scholarly journals Analisis Kelayakan Usaha Pembuatan Gula Merah Di Kelurahan Kassa Kecamatan Batulappa Kabupaten Pinrang

2021 ◽  
Vol 21 (3) ◽  
pp. 516-525
Author(s):  
Idham Anggi Syamita ◽  
Nurhapsah Nurhapsah ◽  
Nurhaedah Nurhaedah

Penelitian ini dilaksanakan di Kelurahan Kassa Kecamatan Batulappa Kabupaten Pinrang dari bulan Agustus sampai bulan September 2019. Penelitian ini bertujuan untuk mengetahui faktor-faktor produksi ( pohon aren, harga gula merah, biaya produksi, jumlah pohon, jumlah produksi). Pada pendapatan pengrajin gulan aren di Kelurahan Kassa Kecamatan Batulappa Kabupaten Pinrang. Jenis data yang digunakan adalah analisis regresi berganda. Hasil penelitian ini kemudian diolah menggunakan rumus analisis  Pendapatan. Variabel yang digunakan dalam penelitian ini ada lima yaitu harga gula aren, biaya, volume produksi, tenaga kerja, jumlah pohon. Hasil penelitian menunjukan variabel harga gula aren dan jumlah produksi berpengaruh nyata terhadap pendapatan sedangkan biaya, tenaga kerja dan jumlah pohon tidak berpengaruh nyata terhadap pendapatan pengrajin gula merah. Hasil uji F disimpulkan bahwa variabel bebas sangat berpengaruh terhadap pendapatan pengrajin gula merah. Hasil uji R square menunjukan bahwa 98,9% variabel pendapatan pengrajin gula merah dapat dijelaskan oleh variabel jumlah pohon aren, jumlah produksi, tenaga kerja, dan harga. Sedangkan 1,1% dipengaruhi oleh variabel lain yang tidak di ukur dalam penelitian This research was conducted in Kassa Village, Batulappa District, Pinrang Regency from August to September 2019. This study aims to determine the factors of production (palm trees, brown sugar prices, production costs, number of trees, number of production). On the income of palm sugar craftsmen in Kassa Village, Batulappa District, Pinrang Regency. The type of data used is multiple regression analysis. The results of this study were then processed using the analysis formula income. There are five variables used in this research, namely palm sugar price, cost, production volume, labor, number of trees. The results showed that the variable palm sugar price and the amount of production had a significant effect on income, while the cost, labor and number of trees had no significant effect on the income of the brown sugar craftsmen. The results of the F test concluded that the independent variable greatly influenced the income of the brown sugar craftsmen. The results of the R square test show that 98.9% of the income variable of the brown sugar craftsmen can be explained by the variables of the number of palm trees, the amount of production, the labor, and the price. Meanwhile, 1.1% is influenced by other variables that are not measured in the study.

2018 ◽  
Vol 8 (2) ◽  
pp. 155-168
Author(s):  
Novia Fitri Yanti Saragih ◽  
Suharno Suharno ◽  
Harianto Harianto

Palm sugar as a source of income is mostly produced by palm sugar producers who are in the village, depending on the population of existing palm trees. Available raw materials and prevailing prices affect income. This study aims to (1) analyze the structure of production costs and business income of palm sugar and (2) analyze the factors that influence the income of palm sugar producers in Rejang Lebong Regency, Bengkulu Province. The method used to analyze the cost structure is income analysis (π = TR - TC) by calculating the use of total costs (TC = TFC + TVC) used in once production process. Factors that influence palm sugar income are  price of palm sugar, number of productive trees, and yield of palm sugar. Primary data obtained from palm sugar prodicers using questionnaires and secondary data obtained from previous research. Analysis of factors that influence income using multiple linear regression analysis,  processed using the SPSS 16.0 Program. Research results show that the average income obtained by palm sugar craftsmen in Rejang Lebong District is Rp 150,374 / production. Palm sugar processing business is still feasible to be a business and profitable because the value of profitability obtained is 1.23. Factors that influence income significantly at the level of 95 percent in the form of prices and number of productive trees. Improvements in technological innovations and an increase in the population of palm sugar plants need to be improved to be able to increase the income of palm sugar’ producers in the Rejang Lebong Regency of Bengkulu Province.


