scholarly journals Analisis Perilaku Biaya Pada Industri Rumah Tangga Tempe Akibat Adanya Fluktuasi Harga Kedelai

2021 ◽  
Vol 1 (2) ◽  
pp. 73-85
Author(s):  
Firda Asti Oktaviani ◽  
Budi Dharmawan ◽  
Dindy Darmawati Putri

Tempe is a typical Indonesian food made fermented soybeans. Tempe is a good source of nutrition because it contains protein, carbodydrates, fat, vitamins and minerals needed by the body. Soybean used to make tempe must be of good quality. Pliken Village is a tempe production center, because it has the highest number of tempe craftsmen in Banyumas Regency. With the increase in soybean prices which have continued to increase lately, the tempe business has decreased due to lack of capital to continue the business. The purpose of this research are to: 1). Knowing the amount of costs, revenues and income before and after increase in soybean prices in the tempe production business in Pliken Village. 2). Knowing the factors that affect the increase in tempe production costs. The researh was carried out in Pliken Village from May 2021 to July 2021. The target of this research is the tempe craftsmen of Pliken Village who produce for one month. The sampling method uses simple random sampling technique and obtained by respondents as many as 81 craftsmen using the slovin formula. The analytical method used is the analysisno costs and revenues, and multiple linear regression analysis. Based on the results of the analysis of costs, revenues and income shows the total cost incurred by the craftsmen before the increase in soybean prices and after the increase in soybean prices is Rp. 11,883,809 per month. Based on the classical assumption test there are factors that affect the increase in production costs such as soybean prices, family labor wages, wages for non-family workers, gasoline prices, and banana leaf prices. While the factors that do not affect the increase in production costs are the price of yeast, the price of plastic and the price of used paper.

2017 ◽  
Vol 2 (2) ◽  
pp. 314-321
Author(s):  
Nuzulul Fikri ◽  
Safrida Safrida ◽  
Romano Romano

Abstrak. Modal adalah salah satu faktor produksi yang berperan penting untuk meningkatkan keuntungan. Pembinaan pembiayaan merupakan program untuk memantau perkembangan usaha mikro kecil dan menengah yang memperoleh modal pinjaman. Penelitian ini bertujuan untuk mengetahui pengaruh modal sendiri, modal pinjaman dan pembinaan pembiayaan terhadap keuntungan usaha mikro kecil dan menengah (UMKM) anggota Koperasi Syariah Baitul Qiradh Baiturrahman Cabang Ulee Kareng. Populasi dalam penelitian ini adalah UMKM anggota Koperasi Syariah Baitul Qiradh Baiturrahman yang menerima modal pinjaman dan pembinaan pembiayaan. Teknik pengambilan sampel dilakukan dengan metode simple random sampling. Besarnya sampel dalam penelitian ini adalah sebanyak 24 sampel. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukan bahwa modal sendiri dan modal pinjaman berpengaruh nyata terhadap keuntungan UMKM, sebaliknya pembinaan pembiayaan tidak berpengaruh nyata terhadap keuntungan UMKM.The Influence Of Capital Resources And Financing Of Profits Micro, Small And Medium Of Islamic Cooperation Baitul Qiradh Baiturrahman Members Branch Ulee KarengAbstract. Capital is one of the factors of production which is essential to improve profits. Development of financing a program to monitor the development of micro, small and medium enterprises that obtain capital loan. This study aims to determine the influence of their own capital, loan capital and development funding to benefit micro, small and medium enterprises (MSMEs) Islamic Cooperative Baitul Qiradh Baiturrahman members Branch Ulee Kareng.  The population in this study is the MSMEs Islamic Cooperative Baitul Qiradh Baiturrahman members, who received loan capital and financing guidance. The sampling technique is done by simple random sampling method.  The sample size in this study is as much as 24 samples. The analytical method used in this research is multiple linear regression analysis. The results showed that equity and loan capital significantly affect profits of MSMEs, fostering financing otherwise not significantly affect profits of MSMEs.


