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All Journal Gorontalo Accounting Journal Nusantara Hasana Journal Jurnal Ipteks Terapan : research of applied science and education Journal Accounting International Mount Hope
Jessy Safitri Sitorus
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EFFECT OF PRODUCTION COSTS, PROMOTIONAL COSTS, AND SALES VOLUME ON NET PROFIT IN MANUFACTURING COMPANIES Naftalia Padang; Suwar Irnihsyah Irawan; Rifani Atika; Jenny Br.Manalu; Jessy Safitri Sitorus
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.308 KB) | DOI: 10.22216/jit.v%vi%i.1095

Abstract

The purpose of this research is to find out whether there is an influence between the variables of sales volume, promotional costs, and production costs on net income in food and beverage sub-sector manufacturing companies that have been registered on the IDX for the 2016-2019 period. This research was carried out using a quantitative approach. The annual financial report data used comes from the website www.idx.co.id. The population used for this is 26 companies and the total sample is 44 companies. This study shows the results that, partially production costs do not have a significant effect on net income, partial promotion costs do not have a significant effect on net income, sales volume partially has a significant effect on net income, sales volume, production costs , promotion costs simultaneously have a significant effect on net profit in food and beverage sub-sector manufacturing companies that have been registered on the IDX for the 2016-2019 period. The coefficient of determination is 0.888, which means that the influence of production costs, promotion costs, and sales volume on net income variable is 88.8%. Having a remaining 11.2% is caused by variables outside of this study
Pengaruh Keputusan Investasi, Struktur Modal, Kebijakan Deviden, dan Tingkat Profitabilitas terhadap Nilai Perusahaan Nurlina Nainggolan; Baharudin Giawa; Jessy Safitri Sitorus
Gorontalo Accounting Journal Volume 6 Nomor 1 April 2023
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v6i1.2655

Abstract

Tujuan utama penelitian ini adalah untuk membuktikan pengaruh keputusan lnvestasi, struktur modal, kebijakan deviden serta tingkat profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur sektor consumer non-cyclicals di Bursa Efek Indonesia periode 2019-2021 dengan melakukan analisa pengujian dari sisi parsial dan simultan. Metode penelitian yang digunakan berupa pendekatan kuantitatif terhadap data statistic yangl menggunakan analisis linier berganda dengan datalyang diolah oleh software SPSS 25. Penelitian ini menerapkan teknik purposive sampling dalam penentuan kriteria penentuan sampel, jsehingga didapatkan 29 sampel penelitian  dengan hasil observasi yakni diperoleh 87 sampel penelitian. lHasil uji koefisien determinasi menunjukan nilai 48,8% nilai perusahaan dipengaruhi oleh variabel independent sedangkan sisanya 51,2% dipengaruhi oleh variabel diluar penelitian ini. Hasil uji simultan membuktikan variabel keputusan lnvestasi, struktur modal, kebijakan deviden dan profitabilitas berpengaruh simultan terhadap nilai perusahaan. Hasil pengujian pasrial variabel keputusan investasi dan kebijakan deviden secara parsial tidak memberikan pengaruh tehadap nilai perusahaan tetapi variabel struktur modal dan profitabilitas secara parsial berpengaruh signifikan tehadap nilai perusahaan.
PENGARUH POLITICAL CONNECTION, GENDER DIVERSITY, BOARD OF COMMISSIONERS DAN STATE OWNERSHIP TERHADAP TAX AGGRESSIVENESS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BEI TAHUN 2018-2022 Wilbert; Jessy Safitri Sitorus; Khanti Listya
Journal Accounting International Mount Hope Vol. 2 No. 4 (2024)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v2i4.520

Abstract

Companies are one of the taxpayers who have the opportunity to carry out tax avoidance because of the perception that high profits will be in line with the high tax burden that must be paid. This is the basis for companies to minimize tax burdens, which are then known as tax aggressiveness, in order to achieve net profit that is in accordance with company expectations. This study was conducted with the aim of determining the effect of political connection, gender diversity, board of commissioners and state ownership on tax aggressiveness in BUMN companies. The method used is quantitative with a total population of 24 companies and a sample of 14 companies, so that the total observation data obtained is 70. The data analysis technique used is multiple linear regression with SPSS version 25. The conclusions of this study are: 1) political connection does not affect tax aggressiveness, 2) gender diversity partially has a positive and significant effect on tax aggressiveness, 3) the board of commissioners partially has a negative and significant effect on tax aggressiveness, 4) state ownership partially does not affect tax aggressiveness, and 5) political connection, gender diversity, board of commissioners and state ownership simultaneously have a positive and significant effect on tax aggressiveness.
PEMBINAAN DIVERSIFIKASI PRODUK DALAM PENJUALAN UMKM DI DESA SUMBER REJO KABUPATEN BATUBARA Rosmita Sari Siregar; Jholant Bringg Luck Amelia Sinaga; Jessy Safitri Sitorus; Wirda Lilia; Mesrawati, Mesrawati; Antonius Simbolon
Nusantara Hasana Journal Vol. 4 No. 9 (2025): Nusantara Hasana Journal, February 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v4i9.1354

Abstract

The background of this activity is the challenges faced by UMKM in facing digital transformation and increasingly competitive market competition. The team identified that the majority of UMKM still use conventional marketing methods and have limited understanding of digital technology. The methodology used includes several important stages. First, socialization is carried out on the importance of digital marketing in business development. Then, participants are given practical training covering the use of social media, creating interesting content, online marketing strategies, and digital platform management. Each session is designed interactively, allowing participants to directly practice the new skills they have learned. In its implementation, the community service team provides intensive assistance to each UMKM actor. The results achieved are very significant. UMKM actors have increased their understanding and skills in managing their business digitally.
Co-Authors Andini Dewina Putri Sinuraya Antonius Simbolon Audrey Bethesd Siahaan Baharudin Giawa Betti Sulastri Marbun Jenny Br.Manalu Jholant Bringg Luck Amelia Sinaga Johannes R Sianturi Khanti Listya Mesrawati, Mesrawati Naftalia Padang Nokia Ismeralda Tanasya Nurlina Nainggolan Rena Wati Sipayung Rifani Atika Risdayanti Sinaga Rizki Fadillah Rosmita Sari Siregar Suwar Irnihsyah Irawan Wilbert Wirda Lilia Yomarni Gulo