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All Journal Owner : Riset dan Jurnal Akuntansi West Science Social and Humanities Studies
Masrur , Muhamad
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Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Analysis of Demographic Changes and Changes in Public Consumption Patterns in the Tourism Industry in Denpasar City Tubalawony, Jacsy; Setiadi, Bekti; Harsono, Iwan; Masrur , Muhamad
West Science Social and Humanities Studies Vol. 2 No. 01 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i01.623

Abstract

This research delves into the dynamic interplay between demographic changes and public consumption patterns within the tourism industry of Denpasar City. A sample of 260 participants, strategically stratified across key demographic variables, provides a nuanced understanding of the city's evolving population dynamics and the spending behaviors of residents and tourists. The findings reveal a mean annual population growth rate of 2.5%, a notable shift towards a younger demographic, and a rich cultural diversity within the city. Tourist expenditure, with a mean spending of USD 80 per visitor, illustrates key allocation trends across accommodation, dining, and activities. Regression analysis demonstrates significant correlations between demographic variables (age, income, cultural background, and educational attainment) and spending patterns. The results underscore the importance of adaptive strategies for stakeholders to cater to diverse preferences and foster sustainable tourism development in Denpasar City.
Profit Growth: Redefining Success with an Advanced ROA Model Arwani, Agus; Masrur , Muhamad; Muhammad , Rifqi
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2489

Abstract

This study explores the influence of Return on Assets (ROA) on profit growth in the food and beverage industry subsector listed on the Indonesia Stock Exchange Sectoral Index (ISSI). Employing a quantitative research approach, financial data from 11 companies, selected purposively for the period 2019-2023, were subjected to regression analysis. ROA serves as a key financial performance indicator, reflecting a company's effectiveness in utilizing its assets to generate profit, whereas profit growth serves as a crucial marker of business sustainability. The results indicate a significant positive correlation between ROA and profit growth, suggesting that firms with higher ROA tend to exhibit superior profit growth compared to those with lower ROA. This highlights the critical role of efficient asset utilization in bolstering business performance and sustainability. The study offers practical insights for companies in the food and beverage sector, emphasizing the importance of strategies aimed at optimizing asset management to achieve enhanced profit growth. Furthermore, the research adds to the existing body of literature by providing a detailed analysis of the ROA-profit growth relationship within the Indonesian market. Future studies could broaden the scope by increasing the sample size and including companies from various sectors and regions to confirm and expand upon these findings.
Co-Authors Agus Arwani Iwan Harsono Muhammad , Rifqi Setiadi, Bekti Tubalawony, Jacsy