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All Journal PRASI: Jurnal Bahasa, Seni, dan Pengajarannya Jurnal Pendidikan Kewarganegaraan Undiksha TINGKAP Jurnal Ilmu Komputer dan Agri-Informatika Journal Industrial Servicess JURNAL KONFIKS Riau Journal of Computer Science El-Mashlahah Jurnal Ilmiah KOMPUTASI JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Teras Jurnal Alhadharah: Jurnal Ilmu Dakwah CIRCUIT: Jurnal Ilmiah Pendidikan Teknik Elektro Jurnal Ilmiah Didaktika : Media Ilmiah Pendidikan dan Pengajaran Jurnal Wawasan Yuridika Jurnal Rekayasa Material, Manufaktur & Energi Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL INSTEK (Informatika Sains dan Teknologi) Edukasi Islami: Jurnal Pendidikan Islam Jurnal ULTIMA InfoSys JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Media Sisfo Jurnal Nasional Komputasi dan Teknologi Informasi JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Mekanova : Mekanikal, Inovasi dan Teknologi Jurnal Ilmiah Edunomika (JIE) Jurnal Vokasi JSR : Jaringan Sistem Informasi Robotik INTEGRITAS : Jurnal Pengabdian JISA (Jurnal Informatika dan Sains) JOURNAL OF INFORMATION SYSTEM MANAGEMENT (JOISM) Getsempena English Education Journal Budapest International Research and Critics in Linguistics and Education Journal (Birle Journal) LEGAL BRIEF Jurnal Pengabdian Kesehatan Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Sosial dan Teknologi Jumat Ekonomi: Jurnal Pengabdian Masyarakat COMMUNITY : Jurnal Pengabdian Kepada Masyarakat An-Nuha : Jurnal Pendidikan Islam Community Research Of Epidemiology (CORE) JURNAL LENTERA AKUNTANSI JUSTIN (Jurnal Sistem dan Teknologi Informasi) Alhadharah: Jurnal Ilmu Dakwah Journal Of World Science International Journal Mathla'ul Anwar of Halal Issues Jurnal Teknologi Sistem Informasi Jurnal Informatika Teknologi dan Sains (Jinteks) ASERSI : Jurnal Akuntansi Terapan dan Bisnis YASIN: Jurnal Pendidikan dan Sosial Budaya ALSYS : Jurnal Keislaman dan Ilmu Pendidikan Al-Istinbath: Jurnal Hukum Islam DEVICE : JOURNAL OF INFORMATION SYSTEM, COMPUTER SCIENCE AND INFORMATION TECHNOLOGY Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Jurnal Masyarakat Madani Indonesia JURNAL ABDIMAS PLJ Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Al Ghafur : Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Pinang Masak Jurnal Informatika Polinema (JIP) Jurnal Informatika: Jurnal Pengembangan IT Indonesian Journal of Islamic and Social Science (IJISS) JCAIP: Journal of Contemporary Applied Islamic Philanthropy International Assulta of Research and Engagement Jurnal Penelitian Multidisiplin Bangsa Goodwood Akuntansi dan Auditing Reviu Jurnal Mesin Sains Terapan Informasi interaktif : jurnal informatika dan teknologi informasi Damhil: Jurnal Pengabdian kepada Masyarakat MAYARA: Jurnal Pengabdian Masyarakat Relevan : Jurnal Pendidikan Matematika Jurnal Sipil Sains Terapan Journal of Learning on History and Social Sciences
Edi Saputra
Politeknik Negeri Pontianak
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Mengukur Performa UI/UX Aplikasi Pendakian Gunung Kerinci: Studi Eksperimental Efisiensi, Efektivitas, dan Kepuasaan Pengguna Ambarwati, Diah; Aryani, Reni; Saputra, Edi; Destiana, Opinur
JSR : Jaringan Sistem Informasi Robotik Vol 9, No 2 (2025): JSR:Jaringan Sistem Informasi Robotik
Publisher : AMIK Mitra Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58486/jsr.v9i2.519

