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PENGARUH BIAYA PRODUKSI, LEVERAGE, PERTUMBUHAN PENJUALAN DAN PERPUTARAN PERSEDIAAN TERHADAP LABA BERSIH PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA 2020-2024 Wantoro, Tegar Dwi; Malik, Ernawati
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.2075

Abstract

This study aims to examine the effect of production costs, leverage, sales growth, and inventory turnover on net profit in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach. The population consists of 95 manufacturing companies in the food and beverage sub-sector, with a sample of 17 companies. The data collection method used is documentation. The data analysis method is multiple linear regression analysis using SPSS version 22. The results of this study indicate that partially (t-test), production costs and inventory turnover have a significant effect on net profit in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the 2020–2024 period, while leverage and sales growth do not have a significant effect on net profit in manufacturing companies in the food and beverage sub-sector. Based on the simultaneous test results (F-test), production costs, leverage, sales growth, and inventory turnover simultaneously have a significant effect on net profit in manufacturing companies in the food and beverage sub-sector.
Langkah Awal Literasi Keuangan, Gerakan Uang Jajan Menjadi Tabungan Malik, Ernawati; Sujana, I Wayan; Ridzal, Nining Asniar; Sidi, Mahmur
Abdimas Mandalika Vol 5, No 2 (2026): Februari
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/am.v5i2.37615

Abstract

Abstract:  Financial literacy from an early age is still low, even though it is very important to develop children's ability to manage money. Therefore, financial literacy activities were carried out at SD Negeri 48 Buton, Barangka Village, Kapontori District, to foster the habit of saving, managing pocket money, and understanding financial management from elementary school. The purpose of this activity is to increase students' awareness of matters related to money and in turn will contribute to the formation of positive character and habits in everyday life. The implementation method was carried out using lectures, discussions, simulations and the provision of piggy banks as a form of motivation for students. From the results of the quiz given after the activity, it was known that the level of student understanding of the concept of saving, students' interest in saving and saving habits from an early age with an average score of 86%. The role and cooperation of the school, teachers, parents and the environment were very helpful in motivating and supporting the sustainability of the pocket money movement program into savings.Abstrak: Literasi keuangan sejak usia dini masih rendah, padahal sangat penting untuk membentuk kemampuan anak dalam mengelola uang. Oleh karena itu, dilakukan kegiatan literasi keuangan di SD Negeri 48 Buton, Desa Barangka, Kecamatan Kapontori, guna menumbuhkan kebiasaan menabung, mengatur uang jajan, dan memahami pengelolaan keuangan sejak sekolah dasar.Tujuan kegiatan ini adalah untuk meningkatkan kesadaran siswa tentang hal-hal yang berkaitan dengan uang dan pada gilirannya akan berkontribusi pada pembentukan karakter dan kebiasaan positif dalam kehidupan sehari hari. Metode pelaksanaan dilakukan dengan metode ceramah, diskusi, simulasi dan pemberian celengan sebagai bentuk motivasi bagi siswa-siswi. Dari hasil quis yang diberikan setelah kegiatam diketahui, tingkat pemahaman siswa terhadap konsep menabung, Minat siswa terhadap menabung dan kebiasaan menabung sejak dini dengan nilai rata-rata pemahaman siswa sebesar 86%. Peran dan kerjasama pihak sekolah, guru serta orang tua dan lingkungan sangat membantu dalam memotivasi dan mendukung keberlanjutan program gerakan uang jajan menjadi tabungan.