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All Journal Jurnal Dimensi JEM: JURNAL EKONOMI DAN MANAJEMEN ECONOS Jurnal Ekonomi dan Sosial MANAJEMEN DEWANTARA MANDAR: Management Development and Applied Research Journal Equity: Jurnal Ekonomi Jurnal Ekonomi International Journal of Science and Society (IJSOC) Jurnal Manajemen, Akuntansi, Ekonomi GEMBIRA (Pengabdian Kepada Masyarakat) PEDAMAS (Pengabdian Kepada Masyarakat) Economic: Journal Economic and Business Fundamentum: Jurnal Pengabdian Multidisiplin Jurnal Ilmiah Niaga Bisnis Elektronik Edusight International Journal of Multidisciplinary Studies (EIJOMS) Jurnal Ekonomi, Manajemen, Akuntansi Journal of Islamic Economy
Mohamad Makrus
STIE Pertiba Pangkalpinang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Other

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PENGARUH MODAL SENDIRI DAN MODAL PINJAMAN TERHADAP TINGKAT RENTABILITAS MODAL SENDIRI PADA KOPERASI WANITA TIMAH “KARYA RINI” PANGKALPINANG Setiawati, Epa; Makrus, Mohamad; Deseria, Rita
ECONOS Jurnal Ekonomi dan Sosial Vol 10 No 1 (2019): ECONOS: JURNAL EKONOMI DAN SOSIAL
Publisher : LPPM STIE Pertiba

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Abstract

This study aims to determine the profitability value of the amount of own capital to the amount of profit to be obtained, assuming that the greater the profit, the greater the value of profitability.  The object in this study was 36 "KaryaRini" Tin Women Cooperative Pangkalpinang.  Data collection techniques in this study were documentation techniques, using descriptive analysis with multiple linear regression models.  The results showed that self-capital and loan capital had an effect on profitability.  Capital itself had a positive effect and loan capital had a negative effect on profitability.
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
PENGARUH BIAYA BAHAN BAKU PRODUKSI, BIAYA PEMASARAN, BIAYA TENAGA KERJA TERHADAP RETURN ON INVESTMENT (ROI) CV PEPS ADVERTISING PANGKALPINANG Deri Kusmadeni; Mohamad Makrus
MANAJEMEN DEWANTARA Vol 7 No 2 (2023): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/md.v7i2.14843

Abstract

This research entitled the correlated of the cost of raw material production, marketing costs and salary costs on Return On Investment (ROI). The population in this study is the financial statements of CV. PEPS Advertising from 2020 to 2022. The sample in this research is a report of the costs of production raw materials, marketing costs, labor costs and monthly profit and loss of CV. PEPS Advertising for 3 years (36 months) in 2020 - 2022 (Time Series). The variables used in this study are the independent variables (the cost of raw materials for production, marketing costs and salary costs) and the dependent variable Return On Investment (ROI). This research used analysis tools, namely: normality test, multicollinearity, heterokedacity test, multiple linear regression with t test, F test and coefficient of determination. The results of this research stated that simultaneously variable costs of raw materials for production, marketing costs and salary costs correlated the Return On Investment (ROI). Based on the t test that the variable costs of raw materials for production, marketing costs and salary costs correlated the Return On Investment (ROI) while the most dominant variable influencing the Return On Investment (ROI) is the marketing costs. This research can be concluded that there is an correlated of the cost of production raw materials, marketing costs, and salary costs simultaneously and partially on the Return On Investment (ROI) of CV PEPS Advertising Pangkalpinang.
Pengaruh Belanja Modal Terhadap Produk Domestik Regional Bruto Serta Implikasinya Pada Pendapatan Asli Daerah Pemerintah Kabupaten/Kota Di Provinsi Jawa Tengah Mohamad Makrus
JEM Jurnal Ekonomi dan Manajemen Vol 3 No 1 (2017): JEM JURNAL EKONOMI DAN MANAJEMEN
Publisher : LPPM STIE PERTIBA Pangkalpinang

