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ANALISIS HUBUNGAN FUNDAMENTAL DAN HARGA SAHAM DI INDEKS LQ45: PERAN INFLASI SEBAGAI VARIABEL MODERASI Prawitasari, Putu Putri; Krisna Wiguna, Putu; Istri Agung Maheswari, Anak Agung; Arniti, Ni Ketut
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.690

Abstract

This study aims to examine the effect of earnings per share (EPS) and return on assets (ROA) on stock prices with inflation as a moderating variable in LQ 45 mining sector companies for the 2023 period.The population in this study is 10 mining sector companies listed in the LQ 45 composite stock index in 2023. The sampling technique uses the purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with SPSS. The results of this study provide empirical evidence that the EPS independence variable has a positive effect on the stock price while ROA has a negative effect on the stock price, and inflation is unable to moderate EPS and ROA on the stock price
Meningkatkan Kepuasan Tamu Melalui Kualitas Pelayanan, Servicescape, dan Customer Experience di The Manggar Guesthouse Dwi Rahmadianti, Ni Made; Istri Agung Maheswari, Anak Agung; Nurmalasari, Made Ratih; Lasmi, Ni Wayan
Economic Reviews Journal Vol. 4 No. 4 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i4.999

Abstract

Tourism is a primary sector supporting Bali's economy, as it is capable of driving economic growth, creating job opportunities, and accelerating the development of tourist areas. Canggu is one of the regions experiencing an increase in guesthouse-based accommodation development, in line with the rising interest of tourists. However, The Manggar Guesthouse is facing a decline in occupancy rates and a number of complaints related to service, facility completeness, and the guests' stay experience. To ensure the sustainability of service quality in this situation, research is needed on the components that influence guest satisfaction. The objective of this research is to study how service quality, service perspective, and customer experience affect the satisfaction of guests staying at The Manggar Guesthouse. A quantitative method was used by conducting a survey of 112 participants selected through a purposive sampling method. The research data was collected through a four-point Likert scale questionnaire, complemented by documentation and observation as supporting data. The research instruments underwent validity and reliability testing, and the data was analyzed using classical assumption tests and multiple linear regression. The research results indicate that service quality (t = 2.828; p = 0.006$), customer experience (t = 3.354; p = 0.001$), and service perspective (t = 4.835; p = 0.000$) partially and significantly influence guest satisfaction. Simultaneously, the three variables also have a significant effect, with an F count of 40.300 and p = 0.000. The adjusted R2 value of 0.515 indicates the contribution of the three variables to guest satisfaction. Thus, these three factors should be the main focus in the strategy for improving the quality of accommodation management.