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Dampak Modal, Biaya Produksi, Dan Tenaga Kerja Terhadap Pendapatan UMKM Bidang Manufaktur Di Kota Bandar Lampung Grace Sani Br. Siahaan; Irawan Irawan; Endah Yuni Puspita Sari
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2709

Abstract

This study aims to analyze the influence of capital, production costs, and labor on the income of MSMEs in the manufacturing sector in Bandar Lampung City. This study uses a purposive sampling method involving 100 respondents whose data collection was carried out by distributing questionnaires to MSME actors in the sector. Data analysis was carried out using SMART PLS software version 3. The results of the study indicate that: (1) capital has a significant influence on the income of MSMEs in the manufacturing sector in Bandar Lampung City, (2) production costs also have a significant influence on the income of MSMEs in the region, and (3) labor is proven to have a significant influence on the income of MSMEs in the manufacturing sector in Bandar Lampung City.
STRATEGI KINERJA KARYAWAN DALAM MENINGKATKAN PRODUKTIFITAS PADA BUMDES DI KECAMATAN BANTAN Ahmad Tarmizi; Irawan Irawan; Hadi Wijaya
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 1 (2025): Januari
Publisher : CV. KAMPUSA AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i1.3414

Abstract

This study aims to analyze the employee performance strategies implemented by BUMDes in Bantan District and their impact on employee productivity. The research uses a descriptive quantitative approach with simple linear regression analysis to examine the relationship between performance strategies and employee productivity. Data were collected through a questionnaire distributed to 50 randomly selected employees of BUMDes. The results show a significant positive relationship between the implementation of performance strategies and employee productivity, with an R-squared value of 65.8%. This indicates that improving the quality of performance strategies, such as training, rewards, and effective human resource management, can enhance employee productivity. This study provides recommendations for BUMDes to strengthen training programs and incentives for employees as part of efforts to increase productivity.
Dampak Penggunaan E-Commerce, Sistem Informasi Akuntansi Dan Pengetahun Akuntansi Terhadap Kinerja Usaha Kecil Menengah Di Kota Bandar Lampung Ervita Siska Anggraini; Irawan Irawan; Endang Asliana
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 4 (2024): November: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i4.582

Abstract

This research aims to determine the influence of the use of E-commerce, and accounting information systems and accounting knowledge, on the performance of SMEs in Bandar Lampung City with 53 respondents selected using purposive sampling techniques. Hypothesis testing was carried out using multiple linear regression analysis with the help of SPSS version 26 software. The research results showed that the use of E-commerce, accounting information systems and accounting knowledge partially had a positive and significant effect on the performance of Small and Medium Enterprises in Bandar Lampung City.
Hubungan Antara Agama dan Sains Heri Taufik Ismail; Irawan Irawan; Tedi Priatna
Jurnal Budi Pekerti Agama Islam Vol. 2 No. 4 (2024): August : Jurnal Budi Pekerti Agama Islam
Publisher : Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbpai.v2i4.462

Abstract

The main material for writing this article comes from the routine recitation of Ngaji Filsafat held at the Jendral Sudirman Mosque in Yogyakarta on Wednesday, December 13, 2023 with Dr. Fahruddin Faiz, M.Ag. The purpose of writing this article is to find out the extent of the relationship between religion and science. The relationship between religion and science is a complementary relationship. How science can only detect things that are visible to the eye, realistic, musyahadah. Meanwhile, religion, in addition to being able to detect things that are musyahadah, is also able to know the reality of the unseen. In this life, humans cannot be separated from these two things. So that's when humans don't just feel enough with science, humans need religion too. Vice versa, when humans only rely on the supernatural, humans will find it difficult to overcome the problems that occur in everyday life. As was the case in 2019 when a pandemic occurred. Then science played an important role at that time. Although not a few of the religionists who “surrender” to God's destiny. Religion and science are both fitrah, a very basic/basaliy soul urge. If there is a difference between religion and science it is because the footing is different. A scientist is open, will seek and search for new theories according to need. While religion has crowned itself as the absolute/final truth. It needs to be said that science and religion are both interpretations. Science interprets real phenomena, the reality of the universe, while religion interprets God's verses, religious texts. From this, science and religion can complement each other and there is a meeting point.
The Influence of Liquidity, Solvency and Activity Ratios on Profit Growth of Transportation and Logistics Sector Companies Listed on The IDX for the 2019-2023 Azzahra Muthmainah; Arif Makhsun; Irawan Irawan
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i4.588

Abstract

This study aims to conduct an empirical test on the effect of financial ratio there are liquidity, solvency, and activity ratios on the profit growth of transportation and logistics sector companies listed on the IDX in 2019-2023. The data collection method uses purposive sampling, namely based on certain criteria so that 21 companies and 105 data are obtained. Data testing uses structural model analysis techniques Sstructural Equation Modeling) with an analysis tool, namely SMART PLS version 3 in data processing. The results of this study indicate that the liquidity, solvency, and activity ratios do not affect the profit growth of transportation and logistics sector companies.
Dampak Kemampuan Soft Skill, Keahlian Akuntansi, dan Literasi Digital Terhadap Kesiapan Kerja Mahasiswa Jurusan Akuntansi: Studi Pada Mahasiswa Akuntansi Perguruan Tinggi Negeri di Bandar Lampung Nancy Geaninda Arziati; Endang Aslian; Irawan Irawan
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i4.600

