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System of Compensation and Variance of Cage Crews (ABK) Income in UD Nurinaya, Nurinaya; Marhumi, Siti; Mayasari, Nur; Ningsih, Nurcahya; Arrijal, Muh Fadhil
Studi Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.3235

Abstract

Purpose: This study aims to provide empirical evidence of the compensation system and income variance for Cage Crews (ABK) at UD. Turiolo before and after transitioning from an open to a closed house system, along with assessing the resulting income increases. Methodology/approach: This research adopts a quantitative descriptive approach, utilizing a paired sample t-test for data analysis. Data collection involved interviews with business owners and four crew members and documentation of compensation records across maintenance cycles. Results/findings: The findings revealed a significant increase in ABK income after the implementation of the closed house system. The performance-based compensation system is directly correlated with higher income levels achieved through improved operational efficiency. Conclusion: The MSME performance of social media in TOS Lubuklinggau showed a 45.3% sales increase, especially in culinary and fashion products. This study reveals the potential of digital marketing and the need for wider adoption and stakeholder support. Limitations: The study focused solely on one broiler chicken farm in Gowa Regency, limiting the generalizability of the findings to other farms or regions. Future studies should include a broader sample across different farming systems and geographical areas. Contribution: This research highlights the critical role of compensation systems in improving worker income within the poultry farming industry and provides evidence of the economic benefits of adopting modern cage systems, such as the closed house model.
ANALISIS BIAYA PROMOSI TERHADAP PENINGKATAN PENJUALAN MOBIL PADA PT. REMAJA JAYA MOBILINDO MAKASSAR Marhumi, Siti; Syfaat, Andi Muh Nur; Rini, Dewi Indra
Jurnal Ekonomi Balance Vol. 12 No. 2 (2016): (December 2016)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v12i2.1846

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Biaya Promosi Terhadap Peningkatan Penjualan Mobil Pada PT. Remaja Jaya Mobilindo Makassar, dan untuk mengetahui dan menganalisis variabel yang berpengaruh dominan terhadap Peningkatan Penjualan Mobil Pada PT. Remaja Jaya Mobilindo Makassar, Penelitian ini bertempat Di Jl. Riburane No 1 Makassar. Jenis dan Sumber Data dalam Penelitihan ini adalah Data Kualitatif, yaitu data yang diperoleh dari perusahaan berupa informasi baik secara lisan mupun tulisan dan Data Kuantitatif yaitu, data yang diperoleh dari perusahaan berupa data dalam bentuk angka-angka.. Metode analisi yang digunakan dalam penelitian ini adalah metode analisis deskriptif, dengan pengujian yang menggunakan regresi sederhana, Terhadap Peningkatan Penjualan Mobil Pada PT. Remaja Jaya Mobilindo Makassar. Dari Hasil perhitungan biaya promosi terhadap penjualan Mobil Pada PT. Remaja Jaya Mobilindo Makassar menunjukkan adanya korelasi yang kuat, ini berarti promosi membawa pengaruh positif signifikan terhadap peningkatan volume penjualan yaitu sebesar 98,1%. Dan sisanya 3,8% diterangkan oleh variabel lain.
ANALISIS BIAYA PROMOSI TERHADAP VOLUME PENJUALAN MOBIL AVANZA PADA PT. TOYOTA HADJI KALLA MAKASSAR Marhumi, Siti; Nur, Andi Muh; Rini, Dewi Indra
Jurnal Ekonomi Balance Vol. 13 No. 1 (2017): (June 2017)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v13i1.1847

Abstract

Penelitian ini bertujuan untuk i) Untuk mengetahui perkembangan volume penjualan mobil avanza pada PT. Toyota Hadji Kalla Makassar; 2) Mengetahui pengaruh biaya promosi terhadap volume penjualan mobil avanza pada PT. Toyota Hadji Kalla Makassar. Pendekatan yang digunakan dalam penelitian ini adalah times series dan metode pengumpulan data menggunakan penelitian lapangan (field research). Jenis data yang dugunakan adalah data kualitatif dan kuantitatif dan sumber data penelitian adalah data primer dan data sekunder. Metode analisis yang digunakan dalam penelitian ini adalah metode analisis deskriptif dan metode analisis kuantitatif.  Hasil penelitian menunjukkan bahwa 1. Semakin tinggi biaya promosi penjualan maka maka semaki tinggi pula volume penjualan, 2. Terdapat hubungan yang signifikan antara biaya promosi penjualan terhadap volume penjualan dengan tingkat signifikansi sebesar 0,00784, 3. Terdapat pengaruh positif biaya promosi terhadap volume penjualan mobil avanza pada PT. Toyota Hadji Kalla Makassar periode 2011-2015, hal ini dibuktikan oleh nilai Fhitung 17,35608 dan Ftabel 2,99.Kata Kunci: Biaya promosi, Volume Penjualan, Korelasi
System of Compensation and Variance of Cage Crews (ABK) Income in UD Nurinaya, Nurinaya; Marhumi, Siti; Mayasari, Nur; Ningsih, Nurcahya; Arrijal, Muh Fadhil
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.3235

Abstract

Purpose: This study aims to provide empirical evidence of the compensation system and income variance for Cage Crews (ABK) at UD. Turiolo before and after transitioning from an open to a closed house system, along with assessing the resulting income increases. Methodology/approach: This research adopts a quantitative descriptive approach, utilizing a paired sample t-test for data analysis. Data collection involved interviews with business owners and four crew members and documentation of compensation records across maintenance cycles. Results/findings: The findings revealed a significant increase in ABK income after the implementation of the closed house system. The performance-based compensation system is directly correlated with higher income levels achieved through improved operational efficiency. Conclusion: The MSME performance of social media in TOS Lubuklinggau showed a 45.3% sales increase, especially in culinary and fashion products. This study reveals the potential of digital marketing and the need for wider adoption and stakeholder support. Limitations: The study focused solely on one broiler chicken farm in Gowa Regency, limiting the generalizability of the findings to other farms or regions. Future studies should include a broader sample across different farming systems and geographical areas. Contribution: This research highlights the critical role of compensation systems in improving worker income within the poultry farming industry and provides evidence of the economic benefits of adopting modern cage systems, such as the closed house model.
E-Library Use and Employee Competence Effects on Service Quality at Muhammadiyah Makassar Library Marhumi, Siti; Nurinaya , Nurinaya; Jamhaerani, Jamhaerani; Albar, Nur Qalbi; Jani, Nur Asastri
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 1 (2025): Juli
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i1.6093

Abstract

Purpose: This study examines the extent to which e-library services and employee competence influence service quality at the Library of the University of Muhammadiyah Makassar. Research Methodology: The research was conducted at the University of Muhammadiyah Makassar Library using a descriptive quantitative design. The population comprised 6,576 visitors who accessed the e-library, and a purposive (non-probability) sampling technique was applied to select 99 respondents. Results/findings: The results show that the e-library variable has a positive and statistically significant effect on service quality (p < 0.05). Employee competence also has a positive and statistically significant effect on service quality (p < 0.05). Conclusions: Improving e-library services and strengthening employee competence are both important drivers of higher perceived service quality in the university library context. Limitations: The study is limited by the use of purposive sampling and data collected from a single university library, which may restrict generalizability to other institutions. Contribution: This study contributes empirical evidence to library and information science by clarifying how digital library services and staff competence jointly shape service quality. The findings can support library managers and university administrators in prioritizing technology-related service improvements and competency development programs.