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All Journal Lajagoe Journal of Management and Business PIAF : Paser Institute Journal Of Accounting And Finance
Lisra, Lisra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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T The Influence of People's Business Credit (KUR) on the Income of MSME Customers at PT Bank Negara Indonesia KCP Rappang. Hasriyanti, Hasriyanti; Kumala Putri, Andi Sri; Lisra, Lisra
Paser Institute Of Accounting and Finance Vol. 3 No. 1 (2025): Hal
Publisher : Paser Institute Of Accounting and Finance

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People's Business Credit (KUR) is providing or lending money to people who want to open a business that is constrained by capital or to people who want to develop their business, especially MSMEs. So this study was conducted to find out whether KUR has a significant effect on MSME income. The type of research is quantitative descriptive, which distributes questionnaires to MSME actors who take KUR funds with a sample of 42 people. The results of this study show that People's Business Credit (KUR) has a positive and significant effect on MSME income at PT Bank Negara Indonesia Kcp Rappang. This was seen after carrying out several SPSS testing methods such as testing validity, reliability, classical assumption tests, partial tests or t tests and R determinant tests.
REVENUE ANALYSIS OF HOME PALM SUGAR INDUSTRY IN PASANGRIDI VILLAGE, LEPPANGENG VILLAGE, PITU RIASE SUB-DISTRICT IN SIDENRENG RAPPANG REGENCY Munawarah, Munawarah, S. P., M. Si; Lisra, Lisra
Jurnal Manajemen Dan Bisnis Vol 1 No 1 (2023): Hal. 1-82
Publisher : Universitas Ichsan Sidenreng Rappang

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ABSTRAK Industri rumah tangga (home industry) gula aren merupakan bentuk usaha pengolahan skala kecil sebagai mata pencaharian beberapa masyarakat di Dusun Pasangridi, Desa Leppangeng, Kecamatan Pitu Riase Kabupaten Sidenreng Rappang. Tujuan penelitian ini adalah menganalisis pendapatan home industry gula aren d di Dusun Pasangridi, Desa Leppangeng, Kecamatan Pitu Riase Kabupaten Sidenreng Rappang. Metode pengumpulan data dengan menggunakan metode survey/ observasi (pengamatan secara langsung) di lokasi penelitian, kemudian wawancara pada responden dengan menggunakan kuesioner juga melakukan dokumentasi selama penelitian. Data primer diperoleh dari pengrajin gula aren di di Dusun Pasangridi, Desa Leppangeng, Kecamatan Pitu Riase Kabupaten Sidenreng Rappang dan data sekunder diperoleh dari Kantor BPS dan Kantor Kecamatan. Pengambilan sampel menggunakan metode sensus yaitu, keseluruhan populasi dijadikan sampel sebanyak 10 orang pengrajin home industry gula aren. Analisis data penelitian menggunakan pendekatan kuantitatif. Produksi gula aren yang dihasilkan oleh pengrajin rata-rata sebanyak 4.379 kg per tahun dengan harga jual di pasar sebesar Rp. 20.000/kg, total penerimaan sebesar Rp. 87.580.000,-/tahun. Hasil penelitian menunjukkan bahwa pendapatan rata-rata usaha home industry gula aren di Dusun Pasangridi, Desa Leppangeng, Kecamatan Pitu Riase Kabupaten Sidenreng Rappang sebesar Rp. 22.808.843,-/ tahun atau Rp. 1.900.737,-/bulan Kata kunci: Home Industry, Gula Aren, Pendapatan. ABSTRACT The palm sugar home industry is a form of small-scale processing business as a livelihood for several people in Pasangridi Hamlet, Leppangeng Village, Pitu Riase District, Sidenreng Rappang Regency. The purpose of this study was to analyze the income of the palm sugar home industry in Pasangridi Hamlet, Leppangeng Village, Pitu Riase District, Sidenreng Rappang Regency. The data collection method used a survey/observation method (direct observation) at the research location, then interviewed respondents using a questionnaire as well as carried out documentation during the study. Primary data were obtained from palm sugar craftsmen in Pasangridi Hamlet, Leppangeng Village, Pitu Riase District, Sidenreng Rappang Regency and secondary data were obtained from the BPS Office and the District Office. Sampling used the census method, that is, the entire population was taken as a sample of 10 palm sugar home industry craftsmen. Analysis of research data using a quantitative approach. The average production of palm sugar by craftsmen is 4,379 kg per year with a market selling price of Rp. 20,000/kg, total receipts of Rp. 87,580,000,-/year. The results showed that the average income of the palm sugar home industry business in Pasangridi Hamlet, Leppangeng Village, Pitu Riase District, Sidenreng Rappang Regency was Rp. 22,808,843, -/ year or Rp. 1,900,737,-/month. Keywords: Home Industry, Palm Sugar, Income
PENGARUH FINANCIAL LEVERAGE DAN OPERATING LEVERAGE TERHADAP PROFITABILLITAS PADA PERUSAHAAN SUB SEKTOR OTOMOTIF DAN KOMPNEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Indarwani, Indarwani; Fadlina, Fadlina; Lisra, Lisra
Paser Institute Of Accounting and Finance Vol. 2 No. 2 (2024): Desember, Hal
Publisher : Paser Institute Of Accounting and Finance

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Leverage is the use of loan funds to improve business results and almost all companies use debt, one of which is automotive and component sub-sector, so the purpose of this research is to find out the effect of financial leverage and operating leverage on profitability. The research method used in research is quantitative with quantitative descriptive research types. The population in the study was 16 automotive and component sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The method of selecting samples is using purposive sampling or based on criteria so that the number of samples used is 12 companies. Data analysis techniques use normality tests, multicollinierity tests, autocorrelation tests, heteroskedasticity tests, multiple regression analyses, correlation coefficients, coefficient of determination, signification tests (test-statistics) and simultaneous tests (F-test). Partially, research results show that financial leverage does not have a significant effect on profitability while operating leverage has a significant effect on profitability. Simultaneously, silent researchers showed that financial leverage and operating leverage had a significant effect on profitability.
Co-Authors Fadlina Hasriyanti Indarwani, Indarwani Kumala Putri, Andi Sri Munawarah, Munawarah, S. P., M. Si