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Rosliyati, Ati
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH BIAYA OVERHEAD PABRIK TERHADAP EFISIENSI BIAYA PRODUKSI PADA PT. ASIAN NANJUNG SEJAHTERA Rosliyati, Ati; Lisnawati, Ciceu
Jurnal Wawasan dan Riset Akuntansi Vol 4, No 1 (2016): JAWARA Volume 4 Nomor 1 Tahun 2016
Publisher : Universitas Galuh

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Abstract

Penelitian ini difokuskan pada Pengaruh Biaya Overhead Pabrik Terhadap Efisiensi Biaya Produksi pada PT. Asian Nanjung Sejahtera Ciamis Tahun 2011-2015. Penelitian ini bertujuan untuk mengetahui dan menganalisis kembali: 1) Biaya Overhead Pabrik oleh PT Asian Nanjung Sejahtera; 2) Biaya Produksi yang dikeluarkan oleh PT Asian Nanjung Sejahtera; 3) Pengaruh Biaya Overhead Pabrik Terhadap efisiensi Biaya Produksi pada PT Asian Nanjung Sejahtera. Metode penelitian yang digunakan dalam penelitian ini adalah metode asosiatif dengan pendekatan kuantitatif. Sumber data dalam penelitian ini adalah data primer. Sedangkan untuk menganalisis data yang diperoleh digunakan Analisis Regreasi Sederhana, Analisis Koefisien Korelasi, Analisis Koefisien Determinasi, dan Pengujian Hipotesis (Uji Signifikan atau Uji t dan f). Hasil dari penelitian dan pengolahan data menunjukkan bahwa biaya overhead pabrik berpengaruh negatif terhadap efisiensi biaya produksi pada PT Asian Nanjung Sejahtera. Artinya pada PT Asian Nanjung Sejahtera, pengendalian biaya belum dilaksanakan secara optimal, karena hal ini terbukti dengan adanya ketidakefisienan pada biaya produksi sehingga realisasi biaya produksi lebih besar dari anggaran biaya produksi.
STRATEGI INTERNET MARKETING PADA BISNIS KULINER DI KOMUNITAS WISATA TASIKMALAYA Abdullah, Yusuf; Rosliyati, Ati; Nugraha, Aa Willy
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 1 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

Purpose- The research objective was to determine the internet marketing strategy through social media in a typical culinary business in Tasikmalaya City. Design/methodology/approach- Descriptive-qualitative research methods were used to describe internet marketing strategies that were applied through analysis of market segmentation, target markets, and positioning and its implication of social media optimization (SMO). Observation, deep interview and literature study techniques were carried out in obtaining the data. The culinary business that was studied was the typical culinary of Tasikmalaya, namely Tutug Oncom (Tutug Oncom Instant Titasix). Findings- The results showed that culinary business in the Tasikmalaya Culinary Community (KWKT) had implemented internet marketing, especially implementing social media optimization in supporting internet marketing activities with social media. Implications- Through internet marketing, it was expected that typical culinary businesses in Tasikmalaya could optimize technological advancements through social media such as Facebook, Instagram, and other social media in marketing culinary products. Keywords: Internet marketing; Segmenting; Targeting; Positioning; Social Media Optimization
PENGARUH FREE CASH FLOW, FIRM SIZE DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN (Survei pada Perusahaan Sub Sektor Farmasi yang terdaftar di Bursa Efek Indonesia Periode 2017-2021) Indrayani, Rani; Mulyana, Deden; Rosliyati, Ati
Jurnal Ekonomi Manajemen Vol 10, No 1 (2024): Mei 2024
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jem.v10i1.10690

Abstract

ABSTRACTThe objectives of this study are to test, reveal and determine the relationship between Free Cash Flow, Firm Size, Investment Opportunity Set and dividend policy in pharmaceutical subsector companies listed on the Indonesia Stock Exchange during the 2017-2021 period. Analysis was carried out through panel data regression. Based on the findings of this research, it appears that there is a tendency for company size to experience stagnation, free cash flow to decrease, investment opportunity set to decrease, and dividend policy to show instability. The variables Free Cash Flow, Firm Size, and Investment Opportunity Set together have a significant influence on dividend policy in companies operating in the Pharmaceutical Sub-Sector throughout the period 2017 to 2021. There is a lack of evidence to support the assumption that Free Cash Flow and Company Size significant influence on dividend policy.Keywords: free cash flow; firm size; investment opportunity set; dividend policy.ABSTRAKTujuan penelitian ini adalah untuk menguji, mengevaluasi dan mengetahui hubungan Free Cash Flow, Firm Size, Investment Opportunity Set, dan kebijakan dividen pada perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia selama periode 2017-2021. Analisis dilakukan melalui regresi data panel. Berdasarkan temuan penelitian ini terlihat terdapat kecenderungan Ukuran Perusahaan mengalami stagnasi, Free Cash Flow menurun, Investment Opportunity Set menurun, dan kebijakan dividen menunjukkan ketidakstabilan. Variabel Free Cash Flow, Firm Size, dan Investment Opportunity Set secara bersama-sama mempunyai pengaruh yang signifikan terhadap kebijakan dividen pada perusahaan yang bergerak di Sub Sektor Farmasi sepanjang periode 2017 hingga 2021. Kurangnya bukti yang mendukung anggapan tersebut bahwa Free Cash Flow dan Ukuran Perusahaan berpengaruh signifikan terhadap kebijakan dividen. Kata Kunci: free cash flow; firm size; investment opportunity set; kebijakan dividen.
The Influence of Self-Efficacy, Organizational Climate and Work-Life Balance on Work Achievement through Motivation as an Intervening Variable Lazuardi, Pascal; Badruzaman, Jajang; Rosliyati, Ati
Management and Sustainability Vol. 3 No. 1 (2024): Management and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/ms.v3i1.431

