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The Effect Of Selling Expenses On Business Profit Of California Papaya Farm Owned By Mr. Iswan Hadi Winarto In Penanjung Panjang Atas Kabupaten Kepahiang Regency Sumantri, David Ajun; Afriani, Sulisti; Febliansa, Muhammad Rahman
Journal of Management, Economic, and Accounting Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i1.403

Abstract

This study aims to determine the effect of selling expenses on business profit in the California papaya enterprise owned by Mr. Iswan Hadi Winarto in Penanjung Panjang Atas Kabupaten Kepahiang Regency. The research uses a quantitative approach with a simple linear regression analysis method. Data were obtained from primary sources through direct observation and secondary data from sales notes and financial records covering the period 2022–2024. The variables used consist of selling expenses (X) and business profit (Y), with selling expenses including capital expenditure, packaging, harvesting wages, and distribution costs. The analysis was conducted using SPSS software to test normality, regression, coefficient of determination (R²), and partial significance (t-test). The results showed that selling expenses have a positive and significant effect on business profit with the simple linear regression, the result is Y = -65.519 + 1.268X + 125. The simple linear regression test indicated a significance value of 0.000 < 0.05 and a correlation coefficient (R) of 0.868, showing a very strong relationship between the two variables. The determination coefficient (R²) value of 0.746 means that 74.6% of business profit variation can be explained by selling expenses, while the remaining 25.4% is influenced by other factors not included in the model. This finding implies that efficient management of selling expenses—particularly in distribution and packaging—can substantially increase business profitability.
The Effect Of Employer Branding, Salary, And Work-Life Balance On Gen Z's Interest In Applying At Alfamart Modern Retail Store Cahay, Andika; Afriani, Sulisti; Nurzam, Nurzam
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 1 (2025): Oktober
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i1.439

Abstract

The purpose of this study was to determine the influence of employer branding, salary, and work-life balance on Gen Z's interest in applying at Alfamart modern retail stores. This research method uses quantitative descriptive research. This research was conducted in Bengkulu City. The sample in this study was 100 Gen Z individuals who were looking for work and applying for positions at Alfamart. The sampling technique used was purposive sampling. Data collection was conducted using a questionnaire with a Likert scale. The data analysis technique used was descriptive quantitative. The results of the study showed that there was a significant influence between employer branding on Gen Z's interest in applying for work at Alfamart with a t-value of 2.100 greater than the t-table of 1.66088 with a significance of 0.038 <0.05. Salary also influenced Gen Z's interest in applying for work at Alfamart with a t-value of 3.083> t-table of 1.66088 and a significance of 0.003 <0.05. In addition, there was a significant influence of work-life balance on Gen Z's interest in applying for work at Alfamart with a t-value of 2.717> t-table of 1.66088 with a significance of 0.008 <0.05. Simultaneously, there was an influence of employer branding, salary, and work-life balance simultaneously on Gen Z's interest in applying for work at Alfamart with an F-value of 19.064> F-table of 2.70 with a significance of 0.000 <0.05. The R-square value of 0.373 indicates that 37.3% of the variation in job application interest is explained by employer branding, salary, and work-life balance, while the remaining 62.7% is influenced by other factors.
Analysis Of Production Cost For Determining The Selling Price Of Broiler Chickens At Cv Kurnia Agung Babatan Anisa, Rici; Afriani, Sulisti; Hidayah, Nenden Restu
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1007

Abstract

This study aims to analyze the calculation of production cost as a basis for determining the selling price of broiler chickens at CV Kurnia Agung Babatan. The research was conducted using a descriptive quantitative method with a case study approach. Data were collected through observation, interviews, and documentation. The production cost was calculated using the Full Costing method, while the selling price was determined using the Cost Plus Pricing method with a profit margin of 25 percent. The results show that the total production cost incurred during the July–August 2025 period amounted to Rp403,025,155, with an average production cost of Rp22,722 per chicken. Based on the Cost Plus Pricing method, the ideal selling price should be Rp28,402 per chicken, but the actual selling price applied is Rp20,000 per chicken. This indicates that the company has not fully considered all production cost components in determining the selling price.
The Effect Of Traininig And Compensation On Employee Performance At Hotel Mercure In Bengkulu City Oktavia, Ferda; Afriani, Sulisti; Putra, Iswidana Utama
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.424

