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All Journal Jimma : Jurnal Ilmiah Manajemen Muhammadiyah Aceh Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Marlizar Marlizar
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Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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The Role of Mediation Capital Expenditures on the Relationship between Regional Original Income and Regional Financial Performance Growth: Empirical Evidence Panel Data in Aceh Surna Lastri; Marlizar Marlizar; Maidar Maidar
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.5273

Abstract

The main objective of this study is to examine the mediating role of capital expenditures on the effect of local revenue on the growth of regional financial performance. Data collection uses secondary data obtained from the Financial Supervisory Agency (BPK) Audit Results Report (LHP) in the Financial Reports of City Districts in Aceh Province for period 2015-2019. The population in this study includes all districts/cities in Aceh Province, totaling 23 districts/cities from 2015-2019, with the number of samples taken using the census sampling technique as many as 23 districts/cities. Technical data analysis using panel data regression with the help of Eviews 10 software and Microsoft Office Excel 2019. This study indicates that regional original income has a significant effect on capital expenditure and capital expenditure also has a significant effect on financial performance growth. Capital expenditures can mediate local government revenue on the growth of regional financial performance. Original regional income does not directly affect the improvement of regional financial performance in districts/cities in Aceh Province. This study uses capital expenditure as a mediating variable on the effect of original local government revenue on improving regional financial performance. In contrast, previous studies used capital expenditure as an endogenous variable on regional financial performance. This research recommends to the district/city governments in Aceh province to increase continuously local revenue by optimizing the potential of natural resources, human resources, and capital resources.
STRATEGI PEMASARAN KOPI USAHA DAGANG (UD) GAYO LUES COFFEE Marlizar Marlizar; Nia Sutri Daini
Jimma : Jurnal Ilmiah Manajemen Muhammadiyah Aceh Vol 12, No 1 (2022): Edisi Januari - Juni 2022
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/jimma.v12i1.1595

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pemasaran pada UD. Gayo Lues Coffee. Penelitian ini merupakan penelitian deskriptif kualitatif dan pengumpulan data menggunakan teknik wawancara dan obervasi. Analisis data menggunakan analisis SWOT, yaitu teknik analisis yang digunakan untuk mengevaluasi kekuatan (strengths), kelemahan (weaknesses), peluang (opportunities) dan ancaman (threats) untuk menentukan strategi pemasaran. Hasil penelitian menunjukan bahwa faktor kekuatan UD. Gayo Lues Coffee memiliki mitra resmi dan kerja sama dengan pihak dinas pertanian, perkantoran dan pihak swasta lain, harga yang di tawarkan relatif normal, kualitas produk kopi yang baik dan teknologi mesin yang sangat baik. Faktor kelemahan UD. Gayo Lues Coffee adalah belum memaksimalkan strategi pemasaran seperti kurangnya peromosi, brand yang belum begitu terkenal, manajemen internal masih bersifat tradisional, belum memiliki performance on-time yang baik. Faktor peluang UD. Gayo Lues Coffee adalah banyaknya orang yang membuka usaha seperti warkop, restauran, dan hotel, kualitas produk di akui konsumen, teknologi mesin yang sangat baik. Faktor ancaman UD. Gayo Lues Coffee adalah adanya persaingan yang sangat ketat keterbatasan strategi pemasaran, dan dan pandemi Covid-19. Hasil penelitian ini merekomendasikan strategi pemasaran yang di dapat diterapkan oleh UD. Gayo Lues Coffee yaitu pemasaran dengan cara word of mouth, pemasaran langsung dari pabrik ke konsumen, dan pemasaran dari pabrik ke pedagang.
Co-Authors Maidar Maidar Nia Sutri Daini Surna Lastri