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PENGARUH BIAYA PROMOSI DAN BIAYA PRODUKSI TERHADAP LABA BERSIH YANG DIMEDIASI OLEH VOLUME PENJUALAN (STUDI PADA PT.UNILEVER INDONESIA Tbk PERIODE TAHUN 2015-2019) Nurul Juwariyah; Rosyati Rosyati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 4, No 1 (2021): VOL 4 NO 1 MEI 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v4i1.2662

Abstract

PT. Unilever Indonesia Tbk is part of the Unilever group and is one of the largest manufacturing companies in the world in the field of basic goods. Based on preliminary observations, it appears that there is an increase and decrease in net income in the business. Based on these problems, researchers are interested in conducting research on the effect of promotional costs and production costs on profits of PT. Unilever Indonesia Tbk which is mediated by the sales volume for the 2015-2019 Period. This research uses descriptive quantitative method. Sources of data used in this study are secondary data, which consists of data on promotion costs, production costs, sales volume and good profit of PT. Unilever Indonesia Tbk. Period 2015-2019. These data are obtained from financial reports published by PT. Unilever Indonesia Tbk through the website www.idx.co.id. The method used in analyzing the data in this study is descriptive analysis. The data analysis technique in this study used multiple linear regression and path analysis. That is, it is used to predict how the condition, influence and relationship between the independent variable (X) and the dependent variable (Y) are mediated by the variable (Z). Based on the results of the regression analysis that has been carried out, the results are: (1). Promotion cost variables (X1), production costs (X2), and sales volume together (simultaneously) have an effect on net income. (2). Promotion cost variable (X1) has a direct and significant effect on sales volume. (3). The production cost variable (X2) has no direct and significant effect on sales volume. (4). Sales volume cost variable (z) has a direct and significant effect on net income. (5). Promotion cost variable (X1) has no direct and significant effect on net income. (6). The production cost variable (X2) has no direct and significant effect on net income. (7). Promotion cost variable (X1) indirectly through sales volume (Z) has a significant effect on net income. (8). Production cost variable (X2) indirectly through sales volume has no and insignificant effect on net income.
MANAJEMEN LABA PADA PERUSAHAAN KELUARGA BIDANG MANUFAKTUR Titi Purbo Sari; Nasron Alfianto; Nurul Juwariyah
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.819

Abstract

Most companies in Indonesia are managed by family business groups. Family businesses provide opportunities for owners who own majority shares to control the company and influence management in the decision-making process, including gaining personal benefits through earnings management practices. The purpose of this study was to prove the effect of family control on earnings management actions in the manufacturing industry. Sample selection was based on the purposive sampling method. The sample used in this study was family companies in the manufacturing industry listed on the Indonesia Stock Exchange for the 2017-2019 period totaling 477 companies, but the samples that met the criteria were 298 companies. The data were processed and analyzed using multiple regression methods. The results of this study include, the independent variables, namely family ownership and family members, do not affect earnings management actions, while the control variable, namely leverage, has a negative and significant effect on earnings management, and company size does not affect earnings management
Peningkatan Produktivitas Usaha Melalui Pemanfaatan Digital Marketing pada Emping Ketan Lumintu Kelurahan Sendangmulyo Nurul Juwariyah; Nur Hasanah; Titi Purbo Sari
Jurnal Kabar Masyarakat Vol. 3 No. 1 (2025): JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v3i1.3007

Abstract

One of the MSMEs in Sendangmulyo Village is the LUMINTU Sticky Rice UMKM in Sendangmulyo Village, Tembalang District, Semarang. MSMEs still use traditional marketing strategies so that marketing reach is still not wide enough and businesses are less developed. Likewise with the UMKM Emping Ketan Lumintu which until now has not been able to sell maximum products. MSME managers still have limited knowledge of using social media marketing as a marketing tool, conducting marketing and making transactions online. The target of this community service program is the Emping Ketan Lumintu MSME Business actors. The method used in carrying out this service activity is: Counseling and training activities for Emping Ketan Lumintu MSME Business Actors by utilizing the Digital platform to promote their business, so that it is hoped that visitors will increase and can increase sales turnover. In this way, it is hoped that partners will be able to carry out marketing activities better. The output that will be produced in this community service program activity is an increase in the ability to use digital platforms for business marketing by Emping Ketan Lumintu MSMEs using social media Instagram, improvements in product packaging, and the use of digital sales receipts. With this, it is hoped that it will support product sales using digital marketing tools.
Strategi Pengembangan UMKM Kuliner di Propinsi Jawa Tengah Melalui Pendekatan Analisis SWOT Nurul Juwariyah; Nurul Rizka Arumsari
Jurnal Manajemen Kewirausahaan dan Teknologi Vol. 2 No. 2 (2025): Juni : Jurnal Manajemen Kewirausahaan dan Teknologi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jumaket.v2i2.808

Abstract

This study aims to analyze the strengths, weaknesses, opportunities, and threats (SWOT) in the development of culinary MSMEs in Central Java Province. A descriptive qualitative approach was used, with data collection conducted through interviews, observations, and secondary document review. Data analysis was performed using the Miles and Huberman interactive model, which allowed for the systematic processing and interpretation of the gathered data. The findings revealed that the key strengths of culinary MSMEs in Central Java include clear market segmentation, strategic locations, and product innovation. These strengths enable the businesses to reach targeted customers effectively and maintain competitiveness in a dynamic market. However, the main weaknesses identified include limited utilization of digital technology and a lack of managerial development, which hinder their ability to scale and improve operational efficiency. The study also highlighted significant opportunities for growth, such as government support for MSMEs and the rapid development of digital technologies that can enhance marketing and operational processes. Despite these opportunities, the threats facing these businesses include intense competition from both local and global players, as well as a low level of interest in entrepreneurship among the younger generation, which limits the growth potential of new businesses. Based on the SWOT analysis, the study proposes a development strategy matrix that MSMEs and policymakers can use to address weaknesses, capitalize on opportunities, and mitigate threats. This strategy emphasizes the need for digital transformation, investment in managerial skills, and fostering an entrepreneurial culture to ensure the sustainable growth of culinary MSMEs in the region. The findings provide valuable insights for both business owners and policymakers to support the development of the culinary sector in Central Java