2017 ◽  
Vol 12 (2) ◽  
pp. 227
Author(s):  
Sapari Sapari

This  research  examines the  connection between non debt tax shield and the change of leverage, between level of effective company tax and the change of leverage, and between operation income before depreciation and the change of leverage.This research takes 17 samples of  food and beverages companies listed in Jakarta Stock Exchange from 1st  January 1994 till 31st  December 1999. And this research uses data from 1994 – 1999 for the regression analysis. Multiple regression analysis is used to test hyphothesis 1 (H1), hyphothesis 2 (H2) and hyphothesis 3 (H3). Independent variables in the regression are level of effective company tax, non debt tax shield and operation income before depreciation, whilst independent variable in the regression is leverage.The result of this research proves that (1) non debt tax shield after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change, (2) level of effective company tax after the amendment of 1994 tax regulation (1995 – 1999) brings negative influence to the leverage change, and (3) operation income before  depreciation  after the amendment of 1994 tax regulation (1995 – 1999) brings positive influence to the leverage change.


2018 ◽  
Vol 3 (1) ◽  
pp. 011
Author(s):  
Didi Rahmat

In this research, we investigate impact of Inflation Rate, Interes Rate and Earning per Share as independent variable to the PT. Bank Mandiri (persero) Tbk. stock price. We use causality research with multiple regression analysis method to answer the hypothesis. As conclusion that find, all independent variabel have impact significantly to the stock price in 0.78%. In partial, inflation has no impact to the stock price. In other way, interest rate have significantly influence to the stock price. But the influence is negative. EPS fositive have influence significantly to stock price.


2006 ◽  
Vol 6 (2) ◽  
pp. 155
Author(s):  
Arfan Ikhsan

<p class="Style1">This research try to find some variables that influence entrepreneurial mental attitude at government of Serdang Bedagai Regency. independent variable which considered in this research is hierarchy, formalizes, trust, mission, ethics and regulation barriers level. Those independent variables will be able to improve society satisfaction, reduc­tion of level of bureaucracy and improvement of risking tendency. The data of this research collected from organization chart of Serdang Bedagai Regency. Amount of 68 responders participated in this research. Hereinafter this data processed by using multiple regression analysis. The result shows that formalizes, trust, mission, ethics and regulation barriers level have an effect significantly toward society satisfaction and also bureaucracy. Meanwhile risking tendency is significantly influenced by hierarchy, formalizes, mission and ethics.</p><p class="Style1" align="center">Key Words: hierarchy, formalizes, trust, mission, ethics and regulation barriers level</p>


Author(s):  
Rogaina Rogaina ◽  
Tikawati Tikawati

This study aims to examine and analyse the effect of ease of shopping, online customer reviews and perceptions of maslahah on online shopping decisions among UINSI and UMKT Samarinda students. The type of research used is field research. The sample in this study was 198 people who had shopped online. The method of collecting data is a questionnaire is distributed online using Google form. Data analysis used multiple regression analysis. The results showed that of the three variables of ease of shopping, online customer review and perception of maslahah simultaneously affect online shopping decisions. From the calculation of SPSS 23. For the Ftest, it is known that Fcount = 187.146 > Ftable 2.65 with a significance of 0.000 < 0.5. Partially, it is known that the ease of shopping, online customer reviews and the perception of maslahah have a significant effect of online shopping decisions. In addition to the Ftest and t-test, the R2 test is known to have an R square value of 0.743 which means the magnitude of the independent variable 74.3%.


2020 ◽  
Vol 4 (02) ◽  
pp. 39-48
Author(s):  
Rae Shita

This study aims to determine the effect of perceived convenience on consumer interest in using E-Money cards. To determine the effect of perceived usefulness on consumer interest using E-Money cards. To determine the effect of perceived convenience and perceived usefulness on consumer interest using Bank Mandiri E-Money cards Muara Teweh Branch. In this study, multiple regression analysis acts as a statistical technique used to test whether or not the perceived effect of perceived convenience and perceived usefulness on consumer interest shows that there is a positive influence on perceived convenience and perceived usefulness simultaneously on consumer interest in using cards. Mandiri e-money. From the research results, it is known that the determination analysis used to determine the percentage of the contribution of the influence of the independent variables together on the dependent variable is obtained by an  Adjusted R Square of 0.839 or (83.9%). This shows that the percentage of the contribution of the influence of the independent variable, namely the perception of convenience and the perception of usefulness, together has a positive effect on consumer interest in using Mandiri e-money cards by 83.9%. Henceforth, it is suggested that the Company should make it easier to refill balances and Mandiri e-card transactions. -money so that consumers work faster in using the Mandiri e-money card. The company added more machines that support e-money Mandiri cards to increase productivity.


