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All Journal Economics and Digital Business Review JURNAL ECONOMINA Amkop Management Accounting Review (AMAR) AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Ringan, Angelina Yenny
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Kualitas Manajeman Dan Kinerja Keuangan Pada Pt. Kien Cai Indonesia (Kci) Cabang Kendari Rahmah, Wahyuni; Ringan, Angelina Yenny; Said, Hafsah Eka Safutri
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

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

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis kualitas manajeman dan kinerja keuangan pada PT. Kien Cai Indonesia (KCI) Cabang Kendari. Jenis data yang digunakan dalam penelitian ini adalah data kualitatif dan kuantitatif. Teknik pengumpulan data yang digunakan adalah teknik wawancara dan dokumentasi. Serta analisis kinerja keuangan dengan cara membandingkan data laporan keuangan PT. KCI dari tahun 2020 sampai tahun 2022. Hasil penelitian ini menunjukkan bahwa kualitas manajeman dan kinerja keuangan pada PT. Kien Cai Indonesia (KCI) Cabang Kendari sudah dalam kriteria sangat baik, yang mana skala pengukuran kualitas manajemen yaitu kepuasan konsumen menuai hasil positif, respect terhadap semua orang dilakukan atas dasar keadilan, menajemen berdasarkan fakta dilakukan berdasarkan data, dan perbaikan berkesinambungan dilakukan secara terus menerus. Sedangkan pada kinerja keuangan PT. Kien Cai Indonesia (KCI) Cabang Kendari dibuktikan dengan rasio likuiditas, rasio solvabilitas, rasio profitabilitas, dan rasio aktivitas perusahaan dalam keadaan sehat.
Analisis Metode Penetapan Harga Jual Roti dalam Meningkatkan Penjualan pada Pabrik Roti Karunia Mandiri Kendari Ringan, Angelina Yenny; Dahlan, Jamaluddin
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 8 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i8.1613

Abstract

This study aims to determine the method of determining the selling price of bread against sales at the Karunia Mandiri Bread Factory in Kendari. This study is a descriptive qualitative study. The data used are primary and secondary data obtained in the form of documents sourced from the Karunia Mandiri Bread Factory. Data collection techniques use documentation techniques, observation techniques and interview techniques using variable costing techniques through the calculation of raw material costs, labor costs and factory overhead costs. The results of this study indicate that the cost of raw materials used often encounter obstacles, labor costs are costs that have been patented by the Karunia Mandiri Bread Factory in accordance with the UMR, unexpected costs for electricity and telephone credit costs provided. Several types of costs used in determining selling prices are influenced by market selling prices so that the price determination is adjusted to the increase or decrease in costs incurred and the size of the bread in production each month. Pricing is adjusted to the cost of basic materials and labor costs incurred.
Analisis Profitabilitas dalam Menilai Kinerja Keuangan Perusahaan Pertambangan pada PT. Bumi Adika Pratama Ringan, Angelina Yenny; Pratama, Muhammad Faried
JURNAL ECONOMINA Vol. 3 No. 1 (2024): JURNAL ECONOMINA, Januari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i1.1132

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis menganalisis rasio profitabilitas dalam mengukur kinerja keuangan pada PT. Bumi Adika Pratama Tahun 2019-2022. Jenis penelitian yang digunakan adalah jenis penelitian deskriptif dengan pendekatan deskriptif kuantitatif. Adapun variabel terikat dalam penelitian ini yakni kinerja keuangan sedangkan variabel bebas dalam penelitian ini Net Profit Margin, Return  on Equity dan Return  on Asset. Hasil penelitian ini menunjukkan bahwa PT. Bumi Adika Pratama pada tahun 2019-2022 menunjukkan kinerja finansial yang solid. Meskipun mengalami fluktuasi, nilai NPM menandakan kemampuan perusahaan mengelola biaya dan pendapatan. Nilai ROE bervariasi namun perusahaan tetap menghasilkan laba memadai dan beradaptasi dengan perubahan lingkungan bisnis. Nilai ROA juga fluktuatif, tetapi perusahaan berhasil menjaga kinerja aset, terlihat dari peningkatan ROA pada 2021 yang mencerminkan perbaikan kinerja laba dari aset yang dimiliki.
Pengaruh Profitabilitas dan Corporate Social Responsibility terhadap Nilai Perusahaan (Pada Perusahaan Manufaktur Terdaftar di BEI) Ringan, Angelina Yenny
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 9 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/723sr411

Abstract

This study aims to determine the influence of Profitability and Corporate Social Responsibility on company value. Data collection in this study is through documentation, namely collecting and reviewing secondary data in the form of audited financial statements and annual reports the data analysis method used is the panel data regression analysis method with the help of Eviews 9. The sample in this study was obtained using purposive sampling, so that a research sample of 20 companies from 170 populations in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period was obtained. The results of this study show that: (1) Profitability and Corporate Social Responsibility simultaneously have a positive and significant effect on the company's value. (2) Profitability partially has a positive and significant effect on the company's value. (3) Corporate Social Responsibility has a negative and significant effect on the company's value.
Digital Transformation in Accounting: Strategies to Enhance the Adoption of Technology-Based Record-Keeping Systems by Micro, Small, and Medium Enterprises (MSMEs) Ringan, Angelina Yenny; Paluala, Kusman; Sianturi, Meisya Gabeuli
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3187

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the main drivers of Indonesia’s economy, but continue to face limitations in financial management due to the dominance of non-standardized manual record-keeping. Digital transformation in accounting emerges as an opportunity to improve efficiency, accuracy, and access to financing through technology-based recording systems. This study aims to analyze the factors influencing MSMEs’ readiness to adopt digital accounting technologies by employing an extended Technology Acceptance Model (TAM), incorporating digital literacy and technological experience as additional variables. A quantitative explanatory research design was applied, involving 96 respondents, including MSME owners and managers in Kendari City across the trade, service, and manufacturing sectors. Multiple linear regression analysis reveals that technological experience and perceived usefulness significantly influence adoption readiness, whereas digital literacy and perceived ease of use show no significant effect. Furthermore, Analysis of Variance (ANOVA) identifies differences in readiness across MSME sectors, particularly between the fashion and culinary industries. These findings underscore the critical role of hands-on technological experience and confidence in practical benefits as key drivers of adoption. This study contributes to the growing body of literature on technology adoption among Indonesian MSMEs. It offers practical implications for policymakers, accounting application providers, and MSME actors in designing strategies to enhance financial digitalization.
Co-Authors Dahlan, Jamaluddin Kusman Paluala Muhammad Faried Pratama Rahmah, Wahyuni Said, Hafsah Eka Safutri Sianturi, Meisya Gabeuli