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Pengaruh Biaya Produksi, Biaya Promosi, dan Biaya Operasional Terhadap Penjualan Pada PT Unilever Indonesia TBK Pebriyani, Dita Arfa; Mulyana, Asep; Lesmana, Kusnadi Kibet; Amperawati, Susani; Munawar, Hendrik Sudria
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1359

Abstract

Menulis tinjauan pustaka diwajibkan sebagai langkah kunci dalam proses penelitian. Tinjauan pustaka dapat berupa ringkasan sederhana dari sumber-sumber, tetapi biasanya memiliki pola sistematis serta menggabungkan ringkasan dan sintesis. Tinjauan pustaka menuntut berbagai keterampilan, seperti mempelajari cara mendefinisikan topik untuk eksplorasi, memperoleh keterampilan pencarian dan pengambilan pustaka, mengembangkan kemampuan untuk menganalisis dan mensintesis data serta menjadi mahir dalam menulis dan melaporkan, sering kali dalam skala waktu yang terbatas. Tujuan dari artikel ini adalah untuk menyajikan pendekatan langkah demi langkah untuk menulis makalah penelitian tinjauan pustaka dengan tujuan memfasilitasi pemahaman bagi pembacanya. Makalah ini meneliti keyakinan kognitif dan pengaruh yang memengaruhi niat seseorang untuk terus menggunakan (kelanjutan) teknologi dalam jaringan. Teori ekspektasi-konfirmasi diadaptasi dari literatur perilaku konsumen dan diintegrasikan dengan temuan teoritis dan empiris dari penelitian penggunaan teknologi dalam jaringan sebelumnya untuk membuat teori model kelanjutan SI. Kepuasan pengguna, pada gilirannya, dipengaruhi oleh konfirmasi mereka terhadap ekspektasi dari penggunaan sebelumnya dan manfaat yang dirasakan. Studi ini menyoroti perbedaan antara perilaku penerimaan dan keberlanjutan, berteori dan memvalidasi salah satu model teoritis paling awal mengenai keberlanjutan penggunaan teknologi dalam jaringan, mengintegrasikan konstruksi konfirmasi dan kepuasan pengguna dalam pemahaman saat ini mengenai penggunaan Sistem Informasi.
Pengaruh Biaya Promosi Dan Biaya Administrasi Umum Terhadap Laba Bersih Pada Perusahaan Manufaktur Sub Sektor Rokok Yangterdaftar di Bursa Efek Indonesia (BEI) Periode 2020—2024 Khatimah, Nurul; Mulyana, Asep; Lesmana, Kusnadi Kibet; Januarharyono, Yudhaswara; Priatna, Ami
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1360

Abstract

This study aims to examine the partial and simultaneous effects of Promotional Expenses and General Administrative Expenses on Net Profit in cigarette sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. A quantitative approach with descriptive and associative methods was applied using secondary data from the financial reports of PT Gudang Garam Tbk., PT Hanjaya Mandala Sampoerna Tbk., and PT Wismilak Inti Makmur Tbk. Data were analyzed using multiple linear regression, t-test, and F-test with IBM SPSS Statistics version 25. The results show that Promotional Expenses have a partial effect on Net Profit, while General Administrative Expenses do not. However, both variables simultaneously affect Net Profit.  
Reactualizing the Role of Teachers as Social Agents in the Perspective of Contemporary Sociology of Education Siswanto, Wawan; Jauhari, Ahmad; Mulyana, Asep
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July, Social Studies, Educational Research and Humanities Research.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.47446

