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All Journal International Journal of Economics, Management, Business, and Social Science Jurnal Ekonomi dan Manajemen (JEKMA)
Fatahillah, Irfan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENERAPAN PERILAKU BIAYA TERHADAP PROFITABILITAS UMKM DI INDONESIA Fatahillah, Irfan; Achmad Fauzi; Tagor Rambey; Syafitri, Anisa Nur'aini; Maulana, Fikri; Firda, Muti'ah; Rinata, Radisa; Ramadhan, Abdillah
Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2023): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v2i3.1032

Abstract

Penelitian ini berperan untuk meningkatkan pemahaman terkait perilaku biaya dan profitabilitas UMKM. Tujuannya untuk mengetahui peran serta dampak pada perilaku_biaya yang mencangkup biaya tetap, biaya variabel, biaya semi-variabel terhadap profitabilitas dan penetapan keputusan perusahaan. Metodologi yang digunakan menggunakan penelitian kualitatif dan literatur review jurnal dengan menganalisis dari penelitian terdahulu yang sesuai pembahasan terkait penelitian ini. Hasil yang diperoleh mengungkapkan biaya tetap dan biaya variabel akan mempengaruhi tingkat laba yang didapatkan suatu entitas, sedangkan biaya semi-variabel tidak mempengaruhi tingkat profitabilitas perusahaan. Analisis perilaku biaya sangat efektif digunakan untuk pengambilan keputusan dalam perencanaan biaya dan penyusunan strategi perolehan keuntungan.
The Influence 0f Work Environment and Organizational Citizenship Behavior (OCB) on The Work Motivation of Employees of The Secretariat Division at The Halal Product Assurance Agency (BPJPH) Romli; Fatahillah, Irfan; Afrizal
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 5 No. 3 (2025): September 2025
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v5i3.473

Abstract

The purpose of this study is to ascertain how the Halal Product Guarantee Agency's (BPJPH) Secretariat Division employees' work motivation is impacted by their work environment and organizational citizenship behavior (OCB). Questionnaires are used to gather data for the quantitative approach, which has a descriptive and causal design approach. SPSS version 26 is used for testing. The study's findings demonstrated that employee work motivation is positively and significantly impacted by the work environment and organizational citizenship behavior (OCB).
Co-Authors ACHMAD FAUZI Afrizal Fikri Maulana, Fikri Firda, Muti'ah Ramadhan, Abdillah Rinata, Radisa Romli Syafitri, Anisa Nur'aini Tagor Rambey