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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomika Jurnal Riset Akuntansi dan Bisnis JSEH (Jurnal Sosial Ekonomi dan Humaniora) Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan Dinar: Jurnal Ekonomi dan Keuangan Islam EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Perpajakan Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Manajemen & Keuangan Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Riset Keuangan dan Akuntansi (JRKA) JOURNAL OF APPLIED ACCOUNTING AND TAXATION SENTRALISASI ALGORITMA : JURNAL ILMU KOMPUTER DAN INFORMATIKA JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmu Manajemen (JIMMU) JABE (Journal of Applied Business and Economic) Journal of Humanities and Social Studies JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) JURNAL MANAJEMEN BISNIS JESI (Jurnal Ekonomi Syariah Indonesia) IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL EKONOMI SAKTI (JES) JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Bilancia : Jurnal Ilmiah Akuntansi Jurnal Mantik JURNAL EKSBIS Kumawula: Jurnal Pengabdian Kepada Masyarakat Jurnal Proaksi SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam JAZ: Jurnal Akuntansi Unihaz Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Al-Kharaj: Journal of Islamic Economic and Business CERMIN: Jurnal Penelitian Ilomata International Journal of Tax and Accounting JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmiah Akuntansi Kesatuan Jurnal EK dan BI RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Jurnal Akuntansi dan Keuangan JEKPEND Jurnal Ekonomi dan Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat JURMA : Jurnal Program Mahasiswa Kreatif Cakrawala Repositori Imwi Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Management and Bussines (JOMB) Jurnal Dinamika Ekonomi Syariah Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ekonomi Bisnis Manajemen dan Akuntansi (EBMA) Ilomata International Journal of Management Quantitative Economics and Management Studies Jurnal Ekonomi, Manajemen dan Perbankan (Journal of Economics, Management and Banking) Jurnal Interprof International Journal on Social Science, Economics and Art Indonesian Journal of Islamic Economics and Business Jurnal Investasi Islam JURNAL MANAJEMEN AKUNTANSI (JUMSI) International Journal of Trends in Accounting Research JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen PRAJA observer: Jurnal Penelitian Administrasi Publik Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Rabbani Jurnal Akuntansi AKTIVA INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Jurnal IPTEK Bagi Masyarakat Indonesian Journal of Innovation Studies Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Jurnal Ekonomi dan Bisnis Islam (JEBI) Golden Ratio of Finance Management Indonesian Journal of Economics and Management Journal of Student Development Informatics Management (JoSDIM) Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Mahasiswa Raushan Fikr Balance : Jurnal Akuntansi dan Manajemen Adl Islamic Economic el-Amwal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Expensive: Jurnal Akuntansi dan Keuangan Gemilang: Jurnal Manajemen dan Akuntansi AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah QISTINA: Jurnal Multidisiplin Indonesia Journal of Management, Economic and Accounting (JMEA) Indonesian Journal of Islamic Economics and Finance Jurnal Akuntansi, Manajemen dan Perbankan Syariah Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Journal of Islamic Economics Lariba JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Public Representative and Society Provision Jurnal Mutiara Ilmu Akuntansi Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Penelitian Ekonomi Manajemen dan Bisnis The Es Accounting and Finance Electronic Journal of Education, Social Economics and Technology J-ISACC : Journal of Islamic Accounting Competency Paradoks : Jurnal Ilmu Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Kendali Akuntansi Amkop Management Accounting Review (AMAR) Jurnal Akuntansi Manado (JAIM) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Research Horizon JAKBS International Journal of Trends in Accounting Research International Journal of Economic, Technology and Social Sciences (Injects) AKPEM : Jurnal Akuntansi Keuangan Dan Akuntansi Pemerintahan Journal of Economics and Management Scienties Journal of Management, Economic, and Accounting Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Maslahah: Jurnal Manajemen dan Ekonomi Syariah IIJSE BAKIRA: Jurnal Pengabdian Kepada Masyarakat JEBD Indonesian Journal of Multidisciplinary Scientific Studies Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Advances in Economics & Financial Studies Advances in Taxation Research Journal of Islamic Finance and Accounting Research Economic: Journal Economic and Business RUBINSTEIN Jurnal Ekonomi Bisnis dan Kewirausahaan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Jurnal Ekonomi Dan Bisnis Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan JIMEKA E-Jurnal Akuntansi Ribhuna: Jurnal Keuangan dan Perbankan Syariah Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Al Itmamiy: Jurnal Hukum Ekonomi Syariah MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Economics and Digital Business Review

