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                        Orientasi Kewirausahaan Dan Inovasi Dalam Meningkatkan Kinerja Pemasaran Di Masa Pandemi Covid-19 
                    
                    Maria Ulpah; 
Erry Sunarya; 
Asep Muhamad Ramdan                    
                     Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting 
                    
                    Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) 
                    
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                                DOI: 10.31539/costing.v5i2.2708                            
                                            
                    
                        
                            
                            
                                
This study aims to determine the effect of entrepreneurial orientation and innovation variables on marketing performance. This study uses quantitative methods. The population in this study is the owner of MSME cake in the city of Sukabumi and the sample used is 36 respondents. The data analysis technique used is multiple linear regression analysis and the sample technique used is probability sampling. The results of this study indicate that simultaneously and partially the variables of entrepreneurial orientation and innovation have a positive and significant influence on marketing performance. The results of the f test, which is known from the value of Fcount 44,229 > 3.28, shows that the value of Fcount is greater than Ftable and from the correlation results in this study, it has a very strong and high value of 0.737. Meanwhile, from the results of the t-test value, namely Tcount 3,555 > 1,692, it shows that Tcount is greater than Ttable, so it can be concluded that the entrepreneurial orientation and innovation variables have an influence on marketing performance. Keywords: Entrepreneurship orientation, Innovation, Marketing Performance
                            
                         
                     
                 
                
                            
                    
                        IMPLEMENTASI KEBIJAKAN PERATURAN DAERAH TENTANG KAWASAN TANPA ROKOK DI KOTA SUKABUMI. 
                    
                    Dede Khaerul Rizal; 
Deni Muhamad Dania; 
Erry Sunarya                    
                     Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 6, No 1 (2022): Pebruari, 2022 
                    
                    Publisher : Universitas Muhammadiyah Tapanuli Selatan 
                    
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                                DOI: 10.31604/jim.v6i1.2022.69-76                            
                                            
                    
                        
                            
                            
                                
Tujuan dari penelitian ini untuk mengetahui implementasi kebijakan kawasan tanpa rokok di tempat umum khusus nya di terminal A Kota Sukabumi dengan menggunkan teori dari Van Metter dan Van Horn. Dikarenakan masih banyak ditemukan pengunjung, pedagang, bahkan petugas yang kedapatan merokok di dalam kawasan terminal. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan  kualitatif dimana unit analisis adalah Dinas Kesehatan kota Sukabumi dan pihak terminal A Kota Sukabumi. Selain dengan melakukan observasi peneliti menggali informasi dengan cara melakukan wawancara terhadap enam orang informan terdiri dari Kepala Seksi Promosi Kesehatan, Satuan Polisi Pamong Praja, Kepala Terminal A Kota Sukabumi, Pengunjung, dan Pedagang di dalam terminal. Hasil dari penelitian menunjukan bahwa implementasi perda kawasan tanpa tanpa rokok di tempat umum khususnya pada terminal A Kota Sukabumi belum sepenuhnya terealisasi dengan baik. Ukuran dan tujuan dari kebijakan belum optimal masih banyak yang kedapatn merokok di dalam terminal. Sumber daya finansial yang belum cukup sehingga banyak fasilitas yang belum terpenuhi di dalam pelaksanaan kawasan tanpa rokok dan terbatasnya sumber daya waktu serta kurang nya personil Satpol PP dalam melakukan penindakan. Komunikasi antara dinas kesehatan dan pihak pengelola terminal A belum tersampaikan dengan baik dan secara menyuluruh. Lingkungan ekonomi harga rokok yang murah dapat dijangkau oleh semua masyarakat. Sedangkan karakteristik agen pelaksana dan sikap para pelaksana kebijakan sudah menjalankan sesuai dengan peraturan daerah tentang kawasan tanpa rokok (KTR) di kota Sukabumi.
                            
