scholarly journals PENGARUH PRODUCTION COST, SALES VOLUME, DAN WORKING CAPITAL TERHADAP NET PROFITS PERUSAHAAN ( STUDI KASUS PADA PERUSAHAAN FOOD AND BEVERAGE YANG TERCATAT DI BURSA EFEK INDONESIA ( BEI) PERIODE 2014 - 2018)

2020 ◽  
Vol 8 (2) ◽  
pp. 61-72
Author(s):  
Indah Ayu Rachmawati ◽  
Alean Kistiani Hegy Suryana ◽  
Yunita Niqrisah Dwi Pratiwi
Keyword(s):  
Significant Influence ◽  
Production Cost ◽  
Production Costs ◽  
P Value ◽  
Sales Volume ◽  
Working Capital ◽  
Independent Variables ◽  
Food And Beverage ◽  
The Impact

ABSTRAK   Dalam penelitian ini memiliki tujuan untuk mengetahui dampak dari Production Cost ( Biaya Produksi) , dampak Sales Volume ( Volume Penjualan) dan dampak Working Capital (Modal Kerja) terhadap Net Pr0fits (Laba bersih) pada perusahaan Food and Beverage yang tercatat di (BEI) Bursa Efek Indonesia dari 2014 sampai 2018 . Variabel bebas dalam penelitian ini adalah Produstion Cost, Sales Volume, Working Capital, and Net Profits. Hasil penelitian ini antara lain yaitu secara parsial Production Cost (X1) terhadap Net Profits (Y) menunjukkan thitung sebesar 0.502 dan p-value (Sig) 0.618 lebih besar dari alpha 5%. Artinya terdapat dampak positif dan juga tidak signifikan antara Production Cost (X1) dan Net Profits (Y). Pengaruh Sales Volume (X2) terhadap Net Profits (Y) menunjukkan nilai thitung 6.352 dan p value (sig) sebesar 0.000 yang lebih kecil dari alpha 5%. Artinya ada dampak positif dan juga signifikan antara Sales Volume (X2) terhadap Net Profits(Y). Pengaruh Working Capital (X3) terhadap Net Profits(Y). menunjukkan nilai thitung 8.920 dan p value (sig) sebesar 0.000 yang lebih kecil dari alpha 5%. Artinya ada dampak positif dan juga signifikan antara Working Capital (X3) terhadap Net Profits (Y). Secara bersama – sama atau secara simultan bahwa Pengaruh Production Costs (X1), Sales Volume (X2), Working (X3) terhadap Net Profits (Y) menunjukkan Fhitung 144.507 dan p value (sig) sebesar 0.000 yang lebih kecil dari alpha 5%. Artinya ada pengaruh positif dan juga signifikan antara Production Cost (X1), Sales Volume (X2), Working Capital (X3) terhadap Net Profits (Y) secara bersama – sama.     ABSTRACT This analysis has the aim of being able to determine the impact or break-even of production costs, sales volume, and working capital on Food and Beverage companies that have net profits and these companies are listed on the Indonesia Stock ExchangeThe independent variables in this study are Production Cost, Sales Volume, Working Capital, and Net Profits. The results of this study, among others, were partially Production Cost (X1) to Net Profits (Y), which showed that the tcount was 0.502 and the p-value (Sig) 0.618 was greater than 5% alpha. This means that there is a positive and insignificant impact between Production Cost (X1) and Net Profits (Y). The effect of Sales Volume (X2) on Net Profits (Y) shows a tcount of 6,352 and a p value (sig) of 0.000 which is smaller than 5% alpha. This means that there is a positive and significant impact between Sales Volume (X2) on Net Profits (Y). Effect of Working Capital (X3) on Net Profits (Y). shows the value of t count 8.920 and p value (sig) of 0.000 which is smaller than alpha 5%. This means that there   is a positive and significant impact between Working Capital (X3) and Net Profits (Y). Together or simultaneously, the effect of Production Costs (X1), Sales Volume (X2), Working (X3) on Net Profits (Y) shows Fcount of 144.507 and p value (sig) of 0.000 which is smaller than alpha 5%. This means that there is a positive and significant influence between Production Cost (X1), Sales Volume (X2), Working Capital (X3) on Net Profits (Y) together.  