Laylan Syafina

Universitas Islam Negeri Sumatera Utara

Author-ID : 2610161

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Physics Public Health Social Sciences Veterinary Other

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Analisis Penerapan Activity Based Management Untuk Meningkatkan Efesiensi Biaya Produksi Pada PT. Perkebunan Nusantara IV Medan Anggraini, Tuti; Amalia Nasution, Nabilla; Anggaraini, Tuti; Syafina, Laylan
Journal of Islamic Accounting Competency Vol. 3 No. 1 (2023): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v3i1.1348

Dalam menghadapi persaingan global, perubahan lingkungan bisnis membuat persaingan antar perusahaan dalam merebut pasar menjadi sangat kompetitif. Selain itu, banyak perusahaan asing yang menawarkan produk berkualitas dengan harga bersaing. Manajemen perusahaan harus cerdas dalam membuat kebijakan yang berkaitan dengan kelangsungan hidup perusahaan. Untuk mempertahankan kelangsungan hidupnya, suatu perusahaan harus dapat mencapai tujuannya yaitu memperoleh laba yang sebesar-besarnya. Biaya yang dikeluarkan oleh perusahaan harus benar-benar merupakan biaya yang menambah nilai produk agar tidak terjadi pemborosan biaya. Oleh karena itu, efisiensi biaya memiliki arti penting bagi perusahaan dalam mempertahankan eksistensinya di dunia bisnis. Salah satu cara yang dapat digunakan perusahaan untuk mencapai efisiensi biaya adalah melalui Activity Based Management. Tujuan dari penelitian ini adalah untuk mengetahui penerapan konsep Activity Based Management untuk pengendalian biaya produksi pada PTPN 4 Medan. Data yang digunakan dalam penelitian ini adalah data Laporan Keuangan PTPN 4 Medan Tahun 2018, 2019, dan 2020. Pengumpulan data dilakukan dengan melakukan wawancara, dan mendokumentasikan data Laporan Keuangan PTPN 4 Medan yang kemudian diolah kembali. Analisis data menggunakan metode deskriptif analisis kualitatif dengan langkah-langkah analisis yaitu dengan mengidentifikasi aktivitas, memisahkan aktivitas menjadi dua kelompok, menganalisis cost driver, membebankan biaya produksi pada setiap aktivitas, menghilangkan aktivitas, dan membandingkan biaya yang dikeluarkan setelah aktivitas dihilangkan. Hasil penelitian setelah penghapusan aktivitas mencapai efisiensi biaya sebesar 9%, dengan diketahui penghematan yang dapat dilakukan jika perusahaan menerapkan Manajemen Berbasis Aktivitas. Kemudian dapat digunakan sebagai perkiraan berapa banyak penghematan yang akan terjadi untuk tahun yang akan datang.

ANALISIS PENCAPAIAN PENERIMAAN NEGARA BUKAN PAJAK (PNBP) PADA KANTOR KESYAHBANDARAN UTAMA BELAWAN Akbar, Faisal; Syafina, Laylan
Bilancia : Jurnal Ilmiah Akuntansi Vol 7 No 1 (2023): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v7i1.2056

ABSTRACT In the United States, Non-Tax State Revenue (PNBP) is non-tax revenue; on the contrary, it is the income earned from the society in return for the services rendered by an institution to the public. Currently, the government is trying to optimize PNBP in order to carry out government duties and contribute to national development. This study aims to determine whether the target of Non-Tax State Revenue (PNBP) set at the Belawan Syahbandar Main office has been achieved intensively in the last four (four) years, starting in the 2018-2021 fiscal year, and determine the impact of meeting the target on the regional economy ( State Revenue). At the Belawan Syahbandar Utama office, you can pay cash (without tax). This research was conducted with a qualitative descriptive approach. The results of this study can be concluded that the Non-Tax State Revenue (PNBP) at the Belawan main port office for the last 4 (four) years starting from the 2018-2021 fiscal year has not experienced a significant increase. This is because the revenues from the types of services offered have not been achieved/realized properly, even tend to be weak from the targets that have been set so that they have not reached the PNBP target. Keywords: PNBP Achievement, Belawan Main Port Office ABSTRAK Dimungkinkan untuk menghasilkan Penerimaan Negara Bukan Pajak (PNBP) tanpa bergantung pada perpajakan; sebagai gantinya, pendapatan ini dihasilkan oleh komunitas sebagai imbalan atas layanan yang diberikan oleh agen kepada komunitas. Saat ini, pemerintah sedang berupaya untuk mengoptimalkan PNBP agar dapat melaksanakan semua tugas pemerintahan dan berkontribusi pada pertumbuhan nasional. Tujuan penelitian ini adalah untuk menganalisis tingkat intensif pencapaian Penerimaan Negara Bukan Pajak (PNBP) dari target Penerimaan Negara Bukan Pajak (PNBP) yang ditetapkan di kantor Kesyahbandaran Utama Belawan dalam 4 (empat) tahun terakhir, Tahun yang dimulai dengan tahun anggaran 2018-2021, serta untuk mengetahui pengaruh pencapaian target PNBP (Penerimaan Negara Bukan Pajak) di kantor Syahbandar Utama Belawan dalam empat (empat) tahun terakhir. Penelitian ini dilakukan dengan deskriptif kualitatif. Hasil penelitian ini dapat disimpulkan bahwa Penerimaan Negara Bukan Pajak (PNBP) pada kantor Syahbandar Utama Belawan selama 4 (empat) tahun terakhir terhitung mulai tahun anggaran 2018-2021 belum mengalami peningkatan yang signifikan, penerimaan dari jenis jasa yang ditawarkan belum tercapai/realisasi dengan baik, bahkan cenderung lemah dari target yang telah ditetapkan sehingga belum mencapai target PNBP. Kata kunci: Pencapaian PNBP, Kantor Kesyahbandaran Utama Belawan

ANALISIS INFORMASI LAPORAN ARUS KAS SEBAGAI ALAT UKUR KINERJA KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 PADA PT. WIJAYA KARYA BETON TBK Utari, Rika; Syafina, Laylan
Bilancia : Jurnal Ilmiah Akuntansi Vol 6 No 4 (2022): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v6i4.2060

ABSTRACT The purpose of this study was to evaluate the financial performance of PT Wijaya Karya Beton Tbk both before and during the Covid-19 outbreak. Quantitatif and descriptive research methods were used in this study. The survey sample consists of the financial statements of the last four years (2018-2021). The findings of this study are based on the cash flow ratio used to evaluate the financial performance of PT Wijaya Karya Beton Tbk. The overall effect is small indicated by many fluctuations. From year to year, this ratio continues to decline. Some ratios have negative values, while others have positive values. Keywords: Cash Flow Statement, Financial Performance, Covid – 19 ABSTRAK Tujuan dari penelitian ini akan digunakan untuk menilai kinerja keuangan PT Wijaya Karya Beton Tbk sebelum dan sesudah wabah Covid-19. Metode penelitian deskriptif dengan pendekatan kuantitatif digunakan dalam penelitian ini. Laporan keuangan empat tahun termasuk dalam sampel survei (2018-2021). Hasil dari penelitian ini didasarkan pada analisis rasio arus kas yang digunakan untuk mengevaluasi kinerja keuangan PT Wijaya Karya Beton Tbk. Dan entitas ini memiliki nilai total pengaruh yang minimum, terlihat jelas dalam dari beberapa rasio. Setiap tahun, jumlah dana yang tersisa menyusut. Beberapa rasio memiliki nilai negatif, sedangkan yang lain tidak. Kata Kunci: Laporan Arus Kas, Kinerja Keuangan, Covid – 19

Analisis Penerimaan Pajak Bumi Dan Bangunan Kecamatan Kotapinang Pada Badan Pengelolaan Pendapatan Daerah Kabupaten Labuhanbatu Selatan Sri Rahayu; Yenni Samri Juliati Nasution; Laylan Syafina
Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Vol. 2 No. 2 (2023): Mei : Jurnal Ekonomi, Manajemen Pariwisata Dan Perhotelan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jempper.v2i2.1409

The purpose of this study is the result of research to find out how effective the revenue from land and building tax in Kotapinang sub-district is at the regional revenue management agency for South Labuhanbatu Regency and to find out how the efforts made by the Kotapinang regional government in increasing land and building tax revenue. This study uses a qualitative method with a descriptive approach. In this study the authors conducted interviews with companies. And using two data, namely primary and secondary data. The results showed that the amount of land and building tax revenue in Kotapinang District at the South Labuhanbatu Regency Revenue Management Agency in 2018 was 23%, 2019 was 18%, 2020 was 21%, and 2021 was 32%. Efforts made by the Kotapinang regional government in increasing land and building tax revenues are by conducting outreach to taxpayers about the importance of paying taxes with the aim of growing taxpayer self-awareness to pay taxes. In addition, creating an e-tax application that can be accessed using a smartphone to make it easier for taxpayers to pay taxes.

Analisis Kinerja Keuangan Bank Syariah Dengan Metode Economic Value Added (EVA) Siagian, Yeni Aulia; Nawawi, Zuhrinal Muhammad; Syafina, Laylan
Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Vol 9, No 1 (2023)
Publisher : Faculty of Economics and Islamic Business, UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/aij.v9i1.2684

The purpose of this study is to use the Economic Value Added (EVA) method to detail PT Bank Muamalat Indonesia's financial performance from 2016 to 2021.Secondary data are used in this qualitative descriptive study. The Economic Value Added (EVA) method was used to detail the time series financial data for 2016 to 2021 that was distributed by PT Bank Muamalat Indonesia via its official website, www.bankmuamalat.co.id. According to the study's findings, PT Bank Muamalat Indonesia achieved an EVA value of pounds (EVA > 0) in the years 2016, 2018, 2019, 2020, and 2021. This indicates that the bank was capable of increasing revenue and reducing costs. PT Bank Muamalat Indonesia, on the other hand, was unable to support bank fees or generate economic value addition in 2017 (EVA < 0).In addition, it is possible to assert that the EVA method is more successful in calculating the bank's financial performance.because the bank's value capital is taken into account by the EVA strategy.

ANALISIS PENGGUNAAN SISTEM INFORMASI AKUNTANSI PONDOK PESANTREN MODERN AL-HASYIMIYAH DARUL ULUM Daulay, Yusrina; Juliati Nasution, Yenni Samri; Syafina, Laylan
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 5 No. 1 (2024): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v5i1.2690

The purpose of this study was to determine the method of recording financial statements at Pondok Pesantren Modern Alhasyimiyah Darul Ulum. Qualitative research is used as a research method. The sources of information used are important information obtained through direct meetings and optional information obtained from related reports. The area of this examination is North Padang Lawas. The phenomena that occur in the school of Modern Islamic Boarding School Alhasyimiyah Darul Ulum have not been by PSAK 45 regulations. The data sources conducted by researchers are interviews, documentation, and observation at Modern Islamic Boarding School Alhasyimiyah Darul Ulum and the techniques used by researchers to collect data are data sorting, data presentation, and data verification. The results of the research at the Modern Islamic Boarding School Alhasyimiyah Darul Ulum are currently not following the bookkeeping data framework plan at the Islamic Living School which is not by PSAK 45, considering that there are still a few financial statement data framework reports that are not made by the pesantren, especially the Money Position Report, Explanation of Income, Notes on Fiscal Summary.

Analisis Laporan Arus Kas Dalam Menilai Kinerja Keuangan PT. Sumber Satwa Sejahtera Daulay, Amelia Putri; Syafina, Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

The purpose of this study was to determine the description of the cash flow statement and financial performance at PT. Sumber Satwa Sejahtera uses a cash flow ratio analysis that tends to increase. This research was conducted using descriptive analysis method with a quantitative approach. The type of data used in this study is cumulative data, namely the company's financial statements in the form of balance sheets, income statements and cash flow statements at PT. Prosperous Animal Resources for the 2019-2021 period. Data collection techniques used in this research are library research and documentation research. The results of this study concluded that financial performance as measured by the ratio of operating cash flows to current liabilities, the ratio of operating cash flows to capital expenditures, the ratio of operating cash flows to total debt and the ratio of operating cash flows to net income tends to increase

Analisis Rasio Profitabilitas Pada PT. Wijaya Karya Beton Tbk Siregar, Rodizah; Syafina, Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 2 (2022): Agustus 2022
Publisher : Lembaga Riset Ilmiah

The purpose of this study was to determine the financial performance of PT. Wijaya Karya Beton Tbk. If measured based on the Profitability Ratio. This type of research uses secondary data sourced from financial reports from 2018-2020. The results of the analysis show that the financial performance is still not good, because it is still below the average industry standard. Judging from the NPM, ROA and ROE, its financial performance is still not good because the value achieved is still below the standard average. The purpose of this study is to determine the financial performance of PT. Wijaya Karya Beton Tbk. If measured based on the Profitability Ratio. This type of research uses secondary data sourced from financial reports from 2018-2020. The results of the analysis show that the financial performance is still not good, because it is still below the average industry standard. Judging from the NPM, ROA and ROE, its financial performance is still not good because the value achieved is still below the standard average

Analisis Akuntansi Zakat Dalam Meningkatkan Akuntabilitas Pada Badan Amil Zakat Nasional (BAZNAS) Kabupaten Deli Serdang Andani, Nova; Syafina, Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 1 No. 1 (2022): April 2022
Publisher : Lembaga Riset Ilmiah

The accountability of an institution affects the level of trust of muzakki in paying zakat. Accountability can be realized by compiling financial reports in accordance with zakat accounting standards, namely PSAK 109. The purpose of the research conducted by the author is to find out how zakat accounting increases the accountability of the National Amil Zakat Agency (BAZNAS) Deli Serdang district. The method used in this study is qualitative and the source of data comes from interviews with staff and financial reports in the form of reports on the receipt and distribution of the National Amil Zakat Agency (BAZNAS) Deli Serdang district. In preparing financial reports, BAZNAS Deli Serdang Regency has not fully complied with PSAK 109, this has an impact on accountability which causes zakat receipts to be not optimal. To achieve this, it is necessary to conduct training for the Human Resources of BAZNAS Deli Serdang Regency so that they can provide an understanding of how to prepare financial reports in accordance with PSAK 109

Pengaruh Tekanan Pesaing dan Beban Pokok Penjualan terhadap Penentuan Harga Jual dan Kinerja Bisnis Usaha Lokot, Lokot al-Amin Ritonga; Juliati, Yenni Samri; Syafina , Laylan
Balance : Jurnal Akuntansi dan Manajemen Vol. 2 No. 3 (2023): Desember 2023
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v2i3.354

Penelitian ini bertujuan untuk mengetahui pengaruh tekanan pesaing dan beban pokok penjualan terhadap penentuan harga jual dan kinerja bisnis usaha pada studi kasus Join Ponsel UMKM di Rantauprapat. Penelitian ini menggunakan metode kuantitatif dan pendekatan asosiatif, teknik pengumpulan data dengan menggunakan kuisioner kepada sampel dalam penelitian ini sebanyak 40 orang terdiri dari pihak-pihak yang berhubungan langusng dengan unit usaha seperti owner, pegawai, mesinis, dan sales, adapun teknik penarikan sampel menggunakan teknik sampling jenuh. Data dianalisis dengan metode regresi linear berganda. Hasil penelitian berdasarkan dari hipotesis uji parsial (t) dengan taraf signifikan 5% dengan ttabel sebesar 2,025 menunujukkan bahwa tekanan pesaing (X1) berpengaruh signifikan terhadap penentuan harga jual (Y1) ditunjukkan dengan thitung > ttabel dengan thitung untuk variabel X1 (3,771). Selanjutnya juga menjukkan bahwa BPP berpengaruh signifikan terhadap penentuan harga jual dibuktikan dengan thitung > ttabel dengan thitung untuk variabel X2 (3,824). Dan menunujukkan bahwa variabel tekanan pesaing tidak berpengaruh terhadap kinerja bisnis ditunjukkan thitung < ttabel dengan thitung untuk variabel X1 (1,685). Selanjutnya juga menjukkan bahwa BPP tidak berpengaruh terhadap kinerja bisnis dibuktikan dengan thitung < ttabel dengan thitung untuk variabel X2 (0,734 ) Hasil penelitian dari hipotesis uji simultan dengan angka signifikan 5% dengan Fhitung sebesar 19,016 dan Ftabel sebesar 3.24 ditunjukkan Fhitung > Ftabel menunjukkan bahwa tekanan pesaing dan BPP secara simultan berpengaruh terhadap penentuan harga jual. Selanjutnya untuk uji simultan dengan Fhitung sebesar 19,016 dan Ftabel sebesar 3.24 ditunjukkan Fhitung > Ftabel menunjukkan bahwa tekanan pesaing dan BPP secara simultan berpengaruh terhadap kinerja bisnis. This research have a goal to determine the influence of competitor pressure and cost of goods sold on selling price determination and business performance in the case study of Join Mobile UMKM in Rantauprapat. This research uses quantitative methods and an associative approach, data collection techniques using questionnaires and the sample in this research is 40 people consisting of parties who are directly related to the business unit such as owners, employees, engineers and sales, while the sampling technique uses techniques saturated sampling. Data were analyzed using multiple linear regression methods. The research results are based on the partial test hypothesis (t) with a significance level of 5% with a ttable of 2.025 showing that competitor pressure (X1) has a significant effect on determining the selling price (Y1) as indicated by tcount > ttable with tcount for variable X1 (3.771). Furthermore, it also shows that BPP has a significant effect on determining selling prices as evidenced by tcount > ttable with tcount for variable X2 (3.824). And it shows that the competitor pressure variable has no effect on business performance, shown by tcount < ttable with tcount for variable X1 (1.685). Furthermore, it also shows that BPP has no effect on business performance as evidenced by tcount < ttable with tcount for variable and BPP simultaneously influence the determination of selling prices. Furthermore, for the simultaneous test with Fcount of 19.016 and Ftable of 3.24, it is shown that Fcount > Ftable shows that competitor pressure and BPP simultaneously influence business performance.

Co-Authors -, Kusmilawaty Abdul Haris Kombih Adelina Sari Harahap Ahmad Amin Dalimunthe Ahmad Riyadi Siregar Ainun Nahya Dwi Arizona Aldira Sari, Ayu Alfian, Ryan Allif Alvian Huda Pramana Amalia Nasution, Nabilla Amin, Muhammad Rais Aminah Harahap Amita Anastasya Br Ginting Andani, Nova Andika Ramadan Yp, Andika Andini Nur Bahri Andre Tanjung Andri Irawan Anggaraini, Tuti Anggun Pratiwi Anisa Suci Anjani, Dina Annio Indah Lestari Nasution Annisaa Putri Azzahra Nasution Aqwa Naser Daulay Ardilla Nasution Ariesti Sopia Arif, Atika Arifin Fauzi Lubis Asmiannur, Asmiannur Astri Astri, Astri Atika Atikah Humaidah Hasibuan Aulia, Mahani Faiza Auzien Ziqri Hadi Ayu Permata Sari Azzahra, Nisa Bella Nurhudiani Budi Harianto Dalimunthe, Ahmad Amin Dandi Gunawan Daulay, Amelia Putri Daulay, Yusrina Dayani Pohan, Tasya Rahma Dea Sulistiawati Delima Delima Deri Arifin Nur Marpaung Desi Katriana Panjaitan Devi Damayanti Devi Damayanti Devi Herawati Devi Imelda Sahfitri Dewi Fazira Dharma, Budi Diah Rizki Syahrani Nasution Dila Wandasari Dimas Syahputra Dina Maisyura Dinda Andriani Marpaung Dinda Andriani Marpaung Dinda Putri Hafira Efri Islami Hasibuan Eliyana Sipahutar Elsa Putri Fadhilah, Gina Faisal Akbar Nasution Fanny Himla Rizqya Pasaribu Fazhillah, Audi Febriayu, Lelita Fiddarain, Khairah Fitri Amalia Fitriadany, Eno Friska Fauziah Umardhi Friyadi Hamonangan Siregar Gina Fadhilah Gladis Jelita Gymnastiar, Wahyu Hadi, Auzien Ziqri Hamidah Sari Harahap, Aisyah Nauli Rumondang Harahap, Khansa Amira Harahap, Rahmat Daim Harahap, Suci Ardilla Ramadhani Hasanah Azizi Hasibuan, Jihan Isnaini Hasibuan, Mardiah Khofifah Hasibuan, Nisa Sri Rahayu Hendra Harmain Hendra Harmain Hendra Harmain Hendra Hermain Hendra Hermain Hendra Hermawan Hendra Setiawan Hesti Aryani Hasibuan Hotbin Hasugian Husna, Rifdah Nur Ikhlasul Amal Ikhsan Harahap, Muhammad ilham khairi, ilham Ilhamy, M Lathief Imelda Sitompul Imsar Imsar Imsar, Imsar Indah Mayang Sari Indah Nurfi Indah Wahyuni Indah Wahyuni Indradewa, Rhian Ive Manta Br Lingga Jauhariah Al-Islam Inayatulah Jihan Isnaini Hasibuan Jihan Luthfi Aulia Juliana Nasution Juliati, Yenni Samri Julita Julita Kamilah, K Khairida Nur Rahmah Khairil Ihsan Khairul Amri Khasnita Sari Khasnita Sari Khoirun Fadilah Lubis Khoirun Fadilah Lubis Kusmilawaty Kusmilawaty - Kusmilawaty, Kusmilawaty Laksmiarti, Diksi Lesmana, Suhaila Zahra Lia Nur Fatmawati Lisa Raihanatul Husna Lismayanti, Lismayanti Liza Mutia Lokot, Lokot al-Amin Ritonga Lubis, Jainuar Amarullah Luthfia Nabila Pane M Abel Radifan Rifki M Abiyyu Alwansyah Hsb M Ikhsani Simanjorang M. Yogi Riyantama Isjoni Marliyah Marliyah Marliyah Marliyah Marpaung, Nanda Ali Wardhana Marpaung, Tuah Rizky Martua Hsb, Rahmat Maysarah, Maysarah Maysharah Maysharah Meisyah Rambe Mhd. Rofi Febrian Mirna Wati Monica, Aulia Muhammad Anshor Panjaitan Muhammad Ardiansyah Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Arif Muhammad Dedi Irawan Muhammad Fadli Harahap Muhammad Fadli Harahap Muhammad Hasan Muhammad Ikhsan Harahap Muhammad Lathief Ilhamy Nasution Muhammad Lathief Ilhamy Nasution Muhammad Ridho Hidayat muhammad Syahbudi, muhammad Muhammad Yafizham Mulyani, Seri Mumtaz Muhammad Naufal Murdifin azhar Murinanda Amalya Parinduri Musdalifah Musdalifah Musdalifah Musdalifah Mustapa Khamal Rokan Mutia, Liza Mutiara Salsabila Nabilla Amalia Nasution Nabillah Irbah Anjani Nadia Anzani Nafis, Fadly Abdillah Nastion, Yenni Samri Juliati Nasution, Annio Indah Lestari Nasution, Yenni Samri Julianti Nazwa Syahira Nesya Aulia Nidaul Husna Ningrum, Azizah Sekar Nisa Sri Rahayu Hsb Nisa Sri Rahayu Hsb Nosa Dinda Putri Nst , Uci Roito Anggina Nur Addnin Lubis NUR AHMADI BI RAHMANI Nur Amalia Nur Azizah Nur Cahyani Nur Fadhilah Ahmad Hasibuan Nur Fadhilah Ahmad Hasibuan Nur Fadhilah Ahmad Hasibuan Nur Khafifah Tanjung Nur Laila Nurbaiti Nurbaiti Nurbaiti, Nurbaiti Nurhudiani, Bella Nurlaila Nurlaila Nurlaila Harahap Nurlaila Nurlaila Nursantri Yanti Nurul Fikri Berutu Nurul Isnaini Putri Nurul Jannah Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani Nurwani, Nurwani Nurwani, N. Oktania, Mila Pakpahan, Jiyad Faqih Purwaningtyas, Franindya Putri Faradilla Putri Maulya Putri Ranggaini Caniago Putri Ranggaini Caniago Putri Sepiyana Putri, Elsa Rafika Hayati Dalimunthe Rahmawani Afwika Rahmi Hidayah Nasution Raissa Amanda Putri Ramadhani, Novitri Rambe, Meisyah Rani Rufmana Pohan Raniwati Siregar Reni Ria Armayani Hasibuan Rifqiyati Putri Rika Sapriyani Rika Utari Rika Utari Rina Halizah Nasution Ririn Warliana Ritonga, Tri Agustin Rizka Fadhillah Rizky Ananda Ariza Rizqia Humaira Nasution Rozika, Aura Tania Rusdi Hidayat, Ahmad S Ritonga Ari Putri Sabrina Sarda Nasution Safa Rina Saharani, Dita Saibarani Nabila Said Dariadi Ramadhan Sakinah Zulfitri Salma Agita Sitepu Salsabila Salsabila Salwa Latipah Saparuddin Saparuddin Saparuddin Siregar Saragih, Ummi Rahayu Sari, Khasnita Sarti Marya Hasibuan Siagian, Yeni Aulia Siahaan, Ummi Salamah Afnita Sari Silaen, Aprilia Putri Silmi Mursidah Siregar, Ayu Lestari Siregar, Rodizah Siska Melida Saragih Siti Fatimah Az-Zahra Siti Saleha Siti Tasya Zulaikha Harahap Sitia Hotmin Harahap Sitompul, Imelda Sofia Anggreni Siagian Sonia Ritonga SRI RAHAYU Sri Rahayu Sri Sudiarti Sri Ulfa Simamora Sugianto Sugianto Suhaila Zahra Lesmana Syahira Nabila Syamsiar, Syamsiar Tambunan, Khairina Tessa Anggraini Topan Sahputra Ginting Tri Inda Fadhila Rahma Tri Kurniati Tuti Anggraini Tuti Anggraini Tuti Anggraini Tuti Anggraini Uci Roito Anggina Nst Ulfatul Makwa Ulfayani Mayasari Ummi Azhany Husna Nasution Vica Lily Tan Patricia Wahyu Syarvina Wandasari, Dila Widiya Wulandari Wilda Efrilyati Winata, Reihan Arya Yeni Aulia Siagian Yenni Samri Juliani Nasution Yenni Samri Julianti Nasution Yenni Samri Julianti Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliati Nasution Yenni Samri Juliaty Nasution Yona Andreani Yuli Ekawati Yulpida Sari Lubis Yuniar Pangesti Yusrizal Yusrizal Yustria Handika Siregar ZAHRINA GHAISANY PULUNGAN Zainab Khoiriyah Zuhrinal M Nawawi Zulfa Sabina Zulferry, Diva Mumtazah Putri Zulfitri, Sakinah

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