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BIAYA PRODUKSI DAN BIAYA PENJUALAN TERHADAP LABA PERUSAHAAN PADA USAHA KECIL MENENGAH Amelia Anwar; Nety Kumalasari; reny kurnia putri
JURNAL ILMU MANAJEMEN SABURAI Vol 9, No 1 (2023): JURNAL ILMU MANAJEMEN SABURAI
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jmb.v9i1.1962

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh biaya produksi dan biaya penjualan secara simultan terhadap laba perusahaan pada usaha kecil menengah askha Jaya Bandar Lampung. Apakah ada pengaruh secara parsial biaya produksi terhadap laba perusahaan pada usaha kecil menengah, askha jaya Bandar Lampung. Apakah ada pengaruh secara parsial biaya penjualan terhadap laba perusahaan pada usaha kecil menengah askha jaya Bandar Lampung. Penelitian ini menggunakan sampel data biaya produksi, biaya penjualan dan laba tahun 2015 sampai dengan tahun 2017 berupa data per bulan. Penelitian ini menunjukkan bahwa variabel biaya produksi dan variabel biaya penjualan memiliki hitung sebesar 74,111 dengan nilai signifikansi sebesar 0,000. Hasil penelitian diperoleh dengan nilai signifikansi 0,000 0,05, sehingga disimpulkan bahwa Hipotesis (H1) diartikan sebagai “Biaya produksi dan biaya penjualan berpengaruh positif dan signifikan secara simultan terhadap laba perusahaan pada usaha kecil dan menengah. skala usaha askaha jaya bandar lampung. Variabel biaya produksi memiliki nilai t hitung 14,764 dan nilai signifikansi 0,000. Dari nilai perhitungan tersebut dapat disimpulkan bahwa 0,000 0,05, maka Hipotesis (H2) artinya “Biaya produksi berpengaruh positif dan signifikan secara parsial terhadap laba perusahaan pada usaha kecil menengah keripik askha jaya bandar lampung. Biaya variabel penjualan memiliki nilai t hitung sebesar 6,895 dan nilai signifikansi sebesar 0,001 pada tingkat signifikansi 0,05. Dari nilai perhitungan tersebut dapat disimpulkan bahwa 0,001 0,05, maka Hipotesis (H3) artinya “harga pokok penjualan berpengaruh positif dan signifikan secara parsial terhadap laba usaha kecil menengah keripik askha jaya Bandar Lampung.
ANALISIS PENGARUH JANGKA WAKTU PINJAMAN DAN STATUS PEKERJAAN TERHADAP TINGKAT KELANCARAN PENGEMBALIAN KREDIT Amelia Anwar; Nety Kumalasari; Agung Rachmadi
Jurnal Manajemen dan Bisnis Vol 14, No 1 (2023): April
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jmb.v14i1.3120

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh jangka waktu pinjaman dan status pekerjaan terhadap tingkat kelancaran pengembalian kredit di PT Pegadaian Syariah. Jangka waktu pinjaman dan status pekerjaan merupakan faktor yang dapat mempengaruhi kemampuan peminjam dalam mengembalikan pinjaman secara tepat waktu. Penelitian ini menggunakan metode analisis data sekunder, di mana data yang digunakan adalah data historis pinjaman di PT Pegadaian Syariah. Variabel yang diamati meliputi jangka waktu pinjaman, status pekerjaan, dan tingkat kelancaran pengembalian kredit. Data dianalisis menggunakan teknik regresi statistik untuk mengidentifikasi hubungan antara variabel-variabel tersebut. Hasil penelitian menunjukkan bahwa jangka waktu pinjaman memiliki pengaruh signifikan terhadap tingkat kelancaran pengembalian kredit. Selain itu, status pekerjaan juga memiliki pengaruh signifikan terhadap tingkat kelancaran pengembalian kredit.
Pelatihan Sistem Pengendalian Internal dan SistemInformasi Akuntansi Bagi Karyawan PT. Lampung Jasa Utama Di Kota Bandar Lampung Arie Sarjono Idris; Nety Kumalasari; Umar Bakti; Ilham Fahrudin Yahya
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 1 No. 1 (2022): Maret : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v1i1.752

Abstract

The purpose of this activity is to provide an understanding of the importance of internal control and accounting information systems in a company to minimize risk and maximize employee performance, create effective and efficient management, and avoid wasting company resources and also to improve employee quality. The method of this activity is carried out using the lecture method. The targets of this Community Service (PKM) activity are employees and management of PT. Lampung Jasa Utama which was attended by 11 participants. This training activity was well organized. This employee training activity is expected to provide in-depth understanding and a positive impact on leaders, management, employees and all company management in improving quality and implementing good and correct internal controls and information systems in the company's operational activities.
Penyusunan Anggaran Bagi Usaha Kecil dan Menengah Di Kota Bandar Lampung Arie Sarjono Idris; Nety Kumalasari; Desmon Desmon; Dwi Fitriyani
Jurnal Kabar Masyarakat Vol. 1 No. 3 (2023): Agustus : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v1i3.573

Abstract

Community service activities to provide knowledge about Budgeting for Small and Medium Enterprises in the City of Bandar Lampung. activity methods with workshop presentations, discussions and exercises for making budget reports. The series of community service activities is as follows: the implementation team presents material on making budget reports consisting of a sales budget and cash budget, the Service Team asks for participant feedback regarding the quality of the training including understanding of the material, activity benefits and satisfaction with activity implementation, based on the feedback provided Community service activities have a good impact on participants where participants can better understand budgeting.
PENGARUH KEPEMIMPINAN, PENDIDIKAN DAN PELATIHAN TERHADAP KINERJA PEGAWAI DI BALAI DESA WILAYAH TRIMULIA LAMPUNG BARAT Rini Loliyani; Rina Loliyana; Nety Kumalasari
Jurnal Manajemen dan Bisnis (JMB) Vol 3, No 01 (2022)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jmb.v3i01.793

Abstract

ABSTRACTThis study aims to determine the effect of partial and simultaneous leadership variables, education and training on the performance of employees in the Central Region trimulia lampung barat. Populasi in this study are employees in the Central Region trimulia lampung barat with a sample of 46 respondents. Sampling technique using Saturated sampling method. Data collection techniques used were questionnaires, documentation and interviews. Instrument test instrument of this study is the test of validity and reliability test, while for testing the hypothesis using f test and t test. Researchers also use multiple linear regression analysis to analyze data and reinforced by the classical assumption test that is test of normalistas, multikolinearitas, heterokedastisitas and autokorelasi. The result of data analysis shows that leadership, education and training variables have a significant positive effect both simultaneously and partially on the performance of employees in River trimulia lampung barat. Keywords: leadership, Education, Training and Performance
Pengaruh Komitmen Kerja Terhadap Kepuasan Kerja Pegawai Kantor Lembaga Pemasyarakatan Kelas 1 Bandar Lampung Heylin Idelia Jayasinga; Nety Kumalasari
Jurnal Manajemen dan Bisnis (JMB) Vol 1, No 2 (2020)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jmb.v1i2.432

Abstract

AbstractThis study aims to determine the effect of work commitment on job satisfaction at the Class 1 Correctional Institution office in Bandar Lampung. Research carried out quantitative research. This study used 35 research respondents. There are two variables in this study, namely: 1 (one) independent variable (X) and 1 (one) dependent variable where work commitment (X) is the independent variable and job satisfaction (Y) as the dependent variable. The amount of the coefficient of determination between work commitment to job satisfaction is 15.3%. These results indicate that there is an effect of work commitment on job satisfaction at the Class 1 Correctional Institution office in Bandar Lampung, 15.3%. The suggestions put forward by the researcher are as follows: Work commitment variable, which needs attention to increase this indicator is that employees have an educational background relevant to their work position because the indicator value is the lowest. The leadership can increase this indicator by providing jobs and tasks according to the background and basics of employees. The job satisfaction variable that needs attention is an indicator about the employee completing the work not exceeding the promised time limit because this indicator gets a low score. This indicator enhancement can be done by the leadership by placing the position of employees according to their prudence and assigning jobs according to the job description they have, because thus the work can be done more effectively and efficiently. Keywords: work commitment and job satisfaction
Memaksimalkan Pengembangan Usaha Lewat Online Desi Derina Yusda; Nety Kumalasari; Nisaul Khoiriah
Jurnal Multidisiplin Borobudur Vol. 1 No. 2 (2023): Edisi Khusus
Publisher : Universitas Borobudur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37721/jmb.v1i2.1294

Abstract

Every year, a large number of university graduates and diploma holders enter the Indonesian labor sector. When fresh high school or trade school graduates are included, the figure becomes even more astounding. Finding a job will undoubtedly become more difficult. This was entirely avoidable. If, from the start of their education, an interest in entrepreneurship was fostered so that when they graduated, they could choose to become entrepreneurs in addition to working for a company or continuing their studies (college), it is necessary to have activities to increase students' interest in entrepreneurship, namely through entrepreneurship training. The goal of this project is to see if entrepreneurship training may boost students' interest in entrepreneurship at Pelita Gedong Tataan Vocational School. If proved, the use of Entrepreneurship Development can be a solution to the problem of students' lack of interest in entrepreneurship. This instruction was offered to 39 participants, all of whom were 12th grade students from Pelita Gedong Tataan Vocational High School, and was delivered using the lecture technique.
PERAN PRODUK ARRUM DALAM MENINGKATKAN KESEJAHTERAAN NASABAH PERSPEKTIF EKONOMI SYARIAH Amelia Anwar; Nety Kumalasari
Tijarah: Jurnal Ekonomi Syariah Vol 2, No 2 (2023): Tijarah: Jurnal Ekonomi Syariah
Publisher : Tijarah: Jurnal Ekonomi Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/tijarah.v2i2.297

Abstract

Berawal dari munculnya berbagai macam lembaga keuangan pembiayaan mikro. Pegadaian syariah hadir menawarkan produk pembiayaan mikro berbasis syariah. Penelitian ini bertujuan untuk mengetahui peran produk ar-rahn untuk usaha mikro (ARRUM) dalam meningkatkan kesejahteraan nasabah prespektif ekonomi syariah pada Pegadaian Syariah Raden Intan Lampung. Penelitian ini merupakan penelitian lapangan dianalisis secara deskriptif kualitatif dengan proses pengumpulan data menggunakan interview, observasi dan dokumentasi sebagai metode penunjang. Hasil penelitian menunjukan produk ARRUM pada Pegadaian Syariah merupakan solusi yang memiliki peran meningkatkan kesejahteraan prespektif dalam Ekonomi Syariah dengan memberikan bantuan modal usaha kepada nasabah.