scholarly journals INCORPORATION OF UNCERTAINTY IN TECHNICAL AND ECONOMIC ANALYSIS OF A FELLER-BUNCHER

FLORESTA ◽  
2018 ◽  
Vol 48 (3) ◽  
pp. 403
Author(s):  
Danilo Simões ◽  
Ricardo Hideaki Miyajima ◽  
Rodrigo Petrongari Tonin ◽  
Paulo Torres Fenner ◽  
Gislaine Cristina Batistela
Keyword(s):  
Economic Analysis ◽  
Production Cost ◽  
Probability Distributions ◽  
Operating Cost ◽  
Timber Harvesting ◽  
Production Costs ◽  
P Value ◽  
Strong Positive Correlation ◽  
Technical And Economic Analysis ◽  
Positive Correlation Coefficient

The constant technical and economic analysis of timber harvesting operations is essential and determining, due to the monetary magnitude. Traditionally, these analyses are conducted deterministically, which does not allow obtaining values with probabilities of occurrence. Considering this issue, stochastic models were built in order to analyze the behavior of probabilistic production cost in felling operations with feller-buncher, through the Monte Carlo method. The study was conducted in the Central-West region of the state of São Paulo in a forest of Eucalyptus sp., with six years of age, planted in 3 x 2 m spacing. Technical analysis was based on the study of time and movements, which determined the effective productivity and economy in the hourly operating cost of the feller-buncher and in the production costs of the operation. Due to uncertainties, probability distributions were assigned to these results, which identified the most relevant variables and quantified the probabilities of the production cost. The results demonstrated that the fuel cost had a statistically significant strong positive correlation coefficient ( = 0.91) (p-value < 0.01). The hourly cost, consequently, was directly proportional to the production cost of the operation. The production cost of the operation in flat relief was 18% lower than the production cost of the operation in undulating relief.

scholarly journals The Impact of Physical Environment and Regional Image on Tourist’s Experiential Values and Feelings: An Example of Nanzhuang Area in Taiwan

2015 ◽  
Vol 10 (11) ◽  
pp. 94
Author(s):  
Shwu-Ing Wu ◽  
Li Chia Huang
Keyword(s):  
Significant Influence ◽  
Physical Environment ◽  
High Frequency ◽  
Low Frequency ◽  
Equation Modeling ◽  
Independent Variables ◽  
Frequency Group ◽  
Experiential Value ◽  
The Impact ◽  
Two Independent Variables

With the booming global tourism activities, many countries around the world are actively promoting regional tourism. Thus, understanding the tourists’ needs is important in developing tourism promotion strategies. With Nanzhuang Township, Miaoli County as the case study, this paper discusses the influence of the two independent variables, the tangible physical environment and the intangible regional image, tourists’ experiential value and the feelings after tourism. This study conducted a questionnaire survey on tourists who have visited Nanzhuang Township, Miaoli County, by convenience sampling, in order to construct the model of regional experience marketing effect. A total of 743 effective samples were retrieved. After analysis by structural equation modeling (SEM), it is found that: (1) the physical environment has a positive and significant influence on the tourists’ experiential value; (2) regional image has a positive and significant influence on the tourist’s experiential value; (3) the experiential value has a positive and significant influence on satisfaction; (4) satisfaction has a positive and significant influence on trust and commitment; (5) trust has no significant influence on commitment. Regarding the two independent variables, regional image has more influence. In addition, after comparing the group models by clustering with the high and low frequency of the number of visits, it is found that there are some differences between the high frequency group and the low frequency group, where the regional image of the high frequency group has a greater influence on the experiential value and the physical environment of the low frequency group has a greater influence on the experiential value. The findings can serve as reference for the local government and the tourism operators to develop regional marketing strategies.

scholarly journals Impact of E-Service Quality and Customer Value on Customer Satisfaction in LocalBrand

2018 ◽  
Vol 9 (2) ◽  
pp. 125-132 ◽  
Author(s):  
Sevenpri Candra ◽  
Mita Juliani
Keyword(s):  
Customer Satisfaction ◽  
Service Quality ◽  
Significant Influence ◽  
Customer Value ◽  
Partial Least Square ◽  
Least Square ◽  
Research Model ◽  
Statistic Method ◽  
Independent Variables ◽  
The Impact

