scholarly journals Pengaruh Biaya Produksi Dan Biaya Operasional Terhadap Laba Bersih

2021 ◽  
Vol 4 (2) ◽  
pp. 731-740
Author(s):  
Ester Meafrida Wati Pasaribu ◽  
Nanu Hasanuh

The purpose of this study is to determine the effect of production costs and operating costs on net income in the consumer goods industry sector for the 2015-2019 period. The sample selection uses a sampling technique. In order to obtain a sample of 15 companies and a total of 75 data. The regression analysis analysis method used is multiple linear regression analysis through classical assumption tests and hypothesis testing. Based on the results of this study indicate that partially production costs have an effect on net income and other research results partially operational costs have a significant effect on net income. Simultaneously, production costs and operating costs have a significant influence on net income Keywords: Production Costs, Operational Costs, and Net Profits

2020 ◽  
Vol 2 (1) ◽  
pp. 89-98
Author(s):  
Bagus Nyoman Kusuma Putra ◽  
I Wayan Gede Antok Setiawan Jodi ◽  
I Ketut Merta

Organizational commitment is a level or awareness of a person to recognize the extent of an organization and is bound to its goals so as to accelerate the organization to achieve its objectives. Competence is knowledge, skills, and abilities that are mastered by someone who has become a part of him, so he can do cognitive, affective, and psychomotor behaviors as well as possible. Employee performance is the result of work in quality and quantity achieved by someone in carrying out their functions in accordance with the responsibilities given to him.The purpose of this study is to determine the effect of commitment and competence on employee performance at PT. BPR Duta Bali. The sampling technique used is a saturated sampling technique. The sample in this study was 40 employees. The data analysis method used is multiple linear regression analysis with the SPSS program. The results of the study state that the commitment variable has a positive effect on employee performance. Competency variables do not affect employee performance. Commitment and competency variables simultaneously have a positive and significant effect on employee performance


2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Pendi Hasyim ◽  
Nuridin Nuridin

<em>This study aims to determine the Effect of Leadership and Organizational Culture on Employee Performance of PT. Kao Indonesia. The population in this study amounted to 300 employees. By using the Slovin formula a sample of 75 employees was obtained. The sampling technique used is simple random sampling. This study uses a quantitative approach, data for this study were obtained through a questionnaire that was filled out by respondents who had been determined. The data analysis method used is a simple and multiple linear regression analysis method. The research results partially show that leadership has a significant effect on employee performance. Organizational culture has a significant effect on employee performance. While simultaneously leadership variables and organizational culture have a positive and significant effect on the performance of employees of PT. Kao Indonesia.</em>


2017 ◽  
Vol 3 (2) ◽  
pp. 201-212
Author(s):  
Taufik Tri Nur Hidayat ◽  
Chalil Chalil ◽  
Maskuri Sutomo

The purpose of this study is to simultaneously and partially determine and analyze the effect of accessibility and destination image toward the revisit to Tambing Lake. The variables of this research are accessibility (X1) and destination image (X2). While the dependent variable is the revisit (Y). This study used the research method of causal descriptive, with the sample size of 70 people. The sampling of this research used incidental sampling technique. The data analysis method in this research used multiple linear regression analysis method. The results showed that: 1). Accessibility and destination image simultaneously have significant effect on the revisit to Tambing Lake; 2). Accessibility partially have significant effect on the revisit to Tambing Lake; 3). Destination image partially have significant effect on the revisit to Tambing Lake. Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh variabel aksesibilitas dan citra destinasi secara simultan dan parsial terhadap niat berkunjung kembali ke Telaga Tambing. Variabel penelitian ini yaitu aksesibilitas (X1) dan citra destinasi (X2). Sedangkan variabel dependen yaitu niat berkunjung kembali (Y). Metode penelitian yang digunakan adalah metode deskriptif kausal dengan jumlah sampel 70 orang. Bentuk pengambilan sampel menggunakan teknik insidental sampling. Metode analisis data yang digunakan dalam penelitian ini adalah metode analisis regresi linear berganda. Hasil penelitian menunjukan bahwa: 1). Aksesibilitas dan citra destinasi secara simultan (serempak) berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 2). aksesibilitas secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing; 3). citra destinasi secara parsial berpengaruh signifikan terhadap niat berkunjung kembali ke Telaga Tambing.


