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Analisis Finansial Usaha Jahe Merah Instan di Kecamatan Landasan Ulin Kota Banjarbaru (Studi Kasus Usaha Jahe Merah Instan DD) Fatimatuzzahra, Siti; Yulianti, Mira; Salawati, Umi
Frontier Agribisnis Vol 6, No 4 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/frontbiz.v6i4.7862

Abstract

Usaha jahe merah instan DD merupakan salah satu UMKM yang mempunyai potensi untuk dikembangkan dengan memanfaatkan sumberdaya hasil pertanian khususnya jahe merah sebagai bahan dasar pembuatan jahe merah instan DD. Penelitian ini bertujuan untuk menganalisis besar biaya, penerimaan, keuntungan, kelayakan dan Break Event Point pada usaha jahe merah instan DD di Kecamatan Landasan Ulin Kota Banjarbaru. Analisis dilakukan dengan pendekatan besar biaya, penerimaan, keuntungan, RCR dan BEP (Break Event Point) serta metode deskriptif. Berdasarkan hasil penelitian, total biaya yang dikeluarkan selama 12 bulan sebesar Rp 15.384.000 per tahun dengan penerimaan yang diperoleh sebesar Rp 26.405.000 per tahun maka keuntungan yang diperoleh Rp 11.021.000 per tahun. Nilai revenue cost ratio (RCR) pada usaha jahe merah instan DD 1,71 yang artinya usaha jahe merah instan DD ini menguntungkan dan layak untuk diteruskan. Adapun nilai BEP (Q) dan BEP (Rp) pada tahun 2021, varian rasa original diproduksi sebanyak 376 pcs dengan penerimaan sebesar Rp 11.280.000, varian rasa jahe merah diproduksi sebanyak 90 pcs dengan penerimaan sebesar Rp 3.150.000, varian rasa bawang dayak diproduksi sebanyak 145 pcs dengan penerimaan sebesar Rp 5.075.000, varian rasa sari kunyit plus gula aren 105 pcs dengan penerimaan sebesar Rp 3.150.000, dan untuk varian rasa sari kencur diproduksi sebanyak 125 pcs dengan penerimaan sebesar Rp 3.750.000. Produksi jahe merah instan DD tersebut lebih besar dari produksi minimal dan lebih besar dari penerimaan yang harus didapat. Maka dapat dikatakan bahwa usaha jahe merah instan DD milik Ibu Surtini menguntungkan dan layak untuk diusahakan.
Hubungan Dukungan Organisasi, Beban Kerja dan Motivasi Kerja dengan Kinerja Pegawai Dinas Kesehatan Kota Samarinda Tahun 2025 Fatimatuzzahra, Siti; Adrianto, Ratno; AR., Chaerunnisa; Sumarni, Sumarni; Masithah, Masithah
Afiasi : Jurnal Kesehatan Masyarakat Vol. 10 No. 1 (2025): Afiasi
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/afiasi.v10i1.485

Abstract

Human resources played an important role in the management of an organization in achieving its goals, as an organization required human resources to manage the systems within it. The role of human resources in an organization was very important in determining whether the organization was effective or not. The effectiveness of human resources could be demonstrated by the processes that took place within the organization. One of these was through employee performance. Therefore, the sustainability of the organization depended on employee performance. This employee performance could be influenced by organizational support, workload, and work motivation. This research aimed to determine the relationship between organizational support, workload, and work motivation with the performance of employees at the Dinas Kesehatan Kota Samarinda. The research design was cross-sectional with a population of employees from the Dinas Kesehatan Kota Samarinda. The sample for this study consisted of 50 employees from the Dinas Kesehatan Kota Samarinda (proportional stratified random sampling). The instrument used in this research was a questionnaire. The statistical test employed was the Fisher exact test. The results of the bivariate analysis in this study indicated that there was a relationship between work motivation and employee performance (p=0.016). However, no relationship was found between organizational support and employee performance (p=0.423). Similarly, no relationship was found between workload and employee performance (p=0.216). The conclusion of this study was that there was a relationship between work motivation and the performance of employees at Dinas Kesehatan Kota Samarinda, while there was no relationship between organizational support and workload with employee performance. Recommendations for the agency included continuously improving employee performance, especially in aspects of good motivation, and for future researchers to further investigate with other variables or in different locations.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA BOS SEBAGAI UPAYA MEWUJUDKAN GOOD SCHOOL GOVERNANCE Fatimatuzzahra, Siti; Murapi, Ikang; Ihyani, Layali
MANAJERIAL : Jurnal Inovasi Manajemen dan Supervisi Pendidikan Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/manajerial.v5i2.6607

