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All Journal Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Jurnal Manajemen STIE Muhammadiyah Palopo Jurnal Akuntansi STIE Muhammadiyah Palopo JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Dinamis : Journal of Islamic Management and Bussiness SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Journal of Institution And Sharia Finance Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Student Research Journal Jurnal Ilmiah Akuntansi dan Keuangan
Jumawan Jasman
UNIVERSITAS MUHAMMADIYAH PALOPO
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Journal : Owner : Riset dan Jurnal Akuntansi

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Analisis Strategi PAC (Perhitungan Area Coverage) Dalam Mengukur Daily Income Ekspansi Minimarket Retail Studi Kasus Indomaret Muh. Junelghy Imran; Jumawan Jasman
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 1 (2023): Article Research Volume 7 Issue 1, Januari 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i1.1288

Abstract

In the right location in a retail minimarket business, there are still many who use the method with a cursory condition of location conditions which can result in inappropriate targets because they do not consider the risk factors that occur at the location. Therefore, it is necessary to build a strategic system in making the decision to establish a retail minimarket using the observation and documentation method by means of PAC analysis (potential coverage area) where this model makes an assessment by surveying the location using the technique of calculating residential potential, calculating potential flows, calculating crowds of public facilities. , observing the socio-economic conditions of the community. In calculating the potential for residential areas with the help of a computer/laptop with the help of the Google Earth (KMZ) satellite, calculating traffic potential using video capture techniques using the timestime application on a cellphone, calculating the potential for public facilities by conducting interviews with employees regarding the number of employees, analyzing the level of crowding of public facilities by counting the number of visitors, and analyzing the socio-economic level of the community by collecting data at the regional statistical center. So the purpose of the PAC calculation is to measure the estimated daily income
Pengaruh Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Dengan GCG Sebagai Variabel Moderasi Arianti Latif; Jumawan Jasman; Asriany Asriany
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1511

Abstract

This study aims to examine the effect of financial performance and company size on corporate value with good corporate governance as a moderating variable. This type of research is quantitative research. The population in this study were restaurant, hotel and tourism companies listed on the Indonesia Stock Exchange for the 2018-2021 period with a total of 47 companies observed. The sampling technique used was purposive sampling based on certain criteria. Testing research data using multiple regression analysis and also using Moderate Regression Analysis (MRA). Based on the results of research on financial performance has no significant effect on firm value. Firm size has a significant effect on firm value. Good Corporate Governance is not able to moderate the relationship between financial performance and company value. Good Corporate Governance is able to moderate the relationship between company size and company value.
Co-Authors Abu Bakar Adil Adil Afiqah Syahrani Insyirah Ahmad Suhardi Akil Akil Alda Fadila Andika Rusli Anwar, Suhardi M. Arianti Latif Asriana Asriana Asriany Asriany Asriany Asriany A’zifah tasdin Dicky Fahrezy Mulya Dicky Fahrezy Mulya Diva Nadya Hardiansyah Eka Eka Eka Syam Firlianti Firlianti Firlianti Fitria Hamka Haedar Haedar Hapid Hapid Harma Dani Harma Dani I Ketut Patra Indra Kusdarianto, Indra Insyirah, Afiqah Syahrani Ismilasari Ismilasari Masnawati Masnawati Muh. Junelghy Imran Pratama, Ikhtyar Rafika Akib Rafika Akib Rina Karim Rismawati Rismawati Saharuddin Saharuddin Salju Sanuddin Samsul Bachri Sapar Sapar Sarmila Siti Nur Ariska