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All Journal Jurnal EXCHALL (Economic Challenge) Journal of Business Management and Economic Development Manajemen : Jurnal Ekonomi
Sukarno, Tri Amalia
Universitas 17 Agustus 1945 Cirebon, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Piutang Usaha Terhadap Profitabilitas Pada Koperasi Sehat Sejahtera Dinas Kesehatan Kota Cirebon Sukarno, Tri Amalia
Exchall Vol 1 No 2 (2019): Edisi Agustus
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/exchall.v1i2.96

Abstract

Piutang merupakan kekayaan yang timbul akibat pelaksanaan politik penjualan secara kredit. Piutang harus dikelola dengan perencanaan yang matang mulai dari penjualan kredit menimbulkan piutang sampai menjadi kas. Investasi yang terlalu besar mengakibatkan perputaran modal kerja yang lambat sehingga memperkecil kemampuan perusahaan dalam meningkatkan volume penjualan. Perputaran piutang yang lambat akan mengakibatkan menurunnya profit yang seharusnya diperoleh perusahaan. Oleh karena itu perlu adanya pengendalian piutang demi keberhasilan suatu perusahaan dalam pencapaian keuntungan. Profitabilitas dapat diukur dengan menghubungkan antara tingkat keuntungan laba yanng diperoleh dari kegiatan pokok perusahaan dengan kekayaan yang digunakan untuk menghasilkan keuntungan operating assets. Operating assets adalah semua aktiva kecuali investasi jangka panjang dan aktiva lainnya yang tidak digunakan dalam kegiatan operasi atau usaha memperoleh penghasilan pokok perusahaan. Metode penelitian yang digunakan penulis adalah metode asosiatif dan metode deskriptif. Dengan menganalisis data yang mencakup uji korelasi,uji signifikan,uji koefisien determinasi dan uji regresi linier sederhana. Hasil yang didapat dalam penelitian yaitu populasi data sebanyak 48 data laporan keuangan berupa neraca dan laporan rugi laba. Sedangkan sampel data yang diolah sebanyak 36 data yang diperoleh dari perhitungan menggunakan rumus slovin dalam buku Rosaddy Ruslan bukunya “Metode Penelitian Publick relation dan komunikasi” (2008) . Berdasarkan perhitungan korelasi dihasilkan nilai 0,447 yang termasuk kedalam kategori sedang. Pengujian uji signifikasi / uji t diperoleh t Hitung2.753 kemudian dibadingkan dengan t Tabel1.684 pada tingkat kesalahan 10% . Dengan demikian t Hitung lebih besar dari pada t Tabel berarti bahwa korelasi sebesar 0,447 adalah signifikan. Dan regresi linear yang dihasilkan yaitu persamaan Y = 0.516 + 0.432x mengandung makna apabila piutang usaha dinaikan 1% maka profitabilitas akan naik 0,00432.
Analisis Pemberian Kredit Terhadap Rentabilitas Pada Sektor Keuangan Sub Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014-2018 Tri Amalia Sukarno
Exchall: Economic Challenge Vol 3 No 2 (2021): Agustus 2021
Publisher : Fakultas Ekonomi Universitas 17 Agustus 1945 Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47685/exchall.v3i2.162

Abstract

This study aims to examine and provide empirical evidence regarding the analysis of credit granting towards profitability in the Banking Sub-Sector Companies. The independent variable used in this study is the provision of credit and the dependent variable used in this study is profitability. The hypothesis proposed is "There is a positive relationship between lending and profitability". In the study using a sample of 25 samples, with details of 5 companies with research for 5 years (2014 - 2018) from the report of each Banking Sub Sector Company. The research data obtained from the financial statements of each Banking Sub Sector Company are then processed by researchers and analyzed using analytical test equipment. The results of the study using the correlation coefficient is 0.725 which means that the relationship is strong or that there is a relationship between lending and profitability. The results of the t-test were significant at 5.07, so it was stated that the t-test was 5.044, greater than 2.068 or fell in the rejection area of ​​H0. The coefficient of determination is 0.4744 which implies that rentability is affected by the provision of credit by 47.44% while rentability is influenced by other factors giving credit reaching 52.56%. Simple linear regression is used as a statistical method. With the linear regression equation Y = 1.418 + 0.004 X then the meaning is that if the value of X is increased by one unit then Y will increase by 0.004 on the constant 1.418.
ANALISIS PENERAPAN METODE A POSTERIORI DAN A PRIORI DALAM PENYUSUNAN ANGGARAN LABA SERTA PENCAPAIAN TARGET LABA PADA USAHA KULINER G&G CAKE DI KECAMATAN DEPOK  KABUPATEN CIREBON Kresnha, Kresnha; Sukarno, Tri Amalia; Aryana , Putri
Manajemen: Jurnal Ekonomi USI Vol 7 No 2 (2025): Manajemen : Jurnal Ekonomi (Special Issue)
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/59ng0p91

