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Pengaruh Penjualan, Harga Pokok Penjualan, Biaya Operasional dan Pendapatan Lain-Lain Terhadap Laba Bersih pada PT. Pesona Minuman Indonesia Tahun 2021-2023 Suroso Suroso
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i4.1642

Abstract

Net profit is an important indicator in assessing a company's financial performance because it reflects the effectiveness of management in generating profits. Several factors that influence net profit include sales, cost of goods sold, operating expenses, and other income. This study aims to analyze the influence of these factors on net profit at PT. Pesona Minuman Indonesia during the 2021–2023 period. The independent variables include sales, cost of goods sold, operating expenses, and other income, while net profit serves as the dependent variable. A quantitative approach using multiple linear regression was applied to 36 quarterly data from the company. The results show that sales, cost of goods sold, and operating expenses have a positive and significant influence on net profit, while other income has a negative and significant influence. Simultaneously, all four variables have a significant influence on the company's net profit. This finding emphasizes the importance of good management of sales and operating costs as key factors in achieving optimal profitability. Therefore, the company needs to focus on increasing sales and controlling operating costs to maximize its net profit.
Esensi Modal Psikologis Dosen: Rahasia Kreativitas dan Inovasi di Era Education 4.0 Suroso Suroso; Riyanto Riyanto; Dewiana Novitasari; Ipang Sasono; Masduki Asbari
Edumaspul: Jurnal Pendidikan Vol 5 No 1 (2021): Edumaspul: Jurnal Pendidikan
Publisher : Universitas Muhammadiyah Enrekang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33487/edumaspul.v5i1.1240

Abstract

Penelitian ini bertujuan untuk mengukur pengaruh modal psikologis dan kreativitas individu terhadap perilaku inovasi individu pada dosen wanita di salah satu perguruan tinggi swasta di Tangerang. Dalam penelitian ini, kreativitas individu merupakan variabel mediasi. Data dikumpulkan dari 89 kuesioner yang dikembalikan dari sampel yang diambil secara random sampling. Data dianalisis menggunakan metode SEM dengan software SmartPLS 3.0. Hasil penelitian ini menunjukkan bahwa modal psikologis berpengaruh signifikan terhadap kreativitas individu, modal psikologis dan kreativitas individu berpengaruh signifikan terhadap perilaku inovasi individu, kreativitas individu memdiasi hubungan antara modal psikologis dan perilaku inovasi individu. Kreativitas individu berfungsi sebagai mediator parsial. Penelitian baru ini mengusulkan suatu model untuk mengelola perilaku inovasi individu pada dosen perempuan pada unit analisis perguruan tinggi swasta di Tangerang melalui pengembangan modal psikologis dengan kreativitas individu sebagai mediator. Penelitian ini dapat membuka jalan untuk meningkatkan kesiapan dosen dalam menghadapi era education 4.0.
Dampingan Pembuatan Digital Payment (QRIS) Bagi UMKM dalam Mendukung Transaksi di Desa Cendoro Kecamatan Palang Kabupaten Tuban Eny Latifah; Suroso Suroso; Putra Andika Yoga Pratama; Ghulam Asy Syah’Bany; Inne Zulistiani; Khoirul Ummah; Wilda Roisyatul Hifdiyah; Rika Nur Amelia; Rofiqo Afiyati
Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Vol. 3 No. 1 (2026): Januari: Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bersama.v3i1.2762

Abstract

The digital era presents challenges as well as opportunities for business actors, especially Micro, Small, and Medium Enterprises (MSMEs). Accelerating the adoption of digital technology-based payment systems is an urgent need so that MSMEs are able to compete and improve transaction efficiency. This Community Service (PKM) activity was carried out in Cendoro Village, Tuban Regency, with the aim of providing assistance to MSME actors through the implementation of a QRIS-based digital payment system. The method of implementing PKM consists of three stages, namely preparation, implementation, and evaluation. In the preparation stage, needs are identified and socialization of QRIS benefits are carried out. The implementation stage includes technical training on the use of QRIS as well as direct assistance in the implementation of non-cash transactions. The evaluation stage was carried out to measure the level of understanding and application of QRIS by participants. The results of the activity showed that participants understood the concept of digital payment and were able to apply QRIS in daily transactions. In addition, this activity encourages an increase in the adoption of QRIS which has an impact on efficiency, transaction security, expansion of market access, and local economic growth. The main obstacles faced include limited technological knowledge, uneven internet access, and operational costs. Thus, this PKM contributes to strengthening digital literacy and supporting technology-based economic transformation in Cendoro Village, Tuban Regency.