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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Zahra, Astri
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Impact of Operating Costs and Sales Revenue on Net Profit IDX Garment and Textile Sector Ramdan, Mohamad Fatur; Al Fikri, Muhammad Haykal; Raffif Fabiano, Gerrard; Zahra, Astri; An Khofiyah, Nida
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 2 (2025): AGUSTUS
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i2.19818

Abstract

This study aims to examine the effect of operating costs and sales revenue on net profit in garment and textile sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. A quantitative approach was used with a multiple linear regression method, utilizing data collected from the annual financial reports of 20 companies selected through purposive sampling. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple regression tests, t-tests, F-tests, and the coefficient of determination (R²) assisted by SPSS 26 software. The results indicate that both operating costs and sales revenue, either partially or simultaneously, do not have a significant effect on net profit. The R Square value of 28.3% suggests that other factors outside the research model predominantly influence the companies' net profits. These findings highlight the importance for management to be more adaptive to external dynamics such as raw material price fluctuations and global competition, and to emphasize market diversification and product innovation to improve future financial performance.
Analisis Kelayakan Usaha Laundry Koin Berbasis Teknologi di daerah Apartemen Podoromo City Ramdan, Mohamad Fatur; Satrio, Fabyan Hijri; Zahra, Astri; Oktavianus , Yeriko Holman; Setyaningrum , Retno Purwani
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Oktober: Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v5i3.1320

Abstract

The advancement of digital technology and the Internet of Things (IoT) has significantly transformed various service sectors, including the traditionally manual laundry industry. This study aims to evaluate the feasibility of Laundrify.Id, a coin laundry business based on IoT, to be implemented in Podomoro City Apartment, West Jakarta. The evaluation covers four major aspects: market potential, technical feasibility, financial viability, and socio-environmental impact. The research method used is a case study with a quantitative-descriptive approach. Primary data were collected through a survey of 100 apartment residents, while secondary data were obtained from literature reviews and analysis of similar businesses. The feasibility analysis includes Break Even Point (BEP), Net Present Value (NPV), Internal Rate of Return (IRR), Return on Investment (ROI), and SWOT analysis to identify the business's strengths, weaknesses, opportunities, and threats. The results show that 86% of respondents expressed interest in using Laundrify.Id, citing digital payment systems, 24-hour self-service access, and time efficiency as their main preferences. From a technical perspective, the use of IoT-enabled washing machines and QR code payment systems is considered effective and well-suited to modern living. Financially, the business is projected to reach BEP within five months, with a positive NPV of IDR 128.8 million and an IRR of 30%, indicating strong profitability and investment appeal. This study offers an original contribution by developing an empirical business model that integrates IoT, digital transactions, and sustainability principles. Furthermore, the model holds potential for replication in other urban areas with similar demographic and lifestyle characteristics.
PENGELOLAAN LIMBAH DAN DAMPAK LINGKUNGAN PADA PABRIK KIMIA DAN RUMAH SAKIT : STUDI LITERATUR MENGENAI HUBUNGAN PRODUK DAN LIMBAH DENGAN PENDEKATAN INPUT-PROSES-OUTPUT Ramdan, Mohamad Fatur; Zahra, Astri; Widya, Adi Rusdi
Jurnal Review Pendidikan dan Pengajaran Vol. 8 No. 1 (2025): Volume 8 No. 1 Tahun 2025
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v8i1.43171

Abstract

Pengelolaan limbah di pabrik kimia dan rumah sakit merupakan tantangan utama dalam menjaga kesehatan lingkungan. Limbah bahan berbahaya dan beracun (B3) dari pabrik kimia dan limbah medis infeksius dari rumah sakit berpotensi mencemari tanah, air, dan udara. Penelitian ini menggunakan pendekatan Input-Proses-Output (IPO) untuk mengevaluasi hubungan antara sumber limbah, proses pengelolaan, dan dampaknya terhadap lingkungan. Tahapan IPO melibatkan identifikasi input (sumber limbah), analisis proses pengelolaan, serta evaluasi output berupa dampak lingkungan dan hasil pengolahan.Metode analisis dilakukan melalui studi literatur terkini dengan menyoroti penerapan teknologi seperti autoklaf, insinerator, dan metode daur ulang. Hasil penelitian menunjukkan bahwa pendekatan IPO dapat meningkatkan efisiensi pengelolaan limbah, meminimalkan emisi berbahaya, dan menghasilkan produk sampingan yang bermanfaat. Namun, tantangan seperti kurangnya teknologi ramah lingkungan dan kesadaran masyarakat perlu segera diatasi.Kesimpulan menunjukkan bahwa pendekatan IPO dapat menjadi solusi sistematis untuk mengoptimalkan pengelolaan limbah di kedua sektor, dengan didukung kebijakan dan teknologi yang relevan untuk keberlanjutan lingkungan.
Co-Authors Al Fikri, Muhammad Haykal An Khofiyah, Nida Oktavianus , Yeriko Holman Raffif Fabiano, Gerrard Ramdan, Mohamad Fatur Satrio, Fabyan Hijri Setyaningrum , Retno Purwani Widya, Adi Rusdi