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All Journal Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi JURNAL PUNDI Jurnal Ekonomi dan Bisnis Dharma Andalas Journal of Management and Leadership Jurnal Inovasi Penelitian Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Masyarakat (ABDIRA) Journal of Community Service Jurnal Ilmu Manajemen & Ekonomika Proceeding of The International Conference on Economics and Business Profit: Jurnal Manajemen, Bisnis dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Student Scientific Creativity Journal International Research of Multidisciplinary Analysis Basic and Applied Accounting Research Journal Jurnal Riset dan Inovasi Manajemen Akuntansi: Jurnal Riset Ilmu Akuntansi Advantage: Journal of Management and Business Jurnal Pengabdian Sosial Jurnal Media Akademik (JMA) Cahaya Pengabdian
Ananda, Febryandhie
Sekolah Tinggi Ilmu Ekonomi KBP
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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THE INFLUENCE OF OPERATING INCOME AND OPERATING COSTS ON NET PROFIT AT PT GUDANG GARAM INDONESIA TBK. Ananda, Febryandhie; Fajriansyah, Fajriansyah
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 1 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i1.351

Abstract

This study aims to examine the effect of operating income and operating costs on net profit at PT Gudang Garam Indonesia Tbk. The type of research used is quantitative research, with data obtained from literature studies in relevant journals and books. The sample in this study consists of 32 quarterly financial reports from the period 2016 to 2023. The data analysis techniques employed include descriptive statistical tests, classical assumption tests, multiple linear regression analysis, multiple correlation coefficients, adjusted R-squared tests, and t-tests. This research was conducted to test the proposed hypotheses regarding the influence of independent variables on the dependent variable. The findings of the study reveal that operating income has a negative and significant effect on net profit, indicating that an increase in operating income does not necessarily lead to a higher net profit. Conversely, operating costs have a positive and significant effect on net profit, suggesting that efficient management of operating expenses can positively contribute to the company’s net profit. These results provide insights into the financial dynamics of PT Gudang Garam Tbk.
Pengaruh Penyajian Dan Aksesibilitas Laporan Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Syahrifa, Mayang; Ananda, Febryandhie; Zulvia, Dewi
Advantage: Journal of Management and Business Vol. 3 No. 1 (2025): Juni 2025
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/advantage.v3i1.148

Abstract

Accountability of regional financial management is the responsibility of the regional government in managing, using and reporting finances transparently and in accordance with laws and regulations to realize good governance. This study aims to explain the effect of financial report presentation and accessibility of regional financial reports on accountability of regional financial management at the Padang City Regional Financial and Asset Management Agency which is the objective of this study. The sample collection technique uses the total sampling method. The population in this study were employees or staff in the Secretariat Section, Budget Division, Asset Division, Accounting and Reporting Division and Treasury Division at the Padang City Regional Financial and Asset Management Agency. The sample used in this study amounted to 43 respondents. This study uses multiple linear regression analysis. The results of empirical research indicate that the presentation of financial reports and accessibility of regional financial reports have a positive and significant effect on accountability of regional financial management at the Padang City Regional Financial and Asset Management Agency.
Improving the Quality of Financial Reports Using the Zahir Application at the Zet Chici Souvenir Center in Padang City Ananda, Febryandhie; Meirina, Elsa; Hamdani Putra, Gerry; Rivandi, Muhammad; Umar, Desyani
Cahaya Pengabdian Vol. 1 No. 2 (2024): Desember 2024
Publisher : Apik Cahaya Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61971/cp.v1i2.112

Abstract

The purpose of this activity is so that MSME actors can prepare business proposals and be able to analyze financial statements so that MSMEs are realized as efficient, healthy and high-growth businesses, able to become the people's economic strength and make a great contribution to national economic development. The activity began with observation and correspondence through WA to find out the needs of Micro, Small and Medium Enterprises (MSMEs) Then it was carried out by delivering material related to Improving the Quality of Financial Reports Using the Zahir Application. Community Empowerment Activities for MSMEs Through Improving the Quality of Financial Reports Using the Zahir Application at the Zet Chici Souvenir Center were carried out in accordance with what was expected. This can be seen from the positive response of MSME actors. It is hoped that in the future similar training and mentoring activities can be held again in order to improve the knowledge and skills of MSME actors in compiling financial statements and analyzing financial statements in order to access capital in banking institutions and other financial institutions
Upaya Meningkatkan Efektifitas Usaha Bagi UMKM Pedagang Buah Melalui Mobile E-Commerce di Lokasi Simpang Muaro Kasang  Kabupaten Padang Pariaman Meirina, Elsa; Dewi, Mike Kusuma; Sari, Laynita; Septiano, Renil; Zulvia, Dewi; Ananda, Febryandhie; Rivandi, Muhammad; Hidayat, Teguh
Jurnal Pengabdian Sosial Vol. 1 No. 7 (2024): Mei
Publisher : PT. Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/6x9pf041

Abstract

Bengkuang merupakan buah simbolis Kota Padang, Sumatera Barat. Komoditas ini memiliki banyak manfaat untuk Kesehatan tubuh. Namun proses penjualan pedagang buah bengkuang masih tergolong masih manual. Berdasarkan wawancara dan studi lapangan diperoleh bahwa Tingkat penjualan buah bengkuang masih tergantung pada event atau ramai tidaknya wisatawan ke Kota Padang. Sedangkan proses bisnis saat ini sudah merambah Sebagian besar dengan metode online. Oleh karena ini, sangat penting memiliki pengetahuan dan keterampilan dalam menggunakan mobile E-commerce bagi para pedagang untuk bisa meningkatkan omset penjualan khususnya buah bengkuang.
Co-Authors -, Annisa Afitri Hidayani Angraini, Sisca Dian Anisa, Feby Annisa Annisa Bennyman Ilham Dani Isni Dewi Hariani Dewi Zulfia Dewi, Mike Kusuma Gusriyanti Gusriyanti Habiburrahman Habiburrahman Hendrastyo, Vito Shiga Hidayat, Teguh Joni Zulfiandi Joni Zulfiandi Josua Sahala Marlius, Doni Meirina, Elsa Melda Hayati Mustika Permata Sari Mustika Winda Nini Rostiana Nova Novita Nugroho Noto Diharjo Nunuk Tri Utami Nurhikmah Nurhikmah Nursal Nursal Putra, Gerry Hamdani Putra, Rino Dwi Rahmad Arif Rasmin Saogo Riani Sukma Wijaya Riani Sutra Rinto Hasrat Budi Lase Rivandi, Muhammad Safrul Rahmadhan Sari, Laynita Septiano, Renil Solly Aryza Susri Andari Syahrifa, Mayang Syamratul Ikhwan Umar, Desyani Viola Desri Alisha Wita Srinofril Zendrato, Yohanna Zulfia, Dewi Zulvia, Dewi