Abstract

This research aims to reactualize the role of teachers as social agents through the perspective of contemporary educational sociology. In the midst of rapid social transformation due to globalization, digitalization, and cultural pluralism, the function of teachers is no longer limited to the delivery of knowledge, but expands as actors who shape social norms, maintain community integration, and mediate structural inequality in educational institutions. Using a descriptive-qualitative method based on literature study, this paper analyzes the role of teachers in the process of reproduction and transformation of social values, negotiation of cultural identity in the classroom, and the development of students' critical awareness. This study draws on the theoretical frameworks of Emile Durkheim, Pierre Bourdieu, and Paulo Freire to explain how teachers operate within institutional structures while still having agency in driving social change. The results of the analysis show that the sociological role of teachers needs to be understood not only from an institutional point of view, but also as part of a broader socio-cultural dynamic, in which education functions as a medium of social construction. Therefore, a review of the role of teachers as social agents is important in formulating a responsive, democratic, and liberating education system.
Pengaruh Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Pada KPP Pratama Cimahi Meliyanti, Wina; Mulyana, Asep; Sutrisna, Wawan Asad; Munawar, Hendrik Sudria; Amperawati, Susani
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1362

Abstract

This study aims to determine the extent of the influence of taxpayer awareness and tax knowledge on the compliance of MSME taxpyers at the Cimahi Tax Service Office. This research employs a quantitative descriptive method with a multiple linear regression analysis model. Data was collected by distributing questionnaires directly to 100 respondents. The results indicate that, partially, both taxpayer awareness and tax knowledge positively and significantly influence MSME taxpayer compliance. Simultaneously, taxpayer awareness and tax knowledge positively and significantly influence MSME taxpayer compliance.  
Pengaruh Biaya Bahan Baku dan Biaya Tenaga Kerja Langsung Terhadap Penjualan PT Mandom Indonesia Tbk. Periode 2018—2024 Puspita, Windi Ayu; Mulyana, Asep; Lesmana, Kusnadi Kibet; Wardhana , Didin; Priatna, Ami
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1363

Abstract

Abstract This study focuses on the sales decline experienced by PT Mandom Indonesia Tbk (TCID) in 2024, which coincided with an increase in raw material expenses. The research aims to evaluate the extent of raw material costs, direct labor expenses, and net sales of PT Mandom Indonesia Tbk throughout the 2018–2024 period. Additionally, the study seeks to analyze the individual (partial) and combined (simultaneous) effects of raw material and direct labor costs on sales outcomes. The dependent variable in this analysis is net sales. Data were analyzed using SPSS version 25, with the company’s financial statements from 2018 to 2024 serving as the data source. A quantitative research design was adopted, employing both descriptive and associative approaches, along with multiple linear regression analysis. The results of hypothesis testing indicate that neither raw material costs nor direct labor expenses significantly affect sales when examined independently. However, when evaluated together, both variables have a statistically significant impact on sales performance.
RANCANG BANGUN SISTEM PEMBELAJARAN PEGAWAI DENGAN METODE E-LEARNING (Studi Kasus di PT Eisai Indonesia). Primasari, Dewi; Eosina, Puspa; Mulyana, Asep
Krea-TIF: Jurnal Teknik Informatika Vol 5 No 1 (2017)
Publisher : Fakultas Teknik dan Sains, Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (403.293 KB) | DOI: 10.32832/kreatif.v5i1.759

Abstract

PT Eisai Indonesia requires better handling of the training system for its employees. Currently direct training in one place is still widely used by the company because this system is still considered effective to transfer the skills and knowledge from the trainer to the trainees. The lack of this system is the difficulty of training for employees who are far from the headquarters. So the developed of a webbased distance learning system equipped with online examination is needed as a benchmark of employee understanding of a training. This system development method refers to the waterfall method that starts from the stage of requartment analysis, design system, the stage of writing program code and the program testing phase. The benefits of this research are to facilitate the company in knowing the employee's understanding of a training, to speed up a training understood by the employee, to reduce the cost of visit and the time needed to do the training and improve the quality of exam result.
Implementation Of Religious Moderation Values In A Multicultural School: A Case Study At SMPN 1 Panawangan Ciamis Masru'ah, Imas; Mubarokah, Syafiqoh; Mulyana, Asep; Suwendi, Suwendi; Setyawan, Cahya Edi
Civilization Research: Journal of Islamic Studies Vol 4 No 2 (2025): Civilization Research: Journal of Islamic Studies
Publisher : PT. Student Rihlah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61630/crjis.v4i2.96

