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Pengaruh Strategi Bisnis dan Pertumbuhan Penjualan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Makanan dan Minuman Di BEI Melisa Kurnia Asfitri; Ardin Rozandi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i3.2074

Abstract

Kajian ini bertujuan untuk mengetahui pengaruh strategi bisnis dan pertumbuhan penjualan terhadap manajamen laba pada perusahaan manufaktur makanan dan minuman di BEI. Penelitian kuantitatif adalah metode yang digunakan. Populasi penelitian sebanyak 51 perusahaan yang memproduksi makanan dan minuman dan terdaftar di BEI antara tahun 2020-2022. Sampel penelitian melibatkan 39 perusahaan. Laporan keuangan perusahaan diterapkan dalam sumber data sekunder. Descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing digunakan untuk menganalisis data. Adjusted R square value 0,496, membuktikan strategi bisnis dan pertumbuhan penjualan dapat menerangkan hingga 49,6% variasi variabel manajemen laba, sedangkan faktor yang tidak dimasukkan dalam persamaan atau tidak diperhitungkan menjelaskan sisanya 50,3 %.
THE EFFECT OF GIVING BONUSES ON INCREASING SALESMEN'S WORK IN INCREASING MOTORCYCLE SALES Melisa Kurnia Asfitri; Tsurayya Syarif Zain; Heni Yuvita; Raras Risia Yogasnumurti
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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

Abstract

This study aims to see how much influence and contribution incentives have on improving the performance of motorcycle sales. The research sample used was 30 respondents, and the research method used used a quantitative approach, the data analysis technique in this study used validity, reliability, simple linear regression and hypothesis testing using the coefficient of determination test. The results of the study concluded that there was a positive and significant influence between giving bonuses on sales performance with a constant value of 3.467 or a bonus coefficient value of 0.167. the results of the hypothesis test obtained that the effect of giving bonuses contributed 21.1%, and 78.9% was influenced by other salary and benefit factors.
Financial Literacy and Love of Money Attitude toward Financial Management Dewi Fadila; Yesita Astarina; Dwi Riana; Septini Kumalaputri; Melisa Kurnia Asfitri
Asean International Journal of Business Vol. 2 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v2i2.607

Abstract

Purpose – This study aims to determine the effect of financial literacy and attitudes love of money to financial management based on economic entity concept in UKM IKM Nusantara, Palembang City.Methodology/approach – This research is quantitative descriptive. The population in this study were 300 SMEs (Small Medium Enterprise) that are members of UKM IKM Nusantara. The sampling technique used is method purposive sampling and the criteria used in the study were SMEs that had joined as members of UKM IKM Nusantara for at least 3 years. The samples obtained in this study were 50 SMEs. This study uses primary data with data collection techniques using interviews, online questionnaires and observation.Findings – The results of this study indicate that as many as 84% of business actors in UKM IKM Nusantara who manage their finances have not implemented it economic entity concept. Furthermore, financial literacy has a significant positive effect on based financial management economic entity concept, where as love of money attitude does not affect the financial management based economic entity concept. Novelty/value – These findings indicate that SMEs need to have knowledge of financial management, especially based economic entity concept. This concept is a good financial management concept for SMEs to implement, especially in an effort to improve the best financial performance for SMEs.  
Enhancing Career Decision Self-Efficacy through a Career Planning Intervention: A Pretest–Posttest Study among Vocational High School Students Paisal Paisal; Tsurayya Syarif Zain; Melisa Kurnia Asfitri; Welan Mauli Angguna; Sari Bayurini Samudra; Mutiara Syafitri; Liyun Zirah; Desi Ramawati
G-Couns: Jurnal Bimbingan dan Konseling Vol. 10 No. 04 (2026): October 2026, G-Couns: Jurnal Bimbingan dan Konseling
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/g-couns.v10i04.9427

Abstract

Abstract The rising number of young people in Indonesia who are NEET (Not in Employment, Education, or Training), especially among vocational high school graduates, indicates that the transition from education to employment remains difficult. While worldwide research indicates that career interventions might improve Career Decision Self-Efficacy (CDSE), empirical evidence in Indonesian vocational school settings is scarce, particularly concerning short-term, module-based programs. This study evaluated how well a structured career planning intervention raised the Career Decision Self-Efficacy (CDSE) of vocational high school students. A comparison group was added to the quantitative pre-experimental one-group pretest-posttest design to put the findings in context. The experimental group consisted of fifty students, while the comparison group consisted of fifty-eight. The intervention comprised a singular five hour career planning session. Data were examined via paired sample and independent sample t-tests, with effect sizes computed by Cohen’s d. CDSE scores in the experimental group increased slightly from pretest (M = 119.34) to posttest (M = 122.52); however, the improvement was not statistically significant (p = 0.439) and indicated a small effect size (d = 0.11). No significant differences were seen between groups at the posttest. These results show that a single intensive session is insufficient to significantly increase career decision-making self-efficacy, which advances research on short-term career interventions. The results emphasize the need for continuous, multi-session, hands-on school-based career programs to improve the career readiness of vocational students. Keywords: career decision self-efficacy, career planning, pretest–posttest, school-based intervention, vocational high school
Konsep dan Dinamika Adaptabilitas Karir pada Mahasiswa Vokasi: Sebuah Studi Literatur Tsurayya Syarif Zain; Melisa Kurnia Asfitri; Welan Mauli Angguna; Yoga Aji Nugraha; Ilham Prawidi Sakti; Mahmud Junianto
Journal of Psychology and Social Sciences Vol. 3 No. 3 (2025): Journal of Psychology and Social Sciences
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/jpss.v3i3.1082

Abstract

Penelitian ini bertujuan mengidentifikasi konsep adaptabilitas karir pada mahasiswa vokasi melalui pendekatan Systematic Literature Review terhadap 10 artikel Scopus (2020–2025). Hasil menunjukkan bahwa adaptabilitas karir merupakan kompetensi multidimensional yang mencakup concern, control, curiosity, dan confidence. Faktor seperti identitas vokasional, modal psikologis, dukungan keluarga, dan pengalaman belajar kontekstual berperan penting. Disarankan agar lembaga vokasi merancang intervensi karir yang holistik dan kontekstual. Keterbatasan penelitian mencakup jumlah literatur yang terbatas dan dominasi studi dari negara maju. Studi lanjutan perlu mengeksplorasi konteks lokal Indonesia.
Development of e-MBO performance assessment model to improve the employee performance Yusleli Herawati; Melisa Kurnia Asfitri; Mahmud Junianto; Adhisti Amalia; Nadia Azzahra; Salsabila
Insight: Jurnal Ilmiah Psikologi Vol. 26 No. 2 (2024): AUGUST 2024
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/psikologi.v26i2.3587

Abstract

Manual performance appraisal techniques are not adaptive to developments in information technology, and this is considered a flaw. This study aims to create and evaluate the e-MBO performance assessment system. This study was conducted in The Palembang Therapy Center (PTC). The sample consisted of 21 employees who were selected using purposive sampling techniques. Employees who have been working for at least a year were the inclusion criteria. Furthermore, this study uses a research and development (R&D) methodology referring to the Richey & Klein concept, consisting of model development, internal validation, and external validation. The R&D results found that there were no issues when using the e-MBO employee performance assessment approach. Therefore, the research hypothesis stating that the e-MBO instrument effectively assesses employee performance is accepted. Furthermore, effective implementation of e-MBO can improve employee performance. The e-MBO assessment system can enhance employee performance through improved accuracy, discipline, work quality, and technical skills. Keyword: e-MBO; performance assessment; employee performance; employee; PTC.