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Pengaruh Biaya Produksi, Biaya Operasional dan Penjualan terhadap Laba Bersih (Studi pada Sub Sektor Food And Beverage di Bursa Efek Indonesia Periode 2017-2021) Victor Prasetya; Suripto Suripto; Saras Meilia Puspitasari
Journal on Education Vol 5 No 1 (2022): Journal on Education: Volume 5 Nomor 1 Tahun 2022
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan memperoleh bukti empiris pengaruh biaya produksi, biaya operasional dan penjualan terhadap laba bersih di perusahaan sub sektor food and beverage yang terdaftar di BEI. Pada penelitian ini digunakan teknik pengambilan sampel purposive sampling, diperoleh laporan keuangan 21 perusahaan sampel selama lima tahun. Total sampel penelitian adalah 105 data. Hasil penelitian ini menunjukkan bahwa secara parsial variabel biaya produksi tidak berpengaruh terhadap laba bersih. Variabel biaya operasional berpengaruh terhadap laba bersih Varibel penjualan berpengaruh terhadap laba Secara simultan variabel biaya produksi, biaya operasional dan penjualan berpengaruh terhadap laba. Uji koefesien determinasi menunjukkan adjusted R square sebesar 0,384. Hal ini menunjukkan bahwa variabel yang diteliti yaitu biaya produksi, biaya operasional dan penjualan memberikan pengaruh terhadap laba bersih sebesar 38,4%. Sisanya sebesar 61,6% dijelaskan oleh sebab-sebab lain di luar model.
Impact of Green Marketing Mediating Brand Love on Purchasing Decisions for Batik MSME Products in Central Java Syafi'ah; Victor Prasetya; Melan Susanty Purnamasari; Oki Anggraeni Oki; Reza Rahmadi Hasibuan Reza
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 7 No. 1 (2024): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v7i1.1279

Abstract

In an era where consumers are increasingly aware of the importance of sustainability, Batik SMEs in Central Java find themselves in a strategic position to leverage the trend of Green Marketing as a tool to enhance their competitiveness. The objective of this research is to analyze the impact of green marketing mediating the relationship between brand love and purchasing decisions in Batik Micro, Small, and Medium Enterprises (UMKM) in Central Java. The total population of manufacturing company employees in Central Java in 2022 is approximately 465.654. Using the Slovin's formula, a sample of 219 Actor and MSME Batik Consumers was obtained with a confidence level of 5%. A purposive random sampling technique was applied to select a sample of Actor and Batik MSME Consumers, thereby ensuring good representation of the various Batik MSMEs in Central Java. To analyze the data and test the research hypothesis, the Mediation Regression method was used with the help of SPSS software. The results of this research are that brand love has a significant and positive influence on purchasing decisions, then green marketing mediates the relationship between brand love and purchasing decisions among Batik MSMEs in Central Java.
Unlocking Competitive Advantage: Key Moderating Factors for MSMEs Amidst the COVID-19 Era Arum Wahyuni Purbohastuti; Yulia Nur Hasanah; Victor Prasetya; Sabil Sabil; Reza Rahmadi Hasibuan
International Journal of Business and Quality Research Vol. 2 No. 04 (2024): October - December, International Journal of Business and Quality Research (IJ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v2i04.1219

Abstract

COVID-19 hit Indonesian MSMEs worst (MSMEs). Only flexible MSMEs survived market upheavals. Customers want innovation. Market and entrepreneurial orientation effect SME competitiveness and marketing performance (SMEs). This study analyzes whether a competitive advantage could reduce the effects of market orientation and entrepreneurial orientation on pandemic firm performance. PLSE (PLS) (PLS). Statistics described responders. Gender, age, and education differ. Questionnaires found 104 MSMEs. Sector, location, length, starting capital, number of employees, monthly turnover, funding sources, and business ownership permits. EO and CA lower BP, while MO does not, the study found. MO promotes CA. CA doesn't affect MO and EO's BP.
Financial Risk Management Impact on Islamic Bank Performance Mediated by Earnings Quality Moderated Governance Literacy Heni Purwantini; Victor Prasetya; Mutia Pamikatsih; Muhammad Shahid Khan
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 9 No. 1 (2026): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v9i1.3644

Abstract

This study examines the influence of financial risk management on the performance of Islamic banks with earnings quality as a mediating factor and governance literacy as a moderating factor. The research is grounded on the phenomenon whereby the need for financial management and accounting integration for explaining the sustainable performance of Islamic banking institutions is high. A quantitative approach was utilized whereby primary data were collected from Islamic commercial banks and Islamic rural banks throughout the archipelago of Indonesia. The collected data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate the direct and indirect relationships of the variables. The study established that financial risk management positively and significantly influences the performance of Islamic banks. Moreover, it was established that financial risk management and performance relationship is positively and significantly mediated by earnings quality, indicating that with better financial reporting quality, performance is enhanced as a result of effective risk management. However, governance literacy does not significantly moderate the relationship between financial risk management and performance. The results imply that the quality of internal financial control systems and the accounting system is more critical to driving performance than governance knowledge. The research adds to the body of knowledge by advancing risk management theory by incorporating accounting-based mechanisms, providing empirical feedback to bank managers and regulators aiming to reinforce the financial sustainability of Islamic banking institutions.