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All Journal JEM: JURNAL EKONOMI DAN MANAJEMEN Equity: Jurnal Ekonomi
Mohamad Makrus
Sekolah Tinggi Ilmu Ekonomi Pertiba Pangkalpinang
Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Biaya Bahan Produksi, Biaya Pemasaran Dan Biaya Gaji Terhadap Profitabilitas Studi Kasus (Usaha Roti Bakery di Pangkalpinang Deri Kusma deni; Mohamad Makrus
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.117

Abstract

Abstact : Production costs are costs used in the production process consisting of direct raw materials and factory overhead costs. These production costs are also called product costs, which are costs that can be associated with a product, where these costs are part of the inventory. Marketing costs are all costs incurred in the context of marketing a product or merchandise, which costs arise from the time the product or merchandise is ready for sale until receipt of the sale proceeds into cash. Labor costs are costs incurred for workers or employees who can be physically traced into the manufacture of products and can also be traced easily or without consuming much expense. The problem Research is how the influence of the cost of production materials, marketing costs and salary costs on profitability, how the influence of the costs of production materials on profitability (ROA), how the influence of marketing costs on profitability, how the influence of salary costs on profitability (ROA). This Research purpose to determine the correlated of simultaneous costs of production materials, marketing costs and salary costs on profitability (ROA), partial correlated of production material costs, marketing costs and salary costs on profitability (ROA) Analysis of the data used in this research is multiple regression analysis, the coefficient of determination (R2) is 0.540 meaning that 54.0% of the variation in profitability can be explained by the variable costs of production materials, marketing costs and salary costs, while 46.0% from other factors not examined in this study. The F test results obtained the calculated F value of 12.522 is greater than the F table of 2.90 or a significance of 0,000 <α (0.05), the hypothesis states that the variable costs of production materials, marketing costs and salary costs correlated on profitability. Based on the t test that the variable costs of production materials and salary costs affect profitability while the variable marketing costs have no correlated on profitability Keywords: material production costs, marketing costs, salary costs, profitability
ANALISIS KINERJA KEUANGAN PT. TIMAH, TBK PERIODE 2016 - 2020 Mohamad Makrus
JEM Jurnal Ekonomi dan Manajemen Vol 7 No 2 (2021): JEM JURNAL EKONOMI DAN MANAJEMEN
Publisher : LPPM STIE PERTIBA Pangkalpinang

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Abstract

The company's financial performance is one measure of the company's success in an accounting period. One of the measures to assess financial performance is by using financial statement analysis. With a view to knowing the financial performance of PT. Timah Tbk. during 2016 to 2020, in this study the researchers used several financial statement analysis tools. The use of secondary data comes from the official website of the Indonesian stock exchange at the address https://www.idx.co.id/corporate-tercatat/laporan-keuangan-dan-tahun/, to retrieve financial data such as annual financial report data from 2016 to 2015. /d 2020. Quantitative descriptive analysis techniques using comparative financial statement analysis (comparative profit and loss and comparative balance) and financial statement ratio analysis consisting of (a) short-term liquidity, (b) capital structure and solvency, (c) returns on investment capital, (d) asset turnover, and (e) operating performance and profitability. The results showed that the net profit of PT. Timah Tbk. in 2016, 2017, and 2018 on a year-on-year (yoy) basis, with the previous year, generally experiencing an increase, but in 2019 and 2020 experiencing a decline. Financial performance of PT. Timah Tbk. seen from the net profit margin sequentially from 2016 to 2020 experienced fluctuations and the highest achievement was in 2017 and the lowest was in 2019. While the assets of PT. Timah Tbk. in 2016, 2017, 2018, and 2019 on a year-on-year (yoy) basis, with the previous year, generally experiencing an increase, but in 2020 it experienced a decline. Liabilities/debts of PT. Timah Tbk., in 2016 to 2020 on a year on years (yoy) basis with the previous year, in general, experiencing fluctuations. Equity/capital of PT. Timah Tbk., in 2016, 2017, and 2018 years on years (yoy) with the previous year in general increasing, but in 2019 and 2020 experiencing a decline
PENGARUH PAJAK DAERAH, TRANSFER PEMERINTAH PUSAT DAN BELANJA MODAL TERHADAP PENDAPATAN ASLI DAERAH PEMERINTAH KABUPATEN/KOTA DI PROVINSI JAWA TENGAH TAHUN 2021 Mohamad Makrus
JEM Jurnal Ekonomi dan Manajemen Vol 8 No 1 (2022): JEM JURNAL EKONOMI DAN MANAJEMEN
Publisher : LPPM STIE PERTIBA Pangkalpinang

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Abstract

This study aims to analyze the effect of local taxes, central government transfers, and capital expenditures on local revenue (PAD) of district/city governments in Central Java province. These variables are designed in an equation model. The type of data used in this study is secondary data in the form of cross-section data of 33 regencies/cities in Central Java province, in the form of district/city APBD posture data in Central Java province, namely in the form of pure APBD data, APBD realization received by dynamic archival information systems (SIKD). The results of the study conclude that simultaneously and partially there is a significant effect of local taxes, central government transfers, and capital expenditures on local revenue (PAD) of district/city governments in Central Java province in 2021. Partially the three variables have a positive and significant influence on original district/city revenue in Central Java province in 2021.
Co-Authors Deri Kusma deni