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Pengaruh Kebijakan Perlakuan Selisih Kurs dalam Laporan Keuangan dan Indikator Keuangan Positif terhadap Laba pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016 Zefriyenni, Zefriyenni
JUSIE (Jurnal Sosial dan Ilmu Ekonomi) Vol. 3 No. 01 (2018): JUSIE (Jurnal Sosial dan Ilmu Ekonomi)
Publisher : Jurusan PIPS FKIP UMMY Solok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36665/jusie.v3i01.162

Abstract

This study aims to test "The influence of the wise treatment of foreign exchange differences in financial statements and positive financial indicators on earnings in Pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2012-2016. The population of this study were all Pharmaceutical companies listed on the Indonesia Stock Exchange in the 2012-2016 period. Samples used were 6 companies based on purposive sampling method. Data analysis method used is Multiple Regression using SPSS Version 21.0 for Windows software. Based on the empirical results of the study, it was found that (1) the foreign exchange difference did not have a significant effect on the profits of the pharmaceutical company. (2) Earning PerShare partially had a significant effect on the profits of the pharmaceutical company) Changes in Revenue partially have no significant effect on the profits of Pharmaceutical companies. Variables Exchange rates, EPS, Changes in Revenue, TAK together - influence the sigmifikan of company profits, with a contribution of 84.6% while the remaining 15.4% is influenced by other variables not examined.
Ukuran Perusahaan Memoderasi Pengaruh Struktur Modal dan Kinerja Keuangan Terhadap Nilai Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Fransiska, Winda; Zefriyenni, Zefriyenni; Crefioza, Omia
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 1 (2025): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i1.377

Abstract

Sektor industri dasar dan kimia mengalami fluktuasi signifikan dalam beberapa tahun terakhir, terutama pada 2023, yang ditandai dengan penurunan nilai perusahaan. Sektor ini memiliki risiko tinggi karena nilai perusahaan yang cenderung tidak stabil. Fluktuasi tersebut dipengaruhi oleh berbagai faktor internal, seperti struktur modal, kinerja keuangan, dan ukuran perusahaan. Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal dan kinerja keuangan terhadap nilai perusahaan, serta peran ukuran perusahaan sebagai variabel moderasi pada perusahaan sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Struktur modal diukur dengan Debt to Equity Ratio (DER), kinerja keuangan dengan Return on Asset (ROA), nilai perusahaan dengan Price to Earnings Ratio (PER), dan ukuran perusahaan diukur menggunakan Ln (total aset). Sampel terdiri dari 42 perusahaan yang dipilih dengan teknik purposive sampling, menggunakan data sekunder berupa laporan keuangan. Teknik analisis data menggunakan regresi linier berganda dan regresi moderasi (Moderated Regression Analysis/MRA). Hasil penelitian menunjukkan bahwa struktur modal tidak berpengaruh signifikan terhadap nilai perusahaan, sementara kinerja keuangan berpengaruh signifikan. Ukuran perusahaan mampu memoderasi pengaruh struktur modal dan kinerja keuangan terhadap nilai perusahaan.
Konsep Biaya Produksi Produk Pertanian dan Pangan Dona, Marza; Harfan, Syakhroni; Zefriyenni, Zefriyenni
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.9968

Abstract

Penelitian bertujuan untuk mengkaji konsep biaya produksi dalam industri pangan dan pertanian. Pemahaman yang mendalam tentang konsep biaya produksi tidak hanya membantu petani, atau perusahaan yang bergerak di bidang pertanian untuk menentukan harga jual yang kompetitif, tetapi juga berfungsi sebagai metode penghitungan margin keuntungan, dan mengefisienkan operasional. Penelitian ini ditulis menggunakan metode Systematic Literature Review (SLR) yang bermanfaat untuk mengidentifikasi, mengevaluasi, dan menyimpulkan hasil penelitian terkait topik yang dikaji secara sistematis dan terstruktur. Dalam pelaksanaannya, penelitian ini menggunakan model PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses), yang bertujuan untuk memastikan transparansi, dan akuntabilitas dalam setiap tahapan proses SLR. Hasil penelitian menunjukkan bahwa Hasil penelusuran jurnal terindeks scopus dengan kata kunci big data dan manajemen data pertanian diperoleh 84 literatur, dimana 62 literatur memasuki fase seleksi, dan pada fase retrieval tetap tersisa 62 literatur. Setelah jurnal di-download, kemudian di-upload ke sistem, tersisa 25 artikel saja yang paling relevan dengan topik. Biaya produksi pada pembuatan produk pertanian dan industri pangan, menghitung keuntungan dari biaya produksi yang meliputi biaya tenaga kerja, biaya bahan baku, biaya listrik, biaya pre-treatment, biaya bahan untuk pemeliharaan tanaman, dan biaya pakan. Biaya pemeliharaan tanaman, dan biaya pakan merupakan biaya terbesar pada sektor pertanian dan peternakan, jumlahnya bisa mencapai 60% dari total biaya keseluruhan. Sedangkan pada industri pangan, biaya pre-treatment menjadi biaya paling besar, mencapai 33% dari total biaya produksi. Intensifikasi merupakan strategi dalam menekan biaya produksi pada sistem pertanian berkelanjutan, sedangkan biokonversi, dan daur ulang menjadi strategi menekan biaya produksi pada industri pangan.
Tinjauan Literatur: Pengambilan Keputusan dalam Situasi Ketidakpastian dan Aplikasinya dalam Manajemen Putri, Wahyu Nengsri; Yuswanita, Annisa; Zefriyenni, Zefriyenni
Indonesian Research Journal on Education Vol. 5 No. 5 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i5.3309