Abstract

Religious moderation is understood as a balanced, tolerant, and just approach to religious and social life, and it is a crucial strategy for building harmony in diverse societies. This study aims to explore the implementation of religious moderation values in a multicultural school through a case study at SMPN 1 Panawangan Ciamis. Employing a qualitative case study method, data were collected through in-depth interviews, participatory observation, and documentation. The findings reveal that religious moderation is internalized through institutional policy, curriculum integration, extracurricular activities, and the involvement of teachers and parents. The school functions not only as a transmitter of religious values but also as a practical space for fostering tolerance and peace. The key contribution of this study is the presentation of a contextual and applicable model of character education based on religious moderation within public schools. This research has implications for national education policy in promoting moderation as a foundational civic value in Indonesia.
Efektivitas Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Wilayah Kerja UPTD Pelayanan Pajak Daerah Wilayah III Ciparay Al'libani, Ridha Rahim; Prayoga, Indra Aditya; Mulyana, Asep
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 3 No. 3 (2024): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v3i3.1535

Abstract

This research aims to measure the effectiveness of collecting Rural and Urban Land and Building Tax (PBB-P2) in the Work Area of the Regional Tax Service Unit III Ciparay, with a focus on tax collection effectiveness. The research method used is qualitative with a case study approach. Data were collected through in-depth interviews with key informants from various levels of local government, including UPTD Tax staff, sub-district governments, and village governments. Field observations were conducted to directly understand the implementation of tax policies on the ground, while document studies were used to obtain historical and regulatory information. The factors explored in this study include understanding of the tax program, tax compliance, implementation timing, achievement of program goals, and tangible changes produced. The research results indicate that despite challenges such as low public awareness and lack of inter-agency coordination, the implementation of intensive socialization strategies, strengthening the tax information system, and better coordination have improved the effectiveness of PBB-P2 collection. This research provides recommendations for further improvements in socialization, coordination, and strengthening of support systems to support the achievement of tax targets and sustainable regional development. Thus, this research makes an important contribution to understanding effective strategies for improving tax collection at the local level and its relevance in the context of local government in Indonesia.
Manajemen Keuangan Strategis Dalam Industri Kedirgantaraan Ikasari, Anna Christina; Dwitasari, Anita; Mulyana, Asep; Sopandi, Encep
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1477

Abstract

The aerospace industry is a capital-intensive and high-risk sector influenced by global dynamics, government policies, and sustainability issues. This qualitative study uses literature studies from journals, industry reports, and regulatory sources. Six key challenges were identified: capital structure and liquidity risk, global demand volatility, dependence on the state budget, complexity of high-tech project risks, high R&D costs, and ESG demands. Six strategic opportunities were also identified: commercial space market growth, new financing models, financial digitalization, venture capital funding, ESG as an advantage, and local studies of Indonesian airlines. This study proposes six integrated financial strategies: financing diversification, ERM, digital transformation, strengthening ESG, global alliances, and prudential debt policy. This framework is intended to strengthen financial resilience and innovation in the aerospace sector.
Analisis Pendapatan dan Biaya Operasional Keuangan Bandara Internasional Mulyana, Asep; Munawar, Hendrik Sudria; Tiyadi, Keysa Ananda; Sopiyan, Nazala Devita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1546

