Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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Analysis of Promotional Strategies to Increase Sales in The Creative Economy Business "Fatih Hydroponik"
This study aims to analyze the promotional strategies implemented by Fatih Hidroponik to increase sales of hydroponic vegetable products in an increasingly competitive market. Fatih Hidroponik, a modern agriculture-based creative economy business in Banjarmasin City and Barito Kuala Regency, relies on hydroponic cultivation methods to produce fresh, pesticide-free, and environmentally friendly vegetables. However, despite its superior quality, the main challenge is marketing it to gain wider public awareness. This study used a qualitative descriptive approach, collecting data through consumer interviews and observing Fatih Hidroponik's promotional practices. The results indicate that the promotional strategy prioritizes digital promotion through social media (Instagram and WhatsApp) and direct customer engagement. Although effective in increasing product awareness, some consumers suggested increasing the variety of promotional content. Recommendations made in this study include optimizing the use of paid advertising on social media, increasing the variety of promotional content, and collaborating with local influencers to increase product exposure. This research is expected to provide insights and guidance for Fatih Hidroponik and similar businesses in designing more effective promotional strategies to increase sales and competitiveness in the market
Financial Performance Analysis Of The Agro Group Packaged Drinking Water Company In 2022-2024
This study aims to determine the financial performance of the AGRO Group Bottled Drinking Water Company for 2022–2024 . This research is descriptive, meaning it describes a situation or area of interest systematically, factually, and accurately. The data sources used are: used in this study are secondary data obtained from Financial Report of 6 Branches of the AGRO Group Bottled Drinking Water (AMDK) Company from 2022 to 2024. The results of the study stated that overall, AGRO Group's financial performance during the 2022-2024 period showed significant variations among the six branches. Although some branches, such as CV. Banyumas Megah and CV. Centralindo Megah, showed good performance in terms of liquidity and solvency, there were several branches that still needed attention, especially CV. Tirta Indo Megah Kendari which consistently experienced difficulties in profitability. Branches such as CV. Tirta Indo Megah Kendari require more attention in debt management and operational costs. The results of this study provide a valuable evaluation tool for AGRO Group management to assess operational efficiency and resource management. By using ratio analysis, management can identify strengths and weaknesses in the financial structure, which can guide strategic decision-making
The Effect of Capital Structure, Operating Cash Flow, and Activity Ratio on the Profitability of Agricultural Companies Listed on the Indonesia Stock Exchange
Microeconomics provides a theoretical framework for understanding how a company achieves profit margins, while profit margin is a key measure of performance that reflects the effectiveness of a company's microeconomic strategy, including in agricultural companies. This study aims to analyze the influence of capital structure, operating cash flow, and activity ratio on the profitability of agricultural companies listed on the Indonesia Stock Exchange, especially Crude Palm Oil (CPO) companies. The research approach is quantitative using secondary data from 11 Crude Palm Oil (CPO) agricultural companies for the 2021-2024 period, so that the total data is 44 research data. Data collection uses documentation, namely accessing the official website of the Indonesia Stock Exchange. Data analysis uses multiple regression analysis of panel data. The results of the study show that simultaneously, the capital structure (Debt to Equity Ratio), operating cash flow, and activity ratio (inventory turnover) together have a significant effect on profitability (Net Profit Margin) in Crude Palm Oil (CPO) agricultural sector companies listed on the Indonesia Stock Exchange with a determination coefficient of 81.2172%. While the remaining 18.7828% is explained by other variables that are not studied in this study such as operational cost efficiency, sales and revenue growth levels, raw material prices or production inputs, tax policies and interest expense and price strategies and product competitiveness in the market. Then partially, the capital structure (Debt to Equity Ratio) has a negative and insignificant effect on profitability (Net Profit Margin), operating cash flow has a positive and significant effect on profitability (Net Profit Margin), and activity ratio (inventory turnover) has a positive and significant effect on Profitability (Net Profit Margin)
The Effect Of Education And Training, Motivation And Discipline On Job Satisfaction As Intervening Variables On The Performance Of PNS Teachers In Public Elementary Schools In Panji District, Situbondo Regency
Education and training is important things for employee in something agencies. Employees who participate in education and training influence on the performance of civil servants. The more employee the active in work and follow in accordance rules and procedures, then the more good Civil Servant Performance obtained. Research This aim For know The Influence of Education and Training, Motivation and Discipline with Satisfaction Work As Intervening Variables on the Performance of Civil Servant Teachers at Public Elementary Schools in Panji District, Panji Regency Situbondo. Based on framework the resulting conceptual, can concluded that Education and Training, Discipline influential positive significant to Satisfaction Work. Motivation influential positive However No significant to Satisfaction Work, and Education and Training, Discipline influential positive However No significant on Performance. Motivation and Satisfaction Work influential positive significant on Performance. Education and Training, Motivation and Discipline influential positive However No significant on Performance through Satisfaction Work
Quality Using SERVQUAL to Enhance Customer Satisfaction and Loyalty at MSME Nyamilo
This study aims to describe the service quality of Nyamilo MSMEs using the SERVQUAL model and to examine its relationship with customer satisfaction and loyalty. A qualitative approach was used through interviews with the owner and three customers who had made more than two purchases, accompanied by observations of online sales activities and documentation from social media. The results show that all five dimensions of SERVQUAL, namely tangibles, reliability, responsiveness, assurance, and empathy, are well fulfilled. Neat and hygienic packaging, consistent taste, quick response in communication, transparency in the production process, and the ability to customize orders are factors that shape a positive experience for customers. These findings indicate that good service increases satisfaction, which in turn encourages loyalty in the form of repeat purchases and recommendations to others. This study confirms that service quality plays a crucial role in retaining customers for online-based culinary SMEs like Nyamilo
