Student Online Journal (SOJ) UMRAH - Ekonomi
Online ISSN 2722-0745 Jurnal online mahasiswa Fakultas Ekonomi Universitas Maritim Raja Ali Haji berisikan artikel ilmiah dari skripsi dan atau sebagian dari skripsi mahasiswa strata satu (S1) Fakultas Ekonomi Universitas Maritim Raja Ali Haji yang merupakan kewajiban mahasiswa menggunggah karya ilmiah sebagai syarat ujian sarjana.
ANALISIS PENGEMVBANGAN POTENSI EKONOMI DESA MELALUI BADAN USAHA MILIK DESA BENAN BAHARI (BUMDes BENAN BAHARI) DI DESA BENAN KECAMATAN KATANG BIDARE KABUPATEN LINGGA
Village-Owned Enterprises, hereinafter referred to as BUMDes, are business entities whose capital is wholly or most of the capital owned by the village through direct participation from village assets which are separated in order to manage assets, services and other businesses for the greatest welfare of the village community. The management of BumDes is fully implemented by the village community, namely from the village, by the village, and for the village. The program implemented by BumDes Benan Bahari is by selling oil and gas (MIGAS) owned by Bumdes by buying it by Bumdes and then selling it back to the community. This purpose is to determine the development of the village's economic potential through the Village-Owned Enterprises of Benan Bahari (BumDes Benan Bahari) in Benan Village, Katang Bidare District, Lingga Regency. This research is a type of field research research and the population as well as samples in this study are the Village Head, Head of Bumdes, Members of BumDes, Village Community. Data collection techniques used are interviews and documentation. The data analysis technique used is the method of Qualitative Analysis, PEST Analysis, SWOT Analysis, using inductive thinking. Based on the results of the research, it is known that the BumDes Benan Bahari has made a good effort to see, observe and consider what potential can and may be developed in this Benan village, namely by selling Oil and Gas due to limited capital and without a budget injection from the village government
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PENGEMBANGAN KARIR, LINGKUNGAN KERJA DAN PENGARUNYA TERHADAP KINERJA MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING (STUDI KASUS DI DINAS PERIKANAN KABUPATEN BINTAN KEPULAUAN RIAU)
he purpose of this study was to examine career development, work environment, and its influence on performance through work methods as an intervention variable at Dinas Perikanan Kabupaten Bintan Kepulauan Riau. The variables used in this research are career development and work environment as independent variables, job satisfaction as the intervening variable and performance as the dependent variable. This research is categorized as quantitative research because it uses a questionnaire as a research instrument which is the primary data in this study. The population in this study were 72 employees at Dinas Perikanan Kabupaten Bintan. The sampling technique used is purposive sampling by taking 48 civil servants as the sample. The collected data was tested and analyzed using the IBM SPSS Statistics 25 program. The data analysis methods used in this study were descriptive statistical tests, data quality tests, classical assumption tests, path analysis and hypothesis testing. Based on the results of the study, it is known that career development partially has a significant effect on performance, partially career development has a significant effect on job satisfaction, work environment partially has a significant effect on job satisfaction, job satisfaction partially has a significant effect on performance, career development has a significant effect on performance through job satisfaction as an intervening variable, work environment has a significant effect on performance through job satisfaction as an intervening variable.
PENGARUH DEWAN KOMISARIS KEPEMILIKAN INSTITUSIONAL DAN KEUANGAN MANAJERIAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2020
This study aims to determine and analyze whether there is an influence of the board of commissioners, institutional ownership and managerial finance on company performance in mining companies listed on the Indonesian stock exchange for the 2017-2020 period. This research is categorized as quantitative research with research instruments. The population in this study are mining companies listed on the Indonesia Stock Exchange for the 2017-2020 period. The sampling technique was purvosesive sampling. The sample in this study is to take a population or as many as 12 companies that meet the requirements of the author's criteria with a total of 48 observations (12x4 years). The data used in this study is secondary data using data collection techniques by utilizing data through publications in financial statements. In this regression analysis, it is known that the results of the multiple linear regression test are ROA = 1.061 – 0.005 (X1) – 0.107 (X2) + 0.016 (X3) + e, where the Board of Commissioners (X1), Institutional Ownership (X2), Managerial Finance (X3), and Company Performance (Y). Then the results of the T test, the Board of Commissioners variable has a significant effect on company performance (-0.086 < 2.018). Institutional ownership has no significant effect on company performance (-1.708 < 2.018). Managerial Finance has no significant effect on company performance (0.405 < 2.018). The F test together has a significant effect on the company's performance (1.095 > 3.22). The results of the R-square test give a value of 0.006, which means that 6% of the company's performance variables can be explained through three independent variables, while the remaining 94% is influenced or explained by other factors not included in this study.
PENGARUH KEMAMPUAN KONFLIK FASILITAS DAN PELATIHAN TERHADAP PRODUKTIVITAS KERJA KELOMPOK NELAYAN MANDIRI JAYA KAMPUNG MELAYU SENGGARANG
This study aims to explain the effect of Ability, Conflict, Facilities, and Training on Work Productivity. The population in this study amounted to 30 fishermen in the Independent Jaya Fisherman Group, KampungMelayuSenggarang. With the slovin method, a sample of 30 fishermen was obtained. This type of research is quantitative research. The questionnaire was tested for validity and reliability. The data were analyzed using multiple linear regression analysis, including t test, F test and coefficient of determination. The results showed that ability (X1) had a significant effect on work productivity, conflict (X2) had a negative and significant effect on work productivity, facilities (X3) had a significant effect on work productivity, training (X4) has a significant effect on work productivity, and the F test results obtained 106,135 identify that ability, conflict, facilities and training on work productivity (Y). Based on the coefficient of determination test, about 94.4% of work productivity is influenced by ability, conflict, facilities, and training. The remaining 8.32% is influenced by other factors not described in this study.
ANALISIS MOTIVASI, MINAT, DAN GAYA BELAJAR YANG BERDAMPAK PADA PENINGKATAN PRESTASI BELAJAR ONLINE MAHASISWA FAKULTAS EKONOMI UNIVERSITAS MARITIM RAJA ALI HAJI
This study aims to analyze motivation, interests, and learning styles that have an impact on increasing online learning achievement. This research was conducted on students of the Faculty of Economics, Raja Ali Haji Maritime University with the number of key informants 1 lecturer and 4 students and the number of respondents as many as 67 students. This research uses purposive sampling technique for qualitative and probability sampling for quantitative with Slovin formula for sample determination. This research is a mix method research using descriptive data analysis techniques, validity test, reliability test, multiple linear regression test, t test and data validity test. The data were processed using the IBM SPSS Statistic 26 program. Based on this research, it was found that motivation (X1), interest (X2), and learning style (X2) had a partial positive effect on learning motivation. Learning motivation during online lectures can improve student learning achievement after students have an awareness of the high competition for human resources in the world of work that they will face. Students' interest in learning seems to decrease after carrying out online lectures. The most suitable learning styles in the online lecture process are audio and visual It is very difficult to apply a kinesthetic learning style due to various limitations. There is a decrease in learning achievement when they are still just carrying out online lectures, adaptation is needed so that students are able to improve their achievements again after understanding and having found solutions to the obstacles that have been faced so far
STRATEGI KOMUNIKASI PEMASARAN IKAN TERI KERING DI DESA BAKONG, KECAMATAN SINGKEP BARAT, KABUPATEN LINGGA
The purpose of this research is to find out the marketing communication strategy in which there is a marketing mix consisting of products, prices, places or locations and promotions used by fishermen in Bakong Village. The phenomenon that occurs is the potential of fishery resources in Bakong Village is quite high with marketing that is still done independently and has not used social media as a communication tool in marketing dried anchoic fish owned by local fishermen, so marketing is still local. This research is a qualitative study through 10 (ten) informants as fishermen in Bakong Village. Data collection methods use interview, observation and documentation techniques. The results showed that marketing communication strategies were instrumental in increasing sales of dried anchoics in Bakong Village. This is seen from the implementation of 4P marketing strategies (Product, Price, Place and Promotion) which is one strategy as a measuring tool to achieve market share that has been set in product marketing.