Abstract

Pengambilan keputusan dalam situasi ketidakpastian menjadi tantangan penting dalam manajemen organisasi dan bisnis. Ketidakpastian yang bersifat dinamis dan kompleks mengharuskan organisasi mengembangkan pendekatan yang adaptif dan terintegrasi, seperti penggunaan teori efektuasi, manajemen risiko terpadu, serta keterlibatan stakeholder melalui proses sense-making. Kajian literatur ini menganalisis sepuluh jurnal terkini yang membahas strategi dan aplikasi pengambilan keputusan di tengah ketidakpastian. Hasil kajian menunjukkan bahwa keberhasilan pengambilan keputusan bergantung pada kemampuan organisasi memanfaatkan sumber daya secara fleksibel, menerapkan sistem kontrol yang efektif, dan mengintegrasikan teknologi informasi berkualitas tinggi. Artikel ini diharapkan memberikan wawasan komprehensif bagi akademisi dan praktisi dalam memahami dan mengelola pengambilan keputusan di lingkungan yang tidak pasti.
Analisis Pengaruh Permintaan, Penawaran dan Harga terhadap Perekonomian Indonesia: Based of View Hidayaty, Nurhayan; Ma’fufah, Eva; Zefriyenni, Zefriyenni
Indonesian Research Journal on Education Vol. 5 No. 5 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i5.3400

Abstract

Penelitian ini bertujuan menelaah keterkaitan antara permintaan, penawaran, dan harga terhadap perekonomian Indonesia melalui pendekatan literature review atas sepuluh jurnal relevan. Fokus kajian diarahkan pada peran mekanisme pasar dalam pembentukan harga dan implikasinya terhadap stabilitas ekonomi nasional. Hasil analisis menunjukkan bahwa keseimbangan antara permintaan dan penawaran menjadi penentu utama harga pasar yang adil, menjaga daya beli, dan memastikan distribusi sumber daya yang optimal. Ketidakseimbangan pasar, yang dipicu oleh faktor internal seperti kapasitas produksi maupun eksternal seperti gejolak harga global, berpotensi menimbulkan inflasi, menurunkan kesejahteraan, dan memperlambat pertumbuhan ekonomi. Berbagai studi menekankan pentingnya intervensi pemerintah melalui kebijakan subsidi, pengawasan distribusi, serta pemanfaatan teknologi digital dalam menstabilkan harga. Komoditas strategis, terutama pangan, energi, dan hasil agribisnis, memiliki pengaruh besar terhadap ketahanan ekonomi nasional. Kajian ini menegaskan bahwa pemahaman mendalam terhadap dinamika permintaan, penawaran, dan harga sangat penting untuk penyusunan kebijakan publik dan strategi bisnis yang adaptif, mendorong pertumbuhan ekonomi yang berkelanjutan dan inklusif.
Consumer Behavior in the Era of TikTok Shop and Instagram Commerce: A Meta-Review of Determinants of Impulse Buying Suci Nofita Sari; Febrina Anandari; Zefriyenni, Zefriyenni
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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

Abstract

This study examines the phenomenon of Impulsive Buying on the TikTok Shop platform, one of the booming e-commerce platforms in Indonesia. The research adopts a qualitative approach with secondary data from sources such as literature, surveys, and relevant publications. The findings reveal that the phenomenon of Impulsive Buying is significant on TikTok Shop, influenced by factors such as consumer characteristics and lifestyle, price perception, motivation, promotions, discounts, and positive emotions that drive spontaneous purchases. While several previous studies attempted to explore the influence of religiosity on impulsive buying behavior, the results have been inconsistent. Thus, this research offers new insights into consumer behavior within the scope of e-commerce in the era of Industry 4.0, particularly in the context of the TikTok Shop platform.
Systematic Literature Review: Penggunaan Teknologi Software Defined Networking (SDN) dalam Manajemen Trafik Jaringan Telekomunikasi Irawan, Fajar Rayhan Putra; Veri, Jhon; Zefriyenni, Zefriyenni
Indo-MathEdu Intellectuals Journal Vol. 6 No. 5 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i5.4069

