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All Journal Jurnal Hospitality dan Pariwisata Jurnal Buana Kata: Pendidikan, Bahasa, dan Ilmu Komunikasi
Herlambang, Krisna
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BUSINESS ASSESSMENT THROUGH A FINANCIAL RATIO APPROACH AT DAWET IRENG & KUPAT TAHU “5758” JAMBI Hamonangan, Samuel; Herlambang, Krisna; Permatasari, Mustika
Jurnal Hospitality dan Pariwisata Vol 10, No 2 (2024): Jurnal Hospitality dan Pariwisata
Publisher : Program Studi Hospitality dan Pariwisata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jhp.v10i2.6468

Abstract

Jambi City is a city in Jambi Province that has experienced an increase in culinary businesses such as restaurants, cafes, restaurants, and stalls. In managing a business, financial planning and analysis are needed to achieve smooth business. One of the analyses is the examination of financial statements. The type of research used by the author is descriptive research with a quantitative approach that collects data that is objective and measurable. The data collection techniques that the author uses are observation, interviews, documentation, bibliography and secondary data. The results showed that Return On Equity for 3 years measured by profit after tax divided by own capital obtained an average result of 1.72% or was in poor condition. The results of Return On Investment in the year from 2020 increased by 0.17% or with a value of 1.87% in 2021 and decreased in 2022 with a value of 1.59%. Cash Ratio or the restaurant's ability to pay off current debt with cash has not changed or remains at a value of 2.75%. Current Ratio which measures the restaurant's ability to pay off current debt if debt is collected reaches 27.5% or is at the lowest assessment score, Collection Period measures the restaurant's ability to collect receivables for 3 years is very good by obtaining a maximum assessment. Inventory Turn Over for the last 3 years has a maximum value of 5 which can be concluded that the effectiveness of inventory turnover in the restaurant is very good. Total Asset Turn Over has increased and decreased with an average calculation value of 2.69%. Own Ratio Capital to Total Assets during the study received a value of 4 or the effectiveness of using assets for business for 3 years of bookkeeping is not good. From the 8 aspects of assessing these financial ratios, Dawet Ireng & Kupat Tahu “5758” Jambi has an average financial performance that is less healthy from a score of ≤ 7 to > 66.5 obtaining an average value of 22.5 or less good and needs to be improved in the next period.
TINJAUAN HUKUM DAN ETIKA BISNIS DALAM PENGELOLAAN WISATA ALAM DI INDONESIA Herlambang, Krisna; Darussalam, Yumna Ardra; Jupriadi
Jurnal Buana Kata: Pendidikan, Bahasa, dan Ilmu Komunikasi Vol. 2 No. 4 (2025): Jurnal Buana Kata: Pendidikan, Bahasa, dan Ilmu Komunikasi
Publisher : Laboratorium Pembelajaran Bahasa, FKIP Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/buanakata.v2i4.1435

Abstract

This study aims to analyze the application of law and business ethics in the management of natural tourism in Indonesia. Using a descriptive qualitative approach, data were collected through interviews, observations, and literature studies conducted at the Mangunan Nature Tourism Park in Yogyakarta. The findings show that, normatively, the management of natural tourism is supported by strong legal foundations, namely Law No. 10 of 2009 on Tourism and Law No. 32 of 2009 on Environmental Protection and Management. However, the implementation remains suboptimal due to weak legal awareness among business actors and limited government supervision. From the perspective of business ethics, some tourism managers have begun to apply social responsibility and environmental awareness principles, yet many remain profit-oriented and neglect the welfare of local communities. These results highlight the importance of integrating legal compliance, ethical responsibility, and sustainable development principles in all aspects of natural tourism management. Strong law enforcement combined with high ethical awareness is expected to create a fair, ethical, and sustainable tourism management system in Indonesia. Penelitian ini bertujuan untuk menganalisis penerapan hukum dan etika bisnis dalam pengelolaan wisata alam di Indonesia. Dengan menggunakan pendekatan kualitatif deskriptif, penelitian ini menggali data melalui wawancara, observasi, dan studi pustaka di kawasan wisata alam Mangunan, Yogyakarta. Hasil penelitian menunjukkan bahwa secara normatif, pengelolaan wisata alam telah memiliki landasan hukum yang kuat melalui Undang-Undang Nomor 10 Tahun 2009 tentang Kepariwisataan dan Undang-Undang Nomor 32 Tahun 2009 tentang Perlindungan dan Pengelolaan Lingkungan Hidup. Namun, implementasi di lapangan masih belum optimal karena lemahnya kesadaran hukum dan kurangnya pengawasan pemerintah. Dari sisi etika bisnis, sebagian pelaku usaha telah menerapkan tanggung jawab sosial dan kepedulian lingkungan, tetapi masih banyak yang berorientasi pada keuntungan semata tanpa memperhatikan kesejahteraan masyarakat lokal. Temuan ini menegaskan pentingnya integrasi antara hukum, etika bisnis, dan prinsip pembangunan berkelanjutan dalam setiap aspek pengelolaan wisata alam. Penerapan hukum yang tegas dan kesadaran etika yang tinggi diharapkan dapat menciptakan sistem pengelolaan wisata alam yang adil, beretika, dan berkelanjutan di Indonesia.
Co-Authors Darussalam, Yumna Ardra Hamonangan, Samuel Jupriadi Permatasari, Mustika