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All Journal IDEAS: Journal on English Language Teaching and Learning, Linguistics and Literature Jurnal Cendekia : Jurnal Pendidikan Matematika YUME : Journal of Management JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Bisnis, Manajemen, dan Ekonomi Koordinat : Jurnal Pembelajaran Matematika dan Sains Jurnal Manajemen Jurnal Manajemen Innovative: Journal Of Social Science Research Al-Aqlu : Jurnal Matematika, Teknik dan Sains EDUCATIONAL: Jurnal Inovasi Pendidikan dan Pengajaran
Yuda Satria Nugraha
Program Studi Manajemen Universitas Andi Djemma Palopo
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Penerapan Operasi Matriks pada Analytical Hierarchy Process dalam Pemilihan Kedai Kopi di Kota Palopo Nugraha, Yuda Satria; Putri Uleng, Budiarti; Mahfuddin, Musyrifah
MAMEN: Jurnal Manajemen Vol. 2 No. 3 (2023): Juli 2023
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v2i3.2308

Abstract

The coffee shop is a culinary business that is growing rapidly in Palopo City. Each coffee shop has its own characteristics and advantages which are used as an attraction to consumers. The purpose of this research is to determine the priority order of consumers in choosing a coffee shop in Palopo City. This research is a quantitative descriptive study with a sample of 3 respondents using a purposive sampling technique. In the data collection process, this study used a questionnaire to collect information in the form of respondents' preferences for the alternatives and criteria being compared. The research method used is the Analytical Hierarchy Process (AHP) which is an analytical method that uses a series of matrix operations to determine the priority order of alternatives based on several criteria with a series of matrix operations to obtain a decision. The results showed that the priority order of the respondents in choosing a coffee shop was based on the factors of variance and taste, location convenience, price affordability, and quality of service, while the priority order of the selected coffee shops was: (1) Kopikoma (38.63% ), (2) Etika (29.79%), (3) Epilog (10.52%), (4) Janji Jiwa (10.44%), and (5) Figura (9.62%).
PENGARUH KEAKTIFAN BERORGANISASI DAN MOTIVASI BELAJAR TERHADAP PRESTASI BELAJAR MAHASISWA FEB UNIVERSITAS ANDI DJEMMA PALOPO Nugraha, Yuda Satria; Erwina, Erwina; Marcela, Marcela; Sarfani, Andi; Frisilia, Tria
EDUCATIONAL : Jurnal Inovasi Pendidikan & Pengajaran Vol. 5 No. 3 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/educational.v5i3.6762

Abstract

This study aims to examine the influence of organizational involvement and learning motivation on the academic achievement of students in the Faculty of Economics and Business (FEB) at Andi Djemma University, Palopo. The background of this research is based on the significance of student engagement in organizational activities and a high level of learning motivation as supporting factors for academic success. These two variables are believed not only to shape academic competencies but also to develop non-academic skills that are relevant to the demands of the professional world. This research employs a quantitative approach. The population consists of all students of FEB at Andi Djemma University, with a sample of 50 respondents selected using a simple random sampling technique. The instrument used in this study is a questionnaire distributed randomly to students. The collected data were analyzed using multiple linear regression to determine the simultaneous and partial effects of the independent variables on the dependent variable. The results indicate that organizational involvement and learning motivation simultaneously have a positive and significant influence on students' academic achievement. Partially, both organizational involvement and learning motivation also exhibit a positive and significant effect on academic performance. These findings suggest that a combination of active participation in organizational activities and strong learning motivation may serve as key factors in enhancing students' academic achievement. ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh keaktifan berorganisasi dan motivasi belajar terhadap prestasi belajar mahasiswa Fakultas Ekonomi dan Bisnis (FEB) Universitas Andi Djemma Palopo. Latar belakang dari penelitian ini didasari oleh pentingnya keterlibatan mahasiswa dalam kegiatan organisasi serta motivasi belajar yang tinggi sebagai faktor pendukung keberhasilan akademik. Kedua variabel ini diyakini tidak hanya membentuk kompetensi akademik, tetapi juga mengembangkan kemampuan non-akademik yang relevan dengan kebutuhan dunia kerja. Penelitian ini menggunakan pendekatan kuantitatif. Populasi penelitian yaitu seluruh mahasiswa FEB Universitas Andi Djemma Palopo, dengan jumlah sampel sebanyak 50 responden yang dipilih melalui teknik simple random sampling. Instrumen yang digunakan berupa kuesioner yang disebarkan secara acak kepada mahasiswa. Data yang diperoleh dianalisis dengan teknik analisis regresi linear berganda untuk mengetahui pengaruh simultan dan parsial dari kedua variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa secara simultan, keaktifan berorganisasi dan motivasi belajar berpengaruh positif dan signifikan terhadap prestasi belajar mahasiswa FEB Universitas Andi Djemma Palopo. Secara parsial, baik keaktifan berorganisasi maupun motivasi belajar juga memiliki pengaruh positif dan signifikan terhadap prestasi belajar mahasiswa. Temuan ini mengindikasikan bahwa kombinasi antara aktivitas organisasi dan dorongan belajar yang kuat dapat menjadi faktor kunci dalam meningkatkan prestasi akademik mahasiswa.
PENERAPAN KONSEP FUNGSI LINEAR DALAM EKONOMI DAN BISNIS: Application of Linear Function Concept in Economics and Business Nugraha, Yuda Satria
Al-Aqlu: Jurnal Matematika, Teknik dan Sains Vol. 2 No. 1 (2024): Januari 2024
Publisher : Yayasan Al-Amin Qalbu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59896/aqlu.v2i1.49

