Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Economica: Journal of Economic and Economic Education Gudang Jurnal Multidisiplin Ilmu
Annisa Rama Jufri
Unknown Affiliation
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Public Health Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Penerapan Penyusunan Laporan Keuangan UMKM Sesuai SAK EMKM Pada UMKM Ryo’s Kitchen Berta Agus Petra; Annisa Rama Jufri; Melani Afra Dewitasyari; Suci Ramadhani
Gudang Jurnal Multidisiplin Ilmu Vol. 2 No. 8 (2024): GJMI - AGUSTUS
Publisher : PT. Gudang Pustaka Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59435/gjmi.v2i8.790

Abstract

Ryo’s kitchen merupakan salah satu usaha mikro kecil dan menengah atau UMKM yang berfokus pada usaha kuliner. Dengan komitmen pada kualitas dan layanan pelanggan yang ramah, Ryo’s kitchen berhasil menarik perhatian konsumen yang mencari alternatif makanan sehat dan lezat. Selain itu usaha ini juga aktif dalam memanfaatkan platform digital untuk memasarkan produknya sehingga mampu mejangkau pelanggan yang lebih luas. Inovasi dan adaptasi terhadap tren kuliner menjadi kunci keberhasilan Ryo’s kitchen dalam mempertahankan eksistensi di pasar yang kompetitif. Metode yang pengumpulan data yang digunakan oleh penulis dalam penelitian ini adalah obeservsi dan wawancara untuk mengetahui bagaimana cara penyusunanan laporan keuangan pada umkm tersebut sudah sesuai dengan SAK EMKM atau belum. Serta memberikan pemahaman pada UMKM tersebut seberapa penting laporan keuangan dalam sebuah usaha. Dari hasil observasi dan juga wawancara yang dilakukan dapat diperoleh kesimpulan bahwa pemilik usaha masih belum menerapkan penyusunan laporan keuangan yang baik dan benar.
PROFITABILITY AS A MODERATING FACTOR AFFECTING THE VALUE OF ENERGY SECTOR COMPANIES LISTED ON THE IDX Eliza - Eliza; Fitri Yeni; Annisa Rama Jufri
JURNAL ECONOMICA : Research of Economic And Economic Education Vol 13, No 2 (2025): Economica: Journal Of Economic And Economic Education
Publisher : Economic Education Faculty of Economics and Business Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/economica.2025.v13.i2.9361

Abstract

This study aims to examine the effect of Investment Opportunity Set, Dividend Policy, and Good Corporate Governance on Firm Value with Profitability as a moderating variable. The population in this study were energy sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The research sample was selected using a purposive sampling technique, which resulted in 17 energy sector companies with a total of 85 observations. This study uses secondary data and is analyzed using the panel data analysis method. The results of the study indicate that Investment Opportunity Set and Dividend Policy have no effect on Firm Value, while Institutional Ownership has an effect on Firm Value. In addition, Investment Opportunity Set moderated by Profitability has a significant effect on Firm Value in energy sector companies listed on the Indonesia Stock Exchange in the 2019-2023 period. However, Dividend Policy and Institutional Ownership moderated by Profitability have no effect on Firm Value in energy sector companies listed on the Indonesia Stock Exchange in the 2019-2023 period.
Co-Authors Berta Agus Petra Eliza Eliza Fitri Yeni, Fitri Melani Afra Dewitasyari Suci Ramadhani