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Menampilkan 1–10 dari 35 artikel
Building Financial Resilience of Boarding House Employees Through Financial Literacy
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
Inflation and post-COVID-19 economic uncertainty have placed significant financial pressure on low-income workers, including boarding house employees. This study aims to analyze the effects of financial literacy, financial attitude, and economic pressure on personal financial management behavior and financial resilience among boarding house employees in Semarang Regency. A mixed-methods sequential explanatory approach was employed, with the quantitative phase (n=150) analyzed using PLS-SEM, foll...
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Analyzing Financial Management and Investment Feasibility of MIXUE Beverage Franchise in Indonesia
KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi
Vol 19
, No 1
(2026)
The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, uti...
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Optimalisasi Operasional dan Manajemen Waktu: Strategi Pengendalian Biaya Proyek Manufaktur
Jurnal Ilmiah Serat Acitya
Vol 15
, No 1
(2026)
Industri manufaktur pangan di Indonesia menghadapi tantangan signifikan dalam pengendalian biaya akibat ketidakefisienan operasional dan manajemen waktu yang kurang optimal. Penelitian ini bertujuan menganalisis pengaruh efisiensi operasional dan manajemen waktu proyek terhadap pengendalian biaya pada PT. Macro Prima Pangan Utama. Metode penelitian menggunakan pendekatan mixed methods dengan desain explanatory sequential, mengintegrasikan analisis kuantitatif (regresi linear berganda, n=50) dan...
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Peran Fintech Payment dalam Memperkuat Arus Kas dan Akuntabilitas Keuangan UMKM
Jurnal Ilmiah Serat Acitya
Vol 15
, No 1
(2026)
Transformasi digital dalam sistem pembayaran telah mengubah lanskap pengelolaan keuangan Usaha Mikro, Kecil, dan Menengah (UMKM). Penelitian ini bertujuan mengeksplorasi pengaruh penggunaan pembayaran digital terhadap praktik pengelolaan arus kas dan transparansi keuangan UMKM. Pendekatan kualitatif dengan desain studi kasus multipel diterapkan, melibatkan 14 pemilik/manajer UMKM di Kota Semarang yang dipilih melalui purposive sampling. Data dikumpulkan melalui wawancara semi-terstruktur, observ...
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Financial Management Practices Driving Sustainable Community Empowerment in Somongari Tourism Village
An International Journal Tourism and Community Review
Vol 3
, No 1
(2026)
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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Exploring the Satisfaction–Revenue Nexus: A Mixed-Methods Analysis of RevPAR Performance in Southeast Asian Three-Star Hotels
An International Journal Tourism and Community Review
Vol 3
, No 1
(2026)
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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Comparative Analysis of Hotel Cost Efficiency Across Indonesian Regions
International Journal of Communication, Tourism, and Social Economic Trends
Vol 3
, No 1
(2026)
The Indonesian hospitality industry is currently facing a post-pandemic "profitability paradox," a phenomenon where increased occupancy rates do not guarantee a proportional increase in net profit margins due to persistent operational cost inflation. This study aims to evaluate operational cost efficiency strategies and their impact on profitability across three star-rated hotels with contrasting locational and market characteristics: @Hom Hotel Kudus (Central Java), Grand Verona Samarinda (East...
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More Rooms, Less Profit: Unveiling OTA Distribution Channels' Contradictory Hotel Impacts
International Journal of Communication, Tourism, and Social Economic Trends
Vol 3
, No 1
(2026)
This research aims to evaluate the effectiveness of Online Travel Agent (OTA) distribution channels in influencing room sales volume and net profit for hotels in Java. Although OTAs have become a primary distribution choice that successfully boosts sales figures, there is still a lack of research highlighting the impact on net profitability due to high commission costs.Using a quantitative associative method through panel data regression analysis, this study examines the causal relationship betw...
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Operational Efficiency Assessment of PT Asuransi Jasa Tania Tbk: Analyzing Operating Expense to Revenue Ratio
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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Decoding Financial Performance: A 2023 DuPont Analysis of PT Asuransi Dayin Mitra Tbk and PT Asuransi Jasa Tania Tbk – A Comparative Perspective
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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