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HOW TO CREATING THE SUSTAINABLE LONG-TERM CIVIL SERVICE PENSION FUNDING SYSTEM IN ASIAN COUNTRIES? Theysa Sahlani Pratiwi; Viani Naufalia
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 4 No. 3 (2024): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v4i3.853

Abstract

This study aims to analyze the authority of BMT in managing Islamic Social Finance (ISF) based on Indonesian regulations, specifically Law No. 23 of 2011 on Zakat Management and Law No. 41 of 2004 on Waqf. This qualitative research employs a juridical-normative approach and is categorized as field research. Primary data were obtained through field interviews, and data analysis was conducted descriptively. The findings reveal that although BMT has an organizational structure with a māl manager separating the management of baytūl māl and baytūl tamwīl, the prevailing regulations do not grant BMT authority to manage ISF, including zakat and cash waqf. However, in practice, BMT still plays a role in ISF management as a representative of Zakat Management Institutions (LAZ) and nazir for waqf. Zakat management is carried out in collaboration with LAZIZMU and LAZ Timoho Sejahtera, while cash waqf management involves partnerships with Islamic Financial Institutions as Waqf Recipients (LKS-PWU). Supervision of ISF management in BMT is conducted by the Sharia Supervisory Board (DPS), which provides general guidelines based on sharia principles and regulations, and by the Cooperative Office through regular reporting to ensure compliance with laws. These findings highlight the practice of ISF management by BMT despite being restricted by current regulations.
Manajemen Strategi Inovasi Produk dalam Mendukung Pertumbuhan UMKM: Observasi pada Usaha “3S Teh Cem” Theysa Sahlani Pratiwi; Siti Rugayah; Mutiara Praptasari
Tamilis Synex: Multidimensional Collaboration Vol. 2 No. 04 (2024): Tamilis Synex: Multidimensional Collaboration
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/tls.v2i04.395

Abstract

An MSME that is developing will always experience challenges that are not small and not easy; with the increasing number of people who want to open a business, the competition against other business actors will become tighter, and every MSME business actor will increasingly be faced with various challenges such as limited labor resources. And will continue to compete with larger businesses. Micro, small, and medium enterprises (MSMEs) such as "3S TEH CEM" are faced with the challenge of continuing to innovate to expand market share and increase revenue. This study uses a qualitative approach to understand the perspectives and experiences of business owners and gain in-depth insight into the innovation strategies implemented in developing products and strengthening branding. The research results show that innovation can be implemented through various strategies, such as providing member cards to increase customer loyalty, creating new menus with various choices, setting up shops with interesting concepts, adding ice cubes, and adding syrup with various fruit flavors by selling iced tea. This syrup, 3S Teh Cem, also has a unique recipe to provide various drink choices to consumers; 3S Teh Cem MSMEs have information on the elements of management aspects in the implementation procedures of 3S Teh Cem, which will greatly influence how they will continue to develop innovation. To make this business a bigger business, it must collaborate with other producers and utilize the services of content creators/influencers to expand marketing reach via social media. This study concludes that innovation is a strategy that cannot be ignored when facing business competition. By implementing the right innovations, "3S Teh Cem" can increase its competitiveness and attract consumer interest with unique and quality products. The suggestions include involving customers through member cards, developing menus and strengthening branding, providing product innovations for health, establishing strategic collaborations with other parties, utilizing social media, and strengthening internal systems to support continuous innovation and skills training for employees. In this way, "3S Teh Cem" can continue to develop and become a major player in the contemporary beverage industry in Indonesia.
Pengaruh Store Atmosphere dan Product Quality terhadap Kepuasan Pelanggan Kopi Sulfan Jakarta Pusat Reska Neta Febriyana; Fazhar Sumantri; Theysa Sahlani Pratiwi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2479

Abstract

This study aims to analyze the influence of store atmosphere and product quality on customer satisfaction at Kopi Sulfan Central Jakarta. The research method used a quantitative approach with non-probability sampling technique through accidental sampling of 100 respondents. Data was collected using a questionnaire with a 5-point Likert scale and analyzed using multiple linear regression with SPSS version 27. The results showed that store atmosphere has a positive and significant effect on customer satisfaction (t count 4.408 > t table 1.984; sig. <0.001). Product quality also has a positive and significant effect on customer satisfaction (t count 7.108 > t table 1.984; sig. <0.001). Simultaneously, both variables have a significant effect on customer satisfaction (F count 203.200 > F table 3.090; sig. <0.01). The coefficient of determination shows that store atmosphere and product quality can explain 80.7% of the variation in customer satisfaction. This study concludes that coffeeshop management needs to pay attention to both aspects simultaneously to create optimal customer satisfaction.
Pengaruh Beban Kerja, Stres Kerja, dan Lingkungan Kerja terhadap Turnover Intention: Studi Kasus PT Gunanusa Utama Fabricators Dahlia Apriliawati; Fazhar Sumantri; Theysa Sahlani Pratiwi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 2 (2025): : Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i2.2633