Abstract

Pengelolaan keuangan bandara merupakan aspek strategis dalam mendukung keberlanjutan operasional, khususnya di Djuanda yang memiliki volume lalu lintas tinggi. Penelitian ini bertujuan untuk memahami secara mendalam dinamika pendapatan dan biaya operasional serta strategi keuangan yang diterapkan dalam pengelolaan bandara. Menggunakan pendekatan kualitatif dengan metode studi kasus, data diperoleh melalui wawancara mendalam dengan manajer keuangan dan operasional bandara. Hasil penelitian menunjukkan bahwa pengambilan keputusan keuangan sangat dipengaruhi oleh kondisi operasional harian, regulasi pemerintah, serta tekanan untuk mempertahankan kualitas layanan. Strategi efisiensi biaya, pemeliharaan infrastruktur, dan diversifikasi sumber pendapatan menjadi langkah utama dalam menjaga stabilitas keuangan bandara. Pendekatan kualitatif ini memberikan gambaran kontekstual dan naratif tentang bagaimana strategi keuangan dibentuk dalam praktik manajerial sehari-hari.
Co-Authors ., Apriyanti abdul wachid, abdul Abrori, Zumrotul Amalia Adhitya Wardhono Agung Nugraha Agung Saputra Aguspita Dewi, Heni Agustin, Sylvia Ahmad Jauhari Ahmad Yani Aiman, Ummu Aip Saripudin Aip Saripudin Aisyah, Tia Yulia Akbar Tashawwufy, Nabil Al'libani, Ridha Rahim Alfansi, Lizar Amalia, Novianti Rizki Amperawati, Susani Amrullah, Wahyu Analismy, Suuci Anggraeni, Dwi Retno Apriliani, Silvia Sri Apriyanda Kusuma Wijaya Arinto Wibowo ARIS HARTAMAN Astuti Samosir Astuti, Erma Hari Tri ATIK NOVIANTI Aulia, Runtah Eva Aulia, Sifa Ayu Vinlandari Ayu Vinlandari Wahyudi Aziz, Hilmy Bambang Yuniarto Bambang Yuniarto Budi Harsanto Budi, Asep Budiman Budiman Budiman, Daniel Arief Casta, Casta Cupian Cupian Dadan Nur Ramadan Darojah, Indah Darusman, Septiandi Eka Daryanti, Eneng Deni Wahyudi Deva Gendrayana Adha, Raden Dewi Primasari Dewi, Heni Aguspita Dewi, Rita Komala Dharu Arseno Dian Fitriani Diani Magasida Didin Wardhana Diki Hadiyanto Djubaedi, Dedi Doan Perdana Dwitasari, Anita Dwitasari, Anita Theresia Edi Gunarto Encep Sopandi, Encep Endang Susilawati Ernah, Ernah Esha, Zuhdi Fachry Abda El Rahman Fadilla, Fadilla Fadillah Suardi, Najma Fadillah, M Ryan Fadillah, Muhammad Rifqie Noor Fandi Fachrulrozi, Muhammad Fathoni Imam, Ratu Bilkis Fatkhullah, Faiz Karim Furqani, Ihsan Haedari, Amin Hafidudin Hafidudin, Hafidudin Hamzah, Muchammad Wilianto Hasanah Putri Hayati, Euis Teti Hayatul Khairul Rahmat Helmi Faturrahman, Ikhsan Heryanto, Toto Hidayat, Aisyah HIDAYATULLOH, ANA IKHSAN Hidayatuloh, Ana Ikhsan Hilman Mulyana, Hilman Humaira, Jihan Husneni Mukhtar I Putu Yasa Ihsanul, Hafiz Ikasari, Anna Christina Ikhram, Faisal Ilma'nunah, Lulu Imam Muslim Imam Muttaqin, Imam Inayah Inayah Indra Aditya Prayoga Indrarini Dyah Irawati Indriani, Rahma Indriawati, Intan Indriyani Irsyad Fauzan, Difan Isnani, Tuti Izzuddin, Moh Jamil, Maria Ulfah JAYANTI, YUNITA DWI Jazariyah, Jazariyah