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Pengaruh Biaya Promosi Dan Biaya Administrasi Umum Terhadap Laba Bersih Pada Perusahaan Manufaktur Sub Sektor Rokok Yangterdaftar di Bursa Efek Indonesia (BEI) Periode 2020—2024 Khatimah, Nurul; Mulyana, Asep; Lesmana, Kusnadi Kibet; Januarharyono, Yudhaswara; Priatna, Ami
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1360

Abstract

This study aims to examine the partial and simultaneous effects of Promotional Expenses and General Administrative Expenses on Net Profit in cigarette sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. A quantitative approach with descriptive and associative methods was applied using secondary data from the financial reports of PT Gudang Garam Tbk., PT Hanjaya Mandala Sampoerna Tbk., and PT Wismilak Inti Makmur Tbk. Data were analyzed using multiple linear regression, t-test, and F-test with IBM SPSS Statistics version 25. The results show that Promotional Expenses have a partial effect on Net Profit, while General Administrative Expenses do not. However, both variables simultaneously affect Net Profit.  
Pengaruh Biaya Bahan Baku dan Biaya Tenaga Kerja Langsung Terhadap Penjualan PT Mandom Indonesia Tbk. Periode 2018—2024 Puspita, Windi Ayu; Mulyana, Asep; Lesmana, Kusnadi Kibet; Wardhana , Didin; Priatna, Ami
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1363

Abstract

Abstract This study focuses on the sales decline experienced by PT Mandom Indonesia Tbk (TCID) in 2024, which coincided with an increase in raw material expenses. The research aims to evaluate the extent of raw material costs, direct labor expenses, and net sales of PT Mandom Indonesia Tbk throughout the 2018–2024 period. Additionally, the study seeks to analyze the individual (partial) and combined (simultaneous) effects of raw material and direct labor costs on sales outcomes. The dependent variable in this analysis is net sales. Data were analyzed using SPSS version 25, with the company’s financial statements from 2018 to 2024 serving as the data source. A quantitative research design was adopted, employing both descriptive and associative approaches, along with multiple linear regression analysis. The results of hypothesis testing indicate that neither raw material costs nor direct labor expenses significantly affect sales when examined independently. However, when evaluated together, both variables have a statistically significant impact on sales performance.
IMPLEMENTASI E-GOVERNMENT UNTUK MENINGKATKAN KUALITAS LAYANAN PUBLIK DI KABUPATEN BANYUWANGI Al'libani, Ridha Rahim; Prayoga, Indra Aditya; Priatna, Ami; Munawaroh, Fitri Mustika Madliah
Jurnal Progress Administrasi Publik Vol. 5 No. 2 (2025): Jurnal Progress Administrasi Publik (JPAP)
Publisher : Program Studi Administrasi Publik, FISIP, Universitas Tulang Bawang Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37090/pwjzrw78

Abstract

This study explores the implementation of electronic government (e-government) in Banyuwangi Regency, Indonesia, as a strategy to enhance the quality of public services. Although progress has been made, local governments still encounter challenges such as infrastructure limitations, gaps in digital literacy, and bureaucratic resistance. Employing a mixed methods approach, the research analyzes survey data from 210 respondents and in-depth interviews with civil servants and citizens. The results indicate that high levels of technology acceptance, reflected in perceptions of usefulness and ease of use, contribute positively to service quality dimensions including reliability, responsiveness, and assurance. Political support, digital innovation, and citizen involvement emerge as key enabling factors, while infrastructure disparities and unequal digital competencies remain persistent barriers. This study contributes theoretically by integrating the Technology Acceptance Model (TAM) with SERVQUAL and offers practical insights for developing inclusive digital governance strategies.   Keywords: E-Government; Public Innovation; Service Quality; Technology Acceptance.