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Journal : Economic Reviews Journal

Analisis Biaya Modal Usaha Terhadap Laba Perusahaan: Studi Kasus pada Pet Shop di Kota Gorontalo Valentina Monoarfa; Atsiilah Suryani Batara; Diah Ayu Sinta; Haura Syifa Ilmi; Jessie Berliana Chelsea Manopo; Mohammad Zulkarnaen Chairul Usman; Muhammad Hidayat Nurwahid
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.708

Abstract

This research aims to analyze the effect of business capital on company profits, with a focus on the pet shop business in Gorontalo City. Business capital has an important role in pet shop business operations, including providing stock, technology, infrastructure and human resource management. Effective capital management can improve service quality, expand marketing and optimize operations, which ultimately has an impact on increasing profits. This research uses a qualitative descriptive approach through in-depth interviews with pet shop owners and managers in Gorontalo City, such as Cleo Pet Shop, Garfield Pet Shop, and Mori Pet Shop. The research results show that the capital spent ranges from IDR 40,000,000 - IDR 50,000,000, and the greater the capital available, the greater the opportunity to gain significant profits. However, other factors such as selling price, service, product promotion and business location also have a big influence on company profits. Location strategy, appropriate marketing strategy, and good service can increase consumer appeal, which has an impact on sales volume and profitability. The results of this research conclude that proper business capital management, balanced with good marketing strategies and strategic location selection, can increase company profits, even though there are competitive factors.
Penerapan Sistem Biaya Standar pada Perusahaan Dagang “Supermarket’’ Valentina Monoarfa; Yuliana Ihsan Baili; Karsum yahya; Anisa Rahmawati; Susmiyati Talibana
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.717

Abstract

The implementation of a standard cost system in a trading company such as a supermarket is an important strategy in effective and efficient cost management. A standard cost system is a method for determining costs that should occur based on certain factors, such as raw material costs, labor, and overhead. By using this system, companies can plan, control, and evaluate costs that occur in daily operations. The main purpose of implementing a standard cost system is to improve budgeting accuracy, control cost deviations, and optimize resource use. In supermarket companies, a standard cost system can be used to calculate the cost of goods sold (COGS), labor costs, and other operational costs, making it easier to set prices and control costs. In addition, this system also provides clearer information for management in decision making, both related to budget planning, pricing strategies, and performance evaluations. The implementation of a standard cost system is expected to improve the efficiency and competitiveness of supermarkets in facing increasingly competitive market challenges.
Analisis Efektivitas Biaya dan Manfaat Pelatihan Perthitungan pada UMKM Valentina Monoarfa; Aminarti Daud; Nanda Utuli; Sri Rahmalia Saleh; Noviyanti Fatimah Riyadi
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.718

Abstract

The training in calculation for Micro, Small, and Medium Enterprises (MSMEs) plays a crucial role in enhancing the managerial and financial skills of business actors. This study employs a descriptive qualitative approach to evaluate the cost-effectiveness and benefits of the training. The results indicate that training participants experience significant improvements in transaction recording, financial report management, and business decision-making. With a better understanding of financial management, MSMEs can enhance their competitiveness and sustainability. Therefore, investment in this training has proven to yield positive results and is worth continuing.
Penentuan Harga Pokok Produksi Berdasarkan Metode Pesanan pada Mahasiswa Valentina Monoarfa; Niluh Gede Julianti; Nurul Aliyah Abdulah; Marsyah Agustina Wagiu; Revalina
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.719

Abstract

Determining the cost of production is an important aspect of cost management in various industries, including the education sector. This study aims to analyze the order-based costing method for students, focusing on its impact on operational efficiency and decision-making. The order method allows institutions to calculate production costs accurately based on the specific needs of each project or study program. Data were collected through surveys and interviews with students and lecturers at several universities. The results of the analysis show that the use of this method not only increases cost transparency but also encourages students to better understand the production process and cost management. This study recommends the widespread application of the order method in educational environments to improve accountability and efficiency in resource management.
Analisis Pengaruh Modal dan Biaya Produksi Terhadap Pendapatan UMKM di Kota Gorontalo Valentina Monoarfa; Safira Zatalia Putri Hikmah; Sri Ananda Dehimel; Syawa Oktarina Abdullah; Hadija Laima
Economic Reviews Journal Vol. 4 No. 2 (2025): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v4i2.720

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important role in the local economy, including in Gorontalo City. This study aims to analyze the effect of capital and production costs on MSME income in Gorontalo City. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to 50 MSME actors. Data were analyzed using multiple linear regression. The results of the study indicate that capital and production costs have a positive and significant effect on MSME income. Capital contributes 50% to income, while production costs contribute 30%. Simultaneously, capital and production costs affect MSME income by 80%, while 20% is influenced by other factors outside this study. The implications of this study show the importance of capital management and production cost efficiency in increasing MSME income in Gorontalo City.
Pengaruh Rotasi Jabatan dan Motivasi Kerja terhadap Prestasi Kerja Pegawai di Pengadilan Agama Gorontalo Kelas 1A Gansi, Nandito; Podungge, Robiyati; Monoarfa, Valentina
Economic Reviews Journal Vol. 3 No. 2 (2024): Economic Reviews Journal
Publisher : Masyarakat Ekonomi Syariah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56709/mrj.v3i2.201

