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Pengaruh Strategi Bisnis dan Pertumbuhan Penjualan Terhadap Manajemen Laba Pada Perusahaan Manufaktur Makanan dan Minuman Di BEI Melisa Kurnia Asfitri; Ardin Rozandi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i3.2074

Abstract

Kajian ini bertujuan untuk mengetahui pengaruh strategi bisnis dan pertumbuhan penjualan terhadap manajamen laba pada perusahaan manufaktur makanan dan minuman di BEI. Penelitian kuantitatif adalah metode yang digunakan. Populasi penelitian sebanyak 51 perusahaan yang memproduksi makanan dan minuman dan terdaftar di BEI antara tahun 2020-2022. Sampel penelitian melibatkan 39 perusahaan. Laporan keuangan perusahaan diterapkan dalam sumber data sekunder. Descriptive statistics, classical assumption test, multiple linear regression analysis, and hypothesis testing digunakan untuk menganalisis data. Adjusted R square value 0,496, membuktikan strategi bisnis dan pertumbuhan penjualan dapat menerangkan hingga 49,6% variasi variabel manajemen laba, sedangkan faktor yang tidak dimasukkan dalam persamaan atau tidak diperhitungkan menjelaskan sisanya 50,3 %.
THE EFFECT OF GIVING BONUSES ON INCREASING SALESMEN'S WORK IN INCREASING MOTORCYCLE SALES Melisa Kurnia Asfitri; Tsurayya Syarif Zain; Heni Yuvita; Raras Risia Yogasnumurti
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to see how much influence and contribution incentives have on improving the performance of motorcycle sales. The research sample used was 30 respondents, and the research method used used a quantitative approach, the data analysis technique in this study used validity, reliability, simple linear regression and hypothesis testing using the coefficient of determination test. The results of the study concluded that there was a positive and significant influence between giving bonuses on sales performance with a constant value of 3.467 or a bonus coefficient value of 0.167. the results of the hypothesis test obtained that the effect of giving bonuses contributed 21.1%, and 78.9% was influenced by other salary and benefit factors.
Financial Literacy and Love of Money Attitude toward Financial Management Dewi Fadila; Yesita Astarina; Dwi Riana; Septini Kumalaputri; Melisa Kurnia Asfitri
Asean International Journal of Business Vol. 2 No. 2 (2023)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijb.v2i2.607

Abstract

Purpose – This study aims to determine the effect of financial literacy and attitudes love of money to financial management based on economic entity concept in UKM IKM Nusantara, Palembang City.Methodology/approach – This research is quantitative descriptive. The population in this study were 300 SMEs (Small Medium Enterprise) that are members of UKM IKM Nusantara. The sampling technique used is method purposive sampling and the criteria used in the study were SMEs that had joined as members of UKM IKM Nusantara for at least 3 years. The samples obtained in this study were 50 SMEs. This study uses primary data with data collection techniques using interviews, online questionnaires and observation.Findings – The results of this study indicate that as many as 84% of business actors in UKM IKM Nusantara who manage their finances have not implemented it economic entity concept. Furthermore, financial literacy has a significant positive effect on based financial management economic entity concept, where as love of money attitude does not affect the financial management based economic entity concept. Novelty/value – These findings indicate that SMEs need to have knowledge of financial management, especially based economic entity concept. This concept is a good financial management concept for SMEs to implement, especially in an effort to improve the best financial performance for SMEs.  
THE INFLUENCE OF WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE IN THE CITY AGUNG DISTRICT OFFICE Melisa Kurnia Asfitri; Putri Andriyani Simanjuntak; Rahma Dewi; Fadhil Fadhlur Rohman; Fahirah Mayangsari; Muhammad Haudhi Al-Azzah
Journal of Psychology and Social Sciences Vol. 1 No. 4 (2023): Journal of Psychology and Social Sciences
Publisher : CV. DOKI COURSE AND TRAINING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/jpss.v1i4.91

Abstract

The purpose of this study was to determine the effect of the workenvironment on employee performance at the Kota Agung sub-districtoffice. The type of research used is comparative causal . Respondentswho resulted from the survey amounted to 37 respondents. The datacollection technique is done by survey online via google form, using 3scales namely Work Environment (X1), Work Attitude (X2), andperformance (Y). The data analysis method for testing the hypothesisuses a simple linear regression method with significant data results,which means that the work environment in the sub-district office ofKota Agung has an effect on employee performance. Based on theresults of research that aims to determine the effect of the workenvironment on employee performance in the district office grand city. It can be seen from the significant value in the data above in the formof 0.000 <0.05 tends to be lower than the significant level which is 0.24.It can be concluded that the work environment variable affects theperformance of employees at the Kota Agung sub-district office or canbe called correlated and thus H0 is rejected or in other words there isan effect. Square Bearing R square is 0.197 which implies that the workenvironment variable has an independent effect on employeeperformance variables by 20.4 percent .
Sosialisasi Aspek Perkembangan Anak Usia Dini Di TK Fathul Ilmi Palembang Heni Yuvita; Imas Permatasari; Raras Risia Yoganusmurti; Tsurayya Syarif Zain; Melisa Kurnia Asfitri; Ilham Prawidi Sakti; Yoga Aji Nugraha; Dika Setiagraha; Rizal Afif A. Napitupulu
Jurnal Masyarakat Madani Indonesia Vol. 3 No. 2 (2024): Mei
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/js.v3i2.212

Abstract

Perkembangan pada anak usia dini merupakan komponen penting yang penting untuk mengembangkan kemampuan mulai dari kemampuan berpikir, berbicara, bergerak, mengekspresikan emosi, dan berinteraksi yang sangat dibutuhkan dalam aspek perkembangan berikutnya. Hal tersebut perlu untuk dipahami oleh orang tua karena mereka memiliki peran penting dalam  perkembangan anaknya. Namun ditemukan bahwa orang tua murid di TK Fathul Ilmi Palembang masih memiliki pemahaman yang kurang terkait aspek perkembangan anak usia dini. Kegiatan pengabdian kepda msyarakat ini dilakukan di TK Fathul Ilmi, Palembang pada bulan November 2023 dalam bentuk seminar yang diikuti oleh orangtua murid. Kegiatan dimulai dengan pre-test dengan cara menggali pengetahuan dasar dengan mengajukan pertanyaan kepada peserta. Kemudian dilakukan pemaparan materi perkembangan anak usia dini. Tahap selanjutnya adalah memberikan beberapa game atau ice breaking edukasi sebagai bentuk post-test untuk mengetahui peningkatan pemahaman peserta. Hasil dari kegiatan pengabdian ini menunjukkan peningkatan jumlah peserta yang memahami tahap perkembangan anak usia dini dari menjadi. Selain itu terlihat peserta antusia ketika mengikuti kegiatan ini dari awal hingga akhir dan mengharapkan kegiatan sosialisasi dapat berlanjut dengan pemberian materi yang lainnya terutama terkait pemahaman yang lebih dalam perkembangan anak usia dini