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Analisis Perbandingan Kinerja Keuangan Perusahaan Layanan Kesehatan Dan Perusahaan Jasa Transportasi Pada Masa Pandemi Covid 19 Di Indonesia Muhammad Cholis; Darmanto Darmanto
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.14791

The company's financial performance is the result of the company's operating activities presented in the form of financial ratio numbers. In this study, the financial ratios used as proxies for financial performance are the current ratio, debt to asset ratio or liability to asset, net profit margin ratio, and working capital turnover ratio. The purpose of the study was to analyze the comparative financial performance of the health service and transportation service company groups during the Covid-19 pandemic using the independent sample t-test. This study also tested the comparative financial performance of the sample companies in the period before and during the Covid-19 pandemic as an additional test, using the paired sample t-test. The sample selection was carried out by purposive sampling, with the research sample being a group of health service and transportation service companies listed on the Indonesia Stock Exchange in the period 2018 to 2021. The results of the study were that the variables of the current ratio and liability to asset ratio of health service companies were significantly different from transportation service companies. Meanwhile, the net profit margin ratio and working capital turnover ratio did not differ significantly between health service companies and transportation service companies. In addition, the results also showed that although there was no significant difference between the periods before and during the pandemic, all research variables had an average figure that increased during the Covid-19 pandemic compared to before the Covid-19 pandemic.

ANALYSIS OF THE EFFECT OF PROMOTION, DISCOUNT, AND BRAND TRUST ON PERFUME PRODUCT PURCHASE DECISIONS IN SURAKARTA Ellyco Onny Pamungkas; Suhesti Ningsih; Muhammad Cholis; Hadi Samanto
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 10 No 2 (2026): IJEBAR: Vol. 10, Issue 2, June 2026
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v10i2.20031

This study aims to analyze the influence of promotion, discounts, and brand trust on purchasing decisions for perfume products in Surakarta. The background of this research is based on the increasingly competitive perfume industry, where businesses are required to implement effective marketing strategies to attract consumers and maintain market competitiveness. This research employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 100 respondents who had previously purchased perfume products in Surakarta. The sampling technique applied in this study was accidental sampling. Data analysis was conducted using multiple linear regression. Among the three independent variables, brand trust was identified as the most dominant factor influencing purchasing decisions, with the highest regression coefficient value of 0.56. Several statistical tests were also carried out, including classical assumption tests, partial t-tests, and coefficient of determination tests. The results of the study indicate that promotion, discounts, and brand trust each have a positive and significant effect on purchasing decisions. Furthermore, the coefficient of determination test showed an Adjusted R Square value of 0.885, which means that 88.5% of the variation in purchasing decisions can be explained by promotion, discounts, and brand trust, while the remaining 11.5% is influenced by other factors outside the scope of this study. In conclusion, promotion, discounts, and brand trust are important factors that should be considered by perfume business owners in developing effective marketing strategies to improve consumer purchasing decisions in Surakarta.

Pendampingan Manajemen Keuangan UMKM: Penerapan Sistem Pembukuan untuk Menunjang Kinerja Keuangan Cafe Mon Kopi Sukoharjo Hadi Samanto; Tira Nur Fitria; Muhammad Cholis; Dewi Muliasari; Hetining Setyowati; Agus Marimin; Sri Laksmi Pardanawati
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 8 No. 1 (2026): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v8i1.19179

