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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Jurnal Riset dan Inovasi Manajemen
Yulia Pebrianti
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Income Optimization Model for Traditional Woven Craftsmen Neneng Miskiyah; Yulia Pebrianti; Purwati; Keti Purnamasari
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 3 (2025): December 2024 - March 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i3.4582

Abstract

This study aims to analyze and optimize the household income of Palembang woven fabric craftsmen. It employs an optimal response surface regression model to identify the ideal levels of working capital, business experience, partnerships, and working hours that maximize household income. To establish the relationship between the tar-get response and the independent variables, the study uses a second-order central composite design within a quadratic model framework. The research sample consists of craftsmen who are members of the Griya Tuan Kentang joint business group, with data collected through questionnaires. The findings indicate that the optimal working capital is IDR 12,069,541.74. This amount enables craftsmen to manage periods of declining demand and rising raw material costs while minimizing unnecessary ex-penses and increasing profitability. The study also reveals that 18.2 years of business experience is the optimal duration for achieving superior business performance. This level of experience allows craftsmen to set realistic, long-term business goals. Fur-thermore, an optimal working schedule of 7.99 hours per day ensures efficient produc-tivity without compromising work quality or work–life balance. Finally, maintaining a partnership for two years is identified as the ideal duration. This period encourages craftsmen to regularly evaluate and enhance the sustainability of their partnerships, effectively optimizing resources and networks.
Penyusunan Anggaran Operasional pada UMKM Tahu XYZ Cabang Sako Palembang Wulan Suci Sektia Ningrum; Marieska Lupikawaty; Yulia Pebrianti
Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital Vol. 2 No. 3 (2025): Agustus : Jurnal Inovasi Manajemen, Kewirausahaan, Bisnis dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jimakebidi.v2i3.771

Abstract

This research aims to prepare an operational budget for MSMEs Tahu XYZ Sako Palembang Branch as an effort to control costs and effective financial planning. Budget preparation is considered important because it can be a tool of managerial control, a means of evaluation, as well as a basis for decision-making that supports business sustainability. The research method used is quantitative descriptive with a case study approach. Data was obtained through interviews with owners and employees, direct observation of production activities, and documentation of financial statements. Secondary data in the form of MSME financial records for the period 2022 to 2024 were also analyzed to produce a comprehensive picture of the company's condition. The results of the study show that so far MSMEs have not prepared operational budgets in a structured manner, making it difficult to monitor financial conditions and performance thoroughly. After preparing the budget, it was found that the selling price of the product was lower than the production cost, causing a loss of IDR 5,028,927 in 2025. The budget also shows that the burden of non-production costs, such as marketing and distribution costs, is quite high and needs to be controlled. On the other hand, the results of interviews with consumers show that the majority are willing to accept an increase in the selling price of products as long as the quality is maintained, the service does not decrease, and the added value is still felt. These findings confirm that the preparation of operational budgets is an important instrument in supporting cost efficiency, determining the right selling price, and the sustainability of MSMEs.
Pengaruh Pemahaman Pajak terhadap Kepatuhan Pelaporan SPT Wajib Pajak Orang Pribadi di KPP Pratama Palembang Ilir Timur Bayu Satria; Paisal; Yulia Pebrianti
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 2 No. 1 (2022): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis April 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jtiemb.v2i1.4674

Abstract

This study has the aim of looking at the effect of taxes on individual taxpayer SPT reporting compliance at KPP Pratama palembang Timur The object in this study is located at KPP Pratama Palembang with the subject of taxpayers residing in the KPP Pratama Palembang Timur area. This study uses 100 responses, this study including a research descriptive survey that uses a population as a sample which then collects data Using primary data by means of a questionnaire, the analytical techniques used in this study are validity test, reliability test, classical assumption test, simple linear regression test, determinant coefficient test, and t test.  
Prediksi Potensi Kebangkrutan PT Argo Pantes Tbk Periode Tahun 2014-2024 (Implementasi Model Zmijewski X-Score) Masayu Adisya Auradinda Pratiwi; Divianto Divianto; Yulia Pebrianti
Jurnal Riset dan Inovasi Manajemen Vol. 3 No. 3 (2025): Agustus: Jurnal Riset dan Inovasi Manajemen
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jrim-widyakarya.v3i3.5486

