scholarly journals Profitability and Performance Evaluation of Coconut Sugar Home Agroindustry Product Lais District North Bengkulu Regency Bengkulu Province

2019 ◽  
Vol 18 (2) ◽  
pp. 249-268
Author(s):  
Efa Yulita Fitri ◽  
Nusril Nusril ◽  
Reswita Reswita
Keyword(s):  
Product Performance ◽  
Selling Price ◽  
Net Income ◽  
Maximum Profit ◽  
And Performance ◽  
The Cost ◽  
Breakeven Point ◽  
Analytical Tools ◽  
The Relationship ◽  
Level Of Importance

In the Home Industry of coconut sugar, the cost and profit calculation is still conventional. Profit calculation is needed in order to get the maximum profit of the business. The company's profit is related to cost, sales volume and selling price. One of the analytical tools that can be used is Cost Volume Profit (CVP) analysis. Profitability is a benchmark of the company's performance to generating the net income. The research aim to analyze the income, breakeven point, profitability ability and sensitivity, also analysing consumer perception about attribute level of importance and satisfaction of coconut sugar product in Dusun Hibrida, Pal 30 Village, Lais District, North Bengkulu Regency, Bengkulu Province. From sales of coconut sugar products amounted to Rp.60.183,47 per production. Which the profitability of coconut sugar products is 46%. If product performance exceeds the consumer expectations, they will feel satisfied. Importance Performance Analysis (IPA) is used to maping the relationship between importance and performance of each product attribute. The most important attributes and have good performance related to consumers is coconut sugar hygiene, taste, and food / beverages, coconut sugar color, durability, ease of accessing the product,  and coconut sugar solubility, that’s attributes need to be maintained.

scholarly journals PROFITABILITAS DAN EVALUASI KINERJA PRODUK AGROINDUSTRI RUMAH TANGGA GULA KELAPA KECAMATAN LAIS KABUPATEN BENGKULU UTARA PROVINSI BENGKULU

2019 ◽  
Vol 18 (2) ◽  
pp. 249-268
Author(s):  
Efa Yulita Fitri ◽  
Nusril Nusril ◽  
Reswita Reswita
Keyword(s):  
Product Performance ◽  
Selling Price ◽  
Net Income ◽  
Maximum Profit ◽  
And Performance ◽  
The Cost ◽  
Breakeven Point ◽  
Analytical Tools ◽  
The Relationship ◽  
Level Of Importance

In the Home Industry of coconut sugar, the cost and profit calculation is still conventional. Profit calculation is needed in order to get the maximum profit of the business. The company's profit is related to cost, sales volume and selling price. One of the analytical tools that can be used is Cost Volume Profit (CVP) analysis. Profitability is a benchmark of the company's performance to generating the net income. The research aim to analyze the income, breakeven point, profitability ability and sensitivity, also analysing consumer perception about attribute level of importance and satisfaction of coconut sugar product in Dusun Hibrida, Pal 30 Village, Lais District, North Bengkulu Regency, Bengkulu Province. From sales of coconut sugar products amounted to Rp.60.183,47 per production. Which the profitability of coconut sugar products is 46%. If product performance exceeds the consumer expectations, they will feel satisfied. Importance Performance Analysis (IPA) is used to maping the relationship between importance and performance of each product attribute. The most important attributes and have good performance related to consumers is coconut sugar hygiene, taste, and food / beverages, coconut sugar color, durability, ease of accessing the product,  and coconut sugar solubility, that’s attributes need to be maintained.

The Relationship Between Work-Life Balance (WLB) and Firm Performance

2017 ◽  
pp. 402-411
Author(s):  
Choi Sang Long
Keyword(s):  
Firm Performance ◽  
Organizational Performance ◽  
Management Practices ◽  
Longitudinal Research ◽  
Synergistic Effects ◽  
Performance Outcomes ◽  
Favorable Effect ◽  
And Performance ◽  
The Cost ◽  
The Relationship

It is paramount that firms accurately assess the cost-effectiveness of WLB policies as initiatives to conduct such policies involve cost. WLB policies should be considered due to synergistic effects by employing a variety of policies. The benefits are usually under-estimated while the costs over-estimated, as the latter is easier to measure. Until longitudinal research is conducted, we cannot discount the possibility that successful organizations are more likely to offer WLB practices, and that the practices themselves are not exerting any favorable effect on organizational performance. Instead, it might simply be that organizations offering WLB practices are more predisposed to engaging in high-quality management practices and that this approach usually generates a positive effect on employees and performance outcomes. Thus, we can surmise that improved firm performance is a result of effective management usually associated with the implementation of WLB policies in the workplace, and not solely because of WLB per se.