Kegiatan pengabdian masyarakat di Cafe Mon Kopi yang dilaksanakan pada bulan Maret 2025 untuk meningkatkan pengelolaan keuangan melalui penerapan sistem pembukuan yang lebih efisien dan terstruktur. Sasaran kegiatan mencakup pemilik dan manajemen Mon Kopi, karyawan yang terlibat dalam operasional harian, dosen dan mahasiswa sebagai pelaksana, serta masyarakat sekitar yang merasakan dampak tidak langsung dari peningkatan kualitas layanan dan produk. Kegiatan ini meliputi pengumpulan data melalui wawancara, observasi, studi dokumentasi, survei, dan analisis laporan keuangan terdahulu sebagai dasar perancangan sistem pembukuan yang sesuai dengan kebutuhan usaha. Dalam pelaksanaan kegiatan pengabdian masyarakat di Mon Kopi, beberapa kendala ditemukan, seperti kurangnya pemahaman pemilik dan karyawan mengenai akuntansi dan pembukuan, keterbatasan waktu untuk adaptasi terhadap sistem baru, rendahnya keterampilan dalam menyusun laporan keuangan, serta ketidakpastian dalam pemantauan keberlanjutan sistem pembukuan. Semua kendala ini diatasi melalui penyuluhan, pendampingan langsung, pendekatan bertahap dalam penerapan sistem, pelatihan lanjutan, penyediaan template Excel, serta monitoring dan mekanisme umpan balik berkala untuk memastikan keberlanjutan penerapan sistem pembukuan yang efisien. Kegiatan pengabdian dilaksanakan secara sistematis melalui tahapan persiapan, sosialisasi dan penyuluhan, implementasi sistem pembukuan digital menggunakan Microsoft Excel, monitoring dan evaluasi, serta penyusunan laporan akhir dan rekomendasi. Seluruh proses didokumentasikan dan disosialisasikan kepada masyarakat sekitar untuk memberikan wawasan tentang pentingnya pengelolaan keuangan yang baik. Dengan penerapan sistem pembukuan yang lebih terstruktur, Mon Kopi diharapkan mampu meningkatkan akurasi laporan keuangan, mengurangi kesalahan pencatatan, mengelola arus kas lebih efisien, serta mendukung keberlanjutan dan pengembangan usaha secara optimal. Hasil kegiatan menunjukkan bahwa penerapan sistem pembukuan berbasis Microsoft Excel, disertai pelatihan dan pendampingan, berhasil meningkatkan pemahaman pemilik dan karyawan mengenai akuntansi dasar, pencatatan transaksi, dan penyusunan laporan keuangan secara akurat. Sistem ini membantu memantau arus kas, mengendalikan biaya, dan menyusun laporan laba rugi, neraca, serta arus kas secara tepat waktu. Dengan demikian, kegiatan ini memberikan kontribusi positif dalam meningkatkan transparansi, efisiensi, dan keberlanjutan pengelolaan keuangan Mon Kopi, sekaligus menjadi pengalaman praktis bagi peserta kegiatan dalam menerapkan ilmu akuntansi dan ekonomi secara nyata.

Analisis Perbandingan Kinerja Keuangan Perusahaan Layanan Kesehatan Dan Perusahaan Jasa Transportasi Pada Masa Pandemi Covid 19 Di Indonesia Muhammad Cholis; Darmanto Darmanto
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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

The company's financial performance is the result of the company's operating activities presented in the form of financial ratio numbers. In this study, the financial ratios used as proxies for financial performance are the current ratio, debt to asset ratio or liability to asset, net profit margin ratio, and working capital turnover ratio. The purpose of the study was to analyze the comparative financial performance of the health service and transportation service company groups during the Covid-19 pandemic using the independent sample t-test. This study also tested the comparative financial performance of the sample companies in the period before and during the Covid-19 pandemic as an additional test, using the paired sample t-test. The sample selection was carried out by purposive sampling, with the research sample being a group of health service and transportation service companies listed on the Indonesia Stock Exchange in the period 2018 to 2021. The results of the study were that the variables of the current ratio and liability to asset ratio of health service companies were significantly different from transportation service companies. Meanwhile, the net profit margin ratio and working capital turnover ratio did not differ significantly between health service companies and transportation service companies. In addition, the results also showed that although there was no significant difference between the periods before and during the pandemic, all research variables had an average figure that increased during the Covid-19 pandemic compared to before the Covid-19 pandemic.

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