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All Journal ATRABIS: Jurnal Administrasi Bisnis (e-Journal) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Linda Daniati Melinda
Politeknik LP3I Bandung
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Media Sosial dan E-commerce sebagai Solusi Tantangan Pemasaran Pada Masa Pandemi Covid-19 (Studi Kasus : UMKM Warung Salapan) Teti Sumarni; Linda Daniati Melinda; Rita Komalasari
ATRABIS Jurnal Administrasi Bisnis (e-Journal) Vol 6 No 2 (2020): Vol 6 No 2 (2020): ATRABIS: Jurnal Administrasi Bisnis (e-Journal) - Desember 202
Publisher : Program Studi Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/atrabis.v6i2.489

Abstract

Dalam situasi pandemi Covid-19, kelompok usaha kecil, mikro, dan ultramikro paling rentan terdampak. Usaha makanan yang menanggung dampak terberat karena pandemi terutama disebabkan karena tidak semua pemilik usaha mengenal pemasaran menggunakan platform online. Pandemi ini memaksa pemilik usaha untuk beralih strategi pemasaran, promosi dan transaksi dari konvensional menjadi digital. Penelitian ini bertujuan untuk membantu usaha kecil, khususnya UMKM Warung Salapan untuk dapat menjawab tantangan pemasaran selama masa Pandemi Covid-19. Metode penelitian yang digunakan adalah penelitian kualitatif deskriptif dengan observasi partisipatif. Hasil dari penelitian adalah pembuatan logo, stiker, akun google, akun WhatsApp Business, Instagram dan Akun Gofood. Harapannya adalah pemilik usaha Warung Salapan dapat meningkatkan penjualannya pada saat pandemi Covid-19.
Implementasi Penjualan Kredit Terhadap Laba Perusahaan Periode 2009 – 2018 PT Sumber Alam Cipta Makmur Abadi Teti Sumarni; Linda Daniati Melinda; Sheni Romdiah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 1 (2020): JRAK JANUARI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This study aims to determine the effect of credit sales on corporate profits of PT. Sumber Alam Cipta Makmur Abadi Period 2009-2018. The data used in this study are secondary data sources in the form of credit and profit sales data from the financial statements of PT. Sumber Alam Cipta Makmur Abadi company period 2009-2018. The object of this research is PT. Sumber Alam Cipta Makmur Abadi. This type of research is quantitative research. This study uses a simple linear regression analysis method with the classic assumption test and hypothesis test. Data were collected by library research and documentation and analyzed using the SPSS version 23 application. The results of this study are credit sales affect earnings, namely credit sales variable of 0,000, which means <0.05, Based on the table above is the results of processed correlation data, It appears that the correlation coefficient correlation value or R = 0.952 or positive value indicating that sales credit has a strong relationship to profit increase of 0.952 or close to 1. While the coefficient of determination (R2) of 0.906, which means that 90.6% of credit sales are influenced by profit, while the remaining 9.4% is influenced by other variables not included in this study. The conclusion of this study is based on a simple linear regression test, meaning that the sale of credit obtained by the company can be used to measure the good or bad performance of the purchasing team and the performance of the sales team in managing all the company's resources. However, between the two teams, sales performance is the most important, because sales are the profit-making within the company
Beban Piutang Tak Tertagih yang berpengaruh kepada tingkat Profitabilitas Pada PT Holcim Indonesia Tbk Tahun 2009 - 2017 Teti Sumarni; Linda Daniati Melinda; Agie Nurmansyah
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 6 No 2 (2020): JRAK JULI 2020
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Abstract

This study aims to determine the effect of uncollectible receivables on profitability at PT Holcim Indonesia Tbk. Period 2009 - 2017 Every company is trying to get a large profit and investors want their investment to continue to increase, the company will increase by controlling uncollectible receivables so well that there is an increase in the company's profitability, one of the indicators is a stable profitability (Net Profit Margin) or even always decreases. Researchers use quantitative research methods. The technique used in sampling is Nonprobability Purposive Sampling. Nonprobability Purposive Sampling is a sampling technique with certain considerations. To collect data, use documentation. The analysis technique used in this study is simple linear regression analysis. The effect of uncollectible receivables on the profitability obtained results and conclusions can be made from the calculation results, namely the significance value for uncollectible receivables at share price is 0.003> 0.05. Thus the hypothesis is accepted. it means that the Uncollectible Cost affects the profitability. the magnitude of adjusted R2 value is 0.727 which means that the variability of the dependent variable that can be explained by the variability of the independent variable is 72.7% while the remaining 27.3% is explained by other variables not included in the regression model.
Co-Authors Agie Nurmansyah Komalasari, Rita Sheni Romdiah Sumarni, Teti