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh belanja modal terhadap produk domestik regional bruto (PDRB). Selanjutnya, penelitian ini menganalisis pula implikasi perubahan dari produk domestik regional bruto terhadap pendapatan asli daerah (PAD) emerintah kabupaten/kota di provinsi Jawa Tengah. Jenis penelitian ini adalah survei dan berbentuk pengujian hipotesis (hypothesis testing), untuk menguji pengaruh dari variabel yang satu ke variabel yang lain dan didesain dalam model persamaan. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berjenis cross section dari populasi sebanyak 35 pemerintah kabupaten/kota di provinsi Jawa Tengah. Dengan menggunakan teknik purposive sampling, maka dari 35 populasi, diperoleh 35 sampel pemerintah kabupaten/kota di provinsi Jawa Tengah. Data penelitian dianalisis dengan teknik analisis regresi linear sederhana dan analisis regresi berganda yang pengolahannya dilakukan melalui perangkat lunak SPSS versi 20. Hasil penelitian menyimpulkan bahwa secara parsial terdapat pengaruh yang positif signifikan dari belanja modal terhadap produk domestik regional bruto (PDRB) pemerintah kabupaten/kota di provinsi Jawa Tengah. Secara simultan dan parsial terdapat pengaruh positif dari belanja modal dan PDRB terhadap PAD pemerintah kabupaten/kota di provinsi Jawa Tengah
PENGARUH KEPEMIMPINAN, MOTIVASI DAN KOMPENSASI TERHADAP DISIPLIN YANG BERDAMPAK TERHADAP KINERJA KARYAWAN DAN DOSEN Burhanuddin Burhanuddin; Mohamad Makrus; Wargianto Wargianto
JEM Jurnal Ekonomi dan Manajemen Vol 4 No 1 (2018): JEM JURNAL EKONOMI DAN MANAJEMEN
Publisher : LPPM STIE PERTIBA Pangkalpinang

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Abstract

Universities have an important role in producing quality human resources. In order to be able to perform its role well, universities are required to be able to implement good human resource management especially in improving the performance of employees and lectures. This research is intended to analyze the influence of leadership, motivation, and compensation to the discipline that affects the performance of employees and lecturers at the College of Health Science Abdi Nusa Pangkalpinang. The population is all employees and lecturers, amounting to 52 people and because the number is below 100 then the entire population made the respondent. Measurement of research variable with instruments in questionnaires that are quantified by Likert scale. This analytic method uses Path Analysis. Hypothesis testing uses F (simultaneous) and t-test (partial). The result of this research resulted that leadership did not affect the discipline while motivation and compensation respectively partially positively and significantly influence to the discipline, the next discipline influence the performance of employees and lecturers at the College of Health Science Abdi Nusa Pangkalpinang. Recommendation of this research is expected to increase the knowledge of leaders of all areas and institution provide support and awards to improve the performance of employees and lecturers
Pengaruh Kompensasi, Lingkungan Kerja, Budaya Organisasi dan Pemanfaatan Teknologi Informasi terhadap Motivasi Kerja Serta Dampaknya terhadap Kinerja Musran Musran; Mohamad Makrus; Wargianto Wargianto
JEM Jurnal Ekonomi dan Manajemen Vol 5 No 2 (2019): JEM JURNAL EKONOMI DAN MANAJEMEN
Publisher : LPPM STIE PERTIBA Pangkalpinang

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Abstract

This study aims to analyze the effect of compensation, work environment, organizational culture and the use of information technology on work motivation that has an impact on teacher performance by taking the object of research in Madrasah Aliyah Negeri (MAN) 1 Pangkalpinang. Analysis technique to test hypotheses using path analysis. The results of the study concluded that Compensation and Utilization of information technology affect work motivation, while the work environment and organizational culture do not affect work motivation. Furthermore, this study also concluded that work motivation has an effect and has an impact on teacher performance.
PENGARUH TOTAL ASSETS TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON ASSET UNTUK INDUSTRI PROPERTI DI BURSA EFEK INDONESIA PERIODE 2019 Mohamad Makrus
JEM Jurnal Ekonomi dan Manajemen Vol 7 No 1 (2021): JEM JURNAL EKONOMI DAN MANAJEMEN
Publisher : LPPM STIE PERTIBA Pangkalpinang