Abstract

Penelitian ini bertujuan untuk mengevaluasi rancangan prototipe aplikasi mobile e-ticket pendakian Gunung Kerinci pada aspek usability dengan menggunakan metode usability testing, yaitu teknik Performance Measurement, Retrospective Thinking Aloud (RTA), dan kuesioner System Usability Scale (SUS), serta memberikan rekomendasi perbaikan berdasarkan hasil evaluasi usability yang dilakukan. Aspek usability yang diuji meliputi efektivitas, efisiensi, dan kepuasan pengguna. Penelitian ini melibatkan 12 responden yang terdiri dari 6 orang pendaki yang pernah membeli tiket pendakian Gunung Kerinci dan 6 orang pendaki yang belum pernah membeli tiket. Pengumpulan data dilakukan secara online dan offline dengan menggunakan tools Maze untuk Performance Measurement, wawancara langsung untuk RTA, dan Google Form untuk kuesioner SUS. Hasil pengujian menunjukkan bahwa aplikasi telah memenuhi kriteria efektivitas dengan tingkat keberhasilan tugas sebesar 99,6%, efisiensi dengan rata-rata waktu penyelesaian tugas 15 detik dan nilai ORE sebesar 99,5%, serta kepuasan pengguna yang tinggi berdasarkan nilai SUS sebesar 89 (kategori Excellent). Saran perbaikan dari penelitian ini antara lain pada halaman Ubah Bahasa, kalender kuota, laporan pendaki, dan kartu tiket di halaman beranda. Temuan ini penting sebagai dasar perbaikan desain sebelum tahap implementasi penuh, untuk memastikan aplikasi dapat memberikan pengalaman pengguna yang optimal.
Leadership of Former Corruption Convicts in Government Analysis of Fiqh Siyasah (Case Study of Constitutional Court Decision Number 03-03/PHPU/DPD-XXII/2024) Saputra, Edi; Iwan, Iwan
LEGAL BRIEF Vol. 13 No. 5 (2024): December: Law Science and Field
Publisher : IHSA Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/legal.v13i5.1148

Abstract

This study discusses the leadership rights of former corruption convicts in government, especially through the Constitutional Court Decision Number 03-03/PHPU.DPD-XXII/2024, highlighting how constitutional rights and ethics of leadership in government. This study uses a normative legal method to analyze the application of legal norms and collect data through literature studies, including the Constitutional Court Decision Number 03-03/PHPU/DPD-XXII/2024. This paper raises 2 (two) problem formulations, namely: (1) How is the leadership of corruption convicts in government based on the Constitutional Court Decision Number 03-03/PHPU/DPD-XXII/2024 and (2) What is the view of fiqh siyasah on the leadership of former corruption convicts in government. The results of this study indicate that the rights of former convicts to lead in government are recognized based on the Constitutional Court decision, which is a constitutional right that must be recognized and restored. However, this is considered contrary to Islamic principles and leadership ethics, which consider individuals with a history of corruption unfit to lead. From the perspective of siyasah fiqh, the opportunity for former convicts to participate in elections is considered not in accordance with the leadership criteria set by the sharia
PENERAPAN KURIKULUM MERDEKA PADA MATA PELAJARAN FIQIH KELAS IV A DI MIN 9 BIREUEN Saputra, Edi; Rahmatina Aulia; Edi Saputra
Indonesian Journal of Islamic and Social Science Vol 1 No 1 (2023): Indonesian Journal of Islamic and Social Science
Publisher : LPPM IAI Almuslim Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71025/c0zxf168

