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All Journal AGRIKA KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Ecobuss eBA Journal: Journal Economic, Bussines and Accounting FINANCIAL : JURNAL AKUNTANSI Community Empowerment Jurnal ABM Mengabdi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi Bisnis & Manajemen (ABM) JCA (Jurnal Cendekia Akuntansi) TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society CEBONG Journal eCo-Fin Majalah Ilmiah Cahaya Ilmu Journal of Governance, Taxation, and Auditing Jurnal Manajemen Dan Akuntansi Medan JUMAD Journal Management, Accounting, & Digital Business West Science Social and Humanities Studies INSAN CENDEKIA : Jurnal Pengabdian Kepada Masyarakat Accounting Studies and Tax Journal Jurnal Ekonomi, Manajemen, Akuntansi Kapital Deli Sumatera
Suharsono, Judi
Fakultas Ekonomi Universitas Panca Marga Probolinggo
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Journal : JUMAD Journal Management, Accounting,

 1 
Analisis Value Chain Dan Economic Value Added Jamur Tiram Untuk Meningkatkan Penjualan Pada Mahkota Jamur Kraksaan Probolinggo Dewi Shinta; Judi Suharsono; Elok Dwi Vidiyastutik
PAKETHEMAT Vol 1 No 1 (2023): JUMAD: February 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v1i1.1316

Abstract

Penelitian dilakukan di Mahkota Jamur Kraksaan probolinggo dengan tujuan menganalisis Value Chain Dan Economic Value Added Jamur Tiram Untuk Meningkatkan Penjualan Pada Mahkota Jamur Kraksaan Probolinggo. Jenis penelitian yang digunakan adalah deskriptif kuantitatif, dengan variabel Value Chain, Economic Value Added, Penjualan. Metode pengumpulan data dengan wawancara, observasi, dan dokumentasi. Yang digunakan untuk sampel dalam penelitian ini adalah laporan keuangan khususnya laba bersih, pajak, dan beban modal yang terdapat pada Mahkota Jamur Kraksaan Probolinggo pada tahun 2016-2018. Hasil penelitian menunjukkan aktivitas utamanya dimulai dari inbound logistic yaitu biaya tenaga kerja tidak langsung dan biaya angkut pembelian, operation yaitu tenaga kerja langsung dan biaya bahan penolong, outbound logistic yaitu pemasaran, marketing/sales yaitu biaya iklan, service yaitu biaya retur penjualan. Laba operasi bersih setelah pajak atau NOPAT tahun 2016 yaitu 316.859.796, NOPAT tahun 2017 yaitu 238.544.804, NOPAT tahun 2018 yaitu 476.671.437. Beban modal atau Chapital Charge tahun 2016 yaitu 272.446.015, Chapital Charge tahun 2017 yaitu 214.681.114, Chapital Charge tahun 2018 yaitu 424.771.148. Sehingga untuk mendapatkan EVA adalah NOPAT dikurangi Chapital Charge dan Nopat harus lebih besar dari Chapital Charge agar Nilai Tambah Ekonomis bernilai positif. Nilai Tambah Ekonomis tahun 2016 yaitu 44.413.781, Nilai Tambah Ekonomis tahun 2017 yaitu 23.863.689, Nilai Tambah Ekonomis tahun 2018 yaitu 51.900.289. Total penjualan Mahkota Jamur pada tahun 2016 sebesar 30.270 Kg, penjualan tahun 2017 sebesar 28.961 Kg, penjualan tahun 2018 sebesar 42.942 Kg
Pengaruh Disiplin Kerja, Lingkungan Kerja, Dan Kepuasan Kerja, Terhadap Kinerja Karyawan Pada CV. Dua Putri Sholehah Kabupaten Probolinggo Untung Febrianto; Judi Suharsono; Seger Priantono
PAKETHEMAT Vol 1 No 3 (2023): JUMAD: June 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v1i3.1403