                         
                     
                 
                
                            
                    
                        Analisis Capital Expenditure Dan Operating Cost Terhadap Keputusan Investasi 
                    
                    Rivaldi Muslim Ruswandi; 
Dicky Jhoansyah; 
Erry Sunarya                    
                     JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Vol 3, No 1 (2020) 
                    
                    Publisher : Fakultas Ekonomi Universitas Kadiri 
                    
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                                DOI: 10.30737/jimek.v3i1.696                            
                                            
                    
                        
                            
                            
                                
Tujuan dilakukannya penelitian ini ialah untuk mengetahui pengaruh capital expenditure dan operating cost terhadap keputusan investasi. Objek penelitian dalam penelitian ini ialah 3tahun laporan keuangan pada perusahaan-perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Metode penelitian yang digunakan dalam penelitian ini ialah dengan metode kuantitatif pendekatan deskriptif dan asosiatif. Sampel yang digunakan ialah dengan menggunakan pendekatan Nonprobability Sampling dengan metode Purposive Sampling, dari 18 perusahaan anggota subsektor makanan dan minuman yang terdaftar di BEI terpilihlah 10 perusahaan menjadi sampel penelitian. Teknik pengumpulan data ialah dengan menggunakan data sekunder yaitu dengan dokumentasi dan studi kepustakaan. Teknik analisa data yang digunakan dalam penelitian ini ialah regresi linier berganda. Hasil dari penelitian ini menunjukan adanya pengaruh secara positif dan signifikan dari capital expenditure terhadap keputusan investasi, adanya pengaruh secara negatif dari operating cost terhadap keputusan investasi namun tidak signifikan. Dan adanya pengaruh secara bersama-sama dari capital expenditure dan operating cost secara signifikan, dengan tingkat pengaruh sebesar 20,2%.
                            
                         
                     
                 
                
                            
                    
                        IMPLEMENTASI KEBIJAKAN TENTANG PEDOMAN HIDUP ISLAMI WARGA MUHAMMADIYAH 
                    
                    Abdul Hadi Ahad Amri Yusuf; 
Erry Sunarya; 
Ike Rachmawati                    
                     Jurnal Governansi Vol 7 No 2 (2021): Jurnal Governansi Volume 7 Nomor 2, Oktober 2021 
                    
                    Publisher : LPPM Universitas Djuanda Bogor 
                    
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                                DOI: 10.30997/jgs.v7i2.4593                            
                                            
                    
                        
                            
                            
                                
The Islamic Life Guidelines of Muhammadiyah Citizens (PHWIM) have not been implemented thoroughly, especially among the education personnel of Muhammadiyah Sukabumi University as one of the elements of Muhammadiyah residents. One of the indications is, there are still education personnel who do not heed the values contained in PHIWM, especially related to managing business charities such as in the last two years there are still delays in entering work and complaints about the performance of education personnel. Thus, the condition is interesting to be used as a research by focusing on the discussion of the implementation of PHIWM policy on education personnel of Muhammadiyah University of Sukabumi. This study aims to analyze the implementation of policies on PHIWM in education personnel of Muhammadiyah University of Sukabumi. The method used in this research is qualitative descriptive method with sampling technique is purposive sampling. The results of this study showed that, the purpose of PHIWM implementation to shape the individual and collective behavior of all Muhammadiyah members who showed good accuracy has not been fully implemented, especially in the educational environment of Muhammadiyah University sukabumi. However, there are several activities that can show a good measure of nudity behavior as an effort in realizing PHIWM objectives such as heeding congregational prayer times, regular study and performance assessment aimed at improving work performance and in accordance with PHIWM values in aspects of life managing business charity for education personnel of Muhammadiyah Sukabumi University (UMMI).
                            
