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Suroso suroso
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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.
Co-Authors A. Margiwiyatno Adewasti Adewasti Agustia Wati Arif Nurmawan Aryanda Lukmana Ayu Puspasari C. Sri Hartati Cheni Arti Aprilia Dewiana Novitasari Didi Muhtarom Dila Oktaputrining E. Sumarni Endiah P. Hastuti ETI KURNIAWATI Fadillah Ashary Flora Patricia Anggela Geni Rina S, Geofakta Razali Harto Tanujaya Herdianti Herdianti Icha Nurfadilah Anwar Ipang Sasono jurnalpps pps Khaerudin Kurniawan Kuncahyono Kuncahyono Laksono Trisnantoro Lucky Sukma Maria Sari Ayu Marisdayana, Rara Masduki Asbari Mohamad Sudi Muh. Darwis Isnaini Muh. Subekti Muhammad Eka Putra Muhammad Erwin Muhsin Efendi Murwati Murwati Novrian Novrian Nugroho Tri Sanyoto Ramli Akhmad Reza Agustur Reza Agustur Karunia Riyanto Riyanto Royani Royani Saiful Akhyar Lubis Sari Ayu Steven Darmawan Steven Mangihut Darmawan Subhani, Armin - Sukmanto Dibyo Susandi C. Taufik Fitriyanto Uswatun Hasanah Hadi Wasitoh Meirani Woro Utari Yuni Fitri Ningsih