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All Journal ILTIZAM Journal of Sharia Economic Research Aksyana : Jurnal Akuntansi dan Keuangan Islam
A Tarmizi
UIN Sulthan Thaha Saifuddin Jambi
Religion Economics, Econometrics & Finance Education

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Peran Istri Nelayan Dalam Meningkatan Perekonomian Keluarga Di Kampung Laut, Tanjung Jabung Timur subhan muhammad; Hardi Nofriansyah Saputra; A Tarmizi
ILTIZAM Journal of Shariah Economics Research Vol. 6 No. 1 (2022): Iltizam Journal of Shariah Economics Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

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Abstract

This study aims to determine the role of the wife in improving the family economy, the form of the role or participation of the wife in helping to increase household income and the impact of the wife's dual role in improving the family economy. This research uses a descriptive qualitative approach. In this study using data analysis techniques such as data reduction, data collection, data presentation, and drawing conclusions. Based on the results of the study, it can be concluded that the driving factors or the background of the wife play a role in increasing the family economy, namely the husband's income is insufficient and the high cost of living. The wife's involvement in improving the family's economy is to provide opportunities for wives or housewives in the form of trading knowledge they have, skills they have and the ability to work in other places. The impacts include positive and negative impacts, the positive impacts can help increase family income, can help improve status in the family and build a sense of mutual understanding between family members. The negative impact is the social impact that is felt by the children, the attention and affection from their mother will decrease, and attention in terms of education is also greatly reduced because both parents work together.
Pengaruh Biaya Produksi, Penjualan dan Perputaran Total Aktiva Terhadap Laba Bersih (Studi Kasus Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020) Kurnia Sari Eka Putri; A Tarmizi; Khairiyani Khairiyani
Jurnal Akuntansi Vol 2, No 1 (2022): September
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/ajaki.v2i1.2924

Abstract

ABSTRAKTesis ini bertujuan untuk mengetahui pengaruh biaya produksi, penjualan dan perputaran total aset terhadap laba bersih pada perusahaan manufaktur makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018 -2020. Penelitian ini menggunakan variabel independen yaitu biaya produksi, penjualan dan perputaran total aset. Variabel dependen adalah laba bersih. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan manufaktur sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Tahun 2018 digunakan untuk membandingkan tahun 2019 dengan tahun 2020. Penelitian ini bersifat deskriptif dengan pendekatan kuantitatif. Modus statistik menggunakan analisis regresi linier berganda, uji t, uji f, dan analisis koefisien determinasi. Hasil penelitian ini menunjukkan bahwa biaya produksi dan penjualan berpengaruh terhadap laba bersih. Total asset turnover tidak berpengaruh terhadap laba bersih. Dengan menggunakan uji F diketahui bahwa variabel independen mempunyai pengaruh secara simultan terhadap variabel dependen. Perhitungan koefisien determinasi menunjukkan bahwa seluruh variabel independen sebesar 0,757 atau 75,7%, artinya laba bersih dapat dijelaskan oleh biaya produksi, penjualan dan total asset turnover (TATO) sebesar 75,5%. sedangkan sisanya sebesar 24,5% dapat dijelaskan oleh faktor lain seperti piutang, investasi jangka panjang dan lain-lain.Abstract This thesis aims to determine the effect of production costs, sales and total asset turnover on net income in food and beverage manufacturing companies listed on the Indonesia Stock Exchange in 2018 -2020. This study uses independent variables,  namely production costs, sales and total asset turnover. The dependent variable is net income. The data used in this study is secondary data in the form of financial statements of manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange in 2018-2020. The year 2018 is used to compare the years 2019 to 2020. This research is descriptive with a quantitative approach. Statistical mode using multiple linear regression analysis, t test, f test, and analysis of the coefficient of determination. The results of this study indicate that the cost of production and sales have an effect on net income. Total asset turnover has no effect on net income. By using the F test, it is found that the independent variable has a simultaneous influence on the dependent variable. The calculation of the coefficient of determination shows that all independent variables are 0.757 or 75.7%, meaning that net income can be explained  by production costs, sales and total asset turnover (TATO) of 75.5%. while the remaining 24.5% can be explained by other factors such as receivables, long-term investments andothers.
Co-Authors Hardi Nofriansyah Saputra Khairiyani Kurnia Sari Eka Putri subhan muhammad