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All Journal Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Community Development Journal: Jurnal Pengabdian Masyarakat Golden Ratio of Finance Management
Sari, Mei
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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Pengaruh Jumlah Kunjungan Wisatawan terhadap Pendapatan Asli Daerah Kota Palembang Melalui Pajak Hotel Sebagai Variabel Intervening Sari, Mei; Sari, Rafika; Munandar, Aris
Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Vol 15, No 1 (2024): Mei
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/eksis.v15i1.419

Abstract

This research aims to determine the influence of the number of tourist visits on the regional original income of Palembang City through hotel taxes as an intervening variable. The type of research used is quantitative research with the data used is secondary data. Sampling in this research used a saturated sampling technique which used the entire population, namely 48 months of data. The data collection technique in this research is documentation carried out at the Regional Revenue Agency of Palembang City, the Tourism Office and the Regional Financial & Asset Management Agency of Palembang City. The results of this research state that the number of tourist visits has no effect on the local income of the city of Palembang, the number of tourist visits has an effect on hotel tax, the hotel tax has no effect on the local income of the city of Palembang. Meanwhile, it is known that the value of the indirect effect is 0.191 and the direct effect is 0.286 which means the direct influence value is greater than the indirect influence value and it can be concluded that the number of tourist visits has no effect on the regional original income of Palembang City through hotel tax as an intervening variable.
The Effect of Internal Control System, Corporate Social Responsibility, and Resource Use Efficiency on Sustainability Performance: Empirical Study on Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange Sari, Mei; Romli, Harsi; Hertati, Lesi
Golden Ratio of Finance Management Vol. 5 No. 2 (2025): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v5i2.1160

Abstract

This study analyzes the influence of internal control systems, corporate social responsibility (CSR), and resource efficiency on sustainability performance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research employs a quantitative approach with purposive sampling of 10 companies that consistently publish annual and sustainability reports. Secondary data from financial statements and sustainability reports were analyzed using multiple linear regression. The findings indicate that internal control systems positively impact sustainability performance, demonstrating that risk management and financial transparency enhance corporate sustainability. CSR also has a positive effect, suggesting that corporate social engagement strengthens business reputation. Resource efficiency significantly contributes to sustainability by optimizing energy and raw materials while reducing production waste. These three variables collectively influence corporate sustainability performance. This study recommends that companies strengthen internal control systems, enhance CSR initiatives, and optimize resource utilization to ensure business sustainability and competitiveness in the food and beverage manufacturing industry.
STRATEGI PEMASARAN MELALUI PENERAPAN DESAIN VISUAL DALAM MEMPERLUAS JANGKAUAN PASAR PADA USAHA EMPING SINGKONG KHANZA DI DESA TALANG NANGKA Azizah, Tyara Nur; Sari, Mei; Pratika, Dharma; Hariyadi, Rio Putra; Roswaty, Roswaty; Syafitri, Lili; Putri, Andini Utari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.36835

Abstract

Penelitian ini mengkaji penerapan strategi pemasaran melalui desain visual untuk memperluas jangkauan pasar pada usaha Emping Singkong Khanza di Desa Talang Nangka. Tujuan penelitian adalah menganalisis efektivitas penggunaan desain visual dalam meningkatkan daya tarik produk dan memperluas jangkauan pasar. Metode yang digunakan adalah penelitian tindakan dengan pendekatan kualitatif dan kuantitatif. Hasil penelitian menunjukkan bahwa penerapan desain visual yang menarik pada kemasan dan media promosi online berhasil meningkatkan minat konsumen dan memperluas jangkauan pasar Emping Singkong Khanza. Implikasi penelitian ini adalah pentingnya strategi pemasaran berbasis desain visual bagi usaha mikro kecil menengah (UMKM) untuk meningkatkan daya saing di era digital.
Co-Authors Aris Munandar Azizah, Tyara Nur Hariyadi, Rio Putra Lesi Hertati, Lesi Lili Syafitri, Lili Pratika, Dharma Putri, Andini Utari Rafika Sari Romli, Harsi Roswaty, Roswaty