Juniati, Alvian Karamy, Selma Karlina, Anita Ayu Khairunnisa Khairunnisa Khatimah, Nurul Khilmah, Khilmah Kirani, Reni Kulkarni, Shirin Kurniadi, Stefanie Lesmana, Kusnadi Lesmana, Kusnadi Kibet Leviany , Tevi Levina, Geralda lina marlina, lina Lukman M. Baga Lusiani Lusiani, Lusiani Lutfi, Baharudin Luthfi, Baharudin M, Hendrik sudria M, Mariam Maesaroh Maesaroh Magasida, Diani Maman Suherman Marzuki, Revisha Andhini Masru'ah, Imas Maulana, Nirwan Meilinda, Neng Meliyanti, Wina Mery Citra Sondari Miftahus Surur Morgan, Gerry Mubarokah, Syafiqoh Muhammad Fajri Mumun Munawaroh Munawar, Hendrik sudria Mundayat, Aris Arif Munthe, Ignasius Robert Samuel Parasian Muslih, Imam Muthiah, Siti Nurul Mutiudin, Ade Iwan Mutoharoh, Mutoharoh N, Nunung Ningsih, Sri Wahyu Noviani, Nena Noviany, Henny Nugraha, Budy Nur Hasanah Nur Hasanah Nur Hikmah Nur Saputra, Wahyu Nurakilah, Heni Nurdianti, Reni Nurizzati, Yeti Nurkhasyanah, Alfiyanti NurRizki, Muhammad Nurwijayanti Nuryana Nuryana Oktarina Phety, Debora Tri Oktaviani, Rizki Paradise, Gilang Ramadhan Parman Sukarno Pebriyani, Dita Arfa Phety, Debora Tri Oktarina Pitriyana, Pitriyana Prasetyo, Bilal Panji Priatna, Ami Puspa Eosina Puspita, Windi Ayu Putri, Arni Eza Rahmadiana, Asep Rahmah, Nadya Rahmawati, Ai Rahmawati, Mia Rahmi, Sakinah Aini Rakhman, Zamiat Rasyad Muyassar, Muhammad Ratnaningsih, Fifit Rejeki, Suyekti Kinanthi Rendy Munadi Rendy, Pras Rere Setianingsih Reza Kurniawan Ridha Muldina Negara Rikky Gita Hilmawan Ripa'i, Irpan Rita Komaladewi Rita Rahmawati Rizal, Muhammad Fatchur Rizka Rizka, Rizka Rizki Amalia, Novianti Rizki, Nonon Dherian Rizki, Nonon Dheriana Rizki, Vini Rosinah, Rosinah Rusliana, Iu S, Baharudin Lutfi Sabrina, Eka Putri Hana Samsul Rizal Sanjaya, Abe Saputra, Febrian Eko Saputra, Wahyu Nur Saragih, Yerisca Novri Nathania Setyawan, Cahya Edi Shandy, Venny Mellandhia Shifwatussolihat, Shifwatussolihat Sihombing, Jojor Trianita Siswanto, Wawan Siti Hajar Komariah Siti Subaidah Sofyan Sauri, Sofyan Sopiah Suryani, Iis Sopiulloh, Wafa Sopiyan, Nazala Devita Sri Lestari Sri Wijayanti Sudarma, Unang sudria, Hendrik Sugandi, Sugandi Sugiharti, Mamay Suherman, Ujang Suhita, Delpima Sukmajati, Mada Sulaeman Rahman Nidar Sulastri, Meti Sutisna Sutisna Sutrisna, Wawan Asad Suyendra Apriano, Fiqshallah Syafa'at, Iin Aulia Syafira Syafruddin Syafruddin Syahnas, Aulia Syifauzakia, Syifauzakia Tamsik Udin Tantowi, Nanang Taqiuddin, Muhammad Hanif Taufik Hidayat Tengku Ahmad Riza Tiyadi, Keysa Ananda Udin, Tamsik Uke Kurniawan Usman Ulfah jamil, Maria Uswatun Hasanah Vansugist, Mamay Vini Rizqi, Vini Wa Ode Zusnita Muizu Wa Ode Zusnita, Wa Ode Waruwu, Fotuho Widayanti, Linda Wiga Ariani Wina Lidiya, Wina Lidiya Winarso D. Widodo Yani, Yani Sri Yayat Suryatna Yudhaswara Januarharyono Yudi Ahmad Faisal Yunita Yunita Yunita Yunita Yunizar Yunizar, Yunizar Yusuf Finandi, Fachriza Yuznita, Wa Ode Zuhriyeh, Siti -