Sunarmi
Universitas Aisyah Pringsewu, Indonesia

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The Influence of production costs and sales volume on operational profit at Serasi Gorden Pringsewu: Case Study In Serasi Gorden’s Business In Pringsewu Vivi Imelda; Sunarmi
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1404

Abstract

This type of research uses quantitative research with a case study and field study approach. The data used is secondary data. The population in this study are all sales reports, production cost reports, and financial reports for Serasi Gorden's business. The samples used in this study were sales reports, production cost reports, and financial reports for the Serasi Gorden business for the period 2018 to 2022, namely 60 samples from 60 months for 5 years. The data analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that production costs have a value of tcount <ttable or -38.034 <1.67065 with a significance value of 0.000 <0.05. Meanwhile, the sales volume variable has a tcount > ttable or 53.630 > 1.67065 with a significance value of 0.000 <0.05. So it can be concluded that partially production costs (X1) have no significant effect on increasing profits while sales volume (X2) has a significant effect on operating profits. From the simultaneous test of production costs and sales volume simultaneously, they have a positive and significant effect on Serasi Gorden's operating profit in Pringsewu with fcount > Ftable, namely 1567.144 > 3.15 and a significance of 0.000 <0.05 and the test results for the coefficient of determination is 98.2% , while the rest is influenced by other factors outside the two variables studied.
Sustainability of Sharia Effects: Evidence from the Markets of Indonesia and Malaysia Adi Gunanto; Siti Aisyah; Mohammad Ridwan; Sofyan Syamsuddin; Munzir; Sunarmi
Journal of Islamic Economic and Business Research Vol. 4 No. 1: June 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jiebr.v4i1.260

Abstract

This study is designed to assess the empirical impact of increased profitability, leverage, and carbon emission disclosure on the scale of sustainability reporting. A quantitative method was chosen as the primary approach, relying on secondary data as a source of information. Observations were conducted on manufacturing entities listed in the Sharia Securities List in Indonesia and Malaysia during the period from 2021 to 2023, using purposive sampling techniques resulting in a sample of 105 companies. Descriptive and verificative statistical methods were employed for data analysis, including panel data regression using fixed effects models. Eviews 12 software was adopted as the analytical tool. The empirical findings of this research indicate that increased profitability and carbon emission disclosure significantly contribute to the expansion of sustainability reporting disclosure. On the other hand, increased leverage does not have a significant negative impact on the scale of sustainability reporting disclosure.