Abstract

Penelitian Penelitian ini mempunyai tujuan mengetahui apakah pengaruh disiplin kerja, lingkungan kerja, dan kepuasan kerja berpengaruh secara simultan dan parsial pada kinerja karyawan di CV. Dua putri Sholehah. Jenis penelitian yang dipakai yakni penelitian kuantitatif deskriptif, memakai variabel meliputi pengaruh disiplin kerja, lingkungan kerja, dan kepuasan kerja terhadap kinerja karyawan, dan jumlah sampel penelitian ini adalah 60 responden. Responden penelitian ini yakni karyawan CV. Dua putri Sholehah. Sampel memakai teknik sampling jenuh yakni populasi menjadi sampel. Hasil uji memperlihatkan: 1) Hasil pengujian diperoleh Fhitung > Ftabel (69,235 > 3,16). Dengan demikian, hasil pengujian hipotesis uji f(simultan) memperlihatkan variabel disiplin kerja, lingkungan kerja, serta kepuasan kerja secara simultan berpengaruh pada kinerja karyawan. 2) Hasil pengujian sebagian menunjukkan bahwa koefisien regresi Disiplin Kerja (X1) adalah 7804>2003, menolak H0 dan menerima Ha, dan koefisien regresi Lingkungan Kerja (X2) adalah 6828>2003, menolak H0 dan menerima Ha. Nilai signifikansi kedua variabel tersebut < 0,05. Sedangkan koefisien regresi kepuasan kerja (X3) sebesar 0,165 < 2,003 dengan nilai signifikansi 0,870 > 0,05. Sehingga, hasil uji t (parsial) memperlihatkan variabel disiplin kerja dan lingkungan kerja berpengaruh positif serta signifikan pada kinerja karyawan, sedangkan kepuasan kerja tidak berpengaruh pada kinerja karyawan pada CV. Dua Putri Sholehah Kabupaten Probolinggo.
Analisis Penetapan Harga Jual Dengan Menggunakan Metode Cost Plus Pricing Untuk Pesanan Khusus Pada Luluk Bakery Kota Probolinggo jamatun hasanah; Judi Suharsono; R Hery Koeshardjono
JUMAD : Journal Management, Accounting, & Digital Business Vol 1 No 6 (2023): JUMAD: December 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v1i6.1492

Abstract

The purpose of the study was to determine the results of determining the selling price of torn bread with special orders using the cost plus pricing method and not the calculation method. Adding the cost by a percentage calculated by the formula determines the selling price based on cost plus pricing. The type of research used is quantitative descriptive with field study data collection methods in the form of interview, conservation and dokumentation. The results showed that it the production process of 1.350 torn bread requires 225 kg of wheat flour, 56 kg of eggs, and requires direct labor of 4 employees, whilw factory overhead costs according to the company require costs of Rp 2,727,500, in contrast to the calculation of the cost plus pricing which is Rp 2,252,000. The selling price according to Luluk Bakery Kota Probolinggo is Rp 7,500/box while the calculation of the variable costing approach is higher than the company because it includes all element of cost so as to generate real profits
Pengaruh Influencer, Flash sale Dan Harbolnas Terhadap Impulsive Buying Lilis Handriani; Judi Suharsono; Khusnik Hudzafidah
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 1 (2024): JUMAD: February 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i1.1538

Abstract

The research was conducted to determine the Infuence of Influencer, flash sale and harbolnas on Impulsive buying. The type of research used quantitave. The population in this study were active students of the 2020 Faculty of Economics and Business, Panca Marga University, Probolinggo.The sample is used by incidental sampling which amounts 40 responden with determinantion of each variable multiplied by 10. The data needed in the form of primer in the form questionnares. The data was analyzed using statistics in the form validity, reliability, classic assumption test, multiple regression analysis, and hypothesis testing and in its processing using Statistical Packages for Social Science (SPSS). Data analysis methods include validity test, reliability test, multicollinearity test, autocorrelation test, heteroscedasticity test, normality test, multiple liear regression analysis, det erminant analysis (R2), t test (partial). Based on the results of the partial test hypothesis test (t test) that has been carried out with a significance level of 5% it can be concluded that 1) Influencer with a tcount value of 4.913 is greater than ttable 2.028. 2) flash sale with a tcount value are 2.130 greater than ttable 2.028. 3) harbolnas with tcount value is 0.935 smaller than ttable 2.028.
Pengaruh Persepsi Nilai, Promosi Online Dan Kepuasan Konsumen Terhadap Keputusan Pembelian Produk Fashion Pada Aplikasi Shopee (Studi Kasus Pada Mahasiswa Universitas Panca Marga Angkatan Tahun 2020) Rodiyatul Munawaroh; Judi Suharsono; R Hery Koeshardjono
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 1 (2024): JUMAD: February 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i1.1541

