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Pengaruh Penjualan Dan Biaya Produksi Terhadap Laba Bersih Pada Perusahaan Sektor Pertanian Yang Terdaftar Pada Di Bursa Efek Tahun 2019-2022 Rahmat Syahrul; Renil Septiano
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 1 (2024): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i1.2334

Abstract

Net Profit is the profit obtained after deducting tax. In more detail, this profit is the profit obtained from the difference in income and costs that have been deducted by tax. This research aims to determine the effect of Sales (X1) and Operational Costs (X2) on Net Profit in agricultural sector companies on the Indonesian Stock Exchange. The method used in this research is quantitative using secondary data in the form of annual financial reports of agricultural sector companies for the period 2019 - 2022. The analysis technique used is Panel Data Regression. Based on the research results, it shows that Sales (X1) has a positive influence on Net Profit. Sales are a company that determines the level of net profit of a company and Operational Costs (X2) Operational Costs have a negative effect on Net Profit. Operational costs are the company's ability to increase long-term costs. The level of operational costs can be a factor that has a real influence on the level of net profit that will be obtained.
Enhancing Strategic Company Planning Through Marketing Performance Monitoring Applications Sucihati, Roos Nana; Khotimah, Khusnul; Ismawati, Ismawati; Yuliana, Yuliana; Septiano, Renil
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

Abstract

In a dynamic business environment, effective strategic planning becomes critical to achieving optimal marketing performance. However, many companies face challenges in effectively managing and evaluating their marketing strategies. Marketing performance monitoring applications (MPMA) offer a solution by providing real-time data that enables quick and precise monitoring, analysis, and adjustment of marketing strategies. This research examines the role of MPMA in improving strategic planning through a literature review and analysis of empirical data from various studies covering various industry sectors. The results show that companies using MPMA can improve their financial performance by optimizing marketing strategies, identifying marketing opportunities, and allocating resources more efficiently. Although there are challenges in MPMA implementation, such as technical integration and resistance to change, the benefits are far greater. With adequate training and management support, companies can overcome these challenges and fully utilize the potential of MPMA to improve their strategic planning and marketing performance. In conclusion, MPMA is an important tool that can help companies become more responsive and adaptive to market changes, providing a significant competitive advantage in an increasingly complex business environment.
Optimizing Digital Applications To Enhance Operational Efficiency In MSMEs And Accelerate The Digital Economy Septiano, Renil; WP, Dwi Atmodjo; Fauzi, Maulidza Nur; Suratman, Suratman; Chatra, Afdhal
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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Abstract

Improving the operational efficiency of MSMEs and quickening the digital economy depend on optimizing digital apps in the fast changing digital environment. Many MSMEs, meanwhile, struggle with things like low technical skills, limited funds, and opposition to change. This paper investigates how digital apps could help MSMEs overcome obstacles and suggests efficient ways to maximize the usage of digital technology by means of the literature review approach. Digital apps include data analytics, digital marketing, and inventory control can help MSMEs become more competitive, more efficient, and productive, according the literature study. Case studies from Indonesia, such the UMKM Go Digital initiative, highlight the good effects of digital technology acceptance. The outcomes highlight the need of government and corporate sector cooperation in offering the required skills, resources, and infrastructure to assist the digitization of MSMEs. With the correct approach, digital technology may be a main engine of equitable and sustainable economic development.
Pengaruh Current Ratio Dan Return On Asset Terhadap Harga Saham Perusahaan Manufaktur Sari, Laynita; Rahmadani, Aprila; Septiano, Renil
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The Covid-2019 pandemic is said to have suppressed people's purchasing power. The phenomenon that occurred in the Share Price of Indofood Sukses Makmur Tbk Manufacturing Company listed on the Indonesia Stock Exchange showed that from 2019-2020 it experienced a decline that was not in accordance with its target, where the Share Price in 2019 had a share price of Rp.7,925 per share, in 2020 it had a share price of Rp.6,825 per share. This shows that the Share Price of Indofood Sukses Makmur Tbk Manufacturing Company has experienced a considerable decline where the stock price's ability to make a profit is now being disrupted and is the cause of the economic situation that is still unstable due to the Covid-19 pandemic. But Indofood Sukses Makmur Tbk Manufacturing company has risen and returned because society has begun to adapt as before. This study aims to determine the effect of current ratio and return on assets on stock prices. With purposive sampling techniques, the population was sampled with a total sample of 11 manufacturing companies in the food and beverage subsector in 2016-2020. The analysis method used is a panel regression model. The results showed that the current ratio did not affect the share price of food and beverage companies listed on the Indonesia Stock Exchange in 2016-2020, while the return on assets had a positive and significant effect on the share prices of food and beverage companies. listed on the Indonesia Stock Exchange in 2016-2020.
STRATEGI CERDAS: MANAJEMEN KEUANGAN DAN DIGITAL MARKETING UNTUK KESUKSESAN PABRIK TAHU 'DAPUR TAHU' DI LUBUK BUAYA Sari, Laynita; Septiano, Renil; Dewi, Mike Kusuma; Zulvia, Dewi; Martha, Lidya
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1749

