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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Dharma Ekonomi
Herly M. Oematan
Universitas Nusa Cendana
Economics, Econometrics & Finance

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Pengaruh Biaya Produksi dan Volume Penjualan terhadap Laba Bersih di Padu Padan Tenun Anastasya Debora Benyamin; Herly M. Oematan; Rikhard T. C. Bolang
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): NOVEMBER : Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i3.1009

Abstract

This study aims to examine the effects of production costs and sales volume on net profit at Padu Padan Tenun in Kupang City, East Nusa Tenggara. The sample comprises monthly data on production costs, sales volume, and net profit for the period 2020–2023, totaling 48 observations. The data used are secondary data obtained from Padu Padan Tenun. The data analysis techniques employed are the classical assumption test and multiple linear regression analysis. The results of this study indicate that, simultaneously, production costs and sales volume have a significant effect on net profit. Partially, production costs have a negative and significant effect on net profit, while sales volume has a positive and significant effect.
Pengaruh Kompetensi SDM dan Pemanfaatatan Teknologi Informasi Akuntansi terhadap Kualitas Laporan Keuangan Pemerintahan Kabupaten Sumba Timur Abdian Tunu; I Komang Arthana; Herly M. Oematan
Dharma Ekonomi Vol. 32 No. 1 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.267

Abstract

This study aims to obtain empirical evidence of the influence of human resource competence and the use of information technology on the quality of financial reports of the East Sumba Regency local government. The population in this study were all Civil Servants (PNS) in the East Sumba Regency OPD. Sampling was carried out by purposive sampling, namely the head of the financial sub-section, the expenditure treasurer and accounting staff. The research thesis human resource competence does not affect the quality of the East Sumba Regency local government financial reports. The use of information technology affects the quality of the East Sumba Regency local government financial reports, human resource competence and the use of information technology simultaneously affect the East Sumba Regency local government financial reports. In conclusion, the quality of the East Sumba Regency local government financial reports is influenced by the use of information technology, while human resource competence significant effect.
Co-Authors Abdian Tunu Anastasya Debora Benyamin Arthana, I Komang Rikhard T. Ch. Bolang