Abstract

The purpose of this research is to describe and quantify the impact that Online Promotion, Consumer Satisfaction, and Perceived Value have on Fashion Product Purchase Decisions made using the Shopee App. Quantitative research with an interdisciplinary focus is employed. Students enrolled in the Faculty of Economics at the University of Panca Marga for the 2020 school year make up the study's population; researchers selected a sample of 40 customers using a purposive sampling approach. The data needed is in the form of a primary form of a questionnaire. Statistical Packages for the Social Sciences (SPSS) was used for the analysis. Analytical procedures such as the validity test, the reliability test, the F test, the partial test, and the dominance test. Based on the results of the partial test (t test) that has been carried out with a significance level of 5% it can be concluded that 1) Perceived Value with a tcount of 2.917 > ttable of 2.028. 2). Online promotions with a value of 3.129 > ttable 2.028. 3). Consumer satisfaction with a value of 2.754 > 2.028.
Pengaruh Harga, Kualitas Pelayanan, Dan Word of mouth Terhadap Loyalitas Konsumen Dengan Kepuasan Konsumen Sebagai Variabel Intervening Pada PT. Shafira Tour & Travel Umroh Dan Haji Plus Cabang Probolinggo Ningsih, Bunaya Wahyu; Suharsono, Judi; Junaidi, Junaidi
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 5 (2024): JUMAD: October 2024
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i5.2093

Abstract

The purpose of the study is to determine the direct and indirect influence on price variables, service quality, word of mouth, consumer satisfaction and consumer loyalty. The sample taken in this study was 50 respondents. The data collection technique in this study uses the questionnaire method. The data analysis technique in this study uses the Research Instrument Test (Validity Test, Reliability Test), Model Accuracy Test (R-Square, Hypothesis Test) with the help of SMART PLS 4. The results of this study show that price variables, service quality, word of mouth, and consumer satisfaction partially have a positive and significant effect on consumer loyalty. As well as price variables, service quality and word of mouth partially have a positive and significant effect indirectly on consumer loyalty through consumer satisfaction.
Co-Authors Adhawiyah, Fadilah Robiatul Ahmad Iskandar Rahmansyah Alief Muhammad Ana Fitriyatul Bilgies, Ana Fitriyatul Anggraeni, Rindang Nur Ardiansyah, Edi Irgi Attijani, Ahmad Azura Nur Rahayu Putri Candra, Sulis Damayanti Damayanti Dedy Eko TS, Mohammad Dewi Shinta Dian Yuliana Safitri Difa Arneta Dwiningwarni, Sayekti Suindah Elis Susan Dwi Elok Dwi Vidiyastutik Febrian, Sholehuddin Dwi Febriani, Alvina Fithrianto, M Novan Fithrianto, M. Novan Fithrianto, M.Novan Fithrianto, Novan Hartawan Abdillah Hasanah, Irma Uswatun Hery Koeshardjono Hery Koeshardjono Hidayat Hidayat Hosnol Wafa Ida Sugeng Suyani jamatun hasanah Junaidi Junaidi Khusnik Hudzafidah Khusnik Hudzafidah Koeshardjono, R Hery Koeshardjono, R. Hery Krisnawati, Titin Kusmayasari, Dewi Lilis Handriani Lukman Hakim M Novan Fithrianto M Novan Fithrianto M Novan Fithrianto Mas Ahmad Baihaqi Mufid Andianata Mufid Andrianata Mufid Andrianata Mufid Andrianata Muhammad Iqbal Febrian Musleha, Putri Ngatimun Ngatimun Ningsih, Bunaya Wahyu Nita, Ayu Novan Fithrianto Novi Darmayanti Nur Ahmad, Nur Perwitasari, Dyah Ayu R Hery Koeshardjono R Hery Koeshardjono Ratindra, Yunda Ratih Ratindra, Yunda Ratih Retno Lailatul Aisyah Rindang Nur Anggraeni Rodiyatul Munawaroh Rohmah, Wilda Awaliatul Santi Rustianawati, Mutimmah Safitri, Dian Yuliana Sari, Putri Devita Sayekti Suindah Dwiningwarni Sayekti Suindyah D Seger Priantono Suhardiyah, Martha Tamam Asrori Titik Musriati Trivosa Aprilia Untung Febrianto Wahyuningsasi, Evi Wulandari Widayanto, Mutinda Widyanto, Mutinda Teguh Wishal Nafis, Raihan Wiyono, Agung Abdul Rahman Yuda Ria Pratama Yunda Ratih Ratindra