This research aimed to investigate the impact of e-service quality and customer value on customer satisfaction. This research was descriptive-associative in which researcher described not only the value of research variables but also the influence or relationship between independent variables and the dependent variable. A survey on e-marketplace of online fashion local brand in Indonesia was conducted. Using purposive sampling, the researcher distributed questionnaires to buyers or customers on the LocalBrand (LB) website, and 150 questionnaires were analyzed. Partial Least Square (PLS) was used as the statistic method for analyzing the research model. The results show that customer value has a significant influence on the customer satisfaction. However, e-service quality does not have a significant influence on customer satisfaction.

scholarly journals The Effect of Company Sizes and Net Working Capital on Cash Holding With Profitability as Intervening Variables in Food and Beverage Sub Sector Companies Registered in Indonesia Stock Exchange

2020 ◽  
Vol 1 (1) ◽  
pp. 110
Author(s):  
Murtiadi Awaluddin ◽  
Elis Elis ◽  
Sri Prilmayanti Awaluddin ◽  
Rulyanti Susi Wardhani ◽  
Syarif Syharir Malle
Keyword(s):  
Linear Regression ◽  
Significant Influence ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Company Size ◽  
Cash Holding ◽  
Working Capital ◽  
The World ◽  
Food And Beverage ◽  
Intervening Variables

The COVID-19 pandemic that has hit the world including Indonesia since early 2020 has had The purpose of this study was to determine and analyze the influence of company size and net working capital towards holding cash with profitability as an intervening variable. This Research uses quantitative methods with 2013-2017 observation years. The research sample consisted of 15 food and beverage sub-sector companies listed on the Indonesia Stock Exchange, while the method used was purposive sampling. The analytical method used is multiple linear regression and path analysis. The results showed the size of the company had a negative and not significant effect on profitability, net working capital was positive and not significant on profitability. Company size, net working capital, and profitability have a positive and significant influence on cash holding. Profitability is not able to mediate the effect of company size on cash holding.But profitability is able to mediate the effect of net working capital on cash holding

scholarly journals PENGARUH MODAL KERJA, NILAI UPAH, DAN TEKNOLOGI TERHADAP PENYERAPAN TENAGA KERJA PADA INDUSTRI KERAJINAN SERAT AGEL DI DESA SALAMREJO

2021 ◽  
Vol 9 (2) ◽  
pp. 287-300
Author(s):  
Uwi Martayadi ◽  
Dyah Indraswati
Keyword(s):  
Linear Regression ◽  
Data Collection ◽  
Multiple Linear Regression ◽  
Significant Influence ◽  
Working Capital ◽  
Independent Variables ◽  
Data Collection Methods ◽  
The Village ◽  
Collection Methods ◽  
Development Division

The objectives to be achieved in this research are to 1). Knowing the effect of working capital on labor absorption 2). Knowing the effect of wages on labor absorption 3). Knowing the effect of technology on labor absorption 4). Knowing the effect of working capital, wage value and technology simultaneously on the absorption of labor in the agel fiber handicraft industry in Salamrejo Village, Sentolo District, Kulon Progo. This type of research is Expost Facto research. This research is causal associative because it looks for the influence of independent variables on the dependent variable. The population in this study were all agel fiber handicraft entrepreneurs in the village of Salamrejo, which according to the head of the development division in the village of Salamrejo were 30 entrepreneurs. The data collection methods used questionnaires, interviews, and documentation. The analysis used is multiple linear regression. The results showed that there was a positive and significant influence between working capital on labor absorption. There is a positive and significant influence between the value of wages on labor absorption. There is a positive and significant influence between technology on labor absorption. There is a positive and significant influence between working capital, wages and technology simultaneously on labor absorption in Salamrejo Village in December 2019.

scholarly journals Multi-product biorefinery from Arthrospira platensis biomass as feedstock for bioethanol and lactic acid production

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Diego A. Esquivel-Hernández ◽  
Anna Pennacchio ◽  
Mario A. Torres-Acosta ◽  
Roberto Parra-Saldívar ◽  
Luciana Porto de Souza Vandenberghe ◽  
...  
Keyword(s):  
Lactic Acid ◽  
Acid Production ◽  
Production Cost ◽  
Lactic Acid Production ◽  
Arthrospira Platensis ◽  
Production Costs ◽  
Bioactive Metabolites ◽  
Fermentation Time ◽  
Product Titer ◽  
The Impact