                         
                     
                 
                
                            
                    
                        Pengaruh Quality Control Terhadap Efektivitas Proses Produksi 
                    
                    Agnes Dwi Pangestu; 
Erry Sunarya; 
Faizal Mulia Z                    
                     Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting 
                    
                    Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) 
                    
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                                DOI: 10.31539/costing.v5i2.2460                            
                                            
                    
                        
                            
                            
                                
The research was aimed at finding out the effect of quality control toward production process effectiveness. The methods used in the research were descriptive and associative methods with quantitative approach. Technique of sampling applied was purposive sampling. Samples in the reserach were staff of production department amounted to 193. Techniques of analyzing data applied were multiple linear regression analysis techniques that included determination coefficients test, multiple correlation coefficient, and partial test (T test). The results found by using determination coefficient test observed from the value of (Adjusted R2 ) is amounted to 0.946 which means that the influence of quality control toward production process effectiveness is aggregated to 94.6%, while the remaining 5.4% is influenced by other factors not explained in the research. Moreover, from the result of correlation coefficient test, the R value observed is amounted to 0.973 showing that there is a very strong relationship between quality control and production process effectiveness. Keywords: Quality Control, Production Process Effectiveness, Garment Industry
                            
                         
                     
                 
                
                            
                    
                        Peningkatan Pelatihan Dan Pengembangan Karir Terhadap Produktivitas Kerja Karyawan 
                    
                    Ifany Nursaumi; 
Faizal Mulia Z; 
Erry Sunarya                    
                     Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting 
                    
                    Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) 
                    
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                                DOI: 10.31539/costing.v5i2.2482                            
                                            
                    
                        
                            
                            
                                
ABSTRACT This study aims to determine the effect of training and career development variables on work productivity. This study uses quantitative methods. The population in this study were employees of Hotel Santika Sukabumi City and the sample used was 38 respondents. The data analysis technique used is multiple linear regression analysis and the sample technique used is probability sampling. The results of this study indicate that simultaneously and partially the variables of training and career development have a positive and significant effect on work productivity. The results of the f test, which is known from the value of Fcount 43,798 > 3.27, shows that the value of Fcount is greater than Ftable and from the correlation results in this study, it has a strong and high value of 0.715. Meanwhile, from the results of the t-test value, namely Tcount 5.643 > 1689, it shows that Tcount is greater than Ttable so it can be concluded that the training and career development variables have an influence on work productivity. Keywords: Training, Career Development. Work Productivity
                            
                         
                     
                 
                
                            
                    
                        Pengaruh Kualitas Pelayanan Terhadap Loyalitas Pelanggan Pada Masa Pandemi Covid-19 Dengan Kepercayaan Pelanggan Sebagai Variabel Intervening 
                    
                    Rin Rin Riyanti; 
Kokom Komariah; 
Erry Sunarya                    
                     Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting 
                    
                    Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) 
                    
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                                DOI: 10.31539/costing.v5i2.2542                            
                                            
                    
                        
                            
                            
                                
The research was aimed atdeterminating Influences service quality toward customer loyalty during the Covid-19 pandemic with case Studies to Matahari Departement Store Costumers of Sukabumi City throgh the mediation of Costumer Trust. The research method used in the research was descriptive and associative with purposive sampling technique in which questionnaires were distributed to 400 respondents who were the customers of Matahari Department Store of Sukabumi City. The technique of analyzing data applied by the researcher was Structural Equation Modelling (SEM) with the help of data tabulating software IBM SPSS AMOS 24. The results of the research show that service quality influence positively and significantly toward customer trust customer trust influences positively and significantly toward customer loyalty, and customer trust mediates the relationship between service quality with customer loyalty. Keywords: Service Quality, Customer Trust, Customer Loyalty
                            
                         
                     
                 
                
                            
                    
                        Analisis Kapabilitas Inovasi Terhadap Kinerja Umkm Industri Makanan Di Kota Sukabumi 
                    
                    Ilham Budiman; 
Erry Sunarya; 
Asep Muhamad Ramdan                    
                     Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting 
                    
                    Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) 
                    
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                                DOI: 10.31539/costing.v5i2.2577                            
                                            
                    
                        
