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Payback Period Analysis on Joint Analisis Payback Period pada Usaha Pembesaran Udang Maju Bersama Santi Rusmayanti; Ulta Rastryana; Tri Lestari; Dedi Damhudi
Jurnal Administrasi Bisnis Vol. 2 No. 2 (2022): November 2022
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jab.v2i2.1416

Abstract

Tujuan didirikan sebuah perusahaan yaitu untuk mendapatkan keuntungan yang sebanyak-banyaknya. Selain keuntungan, didalam suatu usaha juga penting dilakukan perhitungan R/C, BEP (Unit) untuk menentukan berapa banyak jumlah produksi yang harus diperoleh agar perusahaan mengalami titik impas, ROI dan Payback Period (PP) untuk menghitung  berapa lama waktu yang dibutuhkan agar modal yang dikeluarkan bisa Kembali. Dengan melakukan perhitungan Analisa Payback Period maka perusahaan akan mengetahui berapa lama waktu yang dibutuhkan untuk mengembalikan modal atau nilai investasi yang dikeluarkan.Usaha Pembesaran Udang Maju Bersama merupakan perusahaan yang bergerak di bidang bisnis udang yang berlokasi di Serang, Banten.  Metode penelitian ini adalah metode deskrptif dengan pendekatan kasus untuk mendapatkan gambaran yang lebih jelas dan terperinci berdasarkan penelitian ini menunjukan bahwa perusahaan dengan memperhitungkan penilaian investasi berupa R/C, BEP, ROI, dan PP (payback period) dimana perusahaan dapat memperkirakan berapa lama waktu yang dibutuhkan agar modal kembali. Nilai R/C yang dicapai oleh usaha pembesaran udang maju bersama mencapai Rp.1,25, BEP (Unit) sebesar 114 Kg, ROI 44,78% dan PP(Payback Period) yang dicapai oleh Usaha Pembesaran Udang Maju Bersama mencapai 2,2 tahun dan angka ini lebih kecil dibandingkan umur investasi, maka investasi layak dijalankan. Owner usaha pembesaran udang Maju Bersama, sebaiknya menerapkan analisis Payback Period sebagai salah satu alat untuk mengetahui kondisi keuangan yang telah dicapai untuk mempersingkat waktu pengembalian modal yang telah dikeluarkan.
The Implementation of strategies and policies in sustaining micro and small enterprises amidst the impact of the covid-19 pandemic Dedi Damhudi; Tri Lestari; Ulta Rastryana; Santi Rusmayanti
Jurnal Administrasi Bisnis Vol. 3 No. 1 (2023): Mei 2023
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jab.v3i1.1946

Abstract

Industri Mikro dan kecil merupakan salah satu industri yang terkena dampak pandemi COVID-19. Pada riset ini dilakukan kajian mengenai “Implementasi Strategi dan Kebijakan dalam Mempertahankan Usaha Pada Industri Mikro dan kecil di Tengah Dampak Pandemi COVID-19”. Riset ini dilakukan dengan menggunakan analisis kuantitatif menggunakan data publikasi Badan Pusat Statistik yaitu “Profil Industri Mikro dan kecil 2021” sebagai data sekunder yang akan diolah menggunakan bantuan alat uji statistik JASP. Model regresi linier berganda digunakan untuk mengetahui besarnya pengaruh antara variabel independen terhadap variabel dependen dengan melibatkan variabel Strategi usaha, kebijakan yang dibutuhkan, dan lama usaha bertahan tanpa bantuan sebagai variabel independen, sedangkan dampak pandemi COVID-19 digunakan sebagai variabel dependen. Hasil riset menunjukkan bahwa variabel strategi memiliki pengaruh yang signifikan terhadap variabel dampak pandemi COVID-19, sedangkan variabel kebijakan yang dibutuhkan dan lama usaha bertahan tanpa bantuan tidak mempengaruhi secara signifikan terhadap dampak pandemi COVID-19.
Pengaruh Motivasi Kerja Dan Lingkungan Kerja Terhadap Disiplin Pegawai : The Influence of Work Motivation and the Work Environment on Employee Discipline Pipit Shofiatul Hayat Rachman; Ulta Rastryana
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 2 (2025): Maret 2025 - Mei 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i2.38

Abstract

Employee discipline serves as an indicator of adherence to the regulations implemented within acompany. This aspect encompasses compliance with working hours, punctuality in task completion, and adherence to procedures and policies that support organizational effectiveness and productivity. This study aims to analyze the influence of work motivation and work environment on employee discipline at the Regional Disaster Management Agency (Badan Penanggulangan Bencana Daerah) Office of Tangerang Regency. The population in this study includes all employees of the office, with a sample size determined using the Slovin formula, resulting in a total of 133 respondents. This research employs a quantitative approach, with data collected through questionnaires. Data analysis was conducted using IBM SPSS software version 26. The analytical techniques applied include descriptive analysis, validity and reliability testing, classical assumption tests (normality test, heteroscedasticity test, and multicollinearity test), multiple linear regression analysis, and hypothesis testing (ttest, F-test, and coefficient of determination test). The findings indicate that work motivation positively influencesemployee discipline, with a significance value of 0.000 < 0.05. Similarly, the work environment has a positive impact on employee discipline, with a significance value of 0.006 < 0.05. The adjusted R Square value obtained is 82.6%, indicating that the influence of work motivation and work environment on employee discipline falls within the low category.
Pengaruh Komitmen Organisasi dan Organizational Citizenship Behavior Terhadap Kinerja Karyawan PT Adis Dimension Footwear: The Influence of Organizational Commitment and Organizational Citizenship Behavior on Employee Performance at PT Adis Dimension Footwear Agung Ferdiyanto; Ulta Rastryana
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 1 No 3 (2025): Juni 2025 - Agustus 2025
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v1i3.48

Abstract

PT Adis Dimension Footwear is a labor-intensive company engaged in the field of sports shoes, where the products produced are exported abroad. The problem that occurs is a decrease in employee performance caused by the variables of organizational commitment and organizational citizenship behavior (OCB). The purpose of this study was to determine how much influence organizational commitment and organizational citizenship behavior (OCB) have on employee performance at PT Adis Dimension Footwear. The method in this study uses the causal associative method. For data collection, researchers used questionnaires to 100 respondents. Based on partial research, it shows that the variables of organizational commitment and organizational citizenship behavior (OCB) have a positive and significant effect on employee performance at PT Adis Dimension Footwear. While simultaneously also shows that there is a significant influence of organizational commitment variables and organizational citizenship behavior (OCB) on employee performance at PT Adis Dimension Footwear which is indicated by the sig value where the resulting sig value is 0.000 <0.05 and the F-count value is 185.348> F-table 3.09. And the coefficient of determination value shows that the organizational commitment and organizational citizenship behavior variables are able to explain employee performance variables by 78.8%, while the remaining 21.2% is explained by other variables outside the variables used in this study.
Pengaruh Struktur Modal Dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2024: The Effect of Capital Structure and Liquidity on Profitability in Mining Companies Listed on the Indonesia Stock Exchange from 2020 to 2024 Ida Istania Aliah; Ulta Rastryana; Rini Larasati Irawan
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 1 (2025): Desember 2025 - Februari 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i1.241

Abstract

This study aims to analyze the effect of capital structure and liquidity on profitability in mining sub-sector companies listed on the Indonesia Stock Exchange during the 2020– 2024 period. The background of this research is based on the importance of financial management in mining companies, which require large capital and face high risks due to fluctuations in global commodity prices. The variables used in this study are capital structure measured by Debt to Equity Ratio (DER), liquidity measured by Current Ratio (CR), and profitability proxied by Return on Assets (ROA). This research applies a quantitative approach with a purposive sampling technique, resulting in 21 companies as the sample. Data were analyzed using multiple linear regression with SPSS version 26. The results show that, partially, capital structure has a negative and significant effect on profitability, while liquidity has a positive and significant effect on profitability. Simultaneously, capital structure and liquidity significantly affect profitability with a significance value of 0.000 < 0.05. The coefficient of determination (R²) is 20.8%, indicating that capital structure and liquidity explain 20.8% of profitability variation, while 79.2% is explained by other factors. In conclusion, mining companies should maintain a balanced capital structure and liquidity in order to enhance sustainable profitability
Pengaruh Motivasi Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan di PT Dira Finance Bekasi Tambun 2 Rendy Adi Pratama; Ulta Rastryana; Rini Larasati Irawan
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 3 No. 4 (2025): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v3i4.235