Abstract

This research was conducted with the aim of determining the influence of soft skills, accounting expertise, and digital literacy on the job readiness of accounting students (a study on accounting students at State Universities in Bandar Lampung) both partially and simultaneously. The type of data used is primary data obtained through the distribution of questionnaires. The population in this study consists of accounting students from State Universities in Bandar Lampung, totaling 3,834 students. The sampling method in this study uses a non-probability sampling method, specifically the purposive sampling technique, and obtained a sample of 110 respondents. The data analysis method used is multiple linear regression analysis using the SPSS Ver.27 testing tool. The research results show that partially, soft skills, accounting expertise, and digital literacy have a positive impact on the job readiness of accounting students.
The Influence of Managerial Ownership, Institutional Ownership and Debt Policy on Company Value Senni Mawar J Sihombing; Arif Makhsun; Irawan Irawan
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 11 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i11.2846

Abstract

In today's competitive economic environment, increasing a company's value is essential for staying afloat, drawing in investors and proving that management is up to the task. A company's high or low value is heavily influenced by factors such as management ownership, institutional ownership, and debt policy, all of which aim to enhance firm value. Managerial, institutional, and debt policy ownership's impact on business value is the intended focus of this research. This research makes use of secondary data collected through purposive sampling. The study's findings indicate that, first, firm value is negatively impacted by managerial ownership, second, firm value is unaffected by institutional ownership, third, firm value is positively impacted by debt policy, and fourth, the sector's capital structure is affected by all three factors at once.
Peran Komunikasi dan Kerjasama Tim Terhadap Loyalitas Kerja Karyawan pada PT. Boo Young Indonesia Pebi Komarudin; Djaka Adiwinata; Irawan Irawan
Journal of Management and Creative Business Vol. 3 No. 1 (2025): January : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v3i1.3836

Abstract

The purpose of this research is to examine the role of communication and teamwork on employee work loyalty at PT. Boo Young Indonesia. This research was conducted using quantitative methods, the population in this study was 150 people. Sampling used the Slovin formula with an unsaturated technique with a sample size of 60 respondents. The data collection technique uses a questionnaire and is distributed directly to PT employees. Boo Young Indonesia. Data analysis using smartPLS 3.0. The results of the research show that communication has an effect on employee loyalty because the t-statistic value is 11,957 > t-table 1.96 and the p-value significance value is 0.000 > 0.05, so communication can be used as a measure of whether an employee has high or low work loyalty. Teamwork has a positive effect on employee loyalty because the t-statistic value is 44,577 > t-table 1.96 and the p-value is 0.000 < 0.05, the better the teamwork, the more it will influence employee loyalty, and vice versa. Communication and teamwork simultaneously have a positive effect on employee loyalty because the variability of the communication construct (X1) and teamwork (X2) is 94.0%, which means they simultaneously have a strong effect due to values ​​above 0.75, so that if communication and teamwork are improved simultaneously the same, then this will affect the loyalty of an employee.
Pengaruh Penerapan Sistem Informasi Akuntansi dan Sistem Pengendalian Internal Terhadap Kinerja Perusahaan : (Studi Kasus KSP XYZ) Novrianni Agnes Monika Sinurat; Irawan Irawan; Evi Yuniarti
Jurnal Mutiara Ilmu Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v2i3.3223

Abstract

Nowadays, business development is increasingly complex and competitive, therefore companies must improve their performance. In an effort to improve company performance, the accounting information system (AIS) and internal control system (SPI) are very influential, because good implementation of SIA will make the tasks carried out by all employees easier. Therefore, this research aims to determine the effect of implementing AIS and SPI on the performance of the XYZ Savings and Loans Cooperative (KSP) case study company. The data used is primary data, this data was obtained through distributing questionnaires. The population and sample in this study were all KSP XYZ employees, namely 33 people spread across four branch offices. The method used is multiple linear regression analysis using the SPSS Version 29 test tool. Based on the research that has been carried out, the results show that partially SIA and SPI have no effect on company performance and, simultaneously, SIA and SPI have an effect on company performance.
Pengukuran Kinerja Usaha Menggunakan Metode Balanced Scorecard : (Studi Kasus Pada CV XYZ) Ridho Fadliansyah; Irawan Irawan; Dian Nirmala Dewi
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 4 No. 1 (2025): Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v4i1.3170

Abstract

This study aims to measure the business performance of CV XYZ through the perspectives of finance, customers, internal business processes, growth and learning of the balanced scorecard method at CV XYZ in 2023. The data used is primary data, in the form of data from interviews with CV XYZ managers or those who have authority over CV XYZ business performance data. The results of the study can be concluded that based on research on the financial perspective, the results of the calculation of current ratio, revenue growth, debt to total assets, debt to equity, return on equity, return on assets and net profit margin get “good” criteria. In the customer perspective, the results of the calculation of customer retention get “sufficient” criteria, while the results of the calculation of customer acquisition and customer complaints get “good” criteria. In the internal business process perspective, the results of the calculation of minimize error rate and rework, and agreements with third parties get the “good” criteria. In the growth and learning perspective, the results of the calculation of employee retention get the criteria “sufficient”, employee training gets the criteria “good” and absenteeism gets the criteria “not good”.