on the Indonesia Stock Exchange (IDX) during the period 2015–2019. The number of samples were 14 companies taken by purposive sampling method. The analytical method of this study uses multiple regression with the SPSS 20 program which has previously passed the classical assumption test. The results of this study indicate that company growth has a negative and significant effect on accounting conservatism. Profitability has a positive and insignificant effect on accounting conservatism. The investment opportunity set has a positive and significant effect on accounting conservatism. Leverage has a positive and significant effect on accounting conservatism. Firm size has a positive and insignificant effect on accounting conservatism.
How Leadership and Quality of Work Life (QWL) Drive Employee Performance in Public Hospitals Mardayanti, Mella; Myas Sari, Fangela; Rahmadi Hasibuan, Reza; Priatiningsih, Dian
El-Barka Journal of Islamic Economics and Business Vol. 8 No. 2 (2025)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v8i2.12190

Abstract

This study investigates how leadership and quality of work life contribute to improving employee performance in public hospitals, with a case study at RS QIM Batang, Central Java. The research focuses on employees working in the service department. A causal-associative quantitative design was employed, involving 100 respondents selected from a total population of 237 employees through stratified random sampling. Data were analyzed using the Structural Equation Modeling (SEM) approach with WarpPLS 8.0 software. The results indicate that leadership positively and significantly affects employee performance. Likewise, the quality of work life shows a positive and significant relationship with performance, while organizational commitment has a positive yet the quality of work life (QWL) has a statistically insignificant yet contextually relevant influence on employee performance at RS QIM Batang, reflecting the need for stronger alignment with Islamic work values.
ANALISIS STRATEGI PEMASARAN TERPADU PT SINAR SOSRO (TEH BOTOL SOSRO) BERDASARKAN PRINSIP DASAR PEMASARAN.” Myas Sari, Fangela
JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP Vol 7, No 2 (2025)
Publisher : JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pemasaran terintegrasi yang diterapkan oleh PT Sinar Sosro untuk produk Teh Botol Sosro berdasarkan prinsip-prinsip dasar pemasaran. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi literatur, memanfaatkan berbagai sumber seperti jurnal, artikel, dan laporan perusahaan. Analisis menunjukkan bahwa PT Sinar Sosro menerapkan strategi pemasaran terintegrasi melalui STP (Segmentasi, Penargetan, dan Positioning) serta strategi produk, harga, dan merek. Faktor utama yang mempengaruhi keberhasilan pemasaran adalah kekuatan merek, loyalitas konsumen, dan identitas budaya yang kuat dari Teh Botol Sosro sebagai minuman tradisional Indonesia. Namun, PT Sinar Sosro perlu memperkuat kehadiran pemasaran digitalnya dan mengembangkan varian produk yang lebih sehat untuk tetap kompetitif di pasar modern.  Kata kunci: Strategi Pemasaran Terintegrasi, Perilaku Konsumen, STP, Teh Botol Sosrosaran kebijakan untuk memperkuat transparansi dan integritas di sektor publik Indonesia.
Co-Authors Dian Priatiningsih Mardayanti, Mella Rahmadi Hasibuan, Reza