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


2019 ◽  
Vol 3 (2) ◽  
pp. 107-132
Author(s):  
Rizky Eko Harry Saputro ◽  
Diyan Lestari

This study aims to determine the effect of financial literacy and risk perception on student investment decisions in Jakarta. This study used a quantitative approach through questionnaires with as many as 120 respondents taken as sample which is obtained by using non-probability sampling technique and purposive sampling method. The research data is processed with SPSS, where the hypothesis is analyzed using t-test and multiple linear regression analysis. The results of this study indicate that financial literacy variable have a significant effect on investment decision, based on the t-test result which shows that t-count is higher in comparison to ttable (8,433>1,98045). Similarly, the risk perception variable have a significant effect on investment decision, which is shown by the higher tcount compared to t-table (2,319>1,98045).


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>


ACCRUALS ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 259-267
Author(s):  
Resshe Serlly Gita ◽  
Amir Hidayatulloh

This study aims to analyse the effect of tax services, tax amnesty, taxation knowledge, and tax sactions on taxpayer compliance. The population in the study is an individual taxpayer in the city of Yogyakarta. The sample in the study was an individual taxpayer in the city of Yogyakarta, and took part in the tax amnesty program. The sampling technique in this study used the convenience sampling method. Responden in the study amounted 60 respondents. The data anlysis technique in this study used multiple linear regression analysis. This study obtained result that taxpayer compliance in influenced by tax services and tax amnesty programs. However, taxation knowledge and tax saction does not affect taxpayer compliance. The cause of taxation knowledge does not affest taxpayer compliance, perhaps the understanding of taxpayers regarding the procedures for payment and reporting is still minimal. Meanwhile, the reason for lack of support fot tax sanction on taxpayer compliance, perhaps because taxpayers consider that saction given when taxpayer violate laws are still mild. Therefore, these two reasons are factors that encourage taxpayers to behave disobediently.


2020 ◽  
pp. 1-9
Author(s):  
Sinar Ritonga

The purpose of this research is to examine and analyze the effect of supervison, communication and organizational commitment for employee performance on PDAM Tirtanadi branch Padang Bulan North Sumatera. The data collection was carried out through questionnaires conducted on 43 employees on PDAM Tirtanadi branch Padang Bulan North Sumatera. Data analysis in this study uses SPSS version 22. The sampling technique used is the saturation sampling method and data testing technique used in this study includes the validity test and reliability test. Multiple linear regression analysis and hypothesis testing is also conducted to test and to prove the hypothesis in research. Partial tes results (t test) showed t count (1,721) > t table (1,682) and the significance level was 0,043 < 0,05 proved that supervision had a positive and significant effect on work performance, t count (5,578) > t table (1,682) and the level of significance was 0,000 < 0,05 proved that communication had a positive significant effect on work performance, t count (2,610) > t table (1,682)and the level of significance was 0,013 < 0,05 proved that organizational commitment had a positive and significant effect on achievement work. F test showed that F count > F table was 73,726 > 2,85 and the level of significance (0,000


2020 ◽  
Vol 30 (11) ◽  
pp. 2839
Author(s):  
Putu Ayu Ratih Ardianti ◽  
I Wayan Suartana

The purpose of this study was to determine the effect of human resource competencies and village financial systems on the accountability of village fund management in Badung Regency. This research was conducted in villages in Badung Regency using a sample of 126 respondents consisting of Village Heads, Village Secretaries, Treasurers and Section Heads, with probability sampling technique with proportionate stratified random sampling method. Data collection was carried out through questionnaires. The analysis technique used in this study is multiple linear regression analysis. The results of this study indicate that human resource competence has a positive effect on village fund management accountability. The village financial system has a positive and significant effect on the accountability of village fund management. Keywords: Competence; Village Financial System; Accountability.


2019 ◽  
Vol 29 (1) ◽  
pp. 225
Author(s):  
I Putu Oka Mahendra Putra

This study aims to determine the Effect of Technology Readiness, Human Resources, Complexity, Security and Confidentiality on Individual Taxpayers in using e-filing (Case Study of Individual Taxpayers in South Badung KPP). This research was conducