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Keputusan Pengusaha Dalam Pengambilan Laba Pada Usaha Mikrokecil Dan Menengah Pembuatan Krupuk Samiler Di Warga Dusun Ketanen Desa Kemasantani Rt.3 Rw.1 Kecamatan Gondang Kabupaten Mojokerto Imam Baidlowi Baidlowi
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.1082

Micro, Small and Medium Enterprises (MSMEs) are one of the industries that contribute to advancing the economy in Indonesia. With the large number of MSMEs, the competition will be increasingly fierce. In manufacturing companies, cost information can be seen in the calculation of the cost of goods manufactured. The calculation of the cost of goods manufactured can be used to determine the selling price and profit. And the research was conducted in Ketanen hamlet, Kemasantani village RT.3 RW.1 Ketanen, Gondang District, Mojokerto Regency. The purpose of this study is to determine the calculation of the cost of production using the entrepreneur to calculate profit. . This type of research is a descriptive study with a quantitative approach. The results showed that the company had not calculated the cost of goods manufactured correctly and the contribution margin for Samiler crackers per kilo gram was Rp. 4,416.77 has not been deducted by fixed costs. The contribution margin is not a net profit from product sales, because there are fixed costs that must be paid or closed by the company with this margin value. And if it is reduced by fixed costs of Rp. 3,470.58, the profit will be Rp. 946.19. The results of the analysis indicate that the calculation of the cost of goods manufactured using the calculation of the cost of goods is accurate, so that the company has not been able to use this as a basis for determining the cost of goods sold and making decisions to determine profit.

PENGARUH BRAND IMAGE DAN BRAND TRUST SERTA KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN PADA LIPSTIK WARDAH (STUDI PADA KONSUMEN LIPSTIK WARDAH DI WILAYAH MOJOKERTO) Diana Rosa Amanda; Imam Baidlowi; kasnowo
Jurnal Cakrawala Ilmiah Vol. 1 No. 12: Agustus 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jcijurnalcakrawalailmiah.v1i12.3217

Penelitian ini bertujuan untuk mengetahui pengaruh brand image, brand trust dan kualitas produk terhadap keputusan pembelian produk lipstik wardah di wilayah Mojokerto. Penelitian ini menggunakan metode kuantitatif dengan jumlah sampel 100 orang diambil dengan teknik purposive sampling. Data analisis menggunakan Regresi Linier Berganda . Hasil penelitian ini adalah (1) Brand Image berpengaruh secara parsial terhadap keputusan pembelian, dibuktikan dari nilai t hitung 2,049 > t tabel 1,988 dengan signifikansi 0,000 < 0,05. (2) Brand Trust berpengaruh secara parsial terhadap keputusan pembelian, dibuktikan dari nilai t hitung 8,405 > t tabel 1,988 dengan signifikansi 0,000 < 0,05. (3) Kualitas Produk berpengaruh secara parsial terhadap keputusan pembelian , dibuktikan dari nilai t hitung 3,090 > t tabel 1,988 dengan signifikansi 0,000 < 0,05. (4) Brand Image, Brand Trust dan Kualitas Produk berpengaruh secara simultan terhadap keputusan pembelian, dibuktikan dengan hasil F hitung 52,981 > F tabel 2,70 dengan signifikansi 0,000 < 0,05.

Analisa Keuangan Usaha Mikro Kecil Menengah (UMKM) Produsen Makanan Tahu Imam Baidlowi
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 5 No. 2 (2022): Juli 2022
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37112/bisman.v5i2.2037

Finance is a very important part of a business, because the company will be able to run well and normally if the company's finances run normally. Regarding company finances, in this study researchers have conducted research related to the method of managing company finances in SMEs, traditional tofu food producers "Gono Tahu". The results of the study indicate that the traditional tofu food producer "Gono Tahu" has not carried out financial management properly according to the company's financial management standards. Therefore, it is necessary to improve the quality of human resources, especially in the financial sector. It is hoped that the Mojokerto Regency Government will make efforts to foster so that people who have micro, small and medium businesses can increase their business.

Pengaruh Kualitas Pelayanan, Harga Dan Atmosfer Café Terhadap Keputusan Pembelian Pada Nabs Café Pacet – Mojokerto Nickofwan Andysetya Fernanda; Imam Baidlowi; Agoes Hadi Poernomo
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 5 (2023): September : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i5.133

In the increasingly more business cafe competition in the era of today, every businessman or businessman in the field of beverages and food must be able to maintain the continuity of the business they run. In order to survive and be successful in the field of food and beverages, an entrepreneur must be able to consider from what makes consumers interested in stopping by the café. This study aims to determine the effect of the quality of service, price and atmosphere of café on purchasing decisions (case studies at Nabs Café in Mojokerto City). This study uses a quantitative method with a sample of 100 respondents with the help of data processing IBM SPSS 26. The results of this study indicate that partially the variable service quality has a positive and significant effect on purchasing decisions, partially the price variable has a positive and significant effect on purchasing decisions, partially the atmospheric café variable has a positive and significant effect on purchasing decisions, simultaneously the effect of service quality, price and atmosphere of the café has a positive and significant effect on purchasing decisions (case studies in NABS Café in Mojokerto City).

Pengaruh Kualitas Produk, Kualitas Layanan Dan Citra Perusahaan Terhadap Kepuasan Konsumen Pada UMKM Dapur Keyra Kec. Puri Kab. Mojokerto Muhammad Al Zidane; Imam Baidlowi; Agoes Hadi Purnomo
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 1 No. 5 (2023): September : Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v1i5.135

In Indonesia, more and more individuals are doing business activities. Business is an activity carried out by one individual. Micro, Small and Medium Enterprises (MSMEs) are businesses engaged in trade, which involve entrepreneurial activities. UMKM Kitchen Keyra is one of the businesses engaged in the field of food that is easy to develop, which is located on Jalan Kebonagung Village, Kec. Kab. Castle Mojokerto. The purpose of this study was to determine the effect of product quality on customer satisfaction, to determine the effect of service quality on customer satisfaction, to determine the effect of corporate image on customer satisfaction and to determine the effect of product quality, service quality and corporate image on customer satisfaction. This study uses quantitative methods, with a sample of 100 respondents with the help of IBM SPSS version 25. The results show that product quality variable (X1) partially and significantly influences consumer satisfaction (Y) with t count 7.801 > 1.98498 and a sig value of 0.000 <0.05, service quality (X2) has a partial and significant effect on customer satisfaction (Y) with t count 2.531 > 1.98498 and a sig value of 0.013 <0.05, and corporate image (X3) has a partial and significant effect on consumer satisfaction (Y) with t count 16.567 > 1.98498 and a sig value of 0.000 <0.05, while simultaneously product quality (X1), service quality (X2) and corporate image (X3) have a positive and significant effect on consumer satisfaction ( Y) Keyra Kitchen SMEs with f count 292.834 > 2.70 and a sig value of 0.000 <0.05

Pengaruh Good Corporate Governance Dan Firm Size Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022) Ratih Kusuma Mawardani; Imam Baidlowi; Tatas Ridho Nugroho; Nur Ainiyah
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.76

This study aims to examine the effect of independent variables on the dependent variable and examine moderating variables that can support the relationship between the independent variable and the dependent variable. The independent variables used in this study are Good Corporate Governance (GCG) and Firm size, and the dependent variable is firm value and the moderating variable used is profitability. The method used in this research is quantitative method. The population in this study was 59 Go Public companies listed on the Indonesia Stock Exchange in 2019-2022. The sampling technique used in this study was purposive sampling technique and obtained sample results of 13 companies during the 2019-2022 period with a total sample of 52 financial reports. Hypothesis testing in this study used Partial Least Square (PLS) analysis. The results showed that Good Corporate Governance (GCG) and firm size have a significant positive effect on firm value, while profitability has no significant effect in moderating the relationship between Good Corporate Governance (GCG) and firm size on firm value.

Pengaruh NPM, ROA, ROE Terhadap Pertumbuhan Laba Dengan Bopo Sebagai Moderasi Siti Meisaroh; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1990

The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth

Pengaruh Pendapatan Asli Daerah dan Belanja Modal Terhadap Kinerja Keuangan Pemerintah Daerah Tingkat II di Provinsi Jawa Timur Periode 2018 – 2022 Clarisa Sukmaning Ati; Imam Baidlowi; Nur Ainiyah; M. Bahril Ilmiddaviq
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1997

The emergence of the Covid-19 virus in 2019 caused an economic crisis for all regions in Indonesia. So an appeal was issued to prevent the occurrence of Covid-19. However, this implementation has affected various sectors, especially the economic sector. East Java Province is one of the provinces affected by the Covid-19 pandemic, so that the economy in East Java Province has experienced a decline. The purpose of this study was to determine the effect of Regional Original Revenue and Capital Expenditures on the Financial Performance of the Level II Regional Government of East Java Province for the 2018-2022 Period. The research methodology uses a quantitative research methodology, the sample used uses saturated sampling. Data analysis in this study used descriptive statistical analysis with Patrial Least Squares (PLS) software. The results of this study are that regional original income has a significant effect on local government financial performance and capital expenditure has no significant effect on local government financial performance.

Analisis Laporan Keuangan Untuk Memprediksi Tingkat Kebangkrutan Dengan Menggunakan Model Altman Z- Score, Grover dan Zmijewski Dian Dwi Sahniar; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1998

This study aims to analyze financial statements to determine the potential for bankruptcy in companies in the transportation and logistics sector using the Altman Z-score, Grover and Zmijewski methods. The research used is quantitative with a descriptive approach. The population used is 28 companies in the transportation and logistics sector. The sample used in this research was 15 companies using purposive sampling technique in taking the sample. Statistical analysis in this study uses the calculation of the company's financial ratios from each bankruptcy method. The data used is secondary data in the form of financial reports obtained from the Indonesian Stock Exchange. The results showed that of the 15 sample companies using the Altman method, 8 were bankrupt, 1 was a gray area, 6 were healthy. Grover's results are 7 bankrupt and 8 healthy and Zmijewski's results are 10 bankrupt, 5 healthy. And of the 15 sample companies, there are 5 companies that have a greater potential for bankruptcy using these three methods.

Pengaruh NPM, ROA, ROE Terhadap Pertumbuhan Laba Dengan BOPO Sebagai Moderasi Siti Meisaroh; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1999

The aim of this study is to find out the impact of NPM, ROA, and ROE on BOPO-moderated profit growth in food and beverage sub-sector manufacturing companies in the period 2017–2022. This type of research is called quantitative descriptive research. The population used 26 food and beverage companies. The samples used in this study were from 14 companies, for a total of 84 samples obtained using purposive sampling techniques. Data analysis techniques use descriptive statistics, classical assumption tests that include normality tests, multicolinerity tests, heteroskedasticity tests, and autocorrelation tests, double linear regression analysis, moderated regression analyses, hypothetical tests (t tests), and determination coefficients with the help of SPSS program 26. The secondary data used is the financial report obtained from the Indonesian Stock Exchange. The results of the research show that NPM has no influence on profit growth, while ROA and ROE influence profit growth, and BOPOs are not able to moderate the relationship between NPM to profit growth. BOPOs are not capable of moderating the relationship between ROA to profit growth, BOPOs are not capable of moderating the relationship between ROE to profit growth Keywords: NPM, ROA, ROE, BOPO and Profit Growth

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