Abstract

The problem of this research is what is the general description of MIN 9 Bireuen, what is the theoretical basis of the independent curriculum and what are the principles of independent doctrine in class IV A fiqh subjects. This research aims to find out the general description of MIN 9 Bireuen, to find out the theoretical basis of the independent curriculum, and To find out the application of the independent curriculum in class IV A Fiqh subjects. This type of research is field research using a qualitative approach. In the data collection process, the author used observation, interview and documentation techniques. In analyzing the data the author carried out three stages, namely reduction, display and verification. Research results: First, MIN 9 Bireuen is located on Jalan Pulo Siron Number 3, Dayah Mesjid Village, Kutablang District. Second, freedom to learn is the policy of the Ministry of Education and Culture of the Republic of Indonesia. The Independent Curriculum is implemented with the aim of training students' independence in thinking. Independent learning prioritizes students' interests and talents which can foster creative and fun attitudes in students. Third, independent curriculum planning is carried out by sending teachers to take part in technical guidance training both online and in person, then preparing learning tools so that learning can run optimally. One way of implementing an independent curriculum in learning is using differentiated learning and assessment.
Peran Orang Tua Dalam Membentuk Akhlak Anak Di Rumah (Usia 12-15 Tahun) (Studi Kasus di RT 002 Kelurahan Pulai Anak Air, Kecamatan Mandiangin Koto Selayan, Kota Bukittinggi) Alim Kurniawan, Muhammad; Saputra, Edi
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengkaji peran orang tua dalam membentuk akhlak anak usia 12-15 tahun di RT 002 Kelurahan Pulai Anak Air, Kecamatan Mandiangin Koto Selayan, Kota Bukittinggi. Menggunakan metode kualitatif deskriptif, penelitian ini mengumpulkan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan pentingnya peran orang tua sebagai teladan utama dalam pembentukan akhlak anak. Orang tua bertanggung jawab menanamkan nilai-nilai keislaman, menjaga martabat anak, dan membimbing mereka sesuai ajaran agama. Upaya yang dilakukan orang tua meliputi menciptakan suasana keluarga yang harmonis, meningkatkan pemahaman keagamaan, manajemen waktu, mengontrol penggunaan media dan pergaulan anak, serta bekerja sama dengan pihak sekolah. Namun, ditemukan bahwa masih ada kekurangan dalam perhatian dan tanggung jawab orang tua terhadap pembinaan akhlak anak, yang disebabkan oleh kesibukan mencari nafkah dan keterbatasan pengetahuan. Penelitian ini menyimpulkan bahwa peran aktif dan keteladanan orang tua sangat krusial dalam membentuk akhlak anak yang baik.
THE INFLUENCE OF GROUP INVESTIGATION LEARNING STRATEGIES AND LEARNING INDEPENDENCE ON THE RESULTS OF LEARNING MATERIALS HUDUD STUDENTS OF CLASS XI MADRASAH ALYAH NEGERI 1 MEDAN Nahar, Syamsu; Saputra, Edi; JP, Daisy
Dharmawangsa: International Journal of the Social Sciences, Education and Humanitis Vol 1, No 4 (2020): Social Sciences, Education and Humanities
Publisher : Universitas Dharmawangsa Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/ijsseh.v1i4.1435

Abstract

This study aims to determine and describe: (1) the effect of implementing learning strategies on the learning outcomes of students in class XI Madrasah Aliyah Negeri 1 Medan, (2) the effect of independent learning on learning outcomes of hudud material for class XI students of Madrasah Aliyah Negeri 1 Medan, and (3) the  interaction between learning strategies and independent learning on learning outcomes  of hudud material for class XI students of Madrasah Aliyah Negeri 1 Medan.  This research is a quantitative research. The population of this research was all students of class XI Madrasah Aliyah Negeri 1 Medan which consisted of 19 classes. Based on the Cluster Random Sampling technique, one class is a Group Investigation  learning class and one expository learning class. This research instrument is a test and questionnaire used to obtain data on learning outcomes and to determine student independence. The normality test of learning outcomes data is the Liliefors test and the homogeneity test is the Fisher test and the Bartlett test. The data analysis technique was two-way ANOVA at significant α = 0.05 followed by the Scheffe test. The results of the study indicate: (1) there is an effect of the application of learning strategies on learning outcomes of hudud material. In this case the average learning outcomes hudud material of class XI Madrasah Aliyah Negeri 1 Medan taught with the Group Investigation learning strategy ( = 28) was higher than the average hudud material learning outcomes of class XI Madrasah Aliyah Negeri 1 Medan students who were taught with an expository learning strategy ( = 26.92) with Fcount = 53.61 > Ftable = 3.968, (2) there is an effect of independent learning on learning outcomes hudud material. In this case the average learning outcomes of hudud material for class XI Madrasah Aliyah Negeri 1 Medan students with high learning independence ( = 29.93) were higher than the average learning outcomes of students in class XI Madrasah  Aliyah Negeri 1 Medan with independent learning. low ( = 25.93) with Fcount = 8.02 > Ftable = 3.968, and (3) there is an interaction between learning strategies and learning independence, where for students with high learning independence it is more appropriate to use Group Investigation learning strategies, while students with independence Low learning is more appropriate to use expository learning strategies with Fcount = 14.46 > Ftable 3,968.
PELATIHAN MANAJEMEN KEUANGAN DAN AKUNTANSI SEDERHANA UNTUK UMKM DALAM UPAYA MENCEGAH FINANCIAL FAILURE DI KABUPATEN SANGGAU Saputra, Edi; Nugroho, Yohanes Adi; Toliang, Ermina; Maulana, Arief Rio; Ilham, Syarif Muhammad; Hadi, Vanesha Astri; Pamungkas, Whilis Aziz Panji; Anam, Muhammad Khairul
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v5i2.7248