Abstract

This research aims to determine how much influence position rotation and work motivation have on employee work performance at the Class 1A Gorontalo Religious Court. The method used in this research is a quantitative research method, with a sample size of 30 employees, and this research was conducted at the Gorontalo Class 1A Religious Court. To process data obtained from respondents, researchers used the SPSS application. The results of this research show that partially the independent variables (position rotation and work motivation) are only the work motivation variables that have a positive and significant effect, while the position rotation variable has no effect on the dependent variable (work performance). This is proven by the results of the t test. Meanwhile, in the results of the f test simultaneously the independent variables (position rotation and work motivation) have an effect on the dependent variable (work performance). Then based on the results of the coefficient of determination test (R2), the R Square value is (0.737) or (73.7%). This value shows that 73.7% of the dependent variable (work performance) can be influenced by independent variables (position rotation and work motivation) and 26.3% is influenced by other variables not examined in this research.
Co-Authors Abd Rahman Pakaya Abd. Rahman Pakaya Abdullah, Fandi Abdullah, Gedis Novelia K. Achmad, Zuhan Fadhillah Zayya Adampe, Gifary Alfayeed Agnesia, Nia Agus Hakri Bokingo Ahaya, Indi Ahmad Dewantoro Aiphama, Rama Akase, Rezitha Leicha Alfita Alam, Muchtar Alfian Tobi Alfian Tobi ALjunaid, Dandi Alya Prisiliya Genda Alya Prisiliya Genda Amanda Hatibae Amanda Hatibae Aminarti Daud Aminarti Daud Andri Modjo Anggriani, Helen Anisa Rahmawati Aprilia, Maghfira Dwi Ari, Ni Wayan Dini Aripin, Alyawati Arjan Gubali Arjan Gubali Arya Makalalag Asi, Lisda L Asnawi, Melan Angriani Astian N Dedipo Atsiilah Suryani Batara Aulia Mbuinga Aulia Monika Aswad Aulia Monika Aswad Azhari Isima Azhari Isima Azmir, Azmir Bakari, Adinda Bano, Delta Desriana Biki, Syamsul B. Catief, Dwi Cahya Cindi Setiawati Cindi Setiawati Cindy Aniga Cindy Aniga Dango, Moh. Hairudin Danial, Destian Desriyani Auna Diah Ayu Sinta Dilapanga, Eko Dinarova Salsavia Datau Dinarova Salsavia Datau Doda, Nabilah Nurhidayah Doe, Hawaria Domili, Allisya Rahmawati Dukalang, Putri Asmiranda S. Dumbela, Nazwa Pratiwi Eka, I Nengah Agus Fahrid Matiti Febri Setiyawati Febri Setiyawati Fiera Zelinsha Laisa Gagulu, Hanry Priyatna R. Galema, Sri Aditia Ningsih Gansi, Nandito Gobel, Fitra Gobel, Zul Muyadzzar E. Hadija Laima Hadija Laima Hamidjun, Marsha Hamzah, Siti Khomaria Harun, Ayis Harun, Rofik Hasan, Desriani Hasan, Mohammad Akbar Hasan, Nur Sintia Hasan, Nurul Aulia Hasna Saleh Hassan, Deasulistiawati Haura Syifa Ilmi Hayati, Jubaidah Nur Heldy Vanni Alam Helingo, Trianingsi Hendriyanto Pembengo Hendriyanto Pembengo Herlina Rasjid Hianggio, Sitti Nurjannah Husain, Aulia Husain, Nur Hasana A. I Nengah Agus Eka Sanjaya Ikal Taha Ikanoi, Atika Laila Sari Indah Safitri Indah Safitri Indi Emilia Sari Indi Emilia Sari Irwan Yantu Isa, Bela Ananda Ishak, Zamaludin Ismail, Adrian Ismail, Salsabila Iwan S. Seber J. Hasim, Amna Yurnaningsih Jafar Lantowa Jessie Berliana Chelsea Manopo Jian Fitri Tumulo Jian Fitri Tumulo Jibran, Moh. Zikyan Juningsih Feronika Juningsih Feronika Karsum Yahya Karsum Yahya Kartika