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Analisis Perencanaan Laba Di PT. Kimia Farma Trading Dan Distribution Cabang Serang Eka Sundari Romadhona; Gerry Ganika; Fiesty Utami; Firli Agusetiawan Shavab; Titis Nistia Sari
Tirtayasa Ekonomika Vol 17, No 2 (2022)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v17i2.17078

Abstract

Break even point analysis is a tool or method used by management to recognize a certain level of sales so that there is no natural profit or loss. Break even point analysis is also used to recognize the level of sales volume before the company faces a loss so that it can be used by managers to determine sales planning and profit planning. The purpose of this study is to describe the application of profit planning analysis, explain the picture of sales planning, describe the minimum sales that must be maintained and the profit planning that will be targeted in the future. Based on the results of research by PT. Kimia Farma Trading and Distribution Serang Branch in 2021 the break even point level obtained was IDR 286,264,096. The planned sales plan in 2021 is IDR 1,413,309,728, in 2022 it is IDR 657,359,478 with a profit planning of IDR 447,154,873.
The Effect of Earnings per Share and Debt to Equity Ratio On Audit Delay Firli Agusetiawan Shavab; Deti Susilawati; Evi Dora Sembiring; Fuadi Fuadi
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 3 (2023): February 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i3.177

Abstract

This study was conducted to determine the effect of Earning Per Share and DebtTo Equity Ratio on Audit Delay in property companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling method uses Purposive Sampling with a quantitative approach. The data analysis methods carried out include: (1) Descriptive statistics, (2) Testing classical assumptions, (3) Multiple linear regression analysis. (4) Double correlation test (5) Coefficient of Determination. (6) Test the Hypothesis (t-test and F-test).Based on the partial test results, it shows that earnings per share have an effect on Audit Delay, and debt to quity ratio has no effect on Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. In simultaneous testing, earnings per share and debt to quity ratio together affect Audit Delay in Real Estate and Property Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021. The percentage contribution of the effect of earnings per share and debt to quity ratio on Audit Delay is 17.7%, while the remaining 82.3% can be explained by other factors not examined in this study
Peran Merek Dan Kualitas Produk Terhadap Minat Beli Rokok PT. Gudang Garam Cabang Banten fuadi, Fuadi; Riyanto, Indar; Shavab, Firli Agusetiawan
Sains: Jurnal Manajemen dan Bisnis Vol 16, No 1 (2023)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v16i1.22310

Abstract

Penelitian ini dilakukan untuk mengetahui seberapa besar pengaruh merek dan kualitas produk terhadap minat beli rokok  PT. Gudang Garam Tbk. Cabang Banten, sampelnya berjumlah 100 orang merupakan  konsumen di PT. Berkah Jaya Sakti Cabang Serang. Hasil pengujian yang diperoleh nilai Fhitung sebesar  29,431  dengan nilai probabilitas (sig)= 0,000.  Nilai  Fhitung (29,431) > Ftabel (3,089), dan nilai sig lebih kecil dari nilai probabilitas 0,05 atau nilai 0,00 < 0,05 ; maka H3 diterima, berarti secara bersama-sama (simultan) merek dan kualitas produk berpengaruh positif dan signifikan terbadap minat beli konsumen. Nilai R sebesar 0,615, artinya korelasi antara variabel merek dan kualitas produk terhadap variabel minat beli konsumen kuat (berada di 0,600 – 0,799). nilai R Square sebesar 0,378, artinya persentase kontribusi pengaruh variabel merek dan kualitas produk terhadap variabel minat beli konsumen adalah sebesar 37,8%, sedangkan sisanya sebesar 62,2% dapat dijelaskan oleh faktor-faktor lain yang tidak diteliti dalam penelitian ini.