Abstract

This research aims to determine: (1) the influence of self-efficacy, organizational climate, and work-life balance on work motivation. (2) the influence of self-efficacy, organizational climate, and work-life balance on work performance. (3) the influence of work motivation on work performance. (4) the influence of self-efficacy, organizational climate, and work-life balance on work performance through work motivation. The sample size in this study was 251 respondents. This research is quantitative with a descriptive approach, using primary data and partial least squares structural equation model (PLS-SEM) analysis techniques. The results of this study conclude that: (1) there is a significant positive influence between organizational climate and work-life balance on employee work motivation, but self-efficacy has an insignificant effect. (2) There is no significant influence between self-efficacy, organizational climate, and work-life balance on work performance. (3) There is a significant positive influence between work motivation and work performance. (4) There is a significant positive influence between organizational climate and work-life balance on work performance through employee work motivation, but self-efficacy has an insignificant effect.
The Influence of Financial Education and Financial Literacy in Improving Financial Management Behavior in Tasikmalaya MSMEs Business Actors Rosliyati, Ati; Iskandar, Yusuf
International Journal on Social Science, Economics and Art Vol. 14 No. 3 (2024): Nov: Social Science, And Economics
Publisher : Institute of Computer Science (IOCS)

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Abstract

Financial education plays a crucial role in the sustainability and development of micro, small, and medium enterprises (MSMEs). This study aims to examine the influence of financial education and financial literacy on financial management behavior. The research uses a quantitative approach with a survey method. A quantitative approach was chosen to observe the effect of financial education and literacy on the financial management behavior of MSMEs in Tasikmalaya City. The research instruments consist of questionnaires related to financial education, the level of financial literacy (adapted from the Financial Literacy Index by OJK) assessing basic financial knowledge, and questionnaires related to financial management behavior. The data analysis technique uses regression tests to determine the influence of the independent variables on the dependent variable. The conclusion of this study indicates that financial education and financial literacy significantly impact financial management behavior. This underscores the importance of these two factors in improving financial management behavior among MSME players.
Strategi Bertahan Petani Jagung Menghadapi Ketidakpastian Harga Jual dan Perubahan Iklim Helbawanti, Octaviana; Hikmah Widi, Riantin; Rosliyati, Ati; Nuraini, Candra
Seminar Nasional Lahan Suboptimal Vol 12, No 1 (2024): Vol 12, No 1 (2024): Prosiding Seminar Nasional Lahan Suboptimal ke-12 “Revital
Publisher : Pusat Unggulan Riset Pengembangan Lahan Suboptimal (PUR-PLSO) Universitas Sriwijaya

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Abstract

Helbawanti, O., Widi, R.H., Rosliyati,A., & Nuraini, C. (2024). Coping strategy of maize farmers in the struggle with the selling price uncertainty and climate change. In: Octaviana H et al. (Eds.), Prosiding Seminar Nasional Lahan Suboptimal ke-12 Tahun 2024, Palembang 21 Oktober 2024. (pp. 477–489).  Palembang: Penerbit & Percetakan Universitas Sriwijaya (UNSRI).Maize farmers struggle to purchase production factors and provide for household needs due to low incomes. Middlemen dominantly determine the price of maize harvested by farmers. Limited market access and lack of post-harvest handling results in very low purchase prices by middlemen. Farmers often plant maize rather than rice because it experiences longer droughts than the rainy season. The study was conducted to analyze farmers' attitudes towards the risk of price and climate uncertainty in maize farming. The method used was an analysis of risk sources including human resources, processes, productivity, and reputation. The assessment of price and climate uncertainty used risk mapping. The results explained price uncertainty and drought at high risk level. The impact or severity of the risk of price uncertainty at a large level. The likelihood of price uncertainty was at the high level of very frequent, while drought was at the average level of frequent. The risk sources of price uncertainty and drought affected the purchasing behavior of production factors, which did not increase and tended to decrease, as well as a decrease in post-harvest handling of maize. The purchase of fertilizer and payment of labor costs reduced the profit margin of maize sales, which were subjected to pressure from middlemen who determined the purchase price. The inability to add value to maize weakens the farm household economy as farmers had no other source of income. The farming risk sources of price uncertainty and prolonged drought were sources of risk that need to be controlled.
Peningkatan Kapasitas dan Membangun Branding BUMDes Tigalunggung, Desa Linggajati, Kabupaten Tasikmalaya Nuraini, Candra; Atmaja, Unang; Rosliyati, Ati; Mutolib, Abdul
Jurnal Pengabdian dan Pemberdayaan Masyarakat Inovatif Vol. 3 No. 2 (2024): Jurnal Pengabdian dan Pemberdayaan Masyarakat Inovatif
Publisher : Research and Social Study Institute (RESSI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70110/jppmi.v3i2.125

