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All Journal Jurnal Ekonomika Manajemen Dan Bisnis
La Ode Turi
Akuntansi, Fakultas Ilmu Sosial dan Ilmu Ekonomi, Universitas Sembilanbelas November Kolaka
Economics, Econometrics & Finance Education

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Analisis Harga Pokok Penjualan Terhadap Laba Usaha Peternakan Ayam Petelur Reza Ternak Di Desa Pokohrumba Kecamatan Poleang Kabupaten Bombana Andi Nurul Mutmainnah; La Ode Turi; Nichen .; Bustang .
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4535

Abstract

Production costs are an importanta factor ini determining business profit ini laying hen farming because proper management of production costs can influence the by thr business owner. This study aims to analyze the cost of goods sold in increasing business profits at the Reza Ternak laying hen farm located in Pokohrumba Village, Poleang District, Bombana Regency. Determining the cost of goods sold is important for business actors because it becomes the basis for determining selling prices and calculating the profit obtained from business activities. This research used a qualitative method with a descriptive approach. The data used in this study consisted of primary and secondary data obtained through observation, intervies, an documentation. The results of the study indicate that the calculation of the cost of goods sold at the Reza Ternak laying hen farm consists of several components including feed costs, labor costs, electricity costs, medicine costs, and other operational costs. An accuraye calculation of the cost of goods sold can help business owners determine the appropriate selling price and increase the profit obtained fro, the laying hen farming business.
Analisis Pengendalian Internal Persediaan Bibit Kelapa Sawit Pada Usaha Pembibitan Kelapa Sawit UD. Putri Hijau Asmarullah .; La Ode Turi; Surianto Ilham; Hasmawati Timpa
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4536

Abstract

This research is motivated by the importance of internal inventory control in maintaining asset security and supporting the smooth operation of the oil palm seedling nursery business. This research aims to analyze the implementation of internal control over palm oil seed inventory at UD Putri Hijau and assess its alignment with the elements of internal control. The research method used is a descriptive method with a qualitative approach thru observation, interviews, and documentation techniques. The research results show that the internal control of inventory does not fully comply with the elements of internal control. This is evident from the lack of separation of functions between sales, storage, and recording, leading to task duplication. The recording that is done is still simple, only noting the date and the number of seedlings sold without being supported by journals, ledgers, or inventory cards. In addition, periodic physical inventory reconciliation has not been conducted, and there has been no employe training in record-keeping. These findings indicate the need for improvements in the internal inventory control system thru the implementation of function separation, more structured record-keeping, and periodic inventory inspections.
Pengaruh Debt to Equity Ratio dan Debt to Asset Ratio Terhadap Profitabilitas Perusahaan Sub Sektorkosmetik dan Barang Keperluan Rumah Tangga yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Fitri Angraeni; La Ode Turi; Nichen .
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3786

Abstract

The increasingly competitive nature of the cosmetics and household goods industry demands companies to manage their capital structure effectively in order to enhance profitability. However, empirical findings regarding the influence of capital structure on firm performance remain inconsistent, creating the need for further investigation. This study aims to analyze the relationship between capital structure—proxied by the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR)—and profitability, measured using Return on Assets (ROA), in cosmetic and household goods sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using the Partial Least Square (PLS) method, with data processed through SmartPLS version 4. The results show that DER has a positive and significant effect on ROA, with an original sample value of 0.859 and a P-value of 0.000 (P < 0.05). Likewise, DAR also has a positive and significant effect on ROA, with an original sample value of 0.182 and a P-value of 0.000 (P < 0.05). These findings indicate that increasing the proportion of debt within the capital structure can enhance firm profitability. Overall, the results support the trade-off theory, which asserts that the optimal use of debt can strengthen firm performance and improve profitability.
Co-Authors Andi Nurul Mutmainnah Asmarullah . Bustang . Fitri Angraeni Hasmawati Timpa Nichen . Nichen . Surianto Ilham