Abstract

The purpose of this study is to determine the effect of training on employee performance, to identify the effect of compensation on employee performance, and to analyze the combined effect of training and compensation on employee performance at Hotel Mercure in Bengkulu City. The results of this study indicate the regression equation Y = 15.637 + 0.109X₁ + 0.463X₂ + e, showing that training (X₁) and compensation (X₂) have a positive effect on employee performance (Y). The coefficient of determination (R² = 0.371) indicates that training and compensation together can explain 37.1% of the variation in employee performance, while the remaining 62.9% is influenced by other factors outside this study.Partial test results show that training has a positive but not significant effect on employee performance (tcount 1.054 < ttable 1.670; sig. 0.296 > 0.05), while compensation has a positive and significant effect (tcount 4.756 > ttable 1.670; sig. 0.001 < 0.05). Simultaneously, the F-test results show that training and compensation have a positive and significant effect on employee performance (sig. 0.001 < 0.05). Overall, improving the training system and providing appropriate compensation can enhance employee performance at Hotel Mercure Bengkulu City.
The Effect Of Recruitment, Training, And Compensation On Employee Performance At Bank Bengkulu Azhari, Nirman; Afriani, Sulisti; Putri, Lydia Gustina
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.443

Abstract

This research is motivated by the importance of human resource management in improving organizational performance, especially in the highly competitive banking sector. Bank Bengkulu as a regional financial institution is required to be able to optimize the performance of its employees through a selective recruitment process, relevant training, and a fair and motivating compensation system. These three aspects have a strategic role in creating a quality, productive, and loyal workforce to the organization. The objective of this study is to determine the influence of recruitment, training, and compensation both partially and simultaneously on the performance of Bank Bengkulu employees. The method used is a quantitative approach by distributing questionnaires to 30 respondents who are permanent employees of Bank Bengkulu. The data was analyzed using validity tests, reliability tests, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²) with the help of the SPSS version 26 program to test the hypotheses that had been formulated. The results showed that recruitment has a positive and significant effect on employee performance, training has a negative and significant effect, while compensation has a positive but not significant effect on employee performance. Simultaneously, these three variables have a significant effect on performance with an F count of 12.834 and an R² of 0.733, which means that 73.3% of the variation in employee performance is explained by these three variables.
Pengaruh Kepemimpinan Dan Sistem Shift Kerja Terhadap Work-Life Balance Karyawan SPBU Di Kecamatan Seluma Barat Listika, Listika; Afriani, Sulisti; Putra, Iswidana Utama
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 3 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i3.622

Abstract

Work-life balance is an important aspect in creating employee well-being, particularly in the service sector that implements shift work systems such as gas stations. The balance between work demands and personal life is strongly influenced by leadership style and work schedule arrangements. Inappropriate leadership and poorly managed shift work systems may lead to work stress, fatigue, and a decline in employees’ quality of life.The purpose of this study is to analyze the effect of leadership and shift work systems on employees’ work-life balance, both partially and simultaneously, at gas stations in West Seluma District. This study is expected to provide empirical evidence regarding the role of leadership and shift work arrangements in supporting the balance between employees’ work responsibilities and personal lives..This study employed a quantitative approach using a total sampling technique involving 35 respondents. Data were collected through questionnaires that had been tested for validity and reliability. Data analysis was conducted using multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination with the assistance of SPSS software.The results showed that leadership has a positive and significant effect on employees’ work-life balance (Sig = 0.043), and the shift work system also has a positive and significant effect (Sig = 0.000). Simultaneously, both variables significantly affect work-life balance, as indicated by an F value of 191.267 with a significance level of 0.000. The coefficient of determination (R²) value of 0.923 indicates that 92.3% of the variation in work-life balance is influenced by leadership and shift work systems. Therefore, supportive leadership and fair, proportional shift work arrangements are important factors in maintaining employees’ work-life balance at gas stations.