Abstract

This community service activity aims to increase capacity and build palm sugar branding. Community service activities are carried out from August to October 2021. The target of this service is the management of the BUMDes Tigalunggung, Linggajati Village, which consists of 10 people. Community service activities are carried out through the lecture method on BUMDes management materials, Financial Management, and Building Branding for BUMDes Tigalunggung palm Sugar Products. Service activities consist of three stages, namely the preparation stage, service activities, and comparative studies (field studies). The main problem faced by BUMDes Tigalunggung is the low capacity of BUMDes managing human resources. BUMDes management and finance training is an effort to increase the capacity of Tigalunggung BUMDes managers. The training participants were enthusiastic in participating in the training as an effort to build the independence of BUMDes. Some of the weaknesses of BUMDes Tigalunggung sugar products include product processing that is not standardized, drying is still traditional and relies on the sun, does not have a P-IRT permit, does not have a halal guarantee certificate (SJH), product packaging that is not informative in terms of design and nutritional value information, and the limited marketing network for palm sugar products. Improving the quality of palm sugar products BUMDes Tigalunggung is expected to improve the quality of product branding and attract consumers to buy palm sugar products belonging to BUMDes Tigalunggung.
PROMOSI DAN KEPUTUSAN PEMBELIAN: SURYA TOSERBA JATIWANGI SEBAGAI STUDI KASUS Dahlia, Eli; Rahayu, Dede Sri; Siregar, Rahmatika; Rosliyati, Ati
Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2025): Juni: Jurnal ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i2.2004

Abstract

Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh promosi terhadap keputusan pembelian. Populasi pada penelitian ini adalah pelanggan Surya Toserba Jatiwangi. Ukuran sampel diperhitungkan dengan rumus Cochran dan diperoleh sampel sebanyak 384 pelanggan Surya Toserba Jatiwangi. Metode yang dipakai dalam penelitian ini adalah analisis verifikatif. Teknik analisis data pada penelitian ini menggunakan analisis regresi linear sederhana. Berdasarkan hasil pengujian hipotesis maka promosi berpengaruh positif terhadap keputusan pembelian.
Building Job Satisfaction: The Role of Compensation, Work Motivation, and Work Environment Lestari, Nadya Ayu; Rahayu, Dede Sri; Hilman, Nadia Ulfa Agustin; Nugraha, Galih; Rosliyati, Ati
Jurnal Inovasi Bisnis dan Kewirausahaan Vol 7 No 1 (2025): Business Innovation and Entrepreneurship Journal (February)
Publisher : Entrepreneurship Faculty, Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35899/biej.v7i1.968

Abstract

This study aims to examine the influence of compensation, work motivation, and work environment on job satisfaction, both partially and simultaneously. The population in this study consists of RA teachers in the Kawalu District, Tasikmalaya City, with a sample of 62 respondents. The method used is a verificative analysis approach, and the data were analyzed using multiple linear regression. The findings of this research reveal four key results. First, compensation, work motivation, and work environment collectively positively influence job satisfaction. Second, individual compensation has a positive influence on job satisfaction. Third, work motivation has a positive influence on job satisfaction. Fourth, the work environment also has a positive influence on job satisfaction.
Co-Authors AA Sudharmawan, AA Abdul Mutolib Atmaja, Unang Badruzaman, Jajang Candra Nuraini, Candra Dahlia, Eli Dede Sri Rahayu Galih Nugraha Helbawanti, Octaviana Hikmah Widi, Riantin Hilman, Nadia Ulfa Agustin Indrayani, Rani Lazuardi, Pascal Lestari, Nadya Ayu Lisnawati, Ciceu Mulyana, Deden Nugraha, Aa Willy Siregar, Rahmatika Yusuf Abdullah