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The Effect of Total Liabilities and Operating Expenses on Net Income: Evidence from Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange Revina Nanda Octavia; Bella Puspita Rininda; Widiya Astuti Alam Sur; Astia Putriana; Mufrida Zein
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): Jurnal Penelitian Ekonomi dan Akuntansi JPENSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v11i2.2797

Abstract

This study aims to examine the effect of total liabilities and operating expenses on net profit in manufacturing companies, particularly those in the food and beverage subsector listed on the Indonesia Stock Exchange during the 2019–2023 period. The analysis employs multiple linear regression using 80 observations obtained from 16 companies. The results indicate that total liabilities have a positive effect on net profit, while operating expenses do not show a significant effect. In addition, the simultaneous test (F-test) reveals that all variables jointly influence net profit. The coefficient of determination (R²) of 0.622 indicates that 62.2% of the variation in net profit can be explained by total liabilities and operating expenses, while the remaining 37.8% is influenced by other factors outside the model used in this study.
Strategi Bauran Pemasaran Milkshake Stroberi Berbasis Pemanfaatan Stroberi Cacat Fisik: Pendekatan Analisis STP Dan SWOT Ikhsan Nurdziky; Aulia Audiensi; Avicenna Nur Kasih; Jihan Pradesi; I Bagus Kadek Arya Sanjaya; Mufrida Zein
Jurnal Teknologi Agro-Industri Vol. 13 No. 1 (2026): Jurnal Teknologi Agro-Industri
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat, Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jtai.v13i1.255

Abstract

Kerusakan fisik pada buah stroberi selama penanganan pascapanen sering kali menurunkan nilai jualnya meskipun kualitas nutrisi dan sensorinya masih baik. Penelitian ini bertujuan untuk merumuskan strategi bauran pemasaran produk milkshake stroberi pada usaha mikro, kecil, dan menengah (UMKM) melalui pemanfaatan stroberi cacat fisik ringan sebagai bahan baku bernilai tambah (upcycled food). Metode penelitian menggunakan pendekatan deskriptif kualitatif studi kasus di kawasan Ruang Terbuka Hijau (RTH) Kijang Mas Pelaihari. Pengumpulan data dilakukan melalui observasi, wawancara, dan kuesioner terhadap 30 responden konsumen yang dipilih secara purposive sampling. Analisis data mengintegrasikan pendekatan Segmenting, Targeting, dan Positioning (STP) serta kuantifikasi SWOT menggunakan matriks Internal Factor Evaluation (IFE) dan External Factor Evaluation (EFE). Hasil penelitian menunjukkan bahwa substitusi stroberi cacat fisik ringan sebesar 10–20% dari total bahan baku mampu meningkatkan efisiensi biaya produksi tanpa menurunkan kualitas sensori produk akhir. Matriks IFE menghasilkan skor total 2,80, sedangkan matriks EFE menghasilkan skor total 2,70. Posisi usaha berada pada Kuadran I (titik koordinat +0,30; +0,20), yang merekomendasikan Aggressive/Growth Strategy (Strategi SO). Implementasi strategi difokuskan pada optimalisasi bauran pemasaran (produk, harga, tempat, dan promosi) melalui penguatan keunikan rasa, edukasi nilai produk ramah lingkungan kepada konsumen, serta perluasan kemitraan pasokan bahanbaku secara konsisten.
PERENCANAAN MASTERPLAN EMBUNG WISATA DESA KUNYIT KECAMATAN BAJUIN KABUPATEN TANAH LAUT Anton Kuswoyo; Budi Kurniawan Budi; Mufrida Zein; Marlia Adriana; Siti Fitriati
Jurnal Rekayasa Konstruksi Vol. 1 No. 1 (2022): Jurnal Rekayasa Konstruksi
Publisher : Pusat Penelitian dan Pengabdian Kepada Kepada Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jrk.v1i1.8

Abstract

Kunyit Village, Bajuin District, Tanah Laut Regency, South Kalimantan, has the potential to become a tourist village. This is because Kunyit Village is topographically and geographically very supportive to be developed into a tourist village. Kunyit Village Tourism Reservoir is designed to be the only Reservoir in Tanah Laut Regency even in South Kalimantan which has complete facilities for visiting. It is necessary to make an initial stage in the form of planning masterplan to become a guide for the development of the Kunyit Village Tourism Reservoir for the next five years. The method used is a qualitative technique, which is used in identifying the characteristics of tourist objects and formulating a concept. Data collection techniques using primary surveys and secondary surveys. The results of the discussion are regional conditions, existing tourism conditions in the form of SWOT analysis, potential analysis (economic, social, cultural, environmental, educational), and planning analysis masterplan in the form of planning for 16 building facilities at the Kunyit Village Tourism Reservoir.
Entrepreneurial Knowledge, Social Media, and Innovation on the Success of MSMEs Alma Karennina; Bella Puspita Rininda; Ines Saraswati Machfiroh; Radna Nurmalina; Mufrida Zein
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to evaluate the impact of entrepreneurial knowledge, social media usage, and innovation on the success rate of SMEs. The method applied in this research is a quantitative approach, with primary data collected through questionnaires. The research sample consists of 84 SMEs operating in the coffee shop sector in South Kalimantan, selected using random sampling techniques with the Slovin formula to ensure representativeness. The data obtained were analysed using multiple linear regression tests to identify the relationship between independent and dependent variables. The research findings indicate that entrepreneurial knowledge does not have a significant impact on the success of SMEs. At the same time, the use of social media and innovation has been proven to significantly influence the success of SMEs.