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Analisis Kinerja Sistem Informasi Ekspedisi Nasional Berorientasi Website dan Mobile
This study aims to evaluate the performance of digital information systems, including websites and mobile applications, used by national expedition companies in Indonesia, using standardized technical indicators from Google Web.dev. This research employs a descriptive and evaluative approach with purposive sampling. The research objects comprise five major national expedition companies: JNE, J&T Express, SiCepat, Pos Indonesia, and Lion Parcel. The evaluation is conducted using four main ind...
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Analisis Pengaruh Pengungkapan Environmental, Social, and Governance (ESG), Return on Assets (ROA), dan Enterprise Resource Planning (ERP) Terhadap Penghindaran Pajak
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 2
(2025)
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple li...
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Analisis Pengaruh Total Asset Turnover (TATO) Terhadap Harga Saham PT Baramulti Suksessarana Tbk
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 4
(2025)
This study aims to analyze the effect of Total Asset Turnover (TATO) on stock prices at PT Baramulti Suksessarana Tbk during the 2014–2023 period. TATO is an activity ratio that measures how efficiently a company utilizes its total assets to generate sales. This research employs a quantitative associative approach using secondary data obtained from the company’s annual financial statements published by the Indonesia Stock Exchange. Data were analyzed using simple linear regression to determine t...
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Pengaruh Penggunaan Member Card Terhadap Kepuasan Pelanggan di Bolly Departement Store Kota Bima
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to analyze the effect of member card usage on customer satisfaction at Bolly Department Store in Bima City. The research applied a quantitative approach with a survey method, where data were collected through questionnaires from 96 respondents selected using purposive sampling, specifically customers who owned a member card. The research instrument was tested using validity and reliability tests to ensure accuracy and consistency. Data were analyzed using simple linear regression...
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1 Sitasi
Analisis Kinerja Keuangan Bank Syariah Indonesia Sebelum dan Sesudah Merger
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to analyze the financial performance differences of Bank Syariah Indonesia before and after the merger based on three key ratios: Financing to Deposit Ratio (FDR), Operational Expenses to Operating Income (BOPO), and Return on Assets (ROA). A comparative quantitative approach was applied using financial statement data from the 2017–2024 period, analyzed with normality tests and paired sample t-tests. The normality test results indicate that all data are normally distributed. The...
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2 Sitasi
Activity Based Costing (ABC) Di Industri Manufaktur: Tinjauan Literatur Tentang Efisiensi dan Kinerja Di Berbagai Negara
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 5
, No 1
(2025)
This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in...
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Menyingkapi Penerapan PSAK116 Terhadap Rasio Keuangan Berbasis Kemampuan Bayar: Studi Kasus Pada PT Mitra Adiperkasa Tbk
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is n...
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Gambaran Asam Urat dan Implikasinya terhadap Kesehatan pada Mahasiswa Universitas Halu Oleo
Irma Yunawati
; Nurnashriana Jufri
; Wa Ode Salma
; Minnati Zulfa Anika
; Cantika Alisyah
; Dera Kalvio Nita
; Amalia Darma Munandar
; Della Apriliana Pratiwi
Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia
Vol 4
, No 1
(2025)
Uric acid is the end product of purine metabolism which can cause hyperuricemia if levels increase. Hyperuricemia, if left untreated, can cause joint inflammation, pain, and various other health problems. This study aims to evaluate Halu Oleo University students' understanding of gout and its impact on health. Using a quantitative approach and analytical descriptive design, this research involved 50 randomly selected respondents. Examination of uric acid levels is carried out by taking blood sam...
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PELATIHAN PEMBUATAN MINUMAN KESEHATAN YOGHURT DALAM UPAYA MENINGKATKAN NILAI EKONOMI SUSU BAGI PETANI SUSU DI DESA CANDIGATAK, KECAMATAN CEPOGO, KABUPATEN BOYOLALI, JAWA TENGAH
Sudjarwo, Sudjarwo
; Nuzul Wahyuning Diyah
; Tristiana Erawati Munandar
; Riesta Primaharinastiti
; Maria Lucia Ardhani Dwi Lestari
; Hadi Poerwono
; Diajeng Putri Paramita
; Firmansyah Ardian Ramadhani
; Isnaeni
Jurnal Pengabdian Masyarakat Unwahas
Vol 9
, No 2
(2024)
Luas wilayah Desa Candigatak 825.928 Ha dengan jumlah penduduk 3.031 jiwa (2013), diantaranya sekitar 200 penduduk mata pencarian nya sebagai petani susu sapi perah yang produksi setiap harinya 300 liter dijual ke pengepul dengan harga Rp 7.500/liter yang dibayarkan 10 hari setelahnya, sehingga para petani susu sapi sepertinya dipermainkan harga jualnya. Hal ini membuat para petani susu menerima inovasi dibuat yoghurt yang dapat menaikkan nilai jual susu sapi. Yoghurt adalah salah satu minuman k...
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Analisis Rasio Likuiditas Untuk Menilai Kinerja Keuangan Pada Perusahaan Sub Sektor Farmasi Di BEI
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 3
, No 3
(2024)
The liquidity ratio is a measurement of the ability of a company's assets to finance its short-term liabilities or debt. The liquidity ratio is a measurement of the ability of a company's assets to finance its short-term liabilities or debt. The research results show that the financial performance of Pharmaceutical Sub-Sector Companies on the BEI is based on the Current Ratio (CR) in the poor category and the financial performance of Pharmaceutical Sub-Sector Companies on the BEI is based on the...
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