2019 ◽  
Vol 29 (2) ◽  
pp. 791
Author(s):  
Ni Kadek Putri Sartika ◽  
I Nym Wijana Asmara Putra

This research was conducted at PT. Prosperous Indobali Trada all branches in Bali. Data collection is done by questionnaire with saturated sampling technique. The number of employees who become respondents is as many as 46 people. Data Analysis Method used in this research is to use multiple linear regression analysis. Based on the results of the analysis found Leadership Style has a positive and significant effect on company performance. This shows that the greater the leadership style the company will increase. Positive and significant organizational commitment to the company's performance. This shows the higher level of organizational commitment, the higher the company will be. Positive and significant work motivation on company performance. This shows the higher level of work motivation, the higher the increase in the company. Keywords : Leadership Style; Organizational Commitment; Motivation; Performance.


2018 ◽  
pp. 1884
Author(s):  
Ni Putu Winda Ayuningtyas ◽  
I Ketut Sujana

This study aims to examine the variables of the proportion of independent commissioners, leverage, sales growth and profitability that affect companies to carry out tax avoidance. This research was conducted on all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2017, with a total of 200 samples. Sample selection using probability sampling technique is purposive sampling technique. The data analysis technique used is a multiple linear regression analysis test. The results showed that the proportion of independent commissioners, sales growth and profitability had no effect on tax avoidance while leverage had an effect on tax avoidance. Keywords: tax, leverage, sales growth, profitability


2021 ◽  
Vol 10 (2) ◽  
pp. 143-157
Author(s):  
Endah Saripah ◽  
Muhammad Nasim Harahap

ABSTRACK This study aims to determine the effect of operating costs and sales partially or simultaneously on net income. The problem that occurs in this study is the fluctuating net profit in various industrial sector manufacturing companies which are listed on the Indonesia Stock Exchange from 2012-2018. The method of analysis in this study uses multiple linear regression analysis with the help of SPSS 21 software. The results of the regression analysis test show that operating costs partially have a significant negative effect on net income, sales partially affect net income, while simultaneously operating costs and sales have a significant effect. against net income. To test the coefficient of determination or R2, the result is 0.346 or 34.6% of net income is influenced by these two variables. As for the remaining 65.4% which is influenced by other variables not examined in this study.   Keywords: Operational Costs, Sales and Net Profits


2017 ◽  
Vol 2 (2) ◽  
pp. 132-142
Author(s):  
Nik Amah

This study aims to examine the determinants of customers interest who use rahn and ijarah services at the branch offices of Syariah Madiun branch covering the principles of syariah, ujrah, and service. Sampling was conducted by Accidental Sampling technique to get sample of 227 respondents. Data collection use questionnaires. The analysis method used in this research is Multiple Linear Regression Analysis. The result of the research shows that: (1) the application of sharia principle influences the customer interest who use rahn and ijarah service, (2) ujrah does not affect the customers interest who use rahn and ijarah services, (3) the service influences customers interest who use rahn and ijarah services, and (4) The application of sharia principles, ujrah, and services simultaneously affect the customers interest who use serve rahn and ijarah services. Keywords: syariah principle, ujrah, services, customer interest.