Corporate Governance, Profitability And Firm Value: A Systematic Literature Review
This study conducts a systematic literature review combined with bibliometric analysis to map the intellectual landscape, conceptual development, and research trends surrounding Corporate Governance, Profitability, and Firm Value within contemporary academic scholarship. Using the PRISMA framework, peer-reviewed articles published up to November 2025, written in English, and indexed in the Scopus database were rigorously identified, screened, and synthesized. Bibliometric techniques using VOSViewer were applied to visualize citation structures, co-authorship networks, and keyword co-occurrence patterns, enabling a comprehensive understanding of the field’s thematic evolution. The review reveals that scholarly interest in the nexus between corporate governance mechanisms, profitability indicators, and firm value has grown substantially over the past decade. However, the research stream remains dispersed across varying methodological approaches and is dominated by specific corporate governance constructs, such as board characteristics and ownership structure. Influential authors, dominant themes, and existing research gaps are identified, underscoring the need for deeper theoretical integration, stronger causal designs, and broader cross-country comparisons. The combined methodology of systematic review and bibliometric mapping provides a robust analytical foundation, clarifying the trajectory of the field and offering direction for future empirical and conceptual contributions to corporate governance and value-creation research
The Role of Tourism Destination Attributes in EnhancingTourist Loyalty Through Service Quality Experience at Tanjung Setia Beach Tourism Area, Pesisir Barat Regency, Lampung
This study examines the role of tourism destination attributes in enhancing tourist loyalty through service quality experience at Tanjung Setia Beach Tourism Area, Pesisir Barat Regency. Recognized as one of the world’s top surfing destinations, Tanjung Setia Beach faces challenges in accessibility and supporting facilities. A quantitative survey was conducted with 430 respondents, including domestic (76.74%) and international (23.26%) tourists who had visited the beach at least twice. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with Smart PLS 4.0. The results show that destination attributes significantly influence both service quality experience (QSE) and tourist loyalty, with service quality experience mediating the relationship between destination attributes and loyalty. These findings indicate that effective management of attractions, accessibility, facilities, activities, and supporting services enhances tourist experience and fosters loyalty. Practically, this highlights the importance of improving infrastructure, diversifying activities, and enhancing service quality to maximize satisfaction. The study also contributes theoretically by reinforcing an integrative model linking destination attributes, service quality experience, and tourist loyalty, offering insights for sustainable tourism development at Tanjung Setia Beach
The Motivation Bridge: How Career Development and Work Environment Shape Job Satisfaction via Work Motivation
Teacher job satisfaction plays an important role in maintaining the quality of learning in schools. This study aims to analyze the effect of career development and work environment on teacher job satisfaction, with work motivation as a mediating variable. The study was conducted on 53 subject teachers at a public high school in Banjarmasin using a quantitative approach through questionnaires and analyzed using SEM-PLS.
The results show that career development and work environment have a positive and significant effect on work motivation and job satisfaction. Work motivation also has a positive and significant effect on job satisfaction, and mediates the relationship between career development and job satisfaction, as well as between work environment and job satisfaction. These findings confirm that efforts to strengthen career development programs and create a conducive work environment not only increase job satisfaction directly but also through increased teacher work motivation
The Influence of Leadership Style, Individual Characteristics, and Incentives on Employee Performance at PT. Bank Perkreditan Rakyat Nusantara Bona Pasogit 20 Delitua
This research discusses how the influence of leadership style, individual characteristics and incentive provision at PT. BPR NBP 20 Delitua. This data was obtained through a survey of questionnaires distributed to 45 (Forty Five) employees at PT. BPR NBP 20 Delitua. The sampling technique used was saturated sampling or census, while the data analysis used was multiple linear regression conducted using SPSS 25 software. The research method used in this study is a quantitative analysis method. Based on the results of the analysis using SPSS 25 software, it is known that Y = 1.419 + 0.100X1 + 0.292X2 + 0.446X3. Leadership style has a significant effect on employee performance, t count (2.886) > t table (1.682). There is a significant influence between individual characteristics and employee performance. With t count (3.883) > t table (1.682). There is a significant influence between incentive provision and employee performance. With the calculated t value (5.596) > t table (1.682). The coefficient of determination (R2) = 74,3% indicates the magnitude of the influence of leadership style, individual characteristics and incentives on employee performance, while the remaining 25,7% is influenced by other factors not included in this study. From the results of the F test, it is known that the calculated F is 39.410 > F table of 2.83 and the significant value of F is 0.000 < α (0.05) so that H0 is rejected and H1 is accepted, meaning that simultaneously the variables of leadership style, individual characteristics and incentives have a positive and significant effect on employee performance at PT. BPR NBP 20 Delitua
The Effect of Auditor Competence and Auditor Independence on Audit Quality with Professional Skepticism as a Moderating Variable
This study aims to examine the effect of auditor competence, independence, and professionalism on audit quality, with evidence competence acting as a mediating variable. The research adopts a quantitative approach using a survey method. Data were collected through questionnaires distributed to auditors working in public accounting firms. The research population comprises all auditors employed at public accounting firms located in the DKI Jakarta and Tangerang regions. Based on 2024 data, there are 187 public accounting firms with approximately 2,340 auditors. Using the Slovin formula with a 5% margin of error, a sample of 342 respondents was determined. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings indicate that audit quality is strongly influenced by auditor competence and independence, both of which have a positive and significant direct effect on audit quality, while professionalism does not show a significant direct effect. Furthermore, evidence competence plays a crucial mediating role by significantly strengthening the effects of competence, independence, and professionalism on audit qualit