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Abstract

In general, the company's activities aim to optimize profitability in a period and the end is the prosperity of the company owners or shareholders (stockholders). The increase or decrease in the prosperity of shareholders can be seen from financial ratios, one of which is the return on assets in each period. This study aims to determine and analyze the effect of total assets turnover and debt to equity ratio on return on assets for the property industry on the Indonesian stock exchange for the period 2019. This type of research is quantitative by conducting hypothesis testing, to test the effect of a number of variables designed in the equation model. The type of data used in this study is secondary data sourced from the Indonesian stock exchange for the 2019 period. The research data were analyzed using a cross-sectional data regression analysis technique whose processing was done through SPSS version 25 software. The results show that there is a simultaneous and partial significant effect of total assets turnover and debt to equity ratio on return on assets for the property industry on the Indonesian stock exchange for the 2019 period. Partially, total assets turnover has a positive and significant effect on return on assets, while the debt to equity ratio has a negative and significant effect on return on assets for the property industry on the Indonesian stock exchange for the period 2019.
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.
ANALISIS PENGELOLAAN RISIKO VALUTA ASING DALAM MANAJEMEN KEUANGAN PERUSAHAAN MULTINASIONAL YANG TERDAFTAR PADA BURSA EFEK INDONESIA Farah Nisrina; Mohamad Makrus; Nur Hidayati
JEM Jurnal Ekonomi dan Manajemen Vol 9 No 1 (2023): JEM JURNAL EKONOMI DAN MANAJEMEN
Publisher : LPPM STIE PERTIBA Pangkalpinang

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Abstract

Penelitian ini bertujuan untuk melakukan analisis mendalam terhadap pengelolaan risiko valuta asing dalam manajemen keuangan perusahaan multinasional (MNC). Fluktuasi nilai tukar mata uang antara negara-negara di mana perusahaan MNC beroperasi dapat memiliki dampak yang signifikan terhadap keuangan perusahaan. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan menggunakan literature review. Data dikumpulkan melalui pencarian literatur yang komprehensif dari sumber-sumber yang relevan, seperti jurnal akademis, buku, dan laporan riset. Hasil penelitian ini mengungkapkan bahwa risiko valuta asing dipengaruhi oleh faktor-faktor seperti fluktuasi nilai tukar, stabilitas politik dan ekonomi, serta faktor-faktor mikro ekonomi. Perusahaan MNC menggunakan berbagai alat dan teknik pengelolaan risiko valuta asing, termasuk kontrak berjangka, opsi valuta asing, dan lindung nilai valuta asing.
Co-Authors Aditya Ahmad Fauzi Afrizal Afrizal Amri Amri Anita Anita Burhanuddin Bani Burhanuddin Burhanuddin Dedi Susanto Deri Kusma deni Deri Kusmadeni Farah Nisrina Hamdan Hamdan Hidayat Febiansyah Jufri Sani Akbar Juhari Marlina Safitri Maulan Aklil Musran Musran Nadia Sri Rezeki Ningsih, Sri Melati Nur Hidayati Nur Hidayati Nurwasya Nurwasya Panca Tuah Tuha Purwasih, Rani Radiansyah, Adrian Rahmad Firdaus Riskal Danang setiawan Rita Deseria Sapira, Bella Setiawati, Epa Silvia Dwi Sri yuliana Sugianto, Efendi Suhardi Suhardi Suputra, Adi Wardati Arfani Wargianto Wargianto Yulianti Yulianti Yusfany, Andi