Abstract

This research aims to determine the application of linear function concept in economics and business. A linear function is the simplest function because it only has one independent variable and has a power of one. This research is qualitative research that uses a literature study method with an exploratory approach. Data collection techniques are carried out by collecting valid secondary data sources from books, scientific journals and the internet. The research results show several linear function models, namely the demand function Qdx = -a.Pdx +b , the supply function Qsx = a.Psx +b , the market balance point from the linear equation Pdx = Psx , the consumption function C = C0 + cY , the savings function S = C0 + (1 - c ) Y, and the production cost function TC = TFC + TVC.
The Role of Cost Structure in Decision Making: A Systematic Literature Review Nugraha, Yuda Satria
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4986

Abstract

Purpose: This study explores how cost structure analysis supports managerial decisions, aiming to enhance strategic and relevant cost accounting practices across diverse business sectors. Methodology/approach: This research uses the Systematic Literature Review (SLR) method based on the PRISMA protocol. Literature was retrieved from the Scopus and Web of Science databases for the period 2015-2025, with a focus on articles that discuss the relationship between cost structure, accounting information, and managerial decision making. Results/findings: The review highlights diverse cost analysis approaches—ABC, TDABC, optimization, and environmental modeling—that support strategic decisions. Despite benefits in pricing and resource allocation, challenges like data inconsistency and system complexity persist. Findings stress the importance of adaptable, integrated systems for effective cost management in dynamic environments. Conclusion: This study highlights the strategic role of cost structure analysis in managerial decision-making, supporting pricing, planning, and resource efficiency. Despite varied approaches like ABC and TDABC, challenges persist, data inconsistency, complexity, and limited organizational capacity. The findings stress the need for adaptive, tech-driven cost systems. Limitations: This study is limited to ten articles from Scopus and WoS, potentially restricting generalizability across industries, regions, and evolving cost structure practices. Future research should explore broader sectors to enhance the relevance and applicability of cost analysis in dynamic business environments. Contribution: This study contributes to managerial accounting by guiding practitioners, researchers, and educators in enhancing cost structure analysis for strategic decision-making across various industries.
Co-Authors Aditya, Didi Chandra Adri Kalatiku Alfiansyah, Arya Ananda, Dwi Anita Susanti Anul, Eugaria Auli Irfah Budiarti Putri Uleng citra, Citra Danayasa, Gede Agus Dar, Mutmainna Eka Febrianti, Eka Erwina Erwina, Erwina Frisilia, Tria Mahfuddin, Musyrifah Marcela, Marcela Nurjannah Nurjannah Nurjannah Predika, Komang Sastra Purwadi, Tri Putri, Tria Manda Rahyuni, Kadek Elvy Renaldi Renaldi S, Mawar Angraini Safira, Alma Sarfani, Andi Sari, Vhera Artika Ummi Kulsum Uun Lestari Vincent, Deva Recard Widiari, Made Wulan Guritno