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All Journal Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Sari Ayu
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2010 – 2014. Immu Puteri Sari; Sari Ayu
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 5, No 3 (2019): Volume V No. 3 Oktober 2019
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v5i3.1582

Abstract

Salah satu tujuan utama perusahaan adalah untuk memaksimalkan nilai perusahaan. Nilai perusahaan merupakan persepsi investor terhadap tingkat keberhasilan perusahaan yang sering dikaitkan dengan harga saham. Penelitian ini bertujuan untuk melihat bukti empiris pada pengaruh ukuran perusahaan dan profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar dibursa efek indonesia. Ukuran perusahaan dan profitabilitas sebagai variabel independen sedangkan nilai perusahaan sebagai variabel dependen. Penelitian ini menggunakan data sekunder yaitu pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2014. Metode penelitian sampel yang digunakan dalam penelitian ini adalah purposif sampling, populasi dalam penelitian ini sebanyak 144 perusahaan sedangkan sampelnya sebanyak 24 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah uji Analisis deskriptif dan Asumsi klasik . Hasil penelitian menunjukan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan dengan nilai (0,104>0,05), sedang kan profitabilitas berpengaruh signifikan terhadap nilai perusahaan dengan nilai (0,036
Perhitungan Harga Pokok Produksi dengan Metode Full Costing untuk Menentukan Harga Jual Minuman Boba Brown Sugar pada Brand “Meenum” Sari Ayu; Suroso Suroso; Reza Agustur; Fadillah Ashary
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 4 No. 1 (2025): Januari : Inisiatif : Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v4i1.3601

Abstract

It is important to pay attention to the calculation of the cost of production, due to increasing competition between businesses, creating quality products at fairly competitive prices. This research aims to determine the calculation of the cost of production in determining the selling price of Boba Brown Sugar beverage products under the "Meenum" brand. The Full Costing method is a method of determining the cost of a product that takes into account all elements of production costs consisting of raw materials, direct labor costs and factory overhead costs, both fixed and variable. The selling price is obtained from the cost of production plus expected profit. With secondary data from the "Meenum" Brand beverage business. The results of the research state that the calculation of the cost of production produces a difference that influences the determination of the selling price.
Pembuatan Sabun Cuci Piring Ecobubbles di Kelurahan Kramat Jati: Pengabdian Vinda Cahya; Rachma Ikmaliya; Rahma Dania Larasaty; Rizky Yulia Nuraini; Sari Ayu; Shafaersa Saefullah; Siti Rahmaniyanti; Via Erista Nurjannah; Wardatul Ajwa; Wirdatul Laila Rohmah; Yansasni; Mayarni
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2160

Abstract

Household chemical pollution is a global concern, and one solution is producing eco-friendly dishwashing soap. This community engagement activity aimed to empower women of the PKK RW 02, Kramat Jati, East Jakarta, through training on making “Eco Bubbles” soap using simple ingredients: texapon, salt, and water. A participatory and demonstrative method was applied through initial observation, hands-on training, and evaluation via pre- and post-tests. Results showed 92% of participants understood the soap-making process, and 78% could perform it independently. The program also boosted participants’ confidence and encouraged household entrepreneurship. Success factors included high enthusiasm, strong teamwork, locally available materials, and community support, despite challenges like limited training time and low digital literacy. In conclusion, the activity effectively built new skills and created opportunities for sustainable micro-enterprises, with potential for replication in other areas to support eco-friendly households.
Analisis Penentuan Komisi Asesor dan Margin Keuntungan Berdasarkan Harga Pokok Penjualan pada PT Adhi Prima Potensia Desember 2024 Sari Ayu; Asrah Tandirerung Ranteallo
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 3 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i3.5475

Abstract

This study aims to analyze the influence of assessor commissions and profit margins on the Cost of Goods Sold (COGS) at the consulting service company PT Adhi Prima Potensia during the period of January–December 2024. Consulting firms are unique in that they do not produce physical goods but instead offer expertise-based services, making accurate cost management—particularly in determining COGS—crucial for establishing fair assessor commissions and achieving sustainable profit margins. This research uses a quantitative approach with a descriptive method, collecting data through documentation and interviews regarding the 41 types of consulting services provided by the company. The analysis technique employed is multiple linear regression using SPSS version 25. The results of the study show that both assessor commissions and profit margins significantly impact COGS, both individually (partially) and together (simultaneously). These findings underscore the importance of precise COGS calculations in maintaining cost efficiency, distributing fair compensation, and ensuring the long-term profitability of the company. By highlighting the interconnectedness of commissions, profit margins, and COGS, the study provides valuable insights into how consulting firms can better manage their pricing strategies and cost structures. This research is expected to serve as a useful reference for managerial decision-making, particularly in cost management and strategic pricing, ultimately contributing to the overall growth and sustainability of consulting service firms.
Co-Authors Asrah Tandirerung Ranteallo Fadillah Ashary Immu Puteri Sari Mayarni Rachma Ikmaliya Rahma Dania Larasaty Reza Agustur Rizky Yulia Nuraini Shafaersa Saefullah Siti Rahmaniyanti Suroso suroso Via Erista Nurjannah Vinda Cahya Wardatul Ajwa Wirdatul Laila Rohmah Yansasni