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Analysis of Gross Profit Margin on Changes in Sales and Cost of Goods Sold on CV Rijiki Advertising Tolitoli: ANALISIS MARGIN LABA KOTOR ATAS PERUBAHAN PENJUALAN DAN HARGA POKOK PENJUALAN PADA CV RIJIKI ADVERTISING TOLITOLI Nahdatussa’dah, Nahdatussa’dah; Yanto, Edi
International Journal of Economic Entrepreneurship and Business Management Vol. 3 No. 2 (2025): Sustainable Entrepreneurship and Green Business Strategies
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/n736b754

Abstract

This study aims to find out and analyze changes in CV gross profit. Rijiki Advertising Tolitoli which is reviewed in terms of sales and cost of goods sold which affects gross profit in this study using a quantitative design. The data source is in the form of primary data, namely data obtained through interviews and documentation required and related to this research. The analysis method used is gross profit margin analysis. The conclusion obtained from this study is that the gross profit obtained by CV Rijiki Advertising in 2021 was IDR 144,924,373 or a gross profit margin of 37.28%, this gross profit was obtained from the gross profit of 3 products, namely billboards of IDR 83,627,425 and the gross profit of the data board of IDR 48,538,980 and the gross profit of the inauguration inscription of IDR 12,757,968 in 2022 increased to IDR 174,821,460 or a gross profit margin of 36.25% there has been an increase in sales volume The increase in selling price on the data board but when viewed from the Gross profit margin has decreased by 1.03%, while in 2023 there will be an increase in gross profit of Rp.20,057,898 due to the increase in selling price and gross profit margin cost of goods sold to 36.97%.
Analysis of Rice Field Farming Income in Ogogasang Village, Dondo District, Tolitoli Regency: ANALISIS PENDAPATAN USAHATANI PADI SAWAH DI DESA OGOGASANG KECAMATAN DONDO KABUPATEN TOLITOLI Nurlena, Nurlena; Yanto, Edi
International Journal of Economic Entrepreneurship and Business Management Vol. 3 No. 2 (2025): Sustainable Entrepreneurship and Green Business Strategies
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/gbz6c807

Abstract

This study aims to determine the income of rice field farming. Respondents were randomly selected for 10% with a total of 17 people. The analysis method used is qualitative. The results of the study showed that the total income obtained from 17 rice farmers in Ogogasang Village amounted to Rp. 201,826,326 with an average amount of Rp.7,923,963/farmer, and the amount of production in one planting season was 23,825 kilograms/one year with an average production of 1,401 kilograms and a total amount of revenue of Rp. 269,180,000/one year with an average income of Rp. 15,834,118/farmer/one year and the total amount of costs incurred amounting to Rp.67,353,674/one year with an average of Rp.3,961,981/farmer/one year.
Optimizing MSME Profits through Determining the Cost of Production with the Full Costing Method at CV Rijiki Tolitoli Regency: Optimalisasi Keuntungan UMKM melalui Penentuan Biaya Produksi dengan Metode Full Costing di CV Rijiki, Kabupaten Tolitoli Riska, Riska; Yanto, Edi; Efendi, A. Irfan; Maskur, Maskur
International Journal of Economic Entrepreneurship and Business Management Vol. 2 No. 2 (2025): Financial Management, Economic Policy, and Entrepreneurial Performance
Publisher : STIE MUJAHIDIN TOLITOLI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65212/1xn52878

Abstract

This study aims to determine the determination of the cost of production in determining the selling price using the full costing method on CV.Rijiki Advertising as one of the MSMEs in Tolitoli Regency, This type of research is quantitative descriptive. The location of the research was carried out on CV. Rijiki Advertising which is located on Jl.Rajawali, Tuweley Village, Tolitoli Regency. Data collection was carried out using observation, interview and documentation methods with the analysis method used was the full costing method to determine the cost of production and selling price. The results of the research using the full costing method can produce a more accurate cost of production and selling price because it takes into account all production costs, then it can be known that the calculation of the cost of production of billboards in 2021 is Rp.174,342 with a selling price of Rp.290,000 by following the percentage of profit that follows the market price of 64.5%, in 2022 of Rp174,844 with a selling price of Rp.284,000 by following the percentage of profit that drops to 62.5%, in 2023 amounting to IDR 174,429 with a selling price of IDR 289,000 by following the percentage of profit according to the market price increased to 65.5%.
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Return On Asset Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2017-2020 Nurfitriana; Edi Yanto; Anita Aprilia
Jurnal Simki Economic Vol 4 No 1 (2021): Volume 4 Nomor 1 Tahun 2021
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jse.v4i1.92

Abstract

This type of research uses a quantitative descriptive approach to answer problems related to the effect of cash turnover and receivables turnover on return on assets in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2020. Through the results of statistical tests with the help of SPSS software, it was found that: (1) The cash turnover variable had a significant level of 0.039 > 0.05 and a tcount value of -2.107. of 1.67022 so that it can be obtained that tcount < ttable (-2.107 < 1.67022) then this indicates that cash turnover partially has a negative and significant effect on Return On Assets; (2) The receivable turnover variable has a significant level of 0.004 <0.05 and a tcount of -3.025. To find the ttable, it was tested at a significance level of 0.05 with df = 61, then obtained a ttable of 1.67022, so that it can be obtained that tcount < ttable (-3.025 < 1.67022) then this indicates that accounts receivable turnover partially has a negative and significant effect on Return On Assets; (3) the variables of cash turnover and accounts receivable turnover have a positive and significant effect on Return On Assets with a significance value of 0.03 > 0.05.