Abstract

The purpose of this study is to examine the application of Software Defined Networking (SDN) in telecommunication network traffic management through a Systematic Literature Review (SLR) approach. Literature data were collected from reputable databases such as IEEE Xplore, Scopus, ACM Digital Library, and ScienceDirect, then selected using PRISMA guidelines and analyzed with the assistance of Covidence and VOSviewer software. From 75 identified articles, 22 met the inclusion criteria and were analyzed in depth. The findings indicate that SDN provides high flexibility, scalability, and efficiency in network management through the separation of the control plane and data plane. SDN enables adaptive traffic engineering, automated configuration, enhanced security, and integration with Machine Learning for network optimization. Nevertheless, challenges such as the risk of a single point of failure, device interoperability, and the need for skilled human resources remain as implementation barriers. Overall, SDN has the potential to become a key technology in the transformation of modern telecommunication infrastructure to meet service demands in the digital era.
Faktor-Faktor yang Mempengaruhi Permintaan dan Penawaran: Tinjauan Literatur Prasetyo, Edo Bagus; Putra, Pioni; Zefriyenni, Zefriyenni
Indo-MathEdu Intellectuals Journal Vol. 6 No. 6 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i6.4255

Abstract

This study aims to examine the factors influencing demand and supply through a literature review of key commodities in Indonesia, including shallots, sugar, local consumer goods, and staple foods. The research employs a descriptive-qualitative literature study by analyzing and synthesizing previous research findings. Data collection was conducted through searches in national journal databases, such as Garuda (Garba Rujukan Digital) and Google Scholar. The results reveal that price remains the dominant factor affecting both demand and supply, while non-price factors are increasingly significant. On the demand side, income, preferences, lifestyle, service quality, promotion, and sustainability standards play a crucial role. On the supply side, production costs, input prices, climate, technology, government policies, credit access, and international trade are key determinants. At the micro level, the number of producers, price elasticity, and producer expectations also shape market dynamics. These findings emphasize the need for an integrated market analysis to provide balanced policy recommendations on price stabilization, consumer protection, productivity enhancement, and sustainability.
Analisis Struktur Pasar dan Strategi Penetapan Harga Produk Baru dalam Persaingan Monopilistik Irawan, Fajar Rayhan Putra; Arifianto, Teguh; Zefriyenni, Zefriyenni
Indo-MathEdu Intellectuals Journal Vol. 6 No. 6 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i6.4269

Abstract

This study aims to analyze market structure and pricing strategies for new products in the context of monopolistic competition through a literature review approach. The method applied is a systematic literature review of scholarly articles, textbooks, and empirical research published between 2020 and 2025. The findings reveal that in monopolistic markets, firms possess limited pricing power due to product differentiation and demand elasticity. Classical strategies such as skimming and penetration pricing remain relevant but have evolved in the digital era into data-driven practices such as dynamic pricing and machine learning–based optimization. While these strategies enhance revenue potential, they also introduce risks such as algorithmic collusion and fairness issues that demand regulatory oversight. The implications highlight the necessity for firms to adopt adaptive, data-driven, and ethically responsible pricing strategies, while policymakers should ensure proper regulation to maintain healthy market competition.  
Blockchain and Supply Chain Efficiency: Implications for Managerial Economics Putri, Mardifa Wahyu; Chandini, Anggella; Putri, Finola Fiftem Eka; Andriadi, Jefri; Zefriyenni, Zefriyenni
Amkop Management Accounting Review (AMAR) Vol. 5 No. 1 (2025): January - June
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i1.2404

Abstract

This study aims to examine the relationship between blockchain technology, supply chain efficiency, and its implications for decision making within the framework of managerial economics. Through a literature study approach, this study reviews and synthesizes various related literature to map the conceptual contribution of blockchain integration in supply chain management. The study's results demonstrate that the characteristics of blockchain, namely decentralization, immutability, and transparency, have a significant impact on operational efficiency, transaction cost reduction, increased supply chain visibility, and risk management. From a managerial economics perspective, blockchain implementation enables more rational and efficient decision-making through reducing information asymmetry, optimizing resource allocation, and transforming market structures within the supply chain ecosystem. However, the adoption of this technology also presents several challenges, including high implementation costs, the need for standardization, and adjustments to organizational structures. This study provides a conceptual foundation for managers and policymakers to understand how blockchain can be a strategic tool for improving corporate competitiveness through supply chain transformation.