AbstractWith the aim to reach the maximum recovery of bulk and specialty bioproducts while minimizing waste generation, a multi-product biorefinery for ethanol and lactic acid production from the biomass of cyanobacterium Arthrospira platensis was investigated. Therefore, the residual biomass resulting from different pretreatments consisting of supercritical fluid extraction (SF) and microwave assisted extraction with non-polar (MN) and polar solvents (MP), previously applied on A. platensis to extract bioactive metabolites, was further valorized. In particular, it was used as a substrate for fermentation with Saccharomyces cerevisiae LPB-287 and Lactobacillus acidophilus ATCC 43121 to produce bioethanol (BE) and lactic acid (LA), respectively. The maximum concentrations achieved were 3.02 ± 0.07 g/L of BE by the MN process at 120 rpm 30 °C, and 9.67 ± 0.05 g/L of LA by the SF process at 120 rpm 37 °C. An economic analysis of BE and LA production was carried out to elucidate the impact of fermentation scale, fermenter costs, production titer, fermentation time and cyanobacterial biomass production cost. The results indicated that the critical variables are fermenter scale, equipment cost, and product titer; time process was analyzed but was not critical. As scale increased, costs tended to stabilize, but also more product was generated, which causes production costs per unit of product to sharply decrease. The median value of production cost was US$ 1.27 and US$ 0.39, for BE and LA, respectively, supporting the concept of cyanobacterium biomass being used for fermentation and subsequent extraction to obtain ethanol and lactic acid as end products from A. platensis.

PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PERUSAHAAN SUB-SEKTOR FOOD AND BEVERAGES TAHUN 2012-2016

2017 ◽  
Vol 2 (3) ◽  
pp. 425-432 ◽  
Author(s):  
Nuriyani Nuriyani ◽  
Rachma Zannati
Keyword(s):  
Linear Regression ◽  
Significant Influence ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Analysis Method ◽  
Accounts Receivable ◽  
Independent Variables ◽  
Partial Analysis ◽  
Food And Beverage

The objective of this research is to determine the effect of cash turnover and receivable turnover to profitability (ROA). Data used in this study were secondary data from financial statements in Indonesia Stock Exchange in the year of 2012 to 2016 of a food and beverage manufacturing company. Independent variables in this research are cash turnover and receivable turnover, while the dependent variable in this study is profitability. The analysis method used is multiple linear regression, determination coefficient test (R2), F test and T-test. The result of these analyses showed that profitability was influenced simultaneously by cash turnover and receivable turnover. While on partial analysis showed only cash has significant influence to profitability. Keywords: Cash Turnover, Accounts Receivable Turnover, Profitability

scholarly journals PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

2015 ◽  
Vol 1 (2) ◽  
pp. 195-206
Author(s):  
Fachturahman Triatmaja ◽  
Muhammad Faisal ◽  
Husnah Husnah
Keyword(s):  
Capital Structure ◽  
Significant Influence ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Negative Influence ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Beverage Industry ◽  
Food And Beverage

This  study  aims  to  determine  and analyze  the  influence of  capital  structure and  the  size  of  the company on the company values in manufacturing companies of food and beverage industry sectors listed on the Indonesia Stock Exchange (BEI). The sample in this study consists of 11 companies that selected by purposive sampling technique. Method of data analysis is multiple linear regression using SPSS version 16.0. The results show that both independent variables simultaneously have positive and significant influence on value of the company with sig-F of 0.093 ≤ α 0.10 at confidence level of 90%. The  t-test  shows  that  the  capital  structure  significantly  has  negative influence on  the  value  of  thecompany  with  sig-t  of  X1 =  0.032  ≤  α  of  0.10  and  beta value of -0882. While the  company size has 2 non-significant influence on the value of the company with sig-t X2 = 0.787 ≥ α of 0.10 with R values of 0.052 or 5.2%. Both independent variables studied simultaneously influence the dependent variable (enterprise value), while the remaining 94.8% is influenced by other variables that are not studied. Penelitian  ini  bertujuan  untuk  mengetahui  dan  menganalisis  pengaruh  struktur  modal  dan ukuran  perusahaan  terhadap  nilai  perusahaan  di  sektor  industri  makanan  dan minuman manufaktur yang  terdaftar  di  Bursa  Efek  Indonesia  (BEI).  Sampel  dalam penelitian  ini sebanyak  11  perusahaan  diambil  dengan  metode purposive  sampling.  Metode  analisis  data dilakukan  dengan menggunakan  regresi  linier  berganda  dengan  menggunakan  SPSS versi 16.0.  Hasil  penelitian  menunjukkan  bahwa  kedua  variabel  bebas  yang  dipelajari  secara simultan  terbukti  berpengaruh  positif  dan  signifikan  terhadap  variabel  terikatnya  yaitu  nilai perusahaan dengan  sig-F  sebesar  0,093  ≤  α  0,10  pada  tingkat  kepercayaan 90%.  Kemudian melalui  uji-t  menunjukkan  bahwa  struktur  modal  dari  efek  negatif  yang  signifikan  terhadap nilai  perusahaan  dengan  sig-t  X1  =  0,032  ≤  α  sebesar  0,10  dan  nilai  beta -0882. Sedangkan ukuran perusahaan tidak berpengaruh signifikan terhadap nilai perusahaan dengan sig-t X2 = 0,787 ≥ α 0,10. Nilai R2 0,052 atau 5,2% sehingga kedua variabel independen yang dipelajari secara  simultan mempengaruhi  variabel  dependen  (nilai  perusahaan),  sedangkan sisanya 94,8% dipengaruhi oleh variabel lain yang tidak diteliti.