Abstract

ABSTRACT This community service program was initiated in response to the low financial management and accounting skills among Micro, Small, and Medium Enterprises (MSMEs). The activity aimed to enhance financial literacy and management competence of MSME entrepreneurs under the guidance of Rumah BUMN Sanggau to prevent financial failure. The program was implemented using a participatory and practice-based training approach, which consisted of three main stages: preparation (coordination and module development), implementation (interactive lectures, group discussions, and financial recording simulations), and evaluation (conducted through pre-test and post-test to measure learning outcomes). The results showed a significant improvement in participants’ understanding, with 95% able to identify their business financial position, 90% able to plan profits realistically, and all participants successfully separating personal and business finances. These findings indicate that practice-based training is effective in strengthening basic accounting skills and financial discipline among MSMEs. Through more systematic financial management, assisted MSMEs are expected to enhance business resilience and competitiveness sustainably. Program continuity will be supported through regular mentoring by Rumah BUMN to ensure consistent implementation of proper financial recording practices. ABSTRAK Program pengabdian kepada masyarakat ini dilatarbelakangi oleh rendahnya kemampuan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam mengelola keuangan dan menyusun laporan akuntansi sederhana. Kegiatan ini bertujuan untuk meningkatkan literasi serta keterampilan pengelolaan keuangan pelaku UMKM binaan Rumah BUMN Sanggau agar mampu mencegah kegagalan finansial. Program ini dilaksanakan dengan menerapkan pendekatan partisipatif dan metode pelatihan berbasis praktik, yang mencakup tiga tahapan utama: persiapan (meliputi koordinasi dan penyusunan modul), pelaksanaan (meliputi kegiatan ceramah interaktif, diskusi kelompok, serta simulasi pencatatan keuangan sederhana), dan evaluasi (melalui pelaksanaan pre-test dan post-test untuk mengukur hasil pelatihan). Hasil pelaksanaan kegiatan memperlihatkan peningkatan yang signifikan dalam pemahaman peserta, di mana 95% peserta mampu mengidentifikasi posisi keuangan usahanya, 90% mampu menyusun perencanaan laba secara realistis, dan seluruh peserta telah berhasil memisahkan antara keuangan pribadi dan keuangan usaha. Temuan ini mengindikasikan bahwa pendekatan pelatihan berbasis praktik efektif dalam memperkuat kemampuan akuntansi dasar dan disiplin finansial pelaku UMKM. Dengan penerapan manajemen keuangan yang lebih sistematis, UMKM binaan diharapkan mampu meningkatkan ketahanan usaha dan daya saing secara berkelanjutan. Keberlanjutan program akan didukung melalui pendampingan rutin oleh Rumah BUMN untuk memastikan konsistensi penerapan pencatatan keuangan yang baik.
The Relationship of the Muhadharah Program to improving Students’ Public speaking Skills at the Islamic Centre Al Quds of the Dewan Da’wah Sumatera Barat / Dampak Program Muhadharah terhadap Keterampilan Berbicara di Depan Publik Siswa di Islamic Centre Al-Quds, Dewan Dakwah Sumatera Barat Hidayatullah, Muhammad Rizky; Saputra, Edi
Alhadharah: Jurnal Ilmu Dakwah Vol. 24 No. 1 (2025)
Publisher : UIN Antasari Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18592/alhadharah.v24i1.17178

