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Wirananda, Henny Andriyani
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Journal : Jurnal EMT KITA

 1 
Analisis Penerapan Good Government Governance pada Pengelolaan Anggaran Pendapatan dan Belanja Desa (Studi Kasus pada Desa Pematang Johar, Kabupaten Deli Serdang) Aldiansyah, Ferdy; Wirananda, Henny Andriyani
Jurnal EMT KITA Vol 9 No 1 (2025): JANUARI 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i1.3566

Abstract

This study aims to analyze the application of good government governance principles in the management of APBDes in Pematang Johar Village, Deli Serdang Regency starting from the planning, implementation, administration, as well as reporting and accountability stages. Researchers take three principles of good government governance which are used as variable indicators, including transparency, participation and accountability. The subjects in this study include the Chairman / Member of BPD, Village Head, Village Secretary and Treasurer, and community leaders of Pematang Johar Village. Research design is a guideline or procedure and technique in research planning that is useful as a guide for building strategies that produce research models. The research design conducted in this study is a qualitative method. Data collection techniques in this study used observation, interview and documentation methods. The data analysis method used in this study is qualitative descriptive analysis. The result of this study is that the management of APBDes in Pematang Johar Village, Deli Serdang Regency is broadly in accordance with the principles of good government governance, namely transparency, participation and accountability.
Pengaruh Perputaran Kas dan Perputaran Piutang terhadap Likuiditas Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di BEI Tahun 2020-2022 Sari, Rina; Wirananda, Henny Andriyani
Jurnal EMT KITA Vol 9 No 1 (2025): JANUARI 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i1.3567

Abstract

The aim of this research is to determine the partial and simultaneous influence of cash turnover and receivables turnover on liquidity in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. This research is quantitative research. The research sample used a purposive sampling method with a total of 30 samples. This research data analysis technique uses classical assumption testing methods, multiple linear regression analysis, and hypothesis testing. The results of the partial test value of cash turnover tcount 1.825 > ttable 1.703 significance 0.002 < 0.05. Partial test value of receivables turnover tcount 3.730 < ttable 1.703 significance 0.001 < 0.05 Simultaneously Fcount value 9.373 > Ftable 3.35 significance 0.000 < 0.05. The conclusion of the analysis results shows that cash turnover and receivables turnover partially and significantly influence the company's liquidity. Cash turnover and receivables turnover simultaneously and significantly influence the company's liquidity.
Pengaruh Biaya Operasional terhadap Laba Bersih Perusahaan Manufaktur Sektor Industri Makanan dan Minuman yang Terdaftar di BEI Tahun 2020-2022 Hayati, Sri; Wirananda, Henny Andriyani
Jurnal EMT KITA Vol 9 No 1 (2025): JANUARI 2025
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v9i1.3568

Abstract

The purpose of this study is to determine the partial and simultaneous effects of production costs, sales costs and other costs on net profit in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. This research is a quantitative study. The research sample used a saturated sampling method with a total of 33 samples. The data analysis technique for this study used the classical assumption test method, multiple linear regression analysis, and hypothesis testing. The results of the partial test value of production costs tcount 13.608> ttable 1.699 significance 0.000 <0.05. The partial test value of sales costs tcount 1.765 <ttable 1.699 significance 0.001 <0.05 and the partial test value of other costs tcount -20.144 <ttable 1.699 significance 0.000 <0.05. Simultaneously, the Fcount value is 235.996 > Ftable 2.92, significance 0.000 < 0.05. The conclusion of the analysis results shows that production costs and sales costs partially have a significant effect on net sales, and other cost variables have a negative effect on the company's net profit. Production costs, sales costs and other costs simultaneously have a significant effect on net sales.
Co-Authors Abdul Malik Aldiansyah, Ferdy Br Hutagalung, Camelya Adelyani D Silalahi, Alistraja Dian Safina, Wan Dison Silalahi, Alistraja Elly Susanti Fahma, Jerniati Handayani, Julia Harahap, Wilda Sri Munawaroh Harahap, Yolla Sarah Ananda Harpis, Muhammad Hasibuan, Melisa Zuriani Herliani Herliani Khairul Azwar Lubis, Yudi Harianto Munawaroh, Wilda Sri Nelly Ervina NIA WATI NIKE AGUSTINA Nissa, Fachrun Nurmala Dewi, Nurmala Ovami, Debbi Chyntia Pratiwi, Devi Rambe, Mellissa Reza Hanafi Lubis Rina Sari Riska Wulandari, Riska Safina, Wan Dian Septiana, Asni Shita Tiara Silalahi, Alistraja Dison Simanjuntak, Retno Nela Sri Fitria Jayusman Sri Hayati, Sri Suhaila Husna Samosir Trianto, M. Bayu Wardany, Sri Wibowo, Muhammad Rizaldy Wijaya, Azhari