Putri Husain Kartika Putri Husain Kasim, Febriyanti Katili, Nindi Aprilia Kencana, Citra Delsi Natalia Labanu, Dini Aminarti Lahay, Yudit Nur Asri Lamusu, Sintia Lapasau, Khoiruddin Lawani, Sintia Lestari, Meliani Puspa Lina Putri Taufik Lina Putri Taufik Liputo, Cindrawati Lisda L. Asi Lisda L. Asi Maani, Siti Anggun Mahmud, Rahmatiya Makalalag, Safril Irwansa Mamahit, Neva Kirania Mangopa, Martian R. Mantali, Magfirah Manti, Hasrul Mawardin Marsyah Agustina Wagiu Masi, Seprianti Mattoasi, Mattoasi Mbeoga, Jandriawan Mbuinga, Aulia Melki Ramon Amati Moh Dwi Cahyo Paputungan Moh. Alaika Nurula Moh. Reza Saputra Basiru Moh. Reza Saputra Basiru Mohamad Rizki Bau Mohamad, Magfirah Mohamad, Raynaldo Mohammad Zulkarnaen Chairul Usman Mokodompit, Danissa Natasyah Muchsana, Putri Mariandy Muchtar Ahmad Muh. Dandy Putra Thohir Muhamad Taufik Kadir Muhammad Hidayat Nurwahid Muhammad Rayhan Monoarfa Musa, Fadila Mustafa, Nur Muthiah Syahidah Mutmainah G Abas Muzdaliva Monoarfa Muzdaliva Monoarfa Nafa Alferlita Basiru Nahra Della Fahrin Nailah Syahfira Nurdin Nanda Utuli Nanda Utuli Napi, Wiranti Napi, Yunanda Natalia Natalia Natalia Natalia Ngguyu, Revalina Ni Wayan Dini Ari Ni Wayan Dini Ari Niluh Gede Julianti Niluh Gede Julianti Ningsih, Stevi Khairunisa Lisdia Niuwa, Randa R. Noviyanti Fatimah Riyadi Noviyanti Fatimah Riyadi Nur Alimah Nur Khairunnisa Ahmad Nur Khairunnisa Ahmad Nur Syafira Aulia Fatihah Nuranisa Lakoro Nurara Rahim Nurcahyani, Miranda Eka Nurhidayat, Moh. Nurkamiden, Doranda Putri Farid Nurpadilla, Nurpadilla Nurul Aliyah Abdulah Nurwijayanti Nurwinda Pade Nurwinda Pade Nusi, Febri Anggraini Oktaviani Usman Olii, Mufidah Pakaya, Celsia L. Pakaya, Istifani Panane, Sitti Annisa Y Pango, Nindi Astuti Patilima, Cintia Juliana Patilima, Ririn Andriani Pindrawaty Mooduto Pindrawaty Mooduto Podungge, Robiyanti Pongoliu, Yayu Isyana D. Pratiwi Setyanti Pratiwi Setyanti Puko, Satriyo R. Pulukadang, Moh. Fajar Putra, Ricky Andra Putri, Sufei Raflin Hinelo Rahmat Rizaldi Paputungan Ratnawati, Festika Reasty Lutfia Idrus Regita Duda Revalina Rezkiawan Tantawi Ridwan Nur Bahri Miolo Ridwan Nur Bahri Miolo Rila Septiana Hanapi Rizan Machmud Robiyati Podungge Sadapu, Ahlul Jihaad Safira Zatalia Putri Hikmah Salade, Rafmi Samadi, Novianti Samuda, Nayla Sitti Aulia Sari, Desi Puspita Sentinuwo, Mentari Setiawati, Renita Pratiwi Setyanti, Pratiwi Silvia Goiyo Sinthia Nur Haliza Maa Sintiya Payu Sirlin S Taalipu Sirtom, Mohammad Multazam Siti Pratiwi Husain Sjahbuddin, Indah Rahmadanti Soleh, Nurdin Soleman, Akmalia Sahsia Sri Agustina Monoarfa Sri Ananda Dehimel Sri Dewi Lestari, Sri Dewi Sri Rahmalia Saleh Sri Rahmalia Saleh Sugito, Jois Setiyowati Sujono, Adinda I Susmiyati Talibana Susmiyati Talibana Syawa Oktarina Abdullah Tawaa, Dwi Salsa Tiara Yulistiani Goi Usulu, Revalina Utiarahman, Miftahurrahma Utina, Rahmawati v, Nurhasana A. Vetty D. Pulukadang Vika Lestari Tobamba Vitta Aliska Katili Vitta Aliska Katili wahyuni wahyuni Wanci, Muh. Dermawan R. Welua, Desvita Wulandari Wiranata, I Dewa Gede Arya Wiwin Wiwin, Wiwin Wowor, Moh. Afriansyah Yahya, Shoviyani Yanti Aneta Yasin, Arman Abd. Yolanda Dwi Cahyani Niode Yuliana Ihsan Baili Yuliana Lepa Yuliana Lepa Yulinda L. Ismail Yunus, Sitty Nur Cholisah Yunus, Wanda Yusuf, Nurafdha Lela Zaki, Muhammad Alif Zaqly, Andi Achmad Zihan Putri Maharani Montu Zuchri Abdussamad Zulfia K. Abdussamad