Abstract

This study examines the impact of the Muhadharah program on students’ public speaking skills at the Islamic Centre Al-Quds, West Sumatra. The topic highlights the importance of mastering oral communication skills for da’wah, academics, and career development, alongside the need to evaluate the program’s effectiveness. Using a quantitative correlational approach, data were collected from 22 active participants through a Likert-scale questionnaire and evaluation records. Data analysis employed Pearson correlation and simple linear regression. Results showed a positive and significant relationship between the Muhadharah program and students’ public speaking skills (r = 0.603; p = 0.003), with the program contributing 36.4% to skill improvement. These findings confirm that Muhadharah, as a practice-based training program, is effective in enhancing students’ communication abilities within Islamic educational settings.
Peningkatan Kesejahteraan Masyarakat di wilayah Hutan berbasis Pemberdayaan Masyarakat melalui program Trenggulunan Agroforestry Jayadi, Jayadi; Hariyanto, Arie; Apriyanto, Bambang; Saputra, Edi; Pratama Putra, Vernando
Jurnal Sosial Teknologi Vol. 5 No. 4 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i4.32069

Abstract

Penelitian ini bertujuan untuk menganalisis pengelolaan potensi hutan di Desa Trenggulunan, Kecamatan Pancur, Kabupaten Rembang, dengan penerapan skema agroforestry yang bertujuan untuk meningkatkan kesejahteraan masyarakat melalui pemberdayaan berbasis sumber daya alam. Desa Trenggulunan memiliki karakteristik wilayah pegunungan dengan potensi perhutanan yang belum dimanfaatkan secara optimal. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan deskriptif, dimana data dikumpulkan melalui wawancara dan observasi terhadap masyarakat setempat dan stakeholder terkait. Hasil penelitian menunjukkan bahwa penerapan agroforestry dapat meningkatkan produktivitas tanah dan hutan dengan mengintegrasikan usaha pertanian dan kehutanan, serta mendukung pembangunan desa yang berkelanjutan. Penerapan agroforestry diharapkan mampu meningkatkan kesejahteraan masyarakat, khususnya dalam pengelolaan buah naga yang melimpah serta pengelolaan hutan yang lebih berkelanjutan. Implikasi dari penelitian ini adalah pentingnya dukungan dari stakeholder untuk memperkenalkan dan mengembangkan model agroforestry, yang tidak hanya meningkatkan ekonomi masyarakat tetapi juga pelestarian lingkungan. Program ini dapat menjadi model pemberdayaan masyarakat yang berbasis pada sumber daya alam yang dapat direplikasi di wilayah lain.
Prioritas Pembangunan Jembatan di Kabupaten Aceh Besar Saputra, Edi; Anggraini, Renni; Muttaqin, Muttaqin
Teras Jurnal : Jurnal Teknik Sipil Vol. 11 No. 1 (2021): Maret 2021
Publisher : UNIVERSITAS MALIKUSSALEH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/tj.v11i1.424

