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All Journal Balance : Jurnal Akuntansi dan Manajemen Cenderabakti: Jurnal Pengabdian Kepada Masyarakat Tamalanrea: Journal of Government and Development
Iriando Wijaya
School of Business, IPB University
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Balance : Jurnal Akuntansi dan Manajemen

 1 
Pengaruh Transfer Pembelajaran dan Self Efficacy terhadap Kesiapan Kerja Mahasiswa Pasca Magang Sitompul, Fanny KT; Ahlia, Isma Shalihi; Wijaya, Iriando
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1029

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh transfer pembelajaran dan self-efficacy terhadap kesiapan kerja mahasiswa S1 Manajemen Fakultas Ekonomi dan Bisnis Universitas Cenderawasih yang telah menyelesaikan program magang. Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah responden sebanyak 131 orang. Instrumen diuji validitas dan reliabilitasnya, sementara data dianalisis melalui uji normalitas, multikolinearitas, heteroskedastisitas, regresi linier berganda, dan ANOVA. Hasil penelitian menunjukkan bahwa self-efficacy berpengaruh signifikan terhadap kesiapan kerja mahasiswa, sedangkan transfer pembelajaran tidak memiliki pengaruh signifikan. Nilai koefisien determinasi (R²) sebesar 0,657 mengindikasikan bahwa kedua variabel secara simultan mampu menjelaskan 65,7% variabilitas kesiapan kerja. Temuan ini menekankan pentingnya strategi penguatan self-efficacy dalam kurikulum pendidikan tinggi serta perlunya optimalisasi program magang agar mendorong refleksi dan penerapan pembelajaran secara efektif dalam konteks dunia kerja.   This study aims to analyze the influence of learning transfer and self-efficacy on the job readiness of undergraduate Management students at the Faculty of Economics and Business, Cenderawasih University, who have completed an internship program. Employing a quantitative approach, the study involved 131 respondents. The instruments were tested for validity and reliability, and data were analyzed using normality, multicollinearity, heteroscedasticity tests, multiple linear regression, and ANOVA. The results reveal that self-efficacy significantly affects students' job readiness, whereas learning transfer does not show a significant effect. The coefficient of determination (R²) value of 0.657 indicates that both variables collectively explain 65.7% of the variance in job readiness. These findings highlight the importance of strengthening self-efficacy through curriculum design and underscore the need to enhance internship programs that promote reflective learning and effective application of knowledge in the workplace  
Analisis Break Even Point Dengan Sensitivitas Harga Pada Usaha Budidaya Tanaman Nilam Ahlia, Isma Shalihi; Sitompul, Fanny KT; Wijaya , Iriando
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1030

Abstract

Penelitian ini bertujuan untuk menganalisis kelayakan finansial usaha budidaya tanaman nilam di Desa Kombungo, Kabupaten Muna, dengan pendekatan analisis Break Even Point (BEP) dan sensitivitas harga. Metode yang digunakan adalah pendekatan kuantitatif deskriptif melalui observasi lapangan, wawancara terstruktur, dan dokumentasi untuk memperoleh data primer dan sekunder. Analisis dilakukan menggunakan pendekatan Cost-Volume-Profit (CVP) dengan simulasi skenario harga jual. Hasil penelitian menunjukkan bahwa usaha tetap menghasilkan keuntungan pada seluruh skenario harga, dengan biaya produksi sebesar Rp 331.267/kg dan volume BEP jauh di bawah kapasitas produksi aktual (150 kg). Bahkan pada skenario penurunan harga 20%, titik impas tetap berada di bawah 1 kg, menunjukkan ketahanan usaha terhadap volatilitas pasar. Rasio R/C tercatat selalu di atas 1, dengan nilai tertinggi mencapai 6,34. Secara praktis, penelitian ini menyajikan model analisis sederhana dan aplikatif yang dapat digunakan oleh petani skala kecil dalam mengelola risiko usaha dan menentukan strategi harga. Dari sisi teoritis, penelitian ini mengisi kesenjangan literatur dengan mengintegrasikan analisis BEP dan sensitivitas harga berbasis data empiris petani individu di kawasan Indonesia Timur.   This study aims to analyze the financial feasibility of patchouli cultivation in Kombungo Village, Muna Regency, using Break Even Point (BEP) and price sensitivity analysis. The research employs a descriptive quantitative approach with direct field observations, structured interviews, and document analysis to collect both primary and secondary data. Financial data were processed using the Cost-Volume-Profit (CVP) approach to calculate BEP and simulate multiple pricing scenarios. The results show that the enterprise remains profitable across all tested price ranges, with production costs reaching IDR 331,267/kg and minimum BEP volumes far below actual production capacity (150 kg). Even with a 20% price drop, the BEP remains below 1 kg, indicating high resilience to market volatility. The Revenue/Cost ratio consistently exceeds 1, with a maximum of 6.34 at peak prices. This study contributes practically by offering a simple and adaptable model for micro-scale farmers to forecast market risks and determine pricing strategies. Theoretically, it bridges the research gap by integrating BEP and price sensitivity using empirical data from individual farmers in Eastern Indonesia, a context largely underexplored in previous studies.
Co-Authors Agustin, Sheilla Putri Ahlia, Isma Shalihi Aprianto Lalang Kuddy Harju, Leon M. Harju, Leon Mitra Insoraky, Wilhelmina A. Insoraky, Wilhemina Arafusau Manalu, Palti Payokwa, Musa K Payokwa, Musa K. Sitompul, Fanny Kristin Tantyah