ANALISIS STRATEGI RETRIBUSI DAERAH SEKTOR PARIWISATA KABUPATEN GOWA

This study aims to generate possible strategies that can be implemented to increase amount of retribution income at the Department of Tourism in Gowa Regency by reviewing 6 tourism objects within the regency. Instruments used for data collection are survey questionnaires, observation, and semi structure interview conducted to 29 respondents comprising of head departments, heads of division, and managements of each tourism object, as well as customers. The collected data were analyzed by using SWOT and IE matrix as a basis for generating possible strategies and determine competitive position of the studied tourism objects. The QSPM is then used to rank the generated strategies for prioritization.  The result of IE matrix showed that the position of the tourism objects is in quadrant V meaning that hold and maintain. The appropriate strategy used is intensive strategy (market penetration and product development). In SWOT matrix analysis, results obtained four alternative strategies, namely: (1) boosting amount of retribution by increasing numbers of tourism objects and supported tourism activities for customer attraction, (2) allocation of human resources in accordance with the competencies, (3) optimizing marketing activities, and (4) increasing awareness for retribution payment. Based on QSPM analysis, an appropriate strategy possibly implemented by Department of Tourism in Gowa Regency is expanding sources of retribution incomes

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY AND CORPORATE REPUTATION ON COMPETITIVE ADVANTAGE THROUGH FINANCIAL PERFORMANCE

Abstract Purpose: This study focuses on a formulation of the problem of low competitiveness of manufacturing industries so that efforts need to be made to increase the competitive advantage of manufacturing companies in Indonesia by paying attention to aspects of social responsibility and Corporate Reputation mediated by financial performance. Theoretical framework: This study used the Resources Based View (RBV), Signalling Theory, Agency Theory, and Competitive Advantage model as the explanatory of CSR, Corporate Reputation Financial Performance, and Competitive Advantage. The yearly report of manufacturing businesses in the food and beverage sub-sector listed on the Indonesia Stock Exchange from 2013 until 2022 was calculated using the Structural Equation Model (SEM) method and the Smart-PLS application. Design/methodology/approach: We conducted our analysis using data from www.idx.co.id, the Indonesia Stock Exchange's official website. We discovered that, over the course of the study's 10-year research period, from 2013 to 2022, there will be 28 104 manufacturing companies in the food and beverage sub-sector. This study used a quantitative data analysis method as its data analysis strategy. This paper applied structural equation modeling (SEM) osfor data analysis. Findings: The Structural Equation Model (SEM) method found that corporate reputation had a positive and significant impact on financial performance, while social responsibility had a positive and significant impact on excellence competitiveness, corporate reputation had a positive and significant impact on competitive advantage, and corporate financial performance had a positive and significant impact on reputation. Research, Practical & Social implications: The findings of this research can explain about economic development and job creation, Improved quality of life, promotion of ethical standards, Inequality Reduction, environmental conservation, stakeholder trust and loyalty, education and skills developments. Originality/value: The originality and significant contribution of studying the influence of Corporate Social Responsibility (CSR) and Corporate Reputation (CG) on competitive advantage through financial performance are multi-faceted. First Pioneering holistic understanding. Enriching CSR and CG discourse, Guide for corporate strategy, Policy Implications, Investor guidance and Benefit for Stakeholders

Analysis Of Cash Flow And Liquidity In Measuring Financial Performance At Pt. Adhi Karya (Persero) Tbk On The Indonesia Stock Exchange

The purpose of this study is to determine and analysis PT. Adhi Karya (Persero) Tbk's financial performance using cash flow ratios and liquidity ratios over the previous 5 (five) years. PT. Adhi Karya (Persero) Tbk's financial reports for the 5 (five) quarters between 2015 and 2019 make up the population in this analysis. This study uses PT. Adhi Karya (Persero) Tbk's 5 (five) period 2015-2019 balance sheets, income statements, and cash flow statements as its data samples. Documentation is used as the technique of data gathering for this investigation. The cash flow ratio used in the analysis shows poor financial performance. This is due to the fact that the company cannot meet its upcoming obligations as determined by the cash flow ratio calculations, which show that the operating cash flow ratio (OCFR), the cash coverage ratio of current liabilities (CCRCL), and the total debt ratio (TDR) are all below one (1). However, from 2015 to 2019, the liquidity ratio, namely the Current Ratio (CR), shows that PT. Adhi Karya (Persero) Tbk has achieved a great deal financially. This is so because the value of the Current Ratio is higher than the norm for the business sector. From 2016 to 2019, the Cash Ratio has been below the industry average, indicating poor performance. Keywords: Cash Flow, Financial Performance, and Liquidity