Abstract

The high level of turnover intention is a serious challenge for organizations in maintaining quality human resources. This phenomenon not only impacts organizational stability, but also reduces overall employee performance and productivity. This research uses a quantitative approach, which is a scientific approach that systematically examines phenomena in a sample and population by using numerically measured data and analyzed using statistical procedures. The population in this study were all employees of PT Gunanusa Utama Fabricators. The sampling technique was carried out using Non-probability sampling method, specifically purposive sampling with a total sample of 50 respondents. The results of the hypothesis show that Workload, Stress and Work Environment together have a significant and positive influence on Turnover Intention. In other words, if these three factors decrease, the tendency of employees to leave the company will also decrease. Conversely, an increase in workload, stress levels and unsupportive work environment conditions will encourage increased employee intention to leave the company. The results of this study indicate that the three aspects simultaneously contribute significantly in influencing employee decisions regarding turnover intention, so that the management of the three is an important key in an effort to reduce the level of employee turnover at PT Gunanusa Utama Fabricators.
Pengaruh ROE Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Jakarta Islamic Index (JII) Periode 2019-2021 Mutiara Praptasari; Daz Vholasky Anggraini; Theysa Sahlani Pratiwi
Tamilis Synex: Multidimensional Collaboration Analysis of the Influence of Performance on Company Value and Purchasing Decisions in the Digital Er
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/tls.v2i1.526

Abstract

The purpose of this study is to analyze the effect of ROE on company value in the JII group for the 2019-2021 period. Using a quantitative approach to analyze the relationship between ROE and company value as measured by the PER in companies in the JII for the 2019-2021 period. The analysis techniques used include multiple linear regression tests, t-tests, coefficient of determination (R²) tests, and correlation tests to measure the strength of the relationship between variables. The results show that ROE has a significant and positive effect on company value, with most of the PER variability explained by ROE. The results of the analysis show that ROE has a significant and positive effect on company value as measured by PER. Companies with high ROE, such as Unilever Indonesia and Indofood CBP, have high PERs, reflecting investor confidence in the prospect of profit growth. Conversely, companies with lower ROEs such as Vale Indonesia have lower PERs, indicating a more cautious market view. Although ROE has a strong influence, other factors such as macroeconomic conditions, industry prospects, and sharia compliance also affect company value.
PERAN KONSEP MATEMATIKA DALAM PLATFORM DIGITAL: PERSPEKTIF MAHASISWA Daz Vholasky Anggraini; Siti Rugayah; Theysa Sahlani Pratiwi; Mutiara Praptasari
Afore : Jurnal Pendidikan Matematika Vol 4 No 2 (2025): Afore : Jurnal Pendidikan Matematika
Publisher : Universitas Nias Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57094/afore.v4i2.2955

Abstract

The advancement of digital technology has positioned mathematical concepts as fundamental components in the operation of various digital platforms, including search engines, social media, and e-commerce systems. This study aims to investigate the extent to which university students comprehend and recognize the integration of mathematicsparticularly logic, algorithms, and statistics within the digital tools they engage with daily. Employing a descriptive quantitative method, data were collected through an online questionnaire involving 66 students from multiple academic disciplines. The results indicate that while most participants acknowledge the presence of mathematical elements in digital systems, their understanding of the underlying processes remains limited. The primary barriers identified include insufficient mastery of foundational mathematical concepts and the lack of instructional approaches that explicitly connect mathematics to digital technologies. Nevertheless, a substantial proportion of students express strong interest in learning mathematics in more practical and technology-oriented contexts. These findings underscore the need for pedagogical strategies that contextualize mathematical theory within real-world digital environments, thereby enhancing students’ digital numeracy and analytical capabilities.
Pengaruh ROA, ROE, Dan DER Terhadap Nilai Perusahaan Pada Perusahaan Jasa Properti Hutabarat, William Loro Sae; Fazhar Sumantri; Theysa Sahlani Pratiwi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2508

Abstract

The property sector in Indonesia, including companies like PT Adhi Commuter Properti, Tbk, is highly sensitive to fiscal policies, interest rate fluctuations, and market conditions. Over the years 2005 to 2023, the company experienced inconsistent fluctuations in Earning Per Share (EPS) that were not always aligned with changes in its financial ratios, particularly Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER). This raised concerns about whether these financial indicators reliably reflect the firm’s value. The purpose of this study is to examine how Return on Equity (ROE), Return on Assets (ROA), and Debt to Equity Ratio (DER) affect EPS, which is a measure of business value at PT Adhi Commuter Properti, Tbk. The study uses a causal associative design and a quantitative methodology. Annual financial reports serve as the source of secondary data. Descriptive statistics, multiple linear regression, the partial (t) test, the simultaneous (F) test, the coefficient of determination (R2), and the classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation) are among the analytical methods used. The findings indicate that while ROA, ROE, and DER do not significantly affect EPS on their own, they do significantly affect EPS when combined. The 54.5% coefficient of determination value shows that the independent variables may account for EPS, with the remaining portion being impacted by extraneous variables.