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Menampilkan 1–10 dari 14 artikel
Exploring the Satisfaction–Revenue Nexus: A Mixed-Methods Analysis of RevPAR Performance in Southeast Asian Three-Star Hotels
Fathimah Azzahro
; Bayu Irwansyah
; Galih Gumilar
; Devita Niken Hapsari
; Dyah Palupiningtyas
This research aims to explore the satisfaction–revenue nexus by examining the effect of tourist satisfaction on Revenue Per Available Room (RevPAR) performance in three-star hotels across Southeast Asia. Grounded in Expectation–Confirmation Theory and the Service-Profit Chain framework, the study conceptualizes tourist satisfaction as a strategic intangible asset that contributes to financial performance through both direct and indirect mechanisms. A mixed-methods sequential explanatory design w...
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Financial Management Practices Driving Sustainable Community Empowerment in Somongari Tourism Village
Ahmad Sofwan
; Hari Purwanto
; Lidya Fitri Yani
; Dyah Palupiningtyas
This study examines the strategic role of financial management in empowering the community of Somongari Tourism Village, Purworejo Regency, which serves as a model of Community-Based Tourism (CBT). Despite its rich natural and cultural assets, the village faces challenges in sustaining tourism growth due to fluctuating visitor numbers, limited services differentiation, and uneven income distribution. The research aims to evaluate how transparent and participatory financial practices can strength...
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Comparison of Solvency Levels and Claim Payment Ability of PT Asuransi Dayin Mitra Tbk and PT Asuransi Jasa Tania Tbk Amidst 2023 Economic Conditions
Erlina Waruwu
; Dyah Palupiningtyas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze the comparison of solvency levels and claim payment abilities between two general insurance companies in Indonesia, PT Asuransi Dayin Mitra Tbk (ASDM) and PT Asuransi Jasa Tania Tbk (ASJT), considering the macroeconomic conditions in 2023. The methods used are qualitative and quantitative comparative analyses based on the audited financial statements and annual reports of both companies, as well as a review of macroeconomic data from official sources. The findings indi...
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Decoding Financial Performance: A 2023 DuPont Analysis of PT Asuransi Dayin Mitra Tbk and PT Asuransi Jasa Tania Tbk – A Comparative Perspective
Cahaya Putri Utama Zai
; Dyah Palupiningtyas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to analyze and compare the financial performance of PT Asuransi Dayin Mitra Tbk and PT Asuransi Jasa Tania Tbk in 2023 using the DuPont analysis method. The data used in this study are the financial statements of both companies for the year ended December 31, 2023. The analysis was conducted by calculating the net profit margin (NPM), total asset turnover (TATO), financial leverage (EM), and return on equity (ROE) of each company. The results indicate that PT Asuransi Dayin Mitra...
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Operational Efficiency Assessment of PT Asuransi Jasa Tania Tbk: Analyzing Operating Expense to Revenue Ratio
Idamanis Laia
; Dyah Palupiningtyas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study aims to evaluate the operational efficiency of PT Asuransi Jasa Tania Tbk in 2023 using the operating expense to revenue ratio (Expense Ratio). The data used is the company's financial statements for the year ended December 31, 2023. The results show that PT Asuransi Jasa Tania Tbk successfully improved its operational efficiency significantly, with a decrease in the Expense Ratio by 17.24% to 48% compared to the previous year. This efficiency improvement was driven by strong net prem...
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Dissecting Indonesian Insurance Profitability and Efficiency: Du Pont Diagnostic Tool.
Guntur Tri Hidayatulloh
; Dyah Palupiningtyas
; Tri Maryani
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
This research compares the financial performance of insurance companies in Indonesia using the Du Pont method, identifies the determinants of differences in profitability and efficiency, and provides strategic recommendations. The methodology involves analyzing the 2023 audited financial statements of PT Asuransi Dayin Mitra Tbk and PT Asuransi Bintang Tbk as samples, applying the Du Pont method, financial ratios, and qualitative analysis. The results reveal a significant difference in profitabi...
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3 Sitasi
Analisis Strategi Pengelolaan Keuangan Desa Dalam Meningkatkan Kesejahteraan Masyarakat Desa
Arya Ganang Prabowo
; Dyah Palupiningtyas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The objective of this research is to examine the strategies employed in managing village finances to enhance community well-being in Jembrak Village, Semarang Regency. The research methodology involves a descriptive qualitative approach utilizing interviews, observations, and documentation for data collection. Findings reveal that the financial management strategy in Jembrak Village comprises planning, execution, administration, and accountability stages. Key factors impacting the success of vil...
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2 Sitasi
Efektivitas Implementasi Sistem Informasi Manajemen Keuangan Daerah di Kabupaten Semarang
Arjun Riyadi
; Dyah Palupiningtyas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 2
(2024)
The study investigates the efficacy of implementing the Regional Financial Management Information System (SIMKD) in Semarang Regency. Utilizing a qualitative methodology, findings reveal suboptimal effectiveness in SIMKD implementation. Factors influencing this include human resource competency, information technology infrastructure availability, leadership engagement, and organizational culture. Proposed strategies to enhance SIMKD effectiveness encompass developing human resources, fortifying...
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Analisis Faktor Pengaruh Contribution Margin Terhadap Perencanaan Penjualan “Franchise Mixue Karangjati, Kabupaten Semarang”
Fiktor Ardin Halawa
; Dyah Palupiningtyas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 17
, No 1
(2024)
This study aims to analyze the best-selling ice cream sales data in 2022 from the Mixue Karangjati franchise in Semarang Regency, as well as calculate the contribution margin ratio (RCM) and break-even point (BEP) in units and monetary value for each item. Sales data and related costs are processed to gain insights into the company's financial performance. The analysis results indicate that the RCM for the year 2022 is 7.4%, while the BEP in units and monetary value has been calculated for each...
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Analisis Biaya Diferensial Sebagai Alat Pengambilan Keputusan Pada Kost Putri Candra Dewi Di Sendangwaru Kec.Pringapus
Warni Damai Putri Waruwu
; Dyah Palupiningtyas
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 4
, No 1
(2024)
Financial planning is a crucial stage in business management that enables efficient fund allocation to achieve company goals. The significance of financial planning in preparing for the future of a business cannot be underestimated, as business success heavily relies on sound financial strategies. In this context, the analysis of differential costs becomes a crucial tool in business decision-making, especially when choosing between purchasing new items or reproducing old ones. This research util...
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1 Sitasi