Abstract

This community service activity aims to enhance financial management capacity and digital marketing at the "Dapur Tahu" Tofu Factory located in Lubuk Buaya, Padang City. The selection of this topic is important considering the challenges faced by the factory in maintaining market share amid intense competition and the need to leverage digital technology. The methods used include situational analysis, financial management training, and digital marketing strategies. The results obtained show an increase in employee knowledge, an increase in organic tofu product sales, and public awareness of the importance of healthy products. This activity not only provides positive impacts for the factory but also opens opportunities for further development in the future, thus contributing to local economic welfare.
LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN TERHADAP KINERJA KEUANGAN UMKM SEKTOR KULINER KEMASAN Rahwayu, Dola; Sari, Laynita; Zulvia, Dewi; Umar, Detani; Septiano, Renil
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v6i1.924

Abstract

MSMEs in Indonesia are the basis for the development of the people's economy. This shows that MSMEs are one of the business sectors that can develop and be consistent in the national economy. The purpose of this study is to empirically determine financial literacy and financial management on the financial performance of MSMEs in the culinary packaging sector in Padang Barat District. This study uses a quantitative approach and the sampling technique used is convenence sampling. This study used a sample of 75 MSME actors, the number of data returned was 66 data. Data was obtained from questionnaires distributed to MSME actors in the culinary packaging sector in Padang Barat District. Data processing using SPSS version 26. The results of this study explain that financial literacy and financial management have a positive and significant effect on financial performance,
THE DYNAMICS OF FACTORS ENHANCING PERFORMANCE WITH WORK CLIMATE AS AN INTERVENING VARIABLE Sikocil, Algina Feriza; Septiano, Renil; Trismiyanti, Dessy
Jurnal Daya Saing Vol. 11 No. 2 (2025): Dinamika Manajemen, Ekonomi, dan Kebijakan Publik di Era Digital
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v11i2.2108

Abstract

This study aims to determine and analyze the influence of leadership style on employee work climate, influence of supervision on work climate, influence of leadership style on employee performance, influence of supervision on employee performance, influence of work climate on employee performance, influence of leadership style on performance with work climate as intervening variables and the effect of supervision on performance with work climate as intervening variables. The sample in this study were lecturers at communication protocol section of Merangin District leadership. The type of data used is primary data, the data collection method uses a questionnaire with a Likert scale. Test the research instrument for validity and reliability. The data analysis technique consists of data description test, classical assumption test, path analysis and hypothesis testing. The results of the study found that leadership style has a positive and significant effect on employee work climate, supervision has a positive and significant effect on employee work climate, leadership style has a positive and significant effect on employee performance, supervision has a positive and significant effect on employee performance, work climate has a positive and significant effect. on employee performance, work climate does not play a role as an intervening variable between leadership style and employee performance and work climate does not play a role as an intervening variable between supervision and employee performance. This study suggests that to improve employee performance, a constructive leadership style, a more conducive work climate and increased supervision is needed.
RETURN ON ASSET AND EARNING PER SHARE ON STOCK PRICES IN CONSUMER GOODS INDUSTRY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE PERIOD 2021-2023 Sari, Laynita; Herlina, Zelvi Fitria; Septiano, Renil
Bina Bangsa International Journal of Business and Management Vol. 5 No. 1 (2025): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v5i1.132