The Effect Of Gender Diversity On Company Value With Company Performance As An Intervening Variable In Service Sector In Indonesia Stock Exchange

Current developments and the economy are developing very quickly, thus requiring economic actors to be able to adapt to change. Companies that can compete well will not experience failure or bankruptcy but will continue to grow to get high scores. This study aims to examine the effect of gender diversity on the board on firm performance with firm performance as an intervening variable. This type of research uses quantitative research with an associative approach. The samples in this study were 110 samples. The data analysis technique in this study used Structural Equation Modeling (SEM) with the help of SmartPLS. The results of this study indicate that gender diversity has no significant effect on firm performance, gender diversity has a significant effect on firm value, firm performance has no significant effect on firm value, and gender diversity has no significant effect on firm value through firm performance in service companies. on the Stock Exchange. Key Words: Gender Diversity, Company Value, Firm Performanc

THE EFFECT OF LIQUID ASSETS RATIO AND NON PERFORMING LOANS ON THE PROFITABILITY OF COMMERCIAL BANKS IN INDONESIA

The aim of this study was to investigate the relationship between the Liquid Assets Ratio (LAR) and Non-Performing Loans (NPL) variables and the profitability of Indonesian Commercial Banks as measured by Non-Performing Loans (NPL) and Return on Asset (ROA). The study's observational term, from 2013 to 2022, spans 10 years. The Financial Services Authority (OJK) financial statements are where the study's data was derived from. The data analysis technique employed Multiple linear regression is the approach of data analysis that is used. The data is first checked with traditional assumption tests, such as normality, heteroscedasticity, multicollinearity, and autocorrelation tests, before employing this method. The findings demonstrated that the LAR variable has no appreciable impact on the profitability of Indonesian commercial banks. The NPL variable exhibits a large influence on the profitability of commercial banks in Indonesia, whereas the former has a negligible impact. In this study, the independent variables can account for up to 89.7% of the variation in the dependent variable, with the remaining variation being impacted by other variables

ANALISIS STRATEGI RETRIBUSI DAERAH SEKTOR PARIWISATA KABUPATEN GOWA

This study aims to generate possible strategies that can be implemented to increase amount of retribution income at the Department of Tourism in Gowa Regency by reviewing 6 tourism objects within the regency. Instruments used for data collection are survey questionnaires, observation, and semi structure interview conducted to 29 respondents comprising of head departments, heads of division, and managements of each tourism object, as well as customers. The collected data were analyzed by using SWOT and IE matrix as a basis for generating possible strategies and determine competitive position of the studied tourism objects. The QSPM is then used to rank the generated strategies for prioritization.  The result of IE matrix showed that the position of the tourism objects is in quadrant V meaning that hold and maintain. The appropriate strategy used is intensive strategy (market penetration and product development). In SWOT matrix analysis, results obtained four alternative strategies, namely: (1) boosting amount of retribution by increasing numbers of tourism objects and supported tourism activities for customer attraction, (2) allocation of human resources in accordance with the competencies, (3) optimizing marketing activities, and (4) increasing awareness for retribution payment. Based on QSPM analysis, an appropriate strategy possibly implemented by Department of Tourism in Gowa Regency is expanding sources of retribution incomes.</jats:p

ANALYSIS OF THE INFLUENCE OF KNOWLEDGE OF BUSINESS FINANCIAL MANAGEMENT AND FAMILY ENVIRONMENT ON INTEREST IN ENTREPRENEURSHIP (Analytic Study on FEB UMI Students, Makassar)

This study aims to identify the effect of knowledge of business financial management, and family environment on the interest in entrepreneurship. The population of this study was a S1 student at the Faculty of Economics and Business, University of Muslim Indonesia Makassar, with the sampling technique used was accidental sampling, in 100 semester FEB students as respondents. Quantitative data analysis methods and using several tests such as validity testing, reliability test, classical assumption test, multiple linear regression tests, and the coefficient of determination test (adjusted r square. positive about entrepreneurial interest. By understanding the effects between these variables, it is hoped that this research can provide insight which is useful in supporting the development of entrepreneurial interests and efforts to increase the number of qualified entrepreneurs