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PENGARUH HARGA POKOK PRODUKSI, BIAYA OPERASIONAL, DAN PENJUALAN BERSIH TERHADAP LABA BERSIH Fatmasari, Santi; Mustari, Mustari; Ridwan, Rizky; Malik, Rifki Abdul
BISMA: Jurnal Bisnis dan Manajemen Vol 18 No 2 (2024)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v18i2.46602

Abstract

This research aims to determine how operating costs, operating costs and net sales affected the net profits of mining companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2022. The focus of this research is explanatory research. The population of this study was mining companies listed on the Indonesia Stock Exchange (IDX). The research used probability sampling method which then collected 64 mining companies as samples that met the criteria inculuding: listed on the IDX, published financial reports as of December 31, and earned profits during the period of 2021-2022. The study used quantitative information and secondary data. The method for collecting data in this research is the measurement and testing method using financial report data from the IDX. This study adopted path analysis to analyze the data. The results of this research reveal that COGS, operating expenses, and net sales have a significant impact on net income. In addition, net income has a significant impact, while operating costs and COGS do not have an impact.
Study, Terchers' Strategy for Fostering Reading Habits Among High School Students: A Case Study at State of Junior High School in West Lombok Aristawidya, Alzena; Fatmasari, Santi; Zamzam, Ahmad; Thohir, Lalu
Journal of English Language and Education Vol 11, No 1 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jele.v11i1.1765

Abstract

This study explores the strategies employed by English teachers to foster reading habits among eighth-grade students and examines the challenges they encounter during the teaching and learning process. Using a qualitative case study design, data were collected through semi-structured interviews, classroom observations, and teacher questionnaires. The findings revealed that teachers implemented four main strategies to promote students’ reading habits: reading aloud, guided reading, silent reading, and providing motivation and vocabulary support. These strategies were applied adaptively, depending on students’ proficiency levels and classroom conditions. Despite their effectiveness in encouraging participation and improving engagement, teachers faced several obstacles, including students’ limited vocabulary, low motivation, inadequate learning media, and time constraints caused by curriculum demands. The study concludes that fostering reading habits requires not only creative and consistent teacher efforts but also strong collaboration among schools, families, and communities to provide a supportive reading environment.