scholarly journals Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Perusahaan Farmasi Di Indonesia Pada Kurun Waktu 2016 - 2018

2021 ◽  
Vol 1 (2) ◽  
pp. 39-49
Author(s):  
Anshori Budiono ◽  
Nofriandi Nofriandi ◽  
Tuti Herawati ◽  
Zaharuddin Zaharuddin ◽  
Supriyadi Supriyadi
Keyword(s):  
Consumer Goods ◽  
Pearson Correlation ◽  
Least Square ◽  
Production Costs ◽  
Operating Costs ◽  
Pharmaceutical Companies ◽  
Selling Price ◽  
Net Income ◽  
Linearity Test ◽  
The Relationship

Consumer goods have direct demand characteristics, meaning that consumers are the determinants of purchasing consumer goods. On the other hand, the pricing of consumer goods is determined by retailers, not by producers. Under these conditions, the production and operational costs for producing goods must be as small as possible so that the retailer's selling price to the public can be accepted by consumers.The purpose of this study is to see the effect of increasing production costs and operating costs of pharmaceutical companies in Indonesia in the period 2016 to 2018. The research method is carried out by processing quarterly data on production costs, operating costs, and net income of two pharmaceutical companies in Indonesia during that period. The linearity test of the relationship was carried out by Spearman, Kendall, and Pearson correlation analysis. Meanwhile, to get the relationship, multiple regression was carried out using the Ordinary Least Square and Weighted Least Square methods From the data analysis, using the OLS method, the coefficient values ??of the increase in production costs and operating costs are 0.393 and 0.002. Meanwhile, the WLS method obtained the coefficient values ??of 0.382 and 0.010. This study concludes that there is a potential for increasing profits which is dominated by production factors. In this case, there is the potential to increase the company's profit by increasing production capacity.

scholarly journals New Product Development from Inactive Problem Perspective in Indonesian SMEs to Open Innovation

2020 ◽  
Vol 6 (1) ◽  
pp. 20 ◽  
Author(s):  
Rony Prabowo ◽  
Moses Laksono Singgih ◽  
Putu Dana Karningsih ◽  
Erwin Widodo
Keyword(s):  
Product Development ◽  
New Product Development ◽  
Profit Maximization ◽  
New Product ◽  
Production Costs ◽  
Optimization Approach ◽  
Competitive Advantages ◽  
Maximum Profit ◽  
The Cost ◽  
The Relationship

New product development is an important innovation that should be done to meet consumers’ new trends. This paper is prominent as it discusses new product development through the inactive problem perspective in SMEs in Indonesia as a way to explore customers’ expectations, which are often challenging to analyze. The capability to develop a new product based on the inactive problem perspective allows SMEs to become pioneers that possess various competitive advantages, including strong brand awareness. This study included 14 samples of SMEs to represent the characteristics of SMEs in Indonesia between 2016 and 2018. We used the particle swarm optimization approach for the decision making of several SME parameters with the profit maximization function. This paper is the first paper to discuss the relationship between the cost of ideas and production costs in the types of SMEs with an inactive problem perspective in Indonesia to obtain maximum profits by considering various factors that affect the costs and revenue of SMEs. This paper also analyzes the cost used for an idea realization to get maximum profit. This study shows that differences were found in each type of SME, and these difference were related to the amount of funds that were used to explore, realize, and make a profit out of a specific idea.

scholarly journals ANALISIS BREAK EVENT POINT (BEP) PADA PT. ES MUDA PERKASA DENGAN MENGGUNAKAN METODE HARGA POKOK PRODUKSI (HPP)

2020 ◽  
Vol 8 (1) ◽  
pp. 41
Author(s):  
Chairul Amni ◽  
Indrayani Indrayani
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Production Costs ◽  
Production Data ◽  
Selling Price ◽  
Production Volume ◽  
Break Even Point ◽  
The Cost ◽  
The Relationship ◽  
A Company