Abstract

Abstrak Pemerintah Kabupaten Aceh Besar telah mengusulkan pembangunan jembatan ke Kementerian Pekerjaan Umum dan Perumahan Rakyat (PUPR) sebanyak 5 ruas untuk dibangun pada tahun 2021. Usulan pembangunan jembatan tersebut di tahun 2021 tidak dapat dibangun semua, karena adanya keterbatasan anggaran. Oleh karena itu 5 ruas pembangunan jembatan yang diusulkan, perlu ditentukan skala prioritas. Penelitian ini bertujuan untuk menganalisis kriteria yang dominan perlu dipertimbangkan dalam pembangunan jembatan dan menganalisis prioritas pembangunan jembatan di Kabupaten Aceh Besar. Penelitian ini menggunakan metode kuantitatif melalui kuesioner. Teknik analisis data digunakan Analytical Hierarchy Process (AHP). Hasil penelitian menunjukkan bahwa kriteria yang dominan perlu dipertimbangkan dalam pembangunan jembatan adalah kriteria ekonomis dengan nilai rata-rata gabungan eigen sebesar 0,35. Prioritas pembangunan jembatan adalah Jembatan Kr. Keumeuruek sebagai prioritas 1 dengan bobot sebesar 0,46, Jembatan Siron II dan Jembatan Blang Baro I sebagai prioritas 2 dengan bobot sama-sama sebesar 0,20, serta Jembatan Alue Jeumpung dan Jembatan Inong Balee sebagai prioritas 3 dengan bobot sama-sama sebesar 0,07. Kata kunci: prioritas, pembangunan, jembatan, kriteria, alternatif  Abstract The Aceh Besar District Government has proposed building a bridge to the Ministry of Public Works and Public Housing (PUPR) as many as 5 sections to be built in 2021. The proposed bridge construction in 2021 cannot all be built, due to budget constraints. Therefore, the 5 proposed bridge construction sections need to determine the priority scale. This study aims to analyze the dominant criteria that need to be considered in bridge construction and to analyze the priority of bridge construction in Aceh Besar District. This study uses a quantitative method through a questionnaire. The data analysis technique used is Analytical Hierarchy Process (AHP). The results showed that the dominant criterion that needs to be considered in the construction of a bridge is an economic criterion with an average combined eigenvalue of 0.35. The bridge construction priority is the Kr Bridge. Keumeuruek as priority 1 with a weight of 0.46, Siron II Bridge and Blang Baro I Bridge as priority 2 with equal weight of 0.20, and Alue Jeumpung Bridge and Inong Balee Bridge as priority 3 with equal weights of 0 , 07. Keywords: priority, development, bridges, criteria, alternatives
DETERMINAN LABA BERSIH DENGAN EKUITAS SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR Sastrawan, Rahman; Saputra, Edi; Toliang, Ermina
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.1046

