Sri Rahyuni
Sekolah Tinggi Ilmu Ekonomi Indonesia Makassar

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Penerapan Akuntansi Tingkat Harga Dasar pada Perusahaan Umum Daerah Air Minum Kota Makassar Zulfaida Ahmad; Sahabuddin; Sri Rahyuni
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 1 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/muqaddimah.v4i1.1750

Abstract

This study aims to analyze the application of Basic Price Level Accounting in the Regional Drinking Water Company (Perumda Air Minum) of Makassar City during the 2021–2023 period. The research uses a qualitative descriptive approach with primary and secondary data obtained from financial statements, observations, documentation, and interviews. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, focusing on liquidity, solvency, and profitability ratios after price level adjustments. The results show that price level adjustments provide a more realistic representation of the company’s financial condition, particularly in reflecting changes in purchasing power due to inflation. Liquidity remains strong, solvency shows a declining trend that requires attention, and profitability indicates improved investment efficiency with fluctuating returns to equity. This study contributes to improving the accuracy of financial analysis for public sector enterprises under inflationary conditions.
Strategic Branding: Building Market Positioning and Business Growth through Integrated Management Practices Muhammad Mitsal Islami; Sri Rahyuni; Alitha Rukayyah
Advances in Business & Industrial Marketing Research Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/abim.v2i2.293

Abstract

The purpose of this study is to examine the intricate interplay between strategic branding and integrated management practices and their impact on organizational success in today's competitive marketplace. Through an exhaustive exploration of existing literature, the research design adopts a comprehensive review approach, synthesizing diverse scholarly perspectives on strategic branding, integrated management practices, and their implications for financial performance and consumer behavior. The findings underscore the critical role of integrated management practices in orchestrating successful branding initiatives, emphasizing the alignment of marketing, operations, finance, and human resources to support cohesive brand positioning strategies. Moreover, empirical evidence highlights the positive impact of strategic branding on financial performance, with strong brands exhibiting higher profitability, market share, and shareholder value. The discussion delves into emerging trends such as digitalization, experiential branding, and purpose-driven initiatives, reshaping industry dynamics and challenging traditional marketing paradigms. The implications drawn from the findings offer actionable strategies for organizational leaders, urging them to embrace innovative branding strategies that align with evolving consumer preferences and market dynamics. Furthermore, collaborative efforts between policymakers and industry stakeholders are essential for promoting responsible and ethical branding practices, fostering consumer trust, transparency, and accountability. This study contributes to the literature on strategic branding by providing valuable insights for future research endeavors and informing managerial practices aimed at enhancing brand effectiveness and organizational performance.