STRATEGI PENGEMBANGAN USAHA KULINER RUMAH MAKAN SEAFOOD PANTAI NABILA DOMPAK DALAM UPAYA MENINGKATKAN PENJUALAN
The pupose of this research is to find out how to the business development strategy is in an effort to increase sales at the Nabila Dompak Beach Seafood Restaurant. This study usesa type of qualitative research. Information collection is done by using observation, interview and documentation methods. The information obtained is processed and identified using the SWOT analysis technique. The results of the SWOT analysis show that Nabila Dompak Beach Seafood Restaurant is in quadrant V, wich indicates that this position is best controlled with defense and maintain strategies. The strategies commonly used are market penetration and product development strategies.
ANALISIS PERAN KREDIT USAHA RAKYAT (KUR) DALAM PENINGKATAN PROFITABILITAS UMKM DI PEPPERMINT BISTRO & TERACCE DI TANJUNGPINANG
The purpose of this study was to determine whether and how the KUR program increased UMKM income in Tanjungpinang. This research usesdescriptive qualitative research, namely research that seeks to address existing problem solving based on data presenting data, analyzingand interpreting. In order to provide a clear, logical and accurate picture of the results of data collection, the data obtained were collected in the form of data obtained through interviews, observation, documentation, and literature study which were then analyzed more deeply. Ther results showed that KUR played a role in increasing the profitability of these UMKM. This can be seen through the increase the profitability ratio of the business, namely the gross profit margin, net profit margin, and the profit margin itself which have grown quite significantly sice the business received capital assistance through KUR at BRI. In order for the government to become responsible, the government requires the role of several related afencies, namely BRI as a channel for KUR capital, dnas trade and UMKM, and the Manpower Office as well as providing counseling and direction to UMKM entrepreneurs.
PERAN ORIENTASI PASAR,ORIENTASI KEWIRAUSAHAAN DAN STRATEGI BERSAING TERHADAP PENINGKATAN KINERJA UKM PADA CITRA SARI SNACK & CATERING TANJUNGPINANG
This research aims to explain the Role of Market Orientation, Entrepreneurial Orientation and SME Performance Improvement Strategies. The population in the study was 15 employees of Citra Sari Snack and Catering Tanjungpinang. Sampling with saturated techniques, then the number of samples as many as 15 employees. This type of research is quantitative research. On the questionnaire conducted a test of validity and reliability. The data is analyzed using multiple linear regression analysis, including the t test, the F test and the coefficient of determination. The results showed that partially variables of Market Orientation Role (X1), Entrepreneurial Orientation (X2), and Competitive Strategy (X3) had a significant effect on Improvement of SME Performance (Y). The results of the F test obtained a calculated F value of 38,783 with a table F value of 3.89 identifying that the variables of Market Orientation Role, Entrepreneurial Orientation and Competing Strategies have a significant effect on the Improvement of SME Performance variable (Y). Based on the determination coefficient test, about 89% of SME Performance variables are affected by Market Orientation Role, Entrepreneurship Orientation, and Competitive Strategy. The remaining 11% were affected by other factors not described in the study.
DAMPAK LINGKUNGAN KERJA, TATA RUANG, DAN FASILITAS KANTOR TERHADAP KINERJA PEGAWAI DI KANTOR DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA TANJUNGPINANG
This study aims to explain the work environment, layout, and office facilities on employee performance. The population in the study were 30 employees at the Office of Population and Civil Registration Tanjungpinang City. Sampling with the saturated technique, the number of samples as many as 30 employees. This type of research is quantitative research. In the questionnaire, validity and reliability tests were carried out. Data were analyzed using multiple linear regression analysis, including t test, F test and coefficient of determination. The results showed that partially the variables of the Work Environment (X1), Spatial Planning (X2), and Office Facilities (X3) had a significant effect on employee performance (Y). The results of the F test obtained that the calculated Fvalue is 21.622 with an Ftable value of 2.975 identifying that the variables of the Work Environment, Spatial Planning, and Office Facilities simultaneously have a significant effect on the employee performance variable (Y). Based on the coefficient of determination test, about 13,8% of the Employee Performance variables are influenced by the variables of the Work Environment, Spatial Planning, and Office Facilities. The remaining 86,2% was influenced by other factors not described in this study.
PENGARUH CELEBRITY ENDORSER TERHADAP KEPUTUSAN PEMBELIAN DI E-COMMERCE LAZADA DENGAN MINAT BELI SEBAGAI VARIABEL INTERVENING
In this study there are four (4) hypotheses. The first hypothesis is the influence of celebrity endorsers on purchasing decisions, the second hypothesis is the influence of buying interest on purchasing decisions, the third hypothesis is the influence of celebrity endorsers on buying interest and the fourth hypothesis is the influence of celebrity endorsers on purchasing decisions through buying interest as an intervening variable. The population in this study is people who have or have never used but know about e-commerce Lazada and a sample of 100 respondents was found. The data collection method used is a questionnaire. The analytical method used in this research is descriptive test, data quality test, classical assumption test and hypothesis testing. The results of this study found that celebrity endorser affects purchasing decisions, buying interest affects purchasing decisions, the third hypothesis celebrity endorser affects buying interest and celebrity endorsers affect purchasing decisions through buying interest as an intervening variable. From the results of this study, it is expected that Lazada's e-commerce can improve consumer purchasing decisions by taking into account the factors that support and support the celebrity endorser and the factor of buying interest as an intervening variable in this study.
UPAYA PEMASARAN TERHADAP PENINGKATAN KUNJUNGAN PADA DESTINASI WISATA HUTAN MANGROVE TANJUNGBATU KECAMATAN KUNDUR BARAT KABUPATEN KARIMUN
he purpose of this research is to find out how the marketing strategy is to increase tourist visits to Tanjungbatu Mangrove Forest tourism, Kundur District. This study uses a type of qualitative research. Information was collected using the methods of observation, interviews and documentation. The information obtained is processed and identified using the SWOT analysis technique. The results of the SWOT analysis show that Tanjungbatu Mangrove Forest tourism is in quadrant V, which indicates that this position is best controlled with hold and maintain strategies. The strategies commonly used are market penetration and product development strategies.
PENGARUH FINANCIAL LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN JASA YANG TERDAFTAR DI BEI TAHUN 2016-2020
This study aims to examine the effect of Debt to Asset Ratio, Debt to Equity Ratio, Interest Coverage Ratio and Firm Size on Financial Performance. The sampling method used is purposive sampling. This study uses 18 samples from 80 population of service companies listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used is Multiple Regression Analysis. The results of this study indicate that Debt to Asset Ratio, Debt to Equity Ratio, firm size, while Interest Coverage Ratio has no effect on financial performance. The results of the study simultaneously prove that all independent variables affect the financial performance of service companies listed on the Indonesia Stock Exchange for the 2016-2020 period.
STUDI PERBANDINGAN PEMAHAMAN ENTREPRENEURSHIP SETELAH MENGIKUTI MATA KULIAH KEWIRAUSAHAAN PADA MAHASISWA MANAJEMEN FAKULTAS EKONOMI UNIVERSITAS MARITIM RAJA ALI HAJI (UMRAH) KOTA TANJUNGPINANG
This study aims to see the differences in the entrepreneurial spirit of students after and before taking entrepreneurship courses. with an understanding of entrepreneurship can create competitive resources. By strengthening education about entrepreneurship, it can create graduates who have excellence which will later become provisions in entrepreneurship or in the world of work. This study uses quantitative methods and uses a questionnaire as a research instrument, the population in this study is the 2017 class of management students, totaling 83 people. The data collected was processed with SPSS 26. The methods used in this study were validity test, reliability test, wailcoxon test, and sample paired t-test. and the results of the study showed that the entrepreneurial spirit before and after taking entrepreneurship courses had differences.
PENGARUH PENGALAMAN KERJA, PENEMPATAN DAN UPAH TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA PT NUMBING JAYA KECAMATAN BINTAN PESISIR KABUPATEN BINTAN
This study aims to determine the effect of work experience, placement and wages on employee work productivity at PT Numbing Jaya, Bintan Pesisir District, Bintan Regency. The population in this study were 245 employees using non-probability sampling, namely the porposive sampling technique which was measured using the Slovin formula. So the number of samples as many as 71 respondents. This type of research is quantitative research. The questionnaire was tested for validity and reliability. Data analysis using multiple linear regression analysis which includes t test, F test and coefficient of determination. This research was conducted using SPSS version 25. The results showed that partially the variables of Work Experience (X1), Placement (X2), and Wages (X3) had a significant effect on Employee Work Productivity (Y). The results of the F test obtained Fcount of 146.675 with Ftable 2.74 which indicates that the variables of Work Experience (X1), Placement (X2), and Wages (X3) simultaneously have a significant effect on the Employee Productivity variable (Y). Based on the coefficient of determination test, about 86.2% of Employee Productivity variables are influenced by the variables of Work Experience (X1), Placement (X2), and Wages (X3). The remaining 13.8% was influenced by other factors not explained in this study.
ANALISIS STRATEGI PEMASARAN TERHADAP MINAT PEMBELIAN PRODUK PADA UMKM TOAPAYA HIDROPONIK
The purpose of this study was to find out how effort were made to introduce hydroponic vagatabels and to find out marketing strategies to attract consumers’ interest in the marketing mix consisting of product,prices, place, promotions used by Toapaya hydroponics. The phenomenon that occurs iis the lack of information on hydroponic and consymers assume that hydroponic vegetables are only for the upper middle class. This research is a qualitative research and has 3 self-service distributors and 2 end consumers as informants. Methods of data collection using interview techniques, observation, and documentation. The information obtained is processed and identified using SWOT and BCG analysis techniques.
KECEMASAN MENGHADAPI PENSIUN, TATA RUANG, DAN LINGKUNGAN KERJA TERHADAP SEMANGAT KERJA PEGAWAI PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN NATUNA
This study aims to explain Anxiety Facing Retirement, Spatial Planning, and Work Environment on Employee Morale. The population in this study were 48 employees at the Department of Population and Civil Registration of Natuna Regency. Sampling with the saturated technique, the number of samples as many as 48 employees. This type of research is quantitative research. In the questionnaire, validity and reliability tests were carried out. Data were analyzed using multiple linear regression analysis, including t test, F test and coefficient of determination. The results showed that partially the variables of Anxiety Facing Retirement (X1), Spatial Planning (X2), and Work Environment (X3) had a significant effect on employee morale (Y). The results of the F test obtained that the calculated F value was 21,326 with an F table value of 2.816 identifying that the variables of Anxiety Facing Retirement, Spatial Planning, and the Work Environment simultaneously had a significant effect on the employee morale variable (Y). Based on the coefficient of determination test, about 56.5% of the variables of Work Employee Morale are influenced by the variables of Anxiety Facing Retirement, Spatial Planning, and Work Environment. The remaining 43.5% is influenced by other factors not described in this study.
PENGARUH KUALITAS PRODUK, PERSEPSI HARGA, KEPERCAYAAN PELANGGAN TERHADAP LOYALITAS KONSUMEN (STUDI USAHA TAHU TEMPE BAPAK ADI BINTAN CENTRE BATU IX TANJUNGPINANG)
This study aims to determine the effect of product quality, price perception, trust on consumer loyalty (Tofu Tempe Business Study Mr. Adi Bintan Center Batu IX Tanjungpinang), The population in this study was 100 consumers using the Probabibility Sampling technique, namely Simple Random Sampling, namely the sampling technique. sample using the slovin formula. The criteria used as samples in this study were consumers who bought tofu and tempeh belonging to Mr. Adi Batu IX Tanjungpinang, so the number of samples was 100 respondents. This type of research is quantitative research. The questionnaire was tested for validity and reliability. Data were analyzed using multiple linear regression analysis, including t test, f test and coefficient of determination. The research was conducted using SPSS Version 26 . The results showed that partially Product Quality (X1) and Trust (X3) variables had a significant effect on consumer loyalty. While the price perception variable (X2) has a significant negative effect on consumer loyalty. The results of the F test obtained that the value of Fcount 45.292 with Ftable 2.70 identifies that the product quality variables (X1), Price Perception (X2), Trust (X3) simultaneously have a significant effect on consumer loyalty (Y). Based on the coefficient of determination test, about 57.3% of consumer loyalty variables are influenced by product quality variables (X1), price perceptions (X2), and trust (X3). The remaining 42,7.% is influenced by other factors not described in this study.
PENGARUH INOVASI PRODUK, KREATIVITAS PRODUK, DAN KUALITAS PRODUK TERHADAP KEUNGGULAN BERSAING PADA PRODUK KERUPUK UDANG MAK WING
This study aims to determine the effect of Product Innovation, Product Creativity and Product Quality on the Competitive Advantage of Mak Wing Shrimp Crackers Prducts. The population in this study was 250 customers by using non-probability sampling, namely a conditional sampling technique ( purposive sampling ). The criteria used as samples in this study were Mak Wing Shrimp Crackers Customers who bought crackers more than once, so the total sample was 71 respondents. This type of research. The questionnaire was tested for validity and reliability. Data were analyzed using multiple linear regression analysis, including t test, F test and coefficient of determination. The research was conductes using SPSS Version 23. The results showed that partially Product Innovation ( X1 ), Product Creativity ( X2 ), and Product Quality ( X3 ) variables had a significant effect on Competitive Advantage ( Y ). The results of the F test obtained that the calculated F value is 289,886 with F table 2,74 identifying that the Product Innovation ( X1 ), Product Creativity ( X2 ), and Product Quality ( X3 ) variables simultaneously have s significant effect on the Cmpetitive Advantage variable ( Y ), Based on the coefficient of determination test, about 92,5% of Cmpertitive Advantage variables are influenced by Product Innovation ( X1 ), Product Creativity ( X2 ), and Product Quality ( X3 ) variables. The remaining 7,5% is influenced other factors not described in this study.
PENGARUH PRICE EARNINGS RATIO, QUICK RATIO, DAN DEBT TO EQUITY RATIO TERHADAP NILAI PERUSAHAAN DENGAN RETURN ON EQUITY SEBAGAI VARIABEL
The firm value is an assessment made by investors of a company through various aspects as considerations in making investments. This research was conducted to know the effect of Price Earnings Ratio, Quick Ratio, and Debt To Equity Ratio on firm value with Return On Equity as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The purposive sampling method was used in determining the research sample and obtained 66 samples that met the criteria from 208 companies to make observations. The analytical technique used in this research is Moderated Regression Analysis. This study resulted that the variable Price Earnings Ratio, Quick Ratio, Debt To Equity Ratio, and Return On Equity to firm value. Return on Equity significantly weakens the influence of the Debt To Equity Ratio on firm value, and significantly strengthens the effect of Price Earnings Ratio and Quick Ratio on firm value. The results of the coefficient of determination test showed that the independent variable, moderating variable, and the interaction of the two variables were able to explain the dependent variable by 95,9%, while the remaining 4,1% was explained by other variables not explained in this study.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING DAN VARIABLE COSTING ( STUDI KASUS USAHA KERUPUK IKAN TAMBAN IBU ERNA DI DESA KELONG , KECAMATAN BINTAN PESISIR, KABUPATEN BINTAN)
This study aims to determine the cost of goods using the method Full costing, variable costing methods, and conventional calculations, as well as to find out the difference between the cost of production of the three methods. This research was conducted on Ibuk Erna's tamban fish cracker business in Kelong Village, Bintan Pesisisir District, Bintan Regency. The data used in this research is the production cost in September 2021 until. October 2021. In the conventional calculation using the full costing method, Mrs. Erna's Tamban fish cracker business in September 2021 was Rp. 1,462/pcs, and in the conventional calculation using the full costing method in October it was Rp. 1,469/pcs. The difference in comparison of the cost of production with the conventional variable costing method in Ibu Erna's tamban fish cracker business in September 2021 was Rp. 1/pcs, and in October there was a difference of Rp. 12/pcs. And the result of the difference in the cost of production using the full costing and variable costing methods in Ibu Erna's tamban fish cracker business in September 2021 there was a difference of Rp. 1,461/pcs, and in October there was a difference of Rp. 1,457/pcs.
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP INTEGRITAS LAPORAN KEUANGAN PADA PERUSAHAAN RETAIL SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020
This research aims to test the influence of Good Corporate Governance (GCG) and Leverage on the integrity of financial statements. The Good Corporate Governance (GCG) mechanisms used in the study include institutional ownership, managerial ownership, an independent board of commissioners, an audit committee, and leverage.The population used in this study is all food and beverage sector retail companies listed on the Indonesia Stock Exchange for the period 2016-2020. The sampling technique used is purpose sampling. The number of samples is 75 samples. The analytical method used is multiple linear regression analysis.The results of this study are: institutional ownership and managerial ownership affect the integrity of financial statements. But independent commissioners, audit committees and leverage have no effect on the integrity of financial statements. While simultaneously intitusional ownership, managerial ownership, independent commissioners,Audit and leverage committees have a significant effect on the integrity of financial statements. Adjusted R Square by 9.6% it is concluded that the dependent variable integrity of financial statements can be explained by independent variables namely Good Corporate Governace and Leverage by 9.6% while the remaining 90.4% is explained by other variables.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING (ABC) DALAM PENENTUAN TARIF SEWA KAMAR PADA NEW MARJOLY BEACH RESORT TAHUN 2019
This research aims to find out how the calculation of activity-based costing (ABC) methods in calculating room rental rates at New Marjoly Beach Resort and also to find out the difference in the calculation of room rental rates determined by New Marjoly Beach Resort with the calculation of activity-based cost methods (ABC). The analysis method used in this study is a quantitative descriptive method that examines accurate data in the form of numbers then calculated to get the amount of room rental rates. The data used in the study used primary data obtained directly from the original source (without going through intermediary media) such as observations and interviews. The results showed that from calculations using the activity-based costing (ABC) method when compared to the room rental rates set by The New Marjoly Beach Resort there was a difference. This activity-based fee method provides higher room rental rates for standard room types and sea view rooms with a difference of Rp 162.779,30 and Rp 101.800,17. As for the type, the sea front room gives a lower yield with a difference of Rp 27.537,29.
PENGARUH BIAYA PEMELIHARAAN, ALAT TANGKAP, DAN BIAYA TENAGA KERJA TERHADAP PENDAPATAN NELAYAN DI DESA TELUK BAKAU KECAMATAN GUNUNG KIJANG KABUPATEN BINTAN
The study aims to know how maintenance costs, fishing tools, and labor costs affect the income of fishermen in Teluk Bakau village, Gunung Kijang sub -district Bintan district. The population of this research is all the permanent fishermen are in Teluk Bakau village, Gunung Kijang sub-district Bintan district. The method of collecting samples in this stu dy USES purposive samples and 46 samples contain kreteria. The study used applications SPSS 22. The original authors of the study were in March, April, and May 2021. The analysis techniques used in this study employ the classic assumption tests of normality, multicollating tests, autocorrelation tests, and heterosity tests. Hypothetical testing using multiple linear regression analysis. Studies indicate that a partial cost of maintenance affects a fisherman's income, that a fishing rod affects a fisherman's income, that the labor costs affect a fisherman's income, and that simultaneously the maintenance, catch, and Labour costs affect a fisherman's income. Free variables in the study can explain the cost of maintenance, capture, and Labour costs of 75,2% to bonded fishermen's income while the remaining 24,8% are explained by other variables not described in the study.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING (ABC) PADA PENGOLAHAN KERUPUK IKAN TAMBAN 3R BU VERAWATI DI SUNGAI LEKOP, KABUPATEN BINTAN
In general, this study aims to determine and analyze the cost of production according to the seller's calculations and the calculation of the Activity Based Costing method in the processing business of Mrs. Verawati's 3R Tamban fish crackers. Activity Based Costing method is a calculation method that identifies each activity in a production process or by assigning costs to each activity. This research. using quantitative descriptive research methods, namely one type of research that explains or describes in a structured and accurate way about facts and a phenomenon in detail. While the method of data collection in the form of observation, interviews, documentation and literature study. The result of this research is the cost of production according to the seller's calculation is Rp. 20,000 per pack for the original taste. while the cost of production according to the calculation of the Activity Based Costing method is Rp. 48,691 for the original taste. The difference from the calculation of the two methods is Rp.23,691. For the results of the calculation of the taste of the brains according to the seller is Rp. 30,000 while according to the Activity Based Costing method is Rp. 51,823, so the difference between these two methods is Rp. 21,823. From the two calculation methods, the calculation method according to Activity Based Costing is more effective and accurate in making decisions to determine the selling price, this is because the loading is carried out in each production activity.
PENENTUAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN HARGA JUAL PRODUK DENGAN METODE COST PLUS PRICING (STUDI KASUS PADA USAHA O & G BAWANG GORENG KOTA BATAM)
This study aims to analyze and determine the cost of goods manufactured using the full costing method and the selling price using the costplus pricing method in the O & G Fried Onion Business in Batam City. Full costing is a method of determining production costs consisting of raw material costs, direct labor costs, variable factory overhead costs, and fixed factory overhead costs. Cost plus pricing is a method of determining the selling price of a product by accumulating total cost and desired profit. The method used in this research is descriptive quantitative. Data were collected by direct observation and interviews in the field so that the types of data used were primary data and secondary data obtained from literature reviews.The results of this study indicate that the calculation of the cost of production using full costing method in March for 80 gram packaging is Rp. 7,554, for a pack of 180 grams of Rp. 16,623, and for the packaging of 280 grams of Rp. 25,961. In April for packaging of 80 grams Rp. 7,565, for packaging of 180 grams Rp. 16,633, for 280 gram packaging Rp. 25,968. In May for packaging of 80 grams Rp. 7,580, for packaging of 180 grams Rp. 16,650, and for the packaging of 280 grams, Rp. 25,996. The selling price is determined using cost plus pricing method, if it follows the expected profit (50%), the selling price for the 80gr package is Rp. 11,348, packs of 180gr Rp. 24,953 and 280gr packaging for Rp. 38,960.
ANALISIS PERHITUNGAN HARGA POKOK PENJUALAN DENGAN METODE “JOB ORDER COSTINGâ€ UNTUK MENENTUKAN HARGA JUAL PADA UMKM KAK AS (STUDI KASUS UMKM KAK AS KIJANG KOTA)
This study aims to determine the cost of goods sold per product using the job order costing method and conventional calculations, as well as to determine the difference in the cost of goods sold from the two methods. This research was conducted on UMKM owned by Kak Asmaini or Kak As in Kijang City, Bintan Regency. This study does not use a sample or population because UMKM are home industries and private. This study uses a quantitative descriptive method that systematically explains the final results using numbers. The data used in this study is the overall cost of the production process in May and June 2021. The results of this study indicate that there is a difference in the cost of goods sold between the job order costing method and conventional calculations. The calculation using the job order costing method causes the difference in the cost of goods sold for Atomic Crackers, Coconut Roots, Banana Chips, Sweet Potato Chips and Tribal Chips: Mackerel, glutinous rice flour, bananas, sweet potatoes and breadfruit per pack greater than the conventional calculation. This is because conventional calculations do not take into account factory overhead costs in more detail. The conclusion of this study is that the calculation of the cost of goods sold using the job order costing method is better and more accurate than conventional calculations, because the job order costing method takes into account costs in more detail during the production process to the sales process takes place.
ANALISIS PENETAPAN TARIF PENUMPANG POMPONG DENGAN MENGGUNAKAN METODE COST PLUS PRICING (STUDI KASUS PELABUHAN PENYENGAT, RUTE TANJUNGPINANG-PENYENGAT)
This study aims to analyze the fare for Pompong passengers using the cost plus pricing method at Penyengat Harbor. The population in this study were all pompong drivers at Penyengat Harbor in April 2021. The sampling method in this study was saturated sampling which is a sampling technique, if the entire population is sampled. The data obtained in this study were from observations, interviews, questionnaires, and documentation. The results of this study indicate that the pompong tarif using the cost plus pricing method is around Rp. 3,842, - up to Rp. 7,632,- for own ownership of Pompong, while the tarif for Pompong using the cost plus pricing method is around Rp. 4.638, - up to Rp. 11,115, for rental pompong Pompong rates using a full costing approach are around Rp. 4.297, up to Rp. 7,742, - for own ownership of pompong, while the rate for pompong using a full costing approach is around Rp. 4,842, - up to Rp. 9982,- for rental pompong ownership. The conclusion of this study is from the calculation using the cost plus pricing method and using a full costing approach for setting a tarif that is higher than the rate set by the pompon driver at Penyengat
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020
The study aims to examine the effect of company size, profitability, liquidity and institutional ownership on company value. The population used in this study werw all manufacturing companies in the food and beveragesector listed on the indonesia stock exchange for the period 2017-2020. The sampling technique used was purpose sampling. The number of samples is 60 samples. The analytical method used is multiple linear regression analysis. The results of this study are firm size and profitability have an effect on firm value. However, liquidity and institutional ownwrshiphave on effect on firm value.meanwhile, simultaneously, firm size liquidity profitability, and institutional ownership have an effect on firm value. Adjusted R square of 50,2%, it is concluded that the dependent variable of firm value can be explained by the independent variable, namely firm size,profitability, liquidity, institutional ownership of 50,2% while the remaining 49,8% is explained by other variables.
ANALISIS FINANSIAL PENANGKAPAN IKAN DENGAN ALAT TANGKAP TRADISIONAL DI DESA TELUK BAKAU KECAMATAN GUNUNG KIJANG KABUPATEN BINTAN
The purpose of this research was to determine financial analysis using traditional fishing gear in Teluk Bakau Village, Gunung Kijang District, Bintan Regency. The analytical method used is the Payback Period, Revenue Cost Ratio, and Net Present Value. The population of this research was all fishermen in Teluk Bakau Village, Gunung Kijang District, Bintan Regency. Samples were selected using the purposive sampling method and 24 samples were obtained. The result of this research indicates that the Payback Period value ranges from 9 months – 1 years to 11 months. Revenue Cost Ratio analysis is between 1,13 – 1,73. It means that every fisherman will get income from 1,13 until 1,73 times from the cost that already paid out. Net Present Value is greater than zero (0) using the assumption that the datas are used for more than 1 year, rate from the 2nd year until the 6th year, with value is Rp 722.849 – Rp.13.623.069. The conclusion is a financial analysis using traditional fishing gear is Bubu, Jaring and Kelong in Teluk Bakau Village, Gunung Kijang District, Bintan Regency is feasible.
ANALISIS KELAYAKAN USAHA (REVENUE COST RATIO DAN PAYBACK PERIOD) PENANGKAPAN IKAN TERI DENGAN ALAT TANGKAP PUKAT CINCIN DI DESA PANGKIL KECAMATAN TELUK BINTAN KABUPATEN BINTAN
The main purpose of this study is to find out the analysis of business feasibility (Revenue Cost Ratio and Payback Period) in the effort of fishing anchoic ring trawler fishing gear in Pangkil Village bintan Bay District Bintan Regency. The analysis method used by yairtu uses revenue cost ratio and payback period analysis. The population of this study is all fishermen who use ring trawlers in Pangkil Village bintan bay district bintan regency. The sample was selected using a saturated sampling method and obtained as many as 7 samples. The results of this study showed that the revenue cost ratio of all fishermen's businesses was greater than one, so the ring trawler fishing gear business was profitable. Payback Period results range from 1 year 4 months to 3 years 1 month. From the results of the two analyses, it can be concluded that the anchoic fishing effort by using ring trawler fishing gear in Pangkil Village of Bintan Bay Subdistrict is feasible because it meets the criteria of assessment aspects.
PENGARUH BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG DAN FACTORY OVERHEAD COST TERHADAP PENINGKATAN HASIL PRODUKSI KILANG ROTI AMIR BURGER KECAMATAN KUNDUR BARAT 2017-2019
This study aims to determine the effect of raw materials, direct labor costs, and factory overhead costs on increasing production at the Amir Burger Bakery, Kundur Barat District, Karimun Regency. The data from this study are the total cost of raw material procurement, direct labor service fees, factory overhead costs, and production results during the observation period from 2017 to 2019. The sampling method of this research is total sampling/census with a total sample of 36 samples, this study uses the SPSS 26 application. The results of this study indicate that each variable raw materials, direct labor costs and factory overhead costs significantly affect the increase in production output at the Amir Burger Bakery and simultaneously the variables of raw materials, direct labor costs and factory overhead costs affect the increase in yield. production at the Amir Burger Bread Factory.
ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN BIAYA PRODUKSI KERUPUK IKAN TAMBAN DAN KERUPUK OTAK-OTAK PADA USAHA IBU MARSINI DI KELURAHAN SEI LEKOP KECAMATAN BINTAN TIMUR KABUPATEN BINTAN
This research aims to find out about the calculation and comparison of production costs for Tamban crackers, and otak-otak crackers using the activity based costing (ABC) method, and can be used as a reference in determining the production cost of Tamban crackers, and otak-otak crackers at Mrs. Marsini Business. The analytical method used in this research is comparative descriptive, namely the analysis of production costs of Tamban crackers, and otak-otak crackers, determining the costs method based on activity based costing (ABC), the comparing them. The results showed that the calculation using activity based costing (ABC), when compared with the production costs obtained by Mrs. Marsini there are a difference. The activity based costing (ABC) method gives bigger results for the production cost of Tamban crackers with a difference of Rp.8.098. While the production of otak-otak crackers gives a difference of Rp.6.524.
PENGARUH BIAYA BAHAN BAKAR DAN BIAYA LABUH TERHADAP PENDAPATAN POMPONG PULAU PENYENGAT (STUDI KASUS TRANSPORTASI LAUT POMPONG PELABUHAN PENYENGAT, RUTE PENYENGAT - TANJUNGPINANG)
The research was conducted in March and April 2021, which took place on Penyengat Island, Riau Archipelago Province. This research uses quantitative research methods which are empirical research in which the data is in the form of something that can be calculated. The analysis is carried out by analyzing the financial aspects of the Pompong ship to determine the amount of fuel costs, anchoring costs and income from Pompong. This study aims to determine the effect of fuel costs and anchorage costs on the income of Pompong at Pelantar Port, Penyengat-Tanjungpinang. The population of this research is all people who work as captains or “tekongâ€ pompong, which is called in the local language. The method used in sampling is purposive sampling, there are 28 respondents who meet the criteria that have been determined. Hypothesis testing using multiple linear regression analysis. The results of the SPSS V.25 test found that, (1) the fuel cost variable had a significant effect on pompong income, the results obtained were tcount2.404 > ttable 2.048 with a significance value of 0.024 <0.05. (2) The anchoring cost variable has a significant effect on pompong income, the results obtained are tcount9.126 > ttable 2.048 with a significance level of 0.000 <0.05. (3) The variables of fuel costs and anchorage costs to income of pompong have a simultaneous effect, the result is a significance value of 0.000 < 0.05 with an Fcount of 49.810 > Ftable 3.37.
PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA LANGSUNG, DAN BIAYA OVERHEAD PABRIK TERHADAP PENDAPATAN PADA USAHA KERUPUK IKAN (STUDI KASUS KELOMPOK USAHA BERSAMA (KUBE) ISTRI-ISTRI KREATIF (ISKER) DI SEI LEKOP, KECAMATAN BINTAN TIMUR, KABUPATEN BINTAN, KE
This study aims to determine the effect of raw material costs, direct labor costs, and factory overhead costs on revenue at the Joint Business Group (KUBE) in Sungai Lekop Village in 2019-2020. The method used in the sampling of this research is purposive sampling and obtained one sample that meets the criteria, namely the Joint Business Group (KUBE) Istri-istri Kreatif (ISKER) I and II from 5 joint business groups in Sungai Lekop Village. The analytical technique used in this research is multiple regression analysis. The results of the tests in this study from the t-test showed that partially the cost of raw materials, direct labor costs, and factory overhead costs had an effect on revenue. The results of the F-test indicate that the variable costs of raw materials, direct labor costs, and factory overhead costs have a simultaneous effect on revenue. From the determination test the ability of the independent variable to explain the dependent variable was 96.3%, while the remaining 3.7% was explained by other independent variables outside the research model.
ANALISIS REVENUE COST RATIO DAN PAYBACK PERIOD USAHA KERAMBA JARING TANCAP (KJT) DESA PANGKIL KECAMATAN TELUK BINTAN KABUPATEN BINTAN
The study was conducted in Pangkil Village, Teluk Bintan District, Bintan Regency. The purpose of this research is to find out the profit and how long it takes for the capital for the Fence Trap Cultur (FTC) fish farming business to be feasible or not. This study used a purposive sampling sample with a total of 13 respondents. Data obtained by interview using a questionnaire. The data collected includes initial investment, fixed costs, variable costs and revenues. The results showed that the revenue cost ratio was profitable with the highest revenue cost ratio value having 2,67 and the lowest revenue cost ratio being 1,45, the revenue cost ratio value > 1, where according to the criteria, the business generates profits so it is feasible to run and payback the quick categorization period < 3 years, namely the return on capital from a period of 1 years 2 months to 2 years 4 months is categorized as feasible to run and return on capital with a moderate category of 3-5 years, that is 3 years 7 months.
ANALISIS KELAYAKAN USAHA DENGAN METODE (REVENUE COST RATIO, PAYBACK PERIOD DAN NET PRESENT VALUE) PEMAKAIAN ALAT TANGKAP NELAYAN KELONG APUNG DI DESA BERAKIT KECAMATAN TELUK SEBONG KABUPATEN BINTAN
The purpose of this research was to determine the analysis of Revenue Cost Ratio, Payback Period and Net Present Value that use the floating Fisherman kelong in the Berakit village, Teluk Sebong sub-district, Bintan regency. The population in this study were all fisherman in Berakit village, Teluk Sebong sub-district, Bintan regency are 154 fisherman. Sampling methode of this research is purposive sampling and obtained 16 samples that met the criteria. The analysis technique used in this study is Revenue Cost Ratio analysis, Payback Period and Net Present Value analysis. The conclussion are purse seine business kelong in the Berakit village, Teluk Sebong sub-district, Bintan Regency is feasible.
PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP MANAJEMEN LABA DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI (STUDI PADA PERUSAHAAN TRANSPORTASI LAUT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2020)
The purpose of this study is to determine: (1) the effect of profitability on earnings management (2) the effect of liquidity on earnings management (3) the effect of leverage on earnings management (4) the effect of institutional ownership on earnings management (5) the effect of institutional ownership in moderating the relationship profitability on earnings management (6) The effect of institutional ownership in moderating the liquidity relationship on earnings management (7) The effect of institutional ownership in moderating the leverage relationship on earnings management (8) The effect of profitability, liquidity, leverage, and institutional ownership on earnings management. This study uses a quantitative descriptive method that systematically explains the final results using numbers. The data used in this study is the company's complete financial statements. This research was conducted on marine transportation companies listed on the Indonesia Stock Exchange in 2015-2020. The sampling technique in this study used a purposive sampling technique, namely the sampling technique by determining certain criteria and obtained as many as 8 companies as samples. The method used in this study is the Classical Assumption Test and Moderated Regression Analysis (MRA). The results of this study indicate that profitability has an effect on earnings management, liquidity has an effect on earnings management, leverage has an effect on earnings management and institutional ownership has an effect on earnings management. And institutional ownership can moderate the relationship between profitability, liquidity and leverage on earnings management.
ANALISIS PAYBACK PERIOD, REVENUE COST RATIO DAN NET PRESENT VALUE PEMAKAIAN ALAT TANGKAP KELONG TANCAP DI DUSUN TANJUNG BUNGSU DESA RESUN PESISIR KECAMATAN LINGGA UTARA
This study aims to determine the Payback Period, Revenue Cost Ratio and Net Present Value analysis of the use of tancap fishing gear in Tanjung Bungsu Hamlet, Resun Pesisir Village, Lingga Utara District. The population of this study were all fishermen in Tanjung Bungsu Hamlet, Resun Pesisir Village, Lingga Utara District as many as 102 fishermen. The sampilng method of this research is Purposive Sampling and obtained 11 samples that meet the criteria. The results of this study indicate that the Payback Period results range from 1 year 5 months to 1 year 10 mounts. Revenue Cost Ratio values ranging from 2.19 to 2.49. the results nof Net Present Value is greater than zero (0) by using the assumption that the data used is more than 1 year and the same interest rate in the 2nd year to the 4th year is Rp. 4.712.312 to Rp. 22.879.853. from the results of the three analyzes, it can be concluded that the fishing business using tancap fishing gear in Tanjung Bungsu Hamlet, Resun Pesisir Village, Lingga Utara District is feasible to be developed.
PENGARUH DEBT TO EQUITY RATIO,INSIDER OWNERSHIP,SIZE DAN RETURN ON EQUITY TERHADAP KEBIJAKAN DIVIDEN PERUSAHAAN MANUFAKTUR YANG TERDAFTA DI BURSA EFEK INDONESIA PERIODE 2016-2020
This study was to find the effect of debt to equity ratio, insider ownership, size and return on equity on the dividend policy of manufacturing companies listed on the Indonesian stock exchange for the 2016-2020 period. Secondary data taken from the web www.idx.co.id The sample method used was the purposive sampling method and the data analysis method used multiple linear regression. Based on the values contained in table 4.12, it shows that the coefficient of determination (R²) is 0.207. So it can be concluded that the influence of Debt To Equity Ratio, Insider Ownership, Size and Return On Equity of 20.7% provides information on dividend policy (DPR), while the remaining 79.3% is influenced by other variables that cannot be included in this model.
PENGARUH BIAYA BAHAN BAKU, BIAYA TENAGA KERJA DAN BIAYA OVERHEAD TERHADAP PENDAPATAN (STUDI KASUS: USAHA PENGOLAHAN KETAM PAK HASAN KELURAHAN KAMPUNG BUGIS, KECAMATAN TANJUNGPINANG KOTA, PROVINSI KEPULAUAN RIAU)
The purpose of this study was to determine the effect of raw material costs, labor costs and overhead costs on income. This research is a quantitative research. The population in this study is the amount of crab production which is obtained from the financial records of Pak Hasan crab business. The sample in this study is the total amount of crab production obtained from the financial records of Pak Hasan crab business in each production in the form of raw material costs, labor costs, overhead costs and income in 2020 with an observation period of 10 months, with a total of 125 samples. Data analysis technique used in this research is multiple regression analysis technique with t test, F test and coefficient of determination. The results of this research test indicate that the cost of raw materials, labor costs and overhead costs significantly affect income, this is proven by the F test of 91,908 and the significant level of 0.000 is smaller than the significant value = 0.05 means that together all independent variables have an effect on income. Partial testing of the raw material cost variable obtained a t-count value of -0.4161 and a significance level of 0.000 which is smaller than the significant value of = 0.05, meaning that the cost of raw materials negatively affects income. Partial testing of the labor cost variable obtained a t-count value of 7.718 and a significant level of 0.000 which is less than a significant value of 0.05, so it is concluded that labor costs have a positive effect on income. While the partial test of overhead costs obtained a t value of 4.422 and a significant level of 0.000 which is smaller than significant = 0.05, so it can be concluded that overhead costs have a positive effect on income.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN PENERAPAN METODE FULL COSTING PADA USAHA KERUPUK IKAN BERKAH DI SEI-LEKOP KIJANG KABUPATEN BINTAN
Determinin the right cost of production is very important for a business. This study aims to analyze how the allocation and calculation of the cost of production according to conventional and full costing methods. This research was conducted at the Berkah Fish Cracker Business, a business that produces Tamban Fish Crackers. The type of data used is primary data and secondary data, while the method used in this research is descriptive quantitative method. Data collection techniques were carried out using observation, interviews, and questionnaires. The results of this study indicate that there are differences in the results of the calculation of the cost of production carried out between the conventional method and the full costing method. The difference between the calculation of the cost of conventional production and the full costing of small model crackers is Rp. 2,898, large model crackers Rp. 1979, stick model crackers Rp. 1979. The results of the calculation between the two methods can be seen that the calculation applied to the Berkah Fish Cracker Business is lower than the full costing method. This is because the conventional method does not include all costs correctly into the calculation of the cost of production, so it can be concluded that the calculation of the cost of goods manufactured using the full costing method is carried out in detail including all costs used in the production process and will produce a more accurate cost of production.
PENGARUH BBM, BIAYA KONSUMSI DAN BIAYA PEMELIHARAAN TERHADAP PENDAPATAN PEMILIK BAGAN DI DESA PIABUNG KECAMATAN PALMATAK KABUPATEN ANAMBAS
This study aims to determine the effect of fuel, consumption costs and maintenance costs on the income of chart owners in Piabung Village, Palmatak District, Anambas Regency. The population of this research is the owner of the chart in Piabung Village. The method used in sampling in this study was purposive sampling, and 24 respondents were found who met the predetermined criteria. And the period of the research is 3 months, namely in September,October and November 2021. The results of the SPSS test find that (1) the fuel variabel has a significant effect on the income of the chart owner because the tcount value is 5.122 > ttable 1.666 and the significance value is 0,000 < 0,05. (2) the variable cost of consumption has a significant effect on the income of the chart owner because the tcount value is 2.176 > ttable 1.666 and the significance value is 0,033 < 0,05. (3) the maintenance cost variables has a significance effect on the chart owner’s income because the tcount value is 3.292 > ttable.1.666 and the significance value is 0.002 < 0,05. (4) The variables of fuel, consumption costs on the income of chart owners have a simultaneous effect on multiple linear regression because fcount 35.512 > ftabel 2.732 with a significance number of 0.000 < 0,05.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING PADA USAHA HOME INDUSTRY IKAN TERI PAK UDIN DI DESA PANGKIL KECAMATAN TELUK BINTAN
This study aims to analyze the calculation of the cost of production using the full costing method in Pak Udin's anchovy processing business in Pangkil Village, Teluk Bintan District. The analytical method used is Full Costing. The population in this study is the entire production cost of Pak Udin's anchovy processing business. The sample in this study is data on the production costs of Pak Udin's anchovy processing business in March-April 2021. The results of this study show that the calculation of the cost of production of anchovy using the full costing method better reflects the costs incurred by the anchovy business owner because the full costing method incorporates all elements of production costs into the calculation of the cost of production, causing the cost of production to be higher than the calculation of Pak Udin's anchovy processing business. From the results of the analysis, it can be concluded that the full costing method is more appropriate for this business.
ANALISIS PEMBEBANAN OVERHEAD PABRIK TERHADAP PENJUALAN PADA USAHA SEMPOL IKAN PAK RAHMAT CABANG BINCEN DAN PAMEDAN KECAMATAN TANJUNGPINANG TIMUR
This study aims to determine the cost of production after loading and profit earned in November 2021 at each stand. This study uses a quantitative descriptive method by analyzingcosts overhead factorywhich then separates factory overhead costs to calculate the cost of production and calculate the income statement. The data collection process was carried out by direct observation to the object, interviews, and questionnaires. The results of this study determine the BOP rate starting from preparing acost budget overhead factory, choosing the basis forcosts assigningoverhead factoryto products, calculatingcosts overhead factory. The production price obtained for one production is Rp. 613/skewer to Rp. 718/skewer. The less the volume of production produced, the more the cost of production, on the contrary, the more volume of production produced, the less the cost of production. The profit earned on the bincen stand is Rp. 17,419,746. The profit earned at the Pamedan stand is Rp. 15,510,302. The profit earned on the house stand is Rp. 3,648,031. So that the total profit earned in November 2021 was Rp. 36,650,079 with sales of 54,947,000.
PENGARUH PERSEDIAAN BAHAN BAKU, PENJUALAN DAN BIAYA PRODUKSI TERHADAP LABA BERSIH (STUDI KASUS USAHA KERUPUK IKA BERKAH KELURAHAN SUNGAI LEKOP, KABUPATEN BINTAN) PERIODE NOVEMBER 2021
This research aims to determine the effect of raw material inventory, sales and production costs on the net profit of the Ika Berkah Cracker Business in the period of November 2021. The sampling method in this study was a saturated sample in the form of financial records of the Ika Berkah Cracker Business during November 2021. Analysis Techniques which is used in this study based on the t-test shows that the inventory of raw materials has no partial and significant effect on net income, while sales and production costs partially and significantly affect net income. The F-test results show that the variables of raw material inventory, sales and production costs have a simultaneous effect on net income. From the determination test the ability of the independent variable to explain the dependent variable was 86.7% while the remaining 13.3% was explained by other independent variables outside the study.
PENGARUH MODAL KERJA DAN BANTUAN PEMERINTAH TERHADAP INCOME NELAYAN DI DESA BATU LIMAU KECAMATAN UNGAR KABUPATEN KARIMUN TAHUN 2021
This study aims to determine the effect of working capital and government assistance on fishermen's income in Batu Limau Village, Ungar District, Karimun Regency in 2021. The population of this study is the people in Batu Limau Village who work as capture fishermen. The method used in sampling in this study was purposive sampling, and 55 respondents were found who met the predetermined criteria. And the period carried out in the study is 1 month, namely in August 2021. The results of the SPSS test found that (1) the working capital variable had a significant effect on fishermen's income because the tcount value was 6.779 > ttable 1.673 and the significance value was 0.000 <0.05. (2) the government assistance variable has a significant effect on the income of fishing fishermen because the tcount is 4.044 > ttable 1.673 and the significance value is 0.000 <0.05. (3) the variables of working capital and government assistance on fishermen's income have a simultaneous effect on multiple linear regression because Fcount 54.166 > Ftable 3.165 with a significance number of 0.000 <0.05.
ANALISIS KELAYAKAN USAHA (NET BENEFIT COST RATIO, GROSS BENEFIT COST RATIO, PAYBACK PERIOD) PADA USAHA IKAN ASIN ( STUDI KASUS PADA USAHA IKAN ASIN BAPAK AGUSTIAR DI TANJUNG SESUP LAUT KELURAHAN GADING SARI KECAMATAN KUNDUR KABUPATEN KARIMUN)
This study aims to determine the feasibility of the business and the return on capital in the salted fish business Mr. Agustiar in Tanjung Laut, Gading Sari Village, Kundur District, Karimun Regency. The data analysis method used in this research is Net benefit cost ratio, gross benefit cost ratio and Payback period. The population in this study is the entire production cost of Mr Agustiar salted fish business in 2020. The sampling method in this study is by using a saturated sampling technique. Data obtained from the results of interviews, questionnaires and documentation. The results of this study indicate that (1) Based on the results of the calculation of the net benefit cost ratio, Mr Agustiar salted fish business was declared feasible because it obtained a value of 8.6, meaning net B/C >1. (2) Based on the results of the calculation of the gross benefit cost ratio, Mr Agustiar salted fish business was declared feasible because it obtained a value of 1.3 meaning gross B/C >1. (3) the value of the payback period is 1.003 which means the return on investment for 1 year 36 days. From the results of these 3 analyzes, it can be concluded that Mr Agustiar salted fish business in Tanjung Sesup Laut, Gading Sari Village, Kundur District, Karimun Regency is feasible because it meets the assessment criteria.
ANALISIS KELAYAKAN USAHA ABON KARDINA MENGGUNAKAN METODE REVENUE COST RATIO, NET PRESENT VALUE DAN BREAK EVENT POINT DI KELURAHAN KAMPUNG BUGIS KECAMATAN TANJUNGPINANG KOTA
This study aims to analyze the business feasibility of the AbonKardina business in the Bugis Village, Tanjungpinang District. The data analysis method used in this research is to use the revenue cost ratio, net present value and break event point methods. The population of this study is the entire production cost of AbonKardina in 2020. The sampling method is saturated sampling. The data in this study were obtained from observations, interviews, questionnaires and documentation. The results of this study indicate that the results of data processing in 2020 that the researchers carried out using the revenue cost ratio, net present value and break event point methods as a whole were in accordance with the criteria of each method that the AbonKardina business in the KampungBugisTanjungpinang Urban Village was feasible to run or continue.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, LEVERAGE DAN PENGUNGKAPAN SOSIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PRIODE 2017- 2020
The value of the company is very important because the high value of the company has an impact on the welfare of shareholders or investors. The purpose of this study was to determine the effect of Profitability, Company Size, Leverage, and Social Disclosure on the Value of Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2017-2020 period. This research method is quantitative. The sampling method of this research is purposive sampling and obtained as many as 63 samples that meet the criteria of 192 companies that become observation data. The analytical technique used in this research is the technique of multiple linear regression analysis. The results showed that profitability had an effect on firm value, firm size had an effect on firm value, leverage had no effect on firm value, and social disclosure had an effect on firm value. Company Size, Leverage (DER) and Social Disclosure (CSR) have an effect on Firm Value. The results of the simultaneous significance test (f-test) showed the F value calculated > F table (57.156 > 2.41) and the significance level was 0.000 <0.05. So we can conclude that Ha received and H0 is rejected means the fifth hypothesis is accepted. Profitability (ROA), Firm Size, Leverage (DER) simultaneously have a significant effect on Firm Value in Manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2020 period.