Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Katalogis Enrichment : Journal of Management International Journal of Economic Entrepreneurship and Business Management
Ijma, Ijma
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN PORSI KEPEMILIKAN PUBLIK, TERHADAP ENVIRONTMENTAL DISCLOSURE (Studi pada Perusahaan Logam dan Mineral Lainnya yang Terdaftar di Bursa Efek Indonesia) Ijma, Ijma
Katalogis Vol 6, No 4 (2018)
Publisher : Katalogis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.895 KB)

Abstract

The purpose of this research is to know the influence of firm size, profitability and public ownership portion on environmental disclosure partially and simultaneously. The method used in this research is quantitative approach with regression analysis. The sample is chosen by purposive sampling technique. There is eight firms as sample. Analysis unit of this research is annual report of mineral and metal industries of 2011-2015 period, that are 40 annual report. The result shows that the firm size, profitability and public ownership portion have significant effect on environmental disclosure simultaneously. Partially, the firm size and public ownership portion have significant effect on environmental disclosure. But, profitability doesn’t have significant effect on environmental disclosure. Based on these results, the big firm and more public ownership portion disclose more completely about environmental responsibility on the firm annual report. But, the level of firm profitability doesn’t affect the firm environmental disclosure.
The impact of the existence of green open space on the existence of msmes in supporting the concept of green economy. Phenomenological Study of City Park of Tolitoli Regency Nur, Jabal; Ijma, Ijma; Efendi, A. Irfan; Yanto, Edi
Enrichment : Journal of Management Vol. 14 No. 5 (2024): December: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v14i5.2105

Abstract

The green economy in Indonesia is one of the strategies and solutions in an effort to realize sustainable development. In this case, Green Open Space in the form of a City Park has an important role to make it happen. The existence of MSMEs food and beverage stalls in Tolitoli City Park is one of the social phenomena that needs to be studied related to the growth of the green economy in Tolitoli Regency. The results of the qualitative descriptive analysis found that a total of 15 MSME units felt benefited by the existence of Tolitoli City Park as a place to carry out economic activities. Environmental education is also obtained in the form of a statement of willingness to manage the environment through the ownership of the Environmental Management Statement Letter document
Analysis of Net Profit Achievement Using the Cost Plus Pricing Approach in the Tahu Tempe Sumali Micro Business Unit in Tolitoli Regency Usman, Usman; Nurfitriana, Nurfitriana; Ijma, Ijma; Wulandari, Putri
International Journal of Economic Entrepreneurship and Business Management Vol 2, No 1 (2025): International Journal of Economic Entrepreneurship and Business Management
Publisher : STIE Mujahidin Tolitoli Development Economics Study Program

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the achievement of net profit in the Tofu Tempe Sumali Micro Business Unit in Tolitoli Regency using a cost plus pricing approach. This approach was chosen to assess the effectiveness of determining the selling price of products based on the total cost of production plus the expected profit margin. The methodology used is a qualitative, descriptive and quantitative approach with case studies. Data was obtained through direct observation, interviews, and financial statement documentation. The results of the study show that the application  of cost plus pricing is able to provide a more accurate picture of the decent selling price and increase the achievement of net profit. It was found that the main cost component consists of soybean raw materials, labor costs, energy costs (electricity and water), and distribution costs. Indirect costs such as tool depreciation and maintenance are also recorded manually. Based on the existing cost structure and the overall budget value, the net profit achievement based on the cost plus pricing method is Rp.185,502,600. Net Profit Comparison, the calculation of the Cost plus Pricing approach results in an effective price of Rp.7,364/Package in the Tolitoli local market environment which results in a profit of Rp. 185,502,000 while the calculation of net profit by the company's own method is Rp.151,593,000.This study recommends simple cost accounting training to micro business actors to improve financial literacy and business competitiveness.
Co-Authors Edi Yanto Efendi, A. Irfan Jabal Nur nurfitriana nurfitriana PUTRI WULANDARI Usman Usman