Abstract

Study this aiming for know influence Return On Asset and Earning Per Share against price shares in the company sector Consumer Goods Industry. Population study this is 109 companies and samples as many as 66 companies with amount of data obtained as many as 198 were determined with use method purposive sampling. As for source data used is secondary data. This data sourced from Report Annual Report and Financial Statements in companies sector Consumer Goods Industry listed on the Indonesia Stock Exchange. Research this use technique data analysis with method panel data regression for test connection between variables studied. And with other tests such as model fit tests (CEM, FEM, REM), Chow test, Haussman test, assumption test classical, hypothesis testing, and multiple linear regression testing. The results of the study this explain that return on assets has an effect positive and significant to price shares, earning per share no influential to price share.
The Mediating Role of Satisfaction in the Impact of Complaint Handling and Service Quality on Loyalty of Independent BPJS Health Participants Oktarina, Desi; Septiano, Renil; Sari, Laynita; Marwan, Marwan; Lusiana, Lusiana
Jurnal Ekonomi Manajemen Sistem Informasi Vol. 6 No. 5 (2025): Jurnal Ekonomi Manajemen Sistem Informasi (Mei - Juni 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jemsi.v6i5.4990

Abstract

This study aims to examine the influence of complaint handling and service quality on the loyalty of independent BPJS Health participants, with participant satisfaction acting as a mediating variable. A quantitative approach was employed using the SEM-PLS method, involving 251 respondents in Sijunjung Regency. The findings reveal that both complaint handling and service quality positively affect participant satisfaction. However, complaint handling has a negative impact on loyalty, indicating that negative experiences continue to influence participants even after their complaints are addressed. Meanwhile, satisfaction significantly mediates the relationship between service quality and participant loyalty.
Persepsi Akuntan Manajemen terhadap Penerapan Tax Planning Septiano, Renil; Sari, Nila
El-Barka Journal of Islamic Economics and Business Vol. 2 No. 2 (2019)
Publisher : El-Barka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/elbarka.v2i2.1752

