Haulah Nakhwatunnisa
Universitas Islam Negeri Siber Syekh Nurjati Cirebon

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Faktor-Faktor yang Mempengaruhi Laba Bersih pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2024 Lina Hanayah; Syaeful Bakhri; Haulah Nakhwatunnisa
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 4 No. 3 (2026)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v4i3.2123

Abstract

Tujuan – Penelitian ini bertujuan untuk menganalisis pengaruh anggaran produksi, volume penjualan, dan biaya bahan baku terhadap laba bersih pada perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020–2024. Latar belakang penelitian ini didasarkan pada fenomena fluktuasi laba bersih di tengah peningkatan biaya bahan baku dari 15% (2020) menjadi 23% (2024) serta dinamika ekonomi pasca pandemi COVID-19. Metodologi – Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan yang diperoleh dari situs resmi BEI. Populasi berjumlah 42 perusahaan, dengan sampel 24 perusahaan menggunakan metode purposive sampling, sehingga menghasilkan 120 observasi selama 5 tahun. Teknik analisis menggunakan regresi linear berganda dengan bantuan SPSS Versi 29. Temuan – Hasil penelitian menunjukkan bahwa: (1) anggaran produksi berpengaruh positif dan signifikan terhadap laba bersih (t=7,723; sig.=0,001); (2) volume penjualan tidak berpengaruh signifikan terhadap laba bersih (t=−0,291; sig.=0,771); (3) biaya bahan baku berpengaruh negatif dan signifikan terhadap laba bersih (t=−3,235; sig.=0,002); dan (4) secara simultan ketiga variabel berpengaruh signifikan terhadap laba bersih (F=77,458; sig.=0,001) dengan R²=0,706. Kebaruan – Penelitian ini mengkaji periode pasca pandemi COVID-19 (2020–2024) dengan mengintegrasikan perspektif Islam dalam analisis kinerja keuangan perusahaan manufaktur pangan. Signifikansi – Temuan ini memberikan implikasi strategis bagi manajemen perusahaan subsektor makanan dan minuman dalam merumuskan kebijakan efisiensi produksi dan pengendalian biaya.
Strategi Pemasaran Museum Topeng Cirebon dalam Meningkatkan Jumlah Kunjungan Wisatawan Fikri Firdaus; hafni khairunnisa; Haulah Nakhwatunnisa
i-Tourism: Jurnal Pariwisata Syariah Vol. 6 No. 1 (2026): I-TOURISM : Jurnal Pariwisata Syariah
Publisher : UIN Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/itourism.v6i1.16753

Abstract

This research aims to analyze the marketing strategy implemented by the Cirebon Mask Museum and to formulate alternative strategies to increase the number of tourist visits. Despite having unique collections and high philosophical value, the Cirebon Mask Museum still faces challenges in terms of visibility and the dominance of a single visitor segment. This study employs a qualitative approach with the SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis method. Data were collected through in-depth interviews, field observations, and documenThis research aims to analyze the marketing strategy implemented by the Cirebon Mask Museum and to formulate alternative strategies to increase the number of tourist visits. Despite having unique collections and high philosophical value, the Cirebon Mask Museum still faces challenges in terms of visibility and the dominance of a single visitor segment. This study employs a qualitative approach with the SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis method. Data were collected through in-depth interviews, field observations, and documentation studies. The results show that the strategic position of the Cirebon Mask Museum is in Quadrant I (Aggressive Strategy) with coordinate values of (+2.01; +1.84). This indicates that the museum possesses significant internal strengths to maximize external opportunities. The primary recommended strategy is the S-O (Strengths-Opportunities) strategy, which includes optimizing digital campaigns based on the collections’ philosophical narratives, developing collaborative tourism packages with the tourism industry, and enhancing educational programs to expand market reach beyond the student segment. Improvements in physical accessibility and the diversification of social media content are key to increasing market penetration for general and international touriststation studies. The results show that the strategic position of the Cirebon Mask Museum is in Quadrant I (Aggressive Strategy) with coordinate values of (+2.01; +1.84). This indicates that the museum possesses significant internal strengths to maximize external opportunities. The primary recommended strategy is the S-O (Strengths-Opportunities) strategy, which includes optimizing digital campaigns based on the collections’ philosophical narratives, developing collaborative tourism packages with the tourism industry, and enhancing educational programs to expand market reach beyond the student segment. Improvements in physical accessibility and the diversification of social media content are key to increasing market penetration for general and international tourists