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All Journal Bisma: Jurnal Bisnis dan Manajemen Maker: Jurnal Manajemen Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Malik, Rifki Abdul
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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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.
INCREASING THE INNOVATIVE BEHAVIOR OF CREATIVE ECONOMY ACTORS IN THE CRAFT SUB-SECTOR IN CIAMIS REGENCY THROUGH SELF-EFFICACY, KNOWLEDGE SHARING AND ORGANIZATIONAL CLIMATE Tinia, Andini Grace; Kader, Mukhtar Abdul; Malik, Rifki Abdul; Athifah, Anis Azzah; Lestari, Sri
JURNAL MANAJEMEN MAKER STIE SULTAN AGUNG Vol 10 No 2 (2024): Volume 10 Nomor 2 Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/mjm.v10i2.713

Abstract

Creative Economy (Ekraf) is one of the sectors that is expected to be able to become a new, sustainable force in the national economy and emphasizes adding value to a product or service through human thinking and creativity. Craft products are the sub-sector that is included in the three largest contributors to National Gross Domestic Product in Indonesia. Likewise in Ciamis Regency, this sub-sector is the second leading sub-sector in increasing Original Regional Income. However, creative and creative activities in Ciamis Regency lack the ability to produce, introduce and implement new and unique crafts or products. Meanwhile, creative and creative actors really need innovative behavior to increase business success and survive in tight business competition in the era of a dynamic business world. The aim of this research is to determine the determination of self-efficacy, knowledge sharing and organizational climate towards increasing innovative behavior as well as the role of the Creative Economy Community in increasing innovative behavior in the craft sub-sector in Ciamis Regency. The method used is a mixed method with an explanatory sequential research design. The research results provide an illustration that self-efficacy, knowledge sharing and organizational climate, both partially and simultaneously, have an influence in increasing innovative behavior. The variable that most influences innovative behavior is organizational climate. Qualitatively, the Creative Economy Community (Komenkraf) in the Crafts Sub-Sector in Ciamis Regency has an important role in optimizing self-efficacy, sharing knowledge and organizational climate as an effort to increase the innovative behavior of creative economy actors in the crafts sub-sector in Ciamis Regency.
Bagaimana Desentralisasi Memoderasi Pendapatan Asli Daerah Terhadap Indeks Pembangunan Manusia Malik, Rifki Abdul
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 8 No. 3 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v8i3.12633

Abstract

Penelitian ini bertujuan untuk melihat sebarapa besar Desentralisasi memoderasi Pendapatan Asli Daerah Terhadap Indeks Pembangunan Manusia. Dalam studi ini, kami berpendapat bahwa semakin tinggi kontribusi pendapatan daerah, semakin besar dampaknya terhadap indeks pembangunan manusia. Indeks pembangunan manusia merupakan ukuran pencapaian pembangunan manusia berdasarkan beberapa komponen dasar kualitas hidup. Pendapat kami, hubungan antara pendapatan asli daerah dengan indeks pembangunan manusia dapat dilihat dengan desentralisasi yang tepat efektif dan efisien. Studi ini membahas literatur tentang hubungan antara desentralisasi,pendapatan asli daerah, terhadap indeks pembangunan manusia yang dibangun melalui Analisis Regresi Moderat yang diambil selama kurun waktu tujuh tahunmulai dari tahun 2016 sampai dengan tahun 2022. Hasil penelitian menunjukkan bahwa pendapatan asli daerah berpengaruh terhadap indeks pembangunan manusia. Sementara itu, desentralisasi dengan menggunakan belanja pemerintah daerah dapat memperkuat hubungan antara pendapatan daerah dan indeks pembangunan manusia.
Co-Authors Athifah, Anis Azzah Fatmasari, Santi Kader, Mukhtar Abdul Mustari Mustari Rizky Ridwan Sri Lestari Tinia, Andini Grace