Abstract

Abstract: Tax planning is a means of fulfilling tax obligations well but the amount of tax paid can be reduced as low as possible to obtain the expected profit and liquidity. This study aims to see the effect of management accountants' perceptions on the implementation of tax planning. The type of research used is quantitative, using primary data. The population of the research was in Food Distributor companies in the Padang City. Respondents who were taken were employees who served as part of accounting staff, management and financial staff companies who worked at the Food Distributor Padang City. Selection of samples was selected using the Convenience sampling method with 30 respondents. Technical data analysis using simple regression analysis. The test results show that the perception variables of management accountants with a significant value of 0,000 < 0,05. Based on the test results it was found that the perception of management accountants has an effect on the implementation of tax planning  Ø§Ù„ملخص: يعد التخطيط الضريبي وسيلة للوفاء بواجبة الضريبية بشكل صحيح ولكن يمكن تقليل مقدار الضريبة المدفوعة إلى أدنى مستوى لأجل الحصول على الربح والسيولة المتوقعين. تهدف هذه الدراسة إلى دراسة تأثير تصورات المحاسبين الإداريين على تطبيق التخطيط الضريبي. نوع البحث المستخدم كمي، باستخدام البيانات الأولية. السكان البحثيون في شركات توزيع المواد الغذائية في مدينة بادانج ØŒ وكان المشاركون في الاستبيان من الموظفين الذين عملوا في موظفي المحاسبة والإدارة وموظفي تمويل الشركة الذين عملوا في شركة توزيع المواد الغذائية في مدينة بادانغ. تم اختيار عينات مختارة باستخدام طريقة أخذ عينات الراحة أو أخذ عينات الملائمة مع مجموعة 30 من المشاركين. تحليل البيانات الفنية باستخدام تحليل الانحدار البسيط. تظهر نتائج الاختبار أن تصور محاسبي الإدارة متغير بقيمة كبيرة من 0ØŒ000 <0.05. بناءً على نتائج الاختبار، تبين أن تصور محاسبي الإدارة يؤثر على تطبيق التخطيط الضريبي. Abstrak: Tax planning merupakan sarana dalam memenuhi kewajiban perpajakan dengan baik tetapi jumlah pajak yang dibayar dapat ditekan serendah mungkin untuk memperoleh laba dan likuiditas yang diharapkan. Penelitian ini bertujuan untuk melihat pengaruh persepsi akuntan manajemen terhadap penerapan tax planning. Jenis penelitian yang digunakan bersifat kuantitatif, dengan menggunakan data primer. Populasi penelitian pada perusahaan Distributor Makanan di Kota Padang, Responden yang diambil adalah pegawai yang menjabat dibagian staff akuntasi, menejemen dan staff keuangan perusahaan yang bekerja pada perusahaan Distributor Makanan Kota Padang. Pemlihan sampel dipilih menggunakan metode Convenience sampling atau sampling kemudahan dengan jumlah 30 orang responden. Teknis analisis data menggunakan analisis regresi sederhana. Hasil pengujian menunjukkan bahwa variabel persepsi akuntan manajemen dengan nilai signifikan 0,000 < 0,05. Berdasarkan hasil pengujian didapat bahwa persepsi akuntan manajemen berpengaruh terhadap penerapan tax planning
Co-Authors Adam Eprianto Adam Eprianto Adam Eprianto Afdhal Chatra Afriyeni, Afriyeni Ananda, Febryandhie Angga Putra Aryadi, Didi Asphari Wahyu Siregar Ayu Suriayu Budi Pramadian Cut Dwi Gita Subakti Deni Erianto Desfita Anggriana Desi Oktarina Dewi, Mike Kusuma Edhie Budi Setiawan, Edhie Budi Elva Dona Elvi Susanti Fakhrurrozi Tamala Putra Noerman Febzi Fiona Firmansyah, Indra Fitria Susanto Hasto Joko Nur Utomo Helmi Prilla Aldino Helmita Herlina, Zelvi Fitria Heryanto Heryanto Hidayat, Teguh Indah Rusita Indra Firmansyah Ismawati Ismawati Julianti, Rina khusnul khotimah Koten, Romualdus Antonius Geli Liwaul Liwaul Lusiana Lusiana Lusiana M, Marwan Marbun, Innocencia Marisca, Prita Martha, Lidya Marwan Marwan Marwan Marwan Maulidza Nur Fauzi Maulina, Evaf Meirina, Elsa Midania, Zakia Mu&#039;ah Nandan Limakrisna Nila Sari Nila Sari Nugraha Arifin, Febri Nurfazira, Nurfazira Oga Gandradika Oktavora Oktarina, Desi Pramadian, Budi Rahmadani, Aprila Rahmat Syahrul Rahwayu, Dola Ratna Widayati Rita Prianti Rivandi, Muhammad Rospita Saurei Rusmardi Rusmardi Rysha Mulyadi Sari, Laynita Sarjon Defit Shadam, Fadel Vageno Sikocil, Algina Feriza Simanungkalit, Syahriati Siti Aminah Sri Madona Saleh Sucihati, Roos Nana Suratman Suratman suryawan, ryan firdiansyah Sutiyana Fachruddin Syahdeni Pratama Tri Susilowati Trismiyanti, Dessy Umar, Detani Verafirma Verafirma Verafirma, Verafirma Willy Oscar Maheltra Wini Esparesya WP, Dwi Atmodjo Yulasmi Yuliana Yuliana Zakia Midania Zakia Midania Zulvia, Dewi