The survival of the company or the growth of the company, one part of the planning of profit planning profit used in the company is Break Even Point (BEP), which explains the relationship between costs, production volume, selling price in order to obtain the results of the company's research. This pricing is one of the determinants of competition in the market with similar industries. PT. Es Muda Perkasa is a company engaged in the industry of making ice blocks. In the competition, PT. Es Muda Perkasa has an approved selling price sufficient to compete in the industrial world but the prices offered by PT. Mighty Ice Young is still low. This is of course difficult for companies to be able to compete because the pricing that is applied is only based on estimation, so the price determined is not in accordance with production costs. Therefore the company needs to return to how the strategy of determining the price so that it can be achieved maximally, the determination and achievement of the BEP of the company can reach within a specified time. This study aims to analyze Break Event Point (BEP) at PT. Es Muda Perkasa, by determining the optimal selling price of ice blocks. The research method used in this study uses the calculation of event break-even points using the method of calculating the cost of production. Data collection using collection of observations, interviews, and literature studies. The results of the study showed break-even (break-even point) PT. Perkasa Es Muda after selling beam products as many as 2400 blocks with a turnover obtained for BEP amounting to Rp.605,812 with a selling price of ice blocks of Rp. 18.496 / stem.

scholarly journals Kepuasan Wisatawan Terhadap Elemen Daya Tarik Wisata Pantai Kuta Lombok

2020 ◽  
pp. 557
Author(s):  
Yuni Sulpia Hariani ◽  
I Gusti Ayu Oka Suryawardani ◽  
I Ketut Surya Diarta
Keyword(s):  
Factor Analysis ◽  
Performance Analysis ◽  
Development Strategy ◽  
Tourism Destination ◽  
Strategic Development ◽  
Public Facilities ◽  
The Development Strategy ◽  
And Performance ◽  
The Relationship ◽  
Level Of Importance

Tourism development can be seen from two strategic development approaches, one of them is the aspect of market driven. This research is aimed 1) To identify the factors that influence the tourists’ satisfaction who have visited the Kuta Beach Lombok; 2) To analyze the relationship between tourists’ importance level and performance of tourism destination elements of Kuta Beach Lombok; 3) To determine the development priority based on tourists’ satisfaction on the performance of tourism destination elements of Kuta Beach Lombok. This research is based on quantitative method that are factor analysis and Important Performance Analysis. Sample determination in this research used purposive sampling. The number of sampel for factor analysis is 165 and 30 samples for Important Performance analysis of foreign tourists’ who have visited Kuta Beach Lombok. Data in this research were gathered by questionnaire. Factor analysis showed eight factors that affected the tourists’ satisfaction who have visited Kuta Beach Lombok that are accomodation, hospitality, transportation, public facilities, infrastructure, tourism facility, safety and price. Importance Performance analysis showed the suitability level of importance and performance of tourism destination elements of Kuta Beach Lombok have satisfied the foreign tourists. The development strategy is increasing the bad performance of tourism destination elements in quandran I and maintaining the good performance of tourism destination elements in quandran II based on the result of caretesian quandrant. Keywords: development, tourism destination, tourists’ satisfaction

scholarly journals ANALISA BREAK EVENT POINT (BEP) TERHADAP LABA PERUSAHAAN

2014 ◽  
Vol 4 (1) ◽  
Author(s):  
Muhammad Yusuf
Keyword(s):  
Production Rate ◽  
Selling Price ◽  
Know How ◽  
Break Even Point ◽  
The Cost ◽  
The Relationship ◽  
Operating Company

Break event point or the break-even point can be defined as a situation where the operating company does not make a profit and not a loss. The goal is to provide the knowledge to increase knowledge about the break event point (the point of principal) and its relationship with the company profit and to know how the results of the. Analysis break event point is very important for the leadership of the company to determine the production rate how much the cost will be equal to the amount of sales or in other words to determine the break event point we will determine the relationship between sales, production, selling price, cost, loss or profit, making it easier for leaders to take discretion.DOI: 10.15408/ess.v4i1.1955 

scholarly journals Modelling the Relationship Between the Level of Adoption of Sustainability Practices and Performance of Construction Firms Using Structural Equation Modelling

2020 ◽  
Vol 8 (1) ◽  
pp. 129-151
Author(s):  
Monday Otali ◽  
Godwin Idoro ◽  
Godfey Udo
Keyword(s):  
Firm Performance ◽  
Structural Equation Modelling ◽  
Structural Equation ◽  
Sustainable Construction ◽  
Net Income ◽  
Construction Firms ◽  
Equation Modelling ◽  
Sustainability Practices ◽  
And Performance ◽  
The Relationship