Abstract

The main purpose of establishing a company is to make a profit, so that the business continues to grow. Factors that influence a company's net profit are sales, production costs, operational costs and income taxes. The aim of this research is to see how much influence sales, production costs, operational costs, income taxes have on net profit: equity as moderation (Study of Companies Listed on the Indonesian Stock Exchange for the 2019-2022 period). The population of this research is manufacturing companies operating in the food and beverage sub sector which are listed on the Indonesian Stock Exchange. The sampling technique uses purposive sampling with the level of clarity (explanation) method. The data used in this research is secondary data in the form of financial reports of food and beverage sector manufacturing companies for 2019-2022. The analysis method for hypothesis testing uses the Eviews application using a panel data regression model. The research results show that sales, production costs and operational costs have no effect on the company's net profit and equity cannot moderate it, while income tax has a significant effect on net profit and the company's equity cannot moderate it. Keywords: Sales, Production Costs, Operational Costs, Income Tax, Net Profit
Co-Authors Abdul Manab Abidin, Zainil Ablamskyi, Serhii Ade Adriadi Ade Nurdin Afwanni, Yulia Azizah Ainal Mardhiah Aisyah, Nabila Dinda Akhiyar Waladi Alfurqan Alghifari, Hamzah Alim Kurniawan, Muhammad Amalia Harmin Ambarwati, Diah Amini, Sri Rodiatul Anam, M. Khairul Andriani, Widya Anggoro Sugeng Angkat, Puriandari Angraini, Wati Anjani, Sintiya Tri Apresto, Muhammad Haikal Apriyanto, Bambang Ardiansyah, Dedek ARIEF RIO MAULANA Arsa, Daniel Arsyad, Hanif Artika, Desma Ayu Arya Rudi Nasution Aryani, Reni Ashar, Rahmad Asmawati Asmawati As’ari, Hasim Atika, Rindi Benedika Ferdian Hutabarat Budi Yanto, Budi Bukhari Bukhari Bukhari Bukhari Busthom, Aby Yazid Al Candra Wijaya, Candra Cyntia Sauri Purba Dailami - Dawam Suprayogi dedek_00 Destiana, Opinur Dewi Hasanah Edi Saputra Edward Bahar Ekafitrianda, J. M. Eman Suparman Erlin, Fitri Erni Rouza, Erni Eva Lutfiah, Eva Fani, Khori Fuad Fariduddin, Fahriyan Fatih, Farrel Andhika Gajah, Ewin Sanjaya Gesit Thabrani Ginting, Yulia Wandani Gustami, Harmita Hadi, Muhammad Syahrul Hadi, Vanesha Astri Hamdani Hamdani Hamdani, Hamdani Hamganisyah, Fadhil Islah Hanif Hanif Harahap, Jagodang Harahap, Putri Husnul Khotimah Harahap, Wahit Gunadi Hariyanto, Arie Harmain, Harmain Hartawan, Muhammad Handru Hasanatul Iftitah Hayamansyah, Didi Hendra, Donny Hendreo, Chornolius Hendri Hermawan Adinugraha Hermawan, Bambang Herniyanti, Rina Hidayat, Hasannudin Hidayatullah, Muhammad Rizky Hildaini, Nur Amalia Hilvadani, Tita Hudamahya, Aulia Husen, Mohammad Saddam Husna, Latifatul Hutabarat, Benedika Ferdinan I Wayan Kertih I Wayan Lasmawan Ilham, Syarif Muhammad Indra Mawardi Irawan, Raihan Ismail Fahri Ismail Ismail Iwan Iwan Jannifar, A Jayadi Jayadi Jessica, Melia JP, Daisy Kartubi Kartubi Khaerunnisa', Siti Khairi, Miftahurrizqa Khoirul Umam Kosasih, Raihan Surya Ramadhan Kuraesin, Meyse Kusumawati, Arnim Lia Handayani, Lia M. Yemmardotillah Maharja, Riadnin Mardhotillah, Bunga Maulana, Rahmat Maulidin, Maulidin Mazta, Muhammad Arrafu Meliya, Meliya Miftahul Jannah Miftahul Khair Mizwar, Edi Molida, Dewi Muhaimin Yusof, Ku Abdul MUHAMMAD HANAPI Muhammad Iqbal FIrdaus, Muhammad Muhammad Razi Muhammad Razi A Murthadahadi, Murthadahadi Muttaqin Muttaqin Nahar, Syamsu Neneng Hasanah Neni, Neni Nia Pratiwi Nindy Raisa Hanum Novita Sari Novitayanah, Elisa Nurdin Nurdin Nurhayati Nurhayati Nurmahmudin, Resa Nurmahmudin Oktavani, Andrio Padang, Taufik Febriansah Pamungkas, Whilis Aziz Panji Panggeleng, Andi Mifta Farid PATRIA, ANDIKA Perdana, Yogi Prabowo, Dimas Wisnu Pratama Putra, Vernando Pratama, Jepri Priyanto Priyanto Putra, Ifon Driposwana Putri Ramadhani, Nanda Putri Z., Khairin Nisa Putri, Giska Amelia Putri, Nadilla Audya Qoirunnisa, Qoirunnisa Raboula, Andre Rahman Sastrawan B51109060 Rahmatina Aulia Rahmawati, Cut Rajasa, Azral Ahmad Rakhmyta, Yunie Amalia Ramadhani, Nanda Putri Rasyimah Rasyimah Renni Anggraini Rina Devianty, Rina Riyadh, Muhammad Rizal, Deri Rizky Maharja Rizqa Raaiqa Bintana Rosalinda, Mira Rusmiati Salahuddin Salahuddin Samsul Bahri Samsul Bahri Saphana, Najwa Aulia Saputra, M Ari Saputra, Rizki Sazali, Muhammad Siregar, Ade Safitri Siregar, Alifah Siregar, Alifah Salsabillah Siti Lestari Siti Maysarah Sofiana, Serly Subdi, M. Sumardi . Suseto, Al Ikhsan Bayu Syuhood B. Kooria Talib, Anggi Ahmad Tanjung, Iqbal Toliang, Ermina Tri Suratno Trinanda, Randi Triwibowo, Ananto tunnajah, Safina Turmizi, Turmizi Ulfa Khaira, Ulfa Usman Usman Utomo, Pradita Eko Prasetyo Wafi, Akhdan Al Wardani, Sari Wirawati, Sri Mukti Wiza, Rahmi Yanova, Shally Yohanes Adi Nugroho Yosi Riduas Hais Yulia, Vinna Yusnar, Cut Zainal Muttaqin Zk, Aldo Tri Ilham Zuhdi, Achmad