Abstract

Penyusunan anggaran laba merupakan tantangan bagi usaha mikro kecil menengah (UMKM) dalam merencanakan target keuntungan yang realistis. Penelitian ini bertujuan menganalisis implementasi metode a posteriori dan a priori dalam penyusunan anggaran laba melalui studi kasus pada usaha kuliner G&G Cake di Kecamatan Depok, Kabupaten Cirebon. Metode penelitian menggunakan pendekatan deskriptif kuantitatif dengan studi kasus tunggal. Populasi penelitian adalah seluruh aktivitas keuangan G&G Cake tahun 2024, dengan sampel 15 jenis produk utama. Teknik pengumpulan data melalui dokumentasi internal, wawancara terstruktur dengan pemilik usaha, dan analisis laporan keuangan. Analisis data menggunakan perhitungan anggaran operasional yang mencakup anggaran penjualan, produksi, bahan baku, tenaga kerja, overhead, dan biaya operasional. Hasil penelitian menunjukkan metode a posteriori menghasilkan laba riil tahun 2024 sebesar Rp190.220.000, sedangkan metode a priori dengan target peningkatan 5% menghasilkan proyeksi laba 2025 sebesar Rp217.572.000 melalui penyesuaian harga jual produk. Penelitian ini memberikan template praktis implementasi kedua metode anggaran laba yang dapat diadaptasi UMKM kuliner sejenis, meskipun terbatas pada satu kasus dan perlu validasi lebih lanjut untuk generalisasi
Digital Transformation in Government Administration: The Role of Technology-Based for Enhancing Public Satisfaction R. Misriah Ariani S; Ria Adriyani; Ros Awaliyah Rosadah; Tri Amalia Sukarno; Fatin Hamamah
Journal of Business Management and Economic Development Том 4 № 02 (2026): Journal of Business Management and Economic Development
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jbmed.v4i02.2371

Abstract

Digital transformation in government has become a key strategy in improving the effectiveness of public administration and the quality of services to the public. theory Modern and public administration the concept of e-government emphasizes the importance of digitalisation to achieve efficiency, transparency, and accountability in governance. However, the implementation of administrative digitalisation still faces various challenges, such as infrastructure readiness, digital literacy, and security data. The main problem faced is the extent to which technology-based administration is able to increase public satisfaction with government services. This study aims to analyse the role of digital transformation in increasing public public satisfaction with services, by identifying factors that support and hinder the effectiveness of its implementation. The research method used is a qualitative approach with case studies on several government agencies that have implemented digitalisation in public administration. Data were collected through interviews, observations, and analysis of official documents related to the implementation of e- government. The results showed that administrative digitalisation has a positive impact on improving accessibility, efficiency, and transparency of public services. However, its success is highly dependent on the readiness of technological infrastructure, supporting regulations, and public adaptation to digital services. The conclusion of this study confirms that technology-based administration plays a role important in improving public satisfaction, but comprehensive policies are needed to overcome the challenges of its implementation in order to realise more effective and inclusive public services. This study contributes to the field of public administration by offering an empirical model of digital transformation that synthesizes infrastructural readiness with user-centric satisfaction, serving as a critical reference for future research and inclusive e-government policy design.
Co-Authors Adriyani, Ria Ariyani, R Misriah Aryana , Putri Fatin Hamamah Kresnha, Kresnha Rosadah, Ros Awaliyah