PERENNIAL ◽  
2019 ◽  
Vol 15 (2) ◽  
pp. 93
Author(s):  
Dewi Indasary ◽  
Nurul Hikmah Melilani ◽  
Muhammad Ramdhan Rachmat ◽  
Suhasman Suhasman

Palm trees have high economic potential because almost all parties can provide financial benefits. But of all palm products, the palm sap that comes from the male flower arm as an ingredient for the production of brown sugar is the greatest economic value. However, there are some people who prefer to cut palm trees for cultural purposes instead of properly handling them to be used as brown sugar. This research aims to analyze the carrying capacity and potential of palm trees in Lanne Village. The location of this investigation was carried out in Lanne Village, Tondong Tallasa District, Pangkajene and Kepulauan Regency, South Sulawesi Province. The location of the sugar palm administrators is in two villages, namely, Manjalling and Mariololo. The research method used is a qualitative research method that uses inventory, observation and interview techniques. The results obtained are that for now the people of Lanne do not comply with the capacity of sustainable cargo. The presence of sugar palm is now relatively minor. Therefore, to restore the glory of the sugar palm sugar population must be added


2020 ◽  
Vol 14 (3) ◽  
pp. 441
Author(s):  
Dyah Rasti ◽  
Agus Setiadi ◽  
Kustopo Budiraharjo

This study aimed to analyze the income and factors affecting the income of the artisan palm sugar maker in a Women Farmer Group (WFG) in Candimulyo District, Magelang Regency named Srikandi. This study done from November 17th to December 15th, 2019 in Srikandi WFG, Kebonrejo Village, Candimulyo District, Magelang Regency. This study was employing a census method with a total of 33 artisan palm sugar maker. The data collection done by interview, observation, and literature review technique. Data analyzed by the production cost, revenue and income, and multiple linear regression analysis. Results showed that mean sugar palm production, mean production cost, mean revenue, or mean income was 2.89 kg/production/day, IDR 34,225.91/production volume/day, IDR 49,068.18/production volume/day, and IDR 14,942.27/production volume/day. The multiple linear regression analysis equation was Y= 1009.844 + 979.915X1 – 17798.012X2 + 9330.432X3 – 0.704X4 + e. The factor of additional material, worker utilization, production, and fuel cost simultaneously affected the income. Partially, the worker utilization, production, and fuel cost affected the income, while the amount of the additional material didn’t affect the income partially.


2016 ◽  
Vol 4 (2) ◽  
pp. 090
Author(s):  
Fatihah Adilah Sukri

Abstract: This paper aims to examine the relationship of attitude, religious value, knowledge on zakat, law of zakat as independent variable (IV) and compliance to pay zakat on gold as dependent variable (DV). A survey approach has been adopted in this study while the data are collected via structured questionnaires. The questionnaire was distributed to 250 respondents of  Muslim women staff among academician and non-academician from three colleges in Universiti Utara Malaysia (UUM), Sintok Kedah. In this study, the researchers developed a new construct in measuring the compliance to pay zakat on gold, knowledge on zakat and law of zakat. While, the construct in measuring attitude and religious value variable are borrowed from the previous study. The data are then quantitatively analyzed using SPSS program. The findings shows a high significant and  positive correlation between compliance to pay zakat on gold and knowledge on zakat followed by religious value, attitude and law of zakat. Further analysis using multiple regression analysis indicated that only knowledge on zakat, attitude and law of zakat give a significant and positive impact on zakat compliance payment on gold. The result of study contributed to the knowledge of zakat compliance. It is implied that the zakat authority need to intensify their efforts to further improve the effectiveness of education about zakat. Besides, it is proposed that zakat authority strives to cultivate a positive attitude of society towards zakat on gold using various strategic method.


Liquidity ◽  
2018 ◽  
Vol 5 (1) ◽  
pp. 27-34
Author(s):  
Nurwati Nurwati

Taxpayer compliance from year to year shows declining. This study purposes to analyze the factors that affect the individual taxpayer Compliance conducting business and free trade in the region of KPP Pratama Jakarta Pasar Rebo. This study using the questionnaire as data collection. Respondents in this study are the individual taxpayers conducting business activities and work freely. This study uses a Tax Awareness, Service tax authorities as the independent variable and the Taxpayer Compliance as the dependent variable. The data were analyzed using multiple regression analysis using SPSS 20 for Windows. The results showed that (1) Awareness has negative influence on the Taxation Taxpayer Compliance significantly, (2) positive effect on the tax authorities Service Taxpayer Compliance significantly.


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