                            
                            
                                
The purpose of this study was to analyze the effect of innovation capability on the performance of MSMEs in the food industry in Sukabumi City. The method used in this research is descriptive with a quantitative approach. The sampling technique used in this study is non-probability sampling using a purposive sampling approach. The number of samples used was 187 respondents. The data analysis technique used is multiple linear regression analysis using the SPSS version 26 application. The results of this study indicate that there is a positive and significant effect of innovation capability on MSME performance with a value of 0.253 In conclusion, there is a positive and significant influence innovation capability on MSME performance. Keyword : Innovation Capability, Performance SMEs, Food Industry
                            
                         
                     
                 
                
                            
                    
                        Pengaruh Intellectual Capital Terhadap Financial Distress 
                    
                    Noviani Noviani; 
Nor Norisanti; 
Erry Sunarya                    
                     Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): COSTING : Journal of Economic, Bussines and Accounting 
                    
                    Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) 
                    
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                                DOI: 10.31539/costing.v5i2.2583                            
                                            
                    
                        
                            
                            
                                
Retail sector in Indonesia is currently suffering a decrease like the lowering of revenue and the closing of their outlets. This research aims to determine the effect of Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency on Financial Distress. The population in this study are the companies listed on Indonesia Stock Exchange the retail trade at 2020. The sample in this study are 23 companies which is the result of purposive sampling technique. The analytical technique used in this study is multiple linear regression analysis. The results of this study are (1) Human Capital Efficiency has a negative and significant effect on Financial Distress (2) Structural Capital Efficiency has a negative and significant effect on Financial Distress (3) Capital Employed Efficiency has a positive and significant effect on Financial Distress and (4) Human Capital Efficiency, Structural Capital Efficiency and Capital Employed Efficiency simultaneously has a significant effect on Financial Distress. Keywords : Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Financial Distress
                            
                         
                     
                 
                
                            
                    
                        Pengaruh Lingkungan Internal Dan Strategi Inovasi Terhadap Kinerja Perusahaan (Studi Pada PT.Glostar Indonesia 1 Cikembar) 
                    
                    Risma Melati; 
Erry Sunarya; 
Dicky Jhoansyah                    
                     Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting 
                    
                    Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) 
                    
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                                DOI: 10.31539/costing.v6i1.3424                            
                                            
                    
                        
                            
                            
                                
Glostar Indonesia 1 Cikembar is a company engaged in shoes manufacturing. The problems identified at PT. Glostar Indonesia was unachieved target of production that had been set by the company. The problem was predicted to be caused by machine breakdowns during production activities and the lack of awareness as well as sense of responsibility of employees towards the company's goals. The research was aimed at determining the amount of the influence of internal environment towards firm performance as well as finding out the amount of the influence of innovation strategy towards firm performance at PT. Glostar Indonesia 1 Cikembar.Objects of the research were Internal Environment (X1), Innovation Strategy (X2) and Firm Perfromance (Y). The method applied in the research was quantitative with descriptive and associative approach. The technique of sampling used in the research was saturated sampling method (census). Samples taken in the research were amounted to 35 namely the management level of PT. Glostar Indonesia 1 Cikembar consisted of managers and supervisors. The techniques of analzying data used were multiple linear regression analysis including determination coefficient test, multiple linear coefficients, simultaneous (F test) and partial (T test) tests. Based on the results of the research obtained, there is a positive and significant influence from internal environment variable towards firm performance amounted to 0.751. There is also a positive and significant influence from innovation strategy towards firm performance amounted to 0.956. Subsequently, there is a positive and significant influence from both internal environment and innovation strategy in improving firm performance amounted to 0.984 or namely 96.8%; meanwhile, the rest of 0.32 or namely 32% is influence by other factors out of this research. From the above results it can be interpreted that there is a positive and significant influence from internal environment variable and innovation strategy variable in improving firm performance. Keywords : Internal Environment, Innovation Strategy, Firm Performance