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All Journal Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Asean International Journal of Business
Melisa Kurnia Asfitri
Politeknik Negeri Sriwijaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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

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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.  
Co-Authors Ardin Rozandi Dewi Fadila Dwi Riana Heni Yuvita Raras Risia Yogasnumurti Septini Kumalaputri Tsurayya Syarif Zain Yesita Astarina