Agus Dwi Sasono
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The Influence of Working Capital Management and ROE (Return On Equity) on Financial Performance at Letter Karya Timur Malang Yohana Bernadita Hingi Purek; Agus Dwi Sasono; Moh. Askiyanto; Nur Ida Iriani
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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The aim of this study is to determine the effect of working capital management and return on equity (ROE) on financial performance at Letter Karya Timur Malang, both partially and simultaneously. Types of Quantitative Research. The data used is secondary data, in the form of financial statements in 2018-2024. Data analysis uses multiple linear regression analysis. Hypothesis testing using the T (partial) test and F test (simultaneous). Multiple linear regression results obtained by the two independent variables have a positive regression coefficient value and the coefficient of R Square's coefficient of 0.813 (contribution of the independent variable to the dependent variable of 81.3%). The results of testing the t (partial) test hypothesis found the two independent variables have a tcount > ttable value, with a significant <0.05; And the results of the F (Simultaneous) hypothesis testing obtained the Fcount > Ftable value, with significant <0.05. So it was concluded that working capital and return on equity (ROE) had a significant effect on financial performance at Letter Karya Timur Malang, both partially and simultaneously. Letter Karya management of East Malang is advised to increase the efficiency of working capital utilization and encourage profitability through cost management, increased profit margin, and optimizing income to support more optimal financial performance.
Marketing Strategy of Service Products in Efforts to Increase Revenue at PAUD Kartika Pradana, Malang City Meriana Norince Bora; Agus Dwi Sasono; Yuni Setyawati; Nur Ida Iriani
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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This research discusses the marketing strategy of service products implemented by PAUD Kartika Pradana in Malang City as an effort to increase institutional income. In an era of increasingly tight competition in the early childhood education sector, institutions are required to understand market needs and develop targeted marketing strategies. The main focus of this research is how the implemented marketing strategies can attract public interest and lead to an increase in student enrollment. This study uses a descriptive qualitative method with data collection techniques through direct observation, in-depth interviews with the PAUD management, and documentation study. The results show that PAUD Kartika Pradana relies on the 7P marketing mix approach: product (educational services), competitive pricing, strategic location, active promotion through social media and local communities, competent human resources, structured service processes, and adequate physical facilities. This combination of strategies significantly contributes to building trust among parents and encouraging them to enroll their children. The findings indicate that PAUD Kartika Pradana implements a service marketing strategy based on the 7P approach (Product, Price, Place, Promotion, People, Process, and Physical Evidence). Dominant promotional strategies include word-of-mouth marketing, use of social media, and collaboration with local communities. This research concludes that implementing an appropriate service marketing strategy can be an effective solution to enhance the competitiveness and income of educational institutions.