Abstract

ABSTRACT The management of School Operational Assistance (BOS) funds is an important responsibility for every educational unit because it is related to the use of public funds that must be carried out efficiently, transparently, and responsibly. This study focuses on the implementation of the principles of good governance. The approach used in this study is descriptive qualitative, with data collection techniques through interviews and documentation. The data analysis process was carried out using qualitative descriptive analysis methods. The purpose of this study is to examine how accountability and transparency in fund management are implemented as a step to realize good school governance. This research was conducted directly at SDN 2 Banyumulek. The results show that fund management has been running quite well, especially in terms of transparency and accountability. The school is open in budget use and involves the principal, treasurer, teachers, and the school committee in reporting and supervision. This reflects the school's commitment to the principles of good governance, namely transparency, accountability, and participation. ABSTRAK Pengelolaan dana (Bantuan Operasional Sekolah) BOS merupakan tanggung jawab penting bagi setiap satuan pendidikan karena berkaitan dengan penggunaan dana publik yang harus dilakukan secara efisien, transparan, dan dapat dipertanggung jawabkan. Penelitian ini berfokus pada implementasi prinsip good governance. Pendekatan yang digunakan dalam penelitian ini bersifat kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Proses analisis data dilakukan menggunakan metode analisis deskriptif kualitatif. Tujuan dari penelitian ini adalah untuk mengkaji bagaimana akuntabilitas dan transparansi dalam pengelolaan dana yang diterapkan sebagai langkah untuk mewujudkan tata kelola sekolah yang baik. Penelitian ini dilaksanakan secara langsung di SDN 2 Banyumulek. Hasil penelitian menunjukkan bahwa pengelolaan dana sudah berjalan cukup baik, terutama dalam hal transparansi dan akuntabilitas. Sekolah terbuka dalam penggunaan anggaran dan melibatkan kepala sekolah, bendahara, guru, serta komite sekolah dalam pelaporan dan pengawasan. Hal ini mencerminkan komitmen sekolah terhadap prinsip tata kelola yang baik, yaitu transparansi, akuntabilitas, dan partisipasi.
Pengaruh Leverage Dan Volatilitas Laba Terhadap Volatilitas Harga Saham Pada Sektor Properties dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Fatimatuzzahra, Siti; Tri Kusumawati, Yulia; Anshari, Rahman
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.10378

Abstract

This study aims to examine the effect of leverage and earnings volatility on stock price volatility in the property and real estate sector listed on the Indonesia Stock Exchange during the 2023–2024 period. This sector plays a key role in national economic development but remains vulnerable to market fluctuations. Using a quantitative approach, the study involved a population of 94 companies and selected 77 companies as samples through purposive sampling. Data were collected using documentation methods from annual financial reports available on the Indonesia Stock Exchange and company websites. The analysis employed multiple linear regression. The results show that leverage has no significant effect on stock price volatility. On the other hand, earnings volatility has a significant and negative effect, indicating that higher earnings fluctuations tend to lower stock price volatility. These findings support signaling theory and offer valuable insights for investors, corporate managers, and regulators in understanding market risk behavior. However, the model explains only 2.4% of the variation in stock prices, suggesting the need for further research with broader variables and a longer time horizon.