scholarly journals ANALISIS FAKTOR PENDAPATAN DAN GAYA HIDUP TERHADAP KEPUTUSAN PEMBELIAN BARANG ELEKTRONIK PADA UD. DEWI SRI ELEKTRONIK LAMONGAN

2020 ◽  
Vol 19 (1) ◽  
pp. 124-129
Author(s):  
Imam Tresno Edy ◽  
Kemal Farouq Mauladi ◽  
Yuhronur Efendi
Keyword(s):  
Regression Analysis ◽  
Data Collection ◽  
Significant Influence ◽  
Alternative Hypothesis ◽  
Purchase Decision ◽  
P Value ◽  
Purchasing Decisions ◽  
Independent Variables ◽  
Statistical Program ◽  
Dominant Influence

Research on consumer purchasing decisions is often done. In this study aims to partially and simultaneously determine the level of income and lifestyle variables on purchasing decisions. The population in this study all employees of UD.Dewi Sri Elektronik Lamongan numbered 50 people from the population taken 50 employees. Data collection techniques are done by giving questions to respondents using a questionnaire with a Likert scale because the answers of the instruments have different gradations. The analytical method used to analyze the effect of income and lifestyle variables on purchasing decisions is to use multiple regression analysis with the help of the SPSS version 20 statistical program. And test the hypothesis based on the p value> 0.05 then the alternative hypothesis is rejected and vice versa. From the research results, it is obtained that partially the level of lifestyle influences productivity on purchasing decisions, simultaneously the F test has a significant influence of independent variables with the dependent variable, so it can be concluded that lifestyle variables have a more dominant influence than income. Lifestyle is an activity such as the thing is people work, and a person's lifestyle will also affect the choice of an item that will be purchased, so that consumers will make a purchase decision on the goods needed by consumers UD.Dewi Sri Elektronik Lamongan

scholarly journals Influence of Working capital to total asset, EBIT to total asset, EBT to current liabilities, Sales to total asset and Springate Indeks on Stock Return Comparison from two Property & Real Estate and Food & Beverage Sectors Listed on Indonesia Stock Exc

2018 ◽  
Vol 2 (3) ◽  
pp. 29-33
Author(s):  
RILLA GANTINO ◽  
Endang Ruswanti ◽  
Taufiqurrahman Taufiqurrahman
Keyword(s):  
Real Estate ◽  
Data Processing ◽  
Significant Influence ◽  
Stock Return ◽  
Total Asset ◽  
Working Capital ◽  
Real Estate Sector ◽  
Net Profit ◽  
Food And Beverage ◽  
Sector Data

This study aims to determin effect of Working capital to total assets, EBIT to total assets, EBT to current liabilities, Sales to total assets and Springate coefficient on Stock Return. The amount of data processed by food and beverage sector are 104 from 11 companies and 315 data from 37 companies in property and real estate sector. Data processing is done to answer 3 hypotheses. The results shows,  Significance influence  of EBIT on Total Asset on  stock return for FnB sector and only working capital to Total Asset have significant influence on stock return for PnR sector. The influence of Working Capital towards Total Assets,   EBIT  to Total Assets , Net Profit Before Tax towards Current Liabilities,  and Sales towards Total Assets on stock return is only 4.7% meaning that influence stock return greater than other factor. Also the influence of coefficient springate to return stock also small, only 7%

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