Abstract

This study aims to predict the potential bankruptcy of PT Argo Pantes Tbk for the period 2014–2024 using the Zmijewski X-Score model. The research adopts a quantitative method based on secondary data obtained from the company’s published annual financial statements. The Zmijewski model was selected because of its effectiveness in assessing companies with unstable financial conditions and its ability to provide a more accurate reflection of financial distress compared to other models. The analysis process involved calculating the X-Score for each year within the observation period and interpreting the results according to the criteria of the model. The findings indicate that for the entire study period, the calculated X value was consistently greater than or equal to zero. This outcome signifies that the company is in a condition classified as potentially bankrupt. Furthermore, the model demonstrated 100% accuracy in describing the company’s actual financial situation, since PT Argo Pantes Tbk consistently recorded net losses throughout the period of analysis. These losses were not incidental but reflected a long-term pattern of weak financial performance, limited profitability, and declining competitiveness in the textile industry. The results highlight that PT Argo Pantes Tbk has been operating under severe financial distress for a prolonged period, with no indication of recovery during the years observed. The persistent losses and negative financial indicators reinforce the conclusion that the company is in an unhealthy condition. The study confirms the applicability and reliability of the Zmijewski X-Score as a bankruptcy prediction tool in the Indonesian context, particularly for firms experiencing prolonged instability. Overall, the study provides valuable insights into financial distress analysis and underscores the importance of early bankruptcy prediction models in supporting stakeholders, investors, and regulators in making informed decisions.
Peran Kualitas Layanan, Kepuasan, Kepercayaan Dalam Meningkatkan Minat Transaksi Di Agen Brilink Sukendro Desa Penyandingan Faisal Rahmadhani; Markoni Badri; Yulia Pebrianti
Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis Vol. 6 No. 1 (2026): Jurnal Terapan Ilmu Ekonomi, Manajemen dan Bisnis April 2026
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/jtiemb.v6i1.11160

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas layanan, kepuasan, dan kepercayaan terhadap minat bertransaksi nasabah di Agen BRILink Sukendro Desa Penyandingan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner yang disebarkan kepada 96 responden yang merupakan nasabah aktif. Teknik pengambilan sampel yang digunakan adalah accidental sampling. Analisis data dilakukan menggunakan regresi linier berganda yang didahului dengan uji validitas, reliabilitas, serta uji asumsi klasik. Hasil penelitian menunjukkan bahwa ketiga variabel independen, yaitu kualitas layanan, kepuasan, dan kepercayaan, berpengaruh positif dan signifikan baik secara parsial maupun simultan terhadap minat bertransaksi. Hasil uji t menunjukkan bahwa semua variabel memiliki nilai signifikansi di bawah 0,05, sementara uji F menghasilkan nilai signifikansi 0,000, yang menunjukkan pengaruh simultan yang signifikan. Nilai koefisien determinasi (Adjusted R Square) sebesar 0,772 mengindikasikan bahwa 77,2% variasi minat bertransaksi dapat dijelaskan oleh ketiga variabel tersebut. Temuan ini menegaskan pentingnya peningkatan kualitas layanan, kepuasan, dan kepercayaan nasabah sebagai strategi untuk mendorong penggunaan layanan keuangan digital di daerah pedesaan. Penelitian ini memberikan kontribusi praktis bagi pengembangan layanan BRILink serta rekomendasi untuk peningkatan kualitas pelayanan berbasis kepercayaan dan kepuasan nasabah.
Co-Authors BAYU SATRIA Divianto Divianto Faisal Rahmadhani Keti Purnamasari Marieska Lupikawaty Markoni Badri Masayu Adisya Auradinda Pratiwi Miskiyah, Neneng Paisal Purwati Wulan Suci Sektia Ningrum