2020 ◽  
Vol 2 (2) ◽  
pp. 129-138
Author(s):  
Ilhamdi Ilhamdi ◽  
Hasnudi Hasnudi ◽  
Gustami Harahap

 Goldfish is one type of fish that have a fairly high economic value, it contains a lot of protein and cheaper. Fish hatchery is an activity that doing fish hatchery that will be produced fish seed, then followed up with the activities of breeding and growing. This study was carried out in the district of Lawe Bulan and the District Deleng Pokhisen Southeast Aceh district of Aceh province. Where the study area was determined by purposively. The purpose of this study was to analyze the business income of hatchery goldfish and financial feasibility, determining capital influence, large pool, the number of the parent, food seed, the labor against income of farmers seeder carp and analyze the influence of the level of education and experience of the farmers' income carp in the District Southeast Aceh. The sampling method used is the census method that is the entire population of the research sample. Data analysis method used is descriptive analysis method. To test the first hypothesis using Business Analysis, to examine the second hypothesis using analysis of Cobb-Douglas. To test the three hypotheses using Multiple Linear Regression Analysis with SPSS for Windows version 20. The results showed an average net income hatchery operations goldfish is Rp 5.814.200,- per production cycle. In terms of financial feasibility on carp hatchery operations in Southeast Aceh District covers the calculation of R/C ratio of 1.41. PP 4.8. BEP 2620834.0. Thus carp hatchery operations in Southeast Aceh district can provide benefits to farmers and to develop. Cobb-Douglas analyzes the results of each of the factors of production that have a significant effect (positive) is fodder seed (1.002), labor (0.908) and the parent (0.051). While the production factor is capital no significant effect (-0.028) and spacious pool (-0.164). Results Regression analysis of factors affecting skills that the education level (0.032) and experience (0,181).


2021 ◽  
Vol 9 (3) ◽  
Author(s):  
Bella Aldama Faradilla ◽  
Filani Zikri Hassan ◽  
Soei Khim

Profitability is the ability or ability of banks to make a profit. The problem of profitability is very important because bank revenue is the main target that must be achieved by the bank because the main goal of the bank is to achieve profit. The higher the bank's profitability, the better the bank's performance. The formulation of the problem in this study are does the Loan to Deposit Ratio (LDR) affect profitability, Operational Income Operational Costs (BOPO) affect profitability and Loan to Deposit Ratio and Operational Income Operational Costs affect Profitability. Public Bank for the 2014-2019 period. Data were analyzed using the classic assumption test, multiple linear regression analysis, Determination analysis, simultaneous significance test (F test) and partial significance test (t-test). The results showed that the Loan to Deposit Ratio had a negative and significant effect on Profitabiltas. Operating Costs Operating Income has a negative and significant effect. Loan to Deposit Ratio and Operating Costs Operating Income has effect on profitability at commercial banks for the 2014-2019 period. Keywords : LDR, BOPO and profitability


2020 ◽  
Vol 1 (2) ◽  
pp. 84-93
Author(s):  
Ni Made Rusmini ◽  
Ade Maharini Adiandari

Profitability is the ability or ability of the bank to obtain profits or profits. The problem of profitability is very important because the bank's income is the main target that must be achieved by the bank because the main purpose of the bank is to achieve profit or profit. The higher the bank's profitability, the better the bank's performance. The formulation of the problem in this study is: whether the Loan to Deposit Ratio (LDR) and Operational Income Operating Costs (BOPO) simultaneously or partially affect the profitability of PT. BPR. Duta Bali for the period 2014-2018? This study aims to determine the effect simultaneously or partially between the Loan to Deposit Ratio (LDR) and Operational Income Operating Costs (BOPO) to Profitability at PT. BPR. Duta Bali for the period 2014-2018. The technique of taking samples in this study uses judgmental sampling. Data were analyzed using classical assumption test, multiple linear regression analysis, Determination analysis, simultaneous significance test (F-test) and partial significance test (t-test). The results of the study indicate that the Loan to Deposit Ratio has a positive and insignificant effect on Profitabiltas. Operational Costs Operational Income has a significant positive effect on profitability. Loan to Deposit Ratio and Operational Costs Operational Income has a significant effect on profitability at PT. BPR. Duta Bali for the period 2014-2018.   


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