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All Journal JUIMA : Jurnal Ilmu Manajemen Jurnal ABDIMAS (Pengabdian kepada Masyarakat) UBJ
Gestanti, Lila
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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USIA CEO DAN KINERJA PERUSAHAAN Setiawan, Rahmat; Gestanti, Lila
JUIMA : JURNAL ILMU MANAJEMEN Vol 9 No 1 (2019): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.741 KB) | DOI: 10.36733/juima.v9i1.465

Abstract

This research analyzed the effect of CEO's age with MBA degree on firm performance and controlled with firm size, capital expenditure and firm age. Using 61 manufacturing companies that listed on Indonesia stock exchange during 2013-2017. This research analyzed with multiple linear regression. The result show that CEO's age negatively significant affect return on asset; firm size, capital expenditure, firm age positively significant affect return on asset.
Pelatihan Penentuan Harga Pokok Penjualan Buket Snack dan Buket Bunga Jemaat Wanita di Gereja Kristen Indonesia pada Kota Surabaya Memarista, Gesti; Gestanti, Lila
Jurnal Pengabdian kepada Masyarakat UBJ Vol. 8 No. 2 (2025): Juni 2025
Publisher : Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/qpsxdn31

Abstract

Accurate determination of the Cost of Goods Sold (COGS) is crucial in business management, particularly for micro and small enterprises that produce snacks and flower bouquets. The limited understanding of COGS calculation methods often hinders business development and the establishment of competitive selling prices. This program is designed to offer training for 16 female congregation members at the Gereja Kristen Indonesia Surabaya in systematically calculating COGS. The activity was conducted from December 1, 2024, to February 16, 2025. The training method includes theoretical presentations, interactive discussions, and simulations of COGS calculations based on raw material costs, labor costs, and overhead expenses. Additionally, participants were guided on determining reasonable profit margins to ensure their products remain competitive in the market. Overall, participants' average understanding improved from 1.763 in the pre-test to 4.200 in the post-test, reflecting a 138.23% increase. This result shows that the training provided has significantly increased participants' knowledge of COGS and its application in determining the selling price of products. This training is expected to have a positive impact on the sustainability of women's businesses at GKI Surabaya, increasing profitability and promoting economic independence. Similar programs could be expanded to include advanced topics such as marketing strategies and financial management, further supporting community-based economic growth.
Co-Authors A.A. Ketut Agung Cahyawan W Gesti Memarista