AbstractThe need to carry out construction activities in a sustainable manner in the Niger Delta region of Nigeria has become very imperative. The aim of the study was to establish the relationship between the adoption of sustainable construction practices and performance of construction firms using a structural equation modelling approach. In tandem with the survey approach adopted for the study, 1179 copies of structured questionnaire were administered while 980 valid responses were received giving a response rate of 83.2 %. Data were analysed using descriptive statistics and structural equation modelling. This study revealed that the extent of implementation of sustainable construction practices accounted for 36 %, 37.8 %, 43.5 %, 51.6 %, 65.8 %, and 32.9 % of the variability in annual employment growth, annual financial turnover, remuneration and benefits, general employee satisfaction, social performance and net income growth of the construction firms, respectively. The study concluded that there was a positive relationship between the extent of implementation of sustainable construction practices and firm performance. It was also concluded that the adoption level of sustainable construction practices accounted for 85 % of the variability in the overall firm performance. Hence, proper implementation of sustainability practices at the firm level leads to improvement in the firm performance. It was recommended that construction firms should not use only financial performance indicators to evaluate their performance level but rather use multi-dimensional approaches. This will enable firms to have holistic knowledge of the level of their performance. The construction firms should adopt the structural equation model developed in the study to carry out integrated performance measurement.

scholarly journals Analisis Biaya-Volume-Laba untuk Perencanaan Laba Operasi

2013 ◽  
Vol 4 (2) ◽  
pp. 851-864
Author(s):  
Engelwati Gani
Keyword(s):  
Direct Contact ◽  
Qualitative Method ◽  
Financial Statements ◽  
Indirect Contact ◽  
Planning Strategy ◽  
Maximum Profit ◽  
Profit Analysis ◽  
The Cost ◽  
Breakeven Point ◽  
Do So

This study conducted cost-volume-profit analysis of the company. A maximum profit can be obtained by analyzing sales volume and product mix to be sold. So that, the cost-volume-profit analysis can be used as a planning strategy of the company’s operations profit. To do so, semivariable costs must be separated into variable and static costs. After that the breakeven point can be calculated. By knowing the breakeven point, operations profit planning expected can be made. Research used qualitative method with direct contact by interviewing the company and indirect contact by observing the company’s profit-loss financial statements from 2008 to 2011. PT SD Textile is a manufacturing company engaged in the manufacture of damask, sheet and towel. Conditions of sales and the cost of sales have increased in the period of 2008 to 2010 and have decreased in the period of 2011; while the operations expenses have increased in the period 2008 to 2011. The increase and decrease in sales, the cost of sales and operations expenses have a direct impact on the operations profit. The operations profit increased in the period of 2008 to 2009 and decreased in the period of 2010 and increased again during the period of 2011. Given the situasion, it is very important for PT SD Textile to do operations profit planning with attention to sales planning and costs in order to deliver the maximum profit.

scholarly journals Capital Structure, Financial Performance, and Sustainability of Micro-Finance Institutions (MFIs) in Bangladesh

2020 ◽  
Vol 12 (15) ◽  
pp. 6222
Author(s):  
Syeda Sonia Parvin ◽  
Belayet Hossain ◽  
Muhammad Mohiuddin ◽  
Qingfeng Cao
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Organizational Performance ◽  
Random Effect ◽  
Financial Sustainability ◽  
Net Income ◽  
Negative Effect ◽  
Development Goals ◽  
And Performance ◽  
The Relationship

Capital structure plays an important role in organizational performance. Sources of funds for micro-finance institutions (MFIs) and their performance and financial sustainability become an important topic for the MFIs and poverty alleviation initiatives to achieve sustainable development goals of the UN. We explored the following question: Does the financial structure in terms of financial leverage affect the financial performance: Financial sustainability, depth, and breadth of outreach of MFIs? Our research focuses on studying the relationship between capital structure and financial performance of micro-finance institutions as well as achieving the objectives of this program by reaching out to the deserving clients without collaterals. A dataset of 187 MFIs is used to establish the relationship between the capital structure and performance of MFIs. Panel data regression analysis has been used for this study using the Random effect and Fixed effect models. Return on Asset (ROA), and Net Income to Expenditure (NIER) have been used as measures of financial performance. The findings indicate that Equity to Asset Ratio (EAR), Debt to Loan Ratio (DTL), Risk, and Size are the factors that influence NIER. Furthermore, EAR, and DTL have a positive effect on ROA, and Risk has a negative effect. The findings of this study will enable MFIs to configure their capital structure by creating a portfolio of sources of their capital from market-based sources of funds that can maximize their financial performance and reach out to poor clients without collaterals.

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