Dini Nurhayati
Sekolah Tinggi Ilmu Ekonomi Yasa Anggana

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Analisis Pengembalian Portofolio Investasi Perusahaan Asuransi Wajib di Indonesia Studi pada PT. Jasa Raharja (Persero) Tbk Periode 2013-2022 Nurdiana Agustina; Dini Nurhayati; Santi Sartika
Jurnal Simki Economic Vol 7 No 2 (2024): Volume 7 Nomor 2 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v7i2.789

Abstract

This study aims to determine the level of return on investment in the investment portfolio of PT. Jasa Raharja for the period 2013 to 2022. This research method uses a quantitative method involving the process of collecting secondary data for ten years, then conducting a financial ratio analysis followed by multiple regression analysis, then describing the interpretation of the research results. The results of the financial ratio analysis using the net investment income ratio showed that in each period the level of return on the investment portfolio tended to continue to decline from 10% in 2013 to 6.89% in 2022. The results of the normality test to test the sample obtained a normally distributed sample, then the results of the multiple regression test showed that the results of the investment portfolio and the value of the investment portfolio together affected the net investment income ratio. In this study, the company was less than optimal in managing its investment funds. Therefore, the company is less able to rely on the investment returns obtained to add new investment funds in the next period. If this happens continuously, the company in meeting funds for payment of claim expenses and other company operational expenses can only rely on premium income from customers so that the company's profits are low.
Pengaruh Perencanaan, Pelaksanaan, Pengendalian, dan Evaluasi Anggaran terhadap Efektivitas Manajemen Keuangan Perusahaan Dini Nurhayati; Siti Khaeryyah
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 6 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/jr63gy23

Abstract

Pengelolaan keuangan yang efektif menjadi faktor penting dalam menjaga keberlangsungan dan daya saing perusahaan di tengah dinamika bisnis yang semakin kompleks. Salah satu instrumen strategis dalam meningkatkan efektivitas manajemen keuangan adalah sistem penganggaran yang mencakup perencanaan, pelaksanaan, pengendalian, dan evaluasi anggaran. Namun, keberhasilan anggaran tidak hanya bergantung pada keberadaan dokumen anggaran, melainkan pada bagaimana seluruh siklus penganggaran diterapkan secara terintegrasi. Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan anggaran, pelaksanaan anggaran, pengendalian anggaran, dan evaluasi anggaran terhadap efektivitas manajemen keuangan perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan desain eksplanatori. Data diperoleh melalui penyebaran kuesioner kepada 120 responden yang terlibat dalam aktivitas pengelolaan anggaran perusahaan. Pengambilan sampel menggunakan teknik purposive sampling, sedangkan analisis data dilakukan menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan SmartPLS. Evaluasi model dilakukan melalui pengujian outer model untuk menilai validitas dan reliabilitas konstruk serta inner model untuk menguji hubungan antarvariabel. Hasil penelitian menunjukkan bahwa perencanaan anggaran, pelaksanaan anggaran, pengendalian anggaran, dan evaluasi anggaran berpengaruh positif dan signifikan terhadap efektivitas manajemen keuangan perusahaan. Pengendalian anggaran menjadi faktor yang memiliki pengaruh paling dominan, menunjukkan pentingnya aktivitas pemantauan, identifikasi penyimpangan, dan tindakan korektif dalam meningkatkan efektivitas pengelolaan keuangan. Penelitian ini menegaskan bahwa sistem penganggaran yang terintegrasi dapat menjadi instrumen strategis dalam meningkatkan efisiensi penggunaan sumber daya keuangan dan mendukung pencapaian tujuan organisasi.
Quality Management–Based Marketing Strategy for Kombucha ‘Rumah SCOBY DBA’: A Study at Yayasan Dharma Bintang Akademia Hari Mulia; Suca Rusdian; Junaedi Junaedi; Andri Muhamad Nuroni; Mia Kusmiati; Yeti Rosita; Dini Nurhayati; Sovian Aritonang; Avinash Pawar
Global Management: International Journal of Management Science and Entrepreneurship Vol. 1 No. 3 (2024): August : International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v1i3.440

Abstract

This study analyzes the strategic role of quality-based marketing models in enhancing the competitiveness of kombucha products, with a specific focus on Rumah SCOBY DBA, produced by the Yayasan Dharma Bintang Akademia. By integrating Total Quality Management (TQM), Quality Assurance (QA), and Quality Control (QC), the research explores how quality-driven frameworks contribute to marketing effectiveness, consumer trust, brand positioning, and sustainable performance in the functional beverage industry. Employing a Systematic Literature Review (SLR) combined with conceptual analysis, the study systematically examined publications from 2015 to 2025 across leading academic databases, focusing on themes of quality management, functional beverage marketing, kombucha production, consumer behavior, and digital strategies. The findings reveal that product quality—characterized by fermentation stability, microbiological safety, and nutritional consistency—serves as the primary driver of consumer purchase intention. Process quality, through standardized SOPs, hygiene protocols, and traceability systems, reinforces credibility, while service quality, including transparent labeling, health education, and digital engagement, strengthens brand trust. Integrating TQM principles into marketing fosters consumer loyalty, differentiates brands in competitive markets, and supports long-term sustainability. This study provides practical guidance for producers, community-based enterprises, and policymakers to adopt quality-driven marketing models, offering a novel conceptual framework tailored to kombucha products and mapping future research directions in functional beverage innovation.