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The Influence of Production Costs, Working Capital, and Sales on Net Profit of Cosmetic Companies Listed on the IDX 2018–2023 Bianca Oktavia; Edi Firdaus; Trustorini Handayani; Muhamad Nur Ramadhan; Reynaldhy Putra Herdiansyah
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 15 No. 1: Desember 2025
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v15i1.18672

Abstract

This research investigates the impact of production costs, working capital, along with sales volume in relation to net profit in manufacturing companies within the cosmetics and household goods sub-sector registered on the Indonesia Stock Exchange for the period 2018 - 2023. This study employed a quantitative approach with descriptive and verification methods. By means of purposive sampling, five companies were selected, resulting in 30 observations over six years. Data analysis techniques include path analysis, classical assumption tests, correlation, coefficient of determination, and hypothesis testing, supported by IBM SPSS Statistics 20. The study demonstrates that production costs with working capital have insignificant and positive effect on net profit, while sales volume exhibits insignificant and negative effect. When tested simultaneously, all three variables show a positive but insignificant relationship with net profit. These results suggest that the profitability of companies in this subsector is not solely determined by production costs, working capital, along with sales volume, but is likely to be influenced by additional factors within and outside the organization beyond the scope of this study. Keywords: Production Costs; Working Capital; Sales Volume; Net Profit; Manufacturing Companies 
MODEL PENDAMPINGAN MAHASISWA DALAM PROGRAM MAGANG BERDAMPAK SEBAGAI PENGUATAN SINERGI AKADEMISI DAN INDUSTRI FESYEN MUSLIM DI PT BERSAMA ZATTA JAYA TBK Edi Firdaus; Raden Heryaningtias Ramadhianti; Tatang Supriyadi; Hadi Purnomo
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 32 No. 2 (2026): APRIL-JUNI
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/2vtc0m91

Abstract

Kolaborasi perguruan tinggi dengan industri merupakan strategi penting dalam meningkatkan relevansi pembelajaran dengan kebutuhan dunia kerja. Program Magang Berdampak sebagai implementasi kebijakan Merdeka Belajar Kampus Merdeka (MBKM) memberikan kesempatan kepada mahasiswa memperoleh pengalaman kerja nyata sekaligus berkontribusi pada perusahaan mitra. Namun, pelaksanaan program yang melibatkan mahasiswa dari berbagai perguruan tinggi memerlukan mekanisme pendampingan yang mampu menyelaraskan kebutuhan akademik dan industri. Artikel ini bertujuan mendeskripsikan implementasi model pendampingan mahasiswa pada Program Magang Berdampak di PT Bersama Zatta Jaya Tbk. Kegiatan pengabdian menggunakan pendekatan pendampingan kolaboratif melalui koordinasi, pendampingan akademik, monitoring, validasi laporan, dan evaluasi program. Program melibatkan 32 mahasiswa dari 23 perguruan tinggi yang didampingi oleh 16 mentor dan seorang Person in Charge (PIC) industri, serta seorang Dosen Pendamping Program (DPP). Hasil menunjukkan bahwa model pendampingan mendukung pelaksanaan program secara efektif, dengan 87,5% laporan memenuhi standar pada validasi pertama dan 100% laporan tervalidasi setelah perbaikan. Model pendampingan memperkuat koordinasi antara perguruan tinggi dan perusahaan melalui komunikasi yang sistematis, monitoring berkala, serta penyelesaian kendala selama pelaksanaan magang, sehingga sangat berkontribusi sebagai praktik baik (best practice) yang dapat diadaptasi pada pelaksanaan Program Magang Berdampak maupun program magang berbasis kemitraan perguruan tinggi dan industri lainnya.  Kata kunci: Magang Berdampak; Model Pendampingan; Kolaborasi Perguruan Tinggi–Industri; MBKM; Work-Integrated Learning
PERSEPSI RISIKO PRODUK DAN NIAT BELI KONSUMEN MELALUI TEKNOLOGI AUGMENTED REALITY (AR) PADA APLIKASI MOBILE SHOPPING Ai Rukmini; Edi Firdaus
Majalah Ilmiah UNIKOM Vol. 24 No. 1 (2026): Majalah Ilmiah Unikom
Publisher : Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/miu.v24i1.19281

Abstract

The development of digital technology has encouraged various innovations in product marketing strategies, one of which is through the application of Augmented Reality (AR). This technology is an important part of e-commerce to visualize products in the real world before consumers buy the products they need. This study aims to analyze the mechanism of how Augmented Reality (AR) technology in mobile shopping applications affects product risk perception and consumer purchase intention by integrating the Technology Acceptance Model (TAM) and Trust-based models. The study used a qualitative descriptive approach with in-depth interviews involving informants consisting of students, lecturers, and educational staff at UNIKOM who had active experience using the AR feature. Data were analyzed using thematic analysis. The results showed that the use of AR significantly provides perceived usefulness and hedonic value, which in turn builds consumer trust. This trust mechanism effectively reduces product risk perception, ultimately driving purchase intention. This finding indicates that the application of AR not only functions as a visual diagnostic tool but also as a crucial trust-building instrument in virtual product evaluation.  
A Data Literacy and AI Readiness-Based Maturity Model For Managerial Information Systems: Evidence From A University Executive Information System Edi Firdaus; Hadi Purnomo; Ai Rukmini; Risa Marselina
IJSM Vol 9 No 2 (2026): Indonesia Journal of Strategic Management
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/5w114s27

Abstract

The research seeks to come up with a model for MIS maturity based on data literacy and AI readiness in the implementation of an executive information system (EIS) in the university. It applies a quantitative method involving PLS-SEM for analyzing data collected from users of the executive information system in university. From the results, it is evident that data literacy and AI readiness are positively and significantly associated with the maturity of the management information system. Data literacy appears to be more powerful as the ability of users to interpret data is crucial for achieving information system maturity. AI readiness serves as a supportive factor since it facilitates the successful implementation of technology in information systems but cannot enhance system maturity on its own. This work offers practical suggestions for the university regarding how it should improve information system maturity through AI readiness and data literacy.