Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING)
Widya Rizka Arfy
Universitas Trunojoyo Madura
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS KELAYAKAN BISNIS KOAGULAN BERBASIS LIMBAH GARAM (BITTERN) SEBAGAI UPAYA PENINGKATAN NILAI TAMBAH PETANI GARAM Dian Ayu Dwi Permata Agustine; Prasetyo Nugroho; Aprilina Susandini; Widya Rizka Arfy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/wnvd2t37

Abstract

This study aims to analyze the business feasibility of utilizing salt waste (bittern) as a raw material for making magnesium chloride coagulant to increase the economic value of salt farmers in Bunder Village, Pademawu District, Pamekasan Regency, Madura. The study uses a quantitative descriptive method through surveys, field observations, and interviews with salt farmers and related agencies. Analysis was carried out on the cost structure, income, revenue, and financial feasibility indicators including Break Even Point (BEP), Payback Period (PP), Revenue Cost Ratio (R/C Ratio), Benefit Cost Ratio (B/C Ratio), and Net Present Value (NPV). The results showed that the total annual production cost was Rp. 39,457,200, the cost of production was Rp. 15,800 per liter, and the selling price was Rp. 35,000 per liter, resulting in a net income of Rp. 48,042,800 per year. The break-even point (BEP) value was achieved at a volume of 635 liters, with a PP of 0.70 years (8 months), a return to market ratio of 2.21, a return to market ratio of 1.21, and a positive NPV of Rp 31,047,791.27. Based on these results, the bittern-based coagulant business is declared financially and economically feasible and has the potential to support the development of a sustainable salt industry and environmentally friendly waste management in the coastal areas of Madura.
PENGARUH GREEN RECRUITMENT DAN GREEN TRAINING TERHADAP KINERJA PENGRAJIN BATIK DI KABUPATEN SAMPANG Algitama Wandana Putera; Widya Rizka Arfy
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/22b2rh26

Abstract

Isu lingkungan telah menjadi perhatian global yang mendorong organisasi, termasuk industri tradisional seperti batik, untuk menerapkan praktik Green Human Resource Management (GHRM). Di Kabupaten Sampang, industri batik berpotensi mencemari lingkungan karena penggunaan bahan kimia dalam proses produksi. Oleh karena itu, penerapan green recruitment dan green training penting dilakukan untuk menghadapi tantangan tersebut. Penelitian ini bertujuan untuk mengetahui pengaruh green recruitment dan green training terhadap kinerja pengrajin batik di Kabupaten Sampang. Penelitian ini menggunakan metode kuantitatif dengan jenis penelitian asosiatif-kausal. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner kepada 30 pengrajin batik di Kabupaten Sampang yang dipilih menjadi responden menggunakan teknik purposive sampling. Data dianalisis menggunakan regresi linear berganda melalui software SPSS 31. Hasil penelitian menunjukkan bahwa green recruitment dan green training berpengaruh positif dan signifikan terhadap kinerja pengrajin batik di Kabupaten Sampang baik secara parsial maupun simultan. Penelitian ini memberikan kontribusi teoretis terhadap pengembangan literatur Green Human Resource Management (GHRM) dalam konteks industri tradisional, serta memberikan implikasi praktis bagi pelaku UMKM batik dan instansi terkait untuk merumuskan strategi pengelolaan SDM yang berorientasi pada keberlanjutan lingkungan.
Co-Authors Algitama Wandana Putera aprilina susandini Dian Ayu Dwi Permata Agustine Prasetyo Nugroho