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Dian Novita
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Journal : YUME : Journal of Management

 1 
Peranan Controller dalam Perencanaan dan Pengendalian Penjualan pada Usaha Mikro, Kecil dan Menengah di Kabupaten Gowa Juliana Sartika Djafar; Dian Novita; Firman Aliffatahillah
YUME : Journal of Management Vol 4, No 3 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v4i3.1584

Abstract

AbstrakPeran UMKM (Usaha Mikro, Kecil dan Menengah) secara Nasional dalam mendukung laju pertumbuhan ekonomi di Indonesia sangatlah penting. Hal ini juga terjadi di Kabupaten Gowa Provinsi Sulawesi Selatan. Dimana kegiatan UMKM adalah salah satu penentu jalannya roda perekonomian. Penelitian ini bertujuan untuk mengetahui eksistensi dan peranan controller dalam perencanaan dan pengendalian penjualan pada UMKM di Kabupaten Gowa. Penelitian ini adalah penelitian deskriptif kualitatif yang menggunakan metode observasi langsung dan wawancara langsung dengan pemilik UMKM yang ada di Kabupaten Gowa. Hasil dari penelitian ini menunjukkan bahwa controller memiliki beberapa peran yang berbeda-beda dalam perencanaan dan pengendalian penjualan pada UMKM di Kabupaten Gowa, diantaranya adalah peran pengawasan keuangan, ikut serta dalam penyusunan perencanaan penjualan, melakukan pengecekan persediaan dalam rangka memastikan ketersediaan barang yang akan dijual, melakukan inovasi-inovasi baik berupa pengendalian operasional maupun pengendalian strategi dalam rangka mencapai tujuan yang telah disusun dalam perencanaan penjualan, dan melakukan rapat bulanan dalam rangka mengevaluasi kinerja karyawan.Kata Kunci: UMKM, Controller, Perencanaan dan Pengendalian, PenjualanAbstractThe role of UMKM (Micro, Small and Medium Enterprises) nationally in supporting the rate of economic growth in Indonesia is very important. This also happened in Gowa Regency, South Sulawesi Province. Where UMKM activities are one of the determinants of the course of the economy. This study aims to determine the existence and role of the controller in planning and controlling sales at UMKM in Gowa Regency. This research is a qualitative descriptive study that uses direct observation and direct interviews with UMKM owners in Gowa Regency. The results of this study indicate that the controller has several different roles in planning and controlling sales at UMKM in Gowa Regency, including the role of financial supervision, participating in the preparation of sales planning, checking inventory in order to ensure the availability of goods to be sold, carry out innovations in the form of operational control and strategic control in order to achieve the goals that have been prepared in the sales plan, and conduct monthly meetings in order to evaluate employee performance.Keywords: UMKM, Controller, Sales Planning dan Control
Teori Pecking Order: Pilih Utang atau Ekuitas? Yasmi Yasmi; Dian Novita; Asri Usman
YUME : Journal of Management Vol 6, No 1 (2023)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v6i1.3587

Abstract

 AbstrakPenelitian ini bertujuan untuk mengetahui seberapa jauh profitabilitas, likuiditas, dan pertumbuhan perusahaan berpengaruh terhadap struktur modal perusahaan publik di Indonesia. Menggunakan alat uji statistik dapat diketahui variabel manakah yang paling mempengaruhi oleh struktur modal perusahaan publik di Indonesia. Sampel yang digunakan adalah 173 perusahaan dengan menggunakan metode disproportionate stratified random sampling. Metode analisis yang digunakan yaitu analisis regresi menggunakan SPSS. Hasil penelitian menemukan bahwa (1) profitabilitas berpengaruh terhadap struktur modal, (2) likuiditas berpengaruh terhadap struktur modal, (3) pertumbuhan perusahaan tidak berpengaruh terhadap struktur modal. Kata Kunci: teori pecking order, profitabilitas, likuiditas, pertumbuhan. AbstractThis study aims to determine the extent of profitability, liquidity, and growth (growth) companies give effect to the capital structure of public companies in Indonesia. By using a statistical test is expected to be known which variables most affect the capital structure of public companies in Indonesia. The sample used is 173 (one hundred and seventy three) companies using disproportionate stratified random sampling method. The analytical method used is regression analysis using SPSS. The results found that (1) the profitability give significant effect on the capital structure so that the hypothesis is accepted, (2) liquidity give significant effect on the capital structure so that the hypothesis is accepted, (3) the company's growth no significant effect on the capital structure so that the hypothesis is not accepted. Keywords: pecking order theory, profitability, liquidity, growth
Co-Authors Achmad Lutfi Agustinus Giawa Ahmad Djoko Maruti3 Andreani Kinata Anis Fitria Anisah Amartia ARI SETIAWAN Arni Wiyati Asri Usman Bertha Yonata Budi Hermaini Deni Maisa Putra Dewi Susanti Edi Susilo Eravianti Eravianti Erlan Kusuma Roza Erna Apriliana Fajar Nova Prasetyo Firman Aliffatahillah Hasnah Juniarsyi Juliana Sartika Djafar Larasati Ahluwalia Lia f Lina Lia Febria Lina Luh Putu Ratna Sundari Mitarlis Mitarlis Mohammad Nur2) Muchlis Mutiara Magta Ngadi Marsinah Ovan Firnando Rati Purnama Sari Shofi Justitia Sri Tatminingsih Taufik Syamsuddin Tedjo Djatmiko Titi Chandrawati Untung Laksana Budi Yasmi Yasmi Yulia Fitriani Yusra Fernando Zainuri Zainuri Zeni Mahdalena Silaen