Abstract

Human Resource Management (HRM) in an organization aims to manage recruitment, development, and enhance employee work spirit. The purpose of this study is to analyze the influence of work motivation and job satisfaction on employee performance. The research used a quantitative method with a saturated sampling technique involving 50 respondents through the distribution of questionnaires. The results showed that work motivation had a significant influence on employee performance with a t-value of 3.651 > t-table 2.012 and a determination coefficient of 28%. Job satisfaction also had a significant partial effect with a t-value of 2.114 > t-table 2.012 and a contribution of 13.6%. Simultaneously, work motivation and job satisfaction influenced employee performance with an F-value of 16.742 > F-table 3.20 and an R² value of 0.416, indicating that both variables affected employee performance by 41.6%. Therefore, all hypotheses in this study are accepted.
Pengaruh Stakeholder Pressure dan Corporate Governance Terhadap Kualitas Pengungkapan Sustainability Report Perusahaan Peserta ASRRAT Periode 2022-2025 Nurfiqa Mutia; Ulta Rastryana; Rini Larasati Irawan
Jurnal Inovasi Bisnis Manajemen dan Akuntansi Vol. 4 No. 3 (2026): JIBMA : Jurnal Inovasi Bisnis Manajemen dan Akuntansi
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jibma.v4i3.405

Abstract

Environmental problems arising from corporate operational activities have become one of the main challenges in the era of globalization. Companies are required to pay attention to social and environmental impacts through quality sustainability report disclosures. This study aims to analyze the effect of Stakeholder Pressure and Corporate Governance on the Quality of Sustainability Report Disclosure in Companies Participating in the Asia Sustainability Reporting Rating (ASRRAT) for the Period 2022–2025. This study uses a quantitative approach involving a sample of 12 companies selected through purposive sampling technique. Data were collected through documentation of annual reports and sustainability reports, then analyzed using multiple linear regression with SPSS. The results show that Stakeholder Pressure has no significant effect on the Quality of Sustainability Report Disclosure with a t-value of 0.218 (p = 0.829), while Corporate Governance shows a positive and significant effect with a t-value of 2.337 (p = 0.024). Simultaneously, Stakeholder Pressure and Corporate Governance significantly affect the Quality of Sustainability Report Disclosure with an F-value of 3.945 (p = 0.026) and a contribution of 14.9%. This study recommends strengthening effective corporate governance through increasing the proportion of independent commissioners, audit committee effectiveness, and managerial ownership, as well as regular evaluation of sustainability reporting practices to improve disclosure quality and promote organizational accountability on an ongoing basis.
Pengaruh Sikap Berprilaku dan Motivasi Diri Terhadap Kinerja Karyawan Pada PT. Bank Danamon Indonesia Ulta Rastryana; Usran Masahere
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 4 No. 02 (2024): AL-Mikraj Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v4i02.4927

Abstract

A corporation seeks optimal performance from its workforce, prompting researchers to conduct a study at the national private bank, PT. Bank Danamon Indonesia, situated on Jalan Prapatan Raya No. 50 in Central Jakarta. The study focuses on two independent variables, namely behavioral attitude and Internal drive. This study seeks to evaluate the influence of behavioral attitudes. and Internal drive on workplace productivity at PT. Bank Danamon Indonesia, Tbk Prapatan Raya Branch, Central Jakarta. The sample comprises all 68 employees at PT. Bank Danamon Indonesia, Tbk, Prapatan Branch. The researchers conducted various statistical analyses, including tests of validity, tests of reliability, tests for classical assumptions, t-tests, and f-tests, and regression analysis involving several variables analyses. The classical assumption test results indicate that each indicator in the independent and dependent variables is valid and reliable. In the t-test, both behavioral attitude and self-motivation variables individually influence employee performance variables significantly (with a sig value <0.05). Meanwhile, the f-test shows that both behavioral attitude and self-motivation variables collectively have a significant impact on workplace productivity variables (with sig < 0.05). This study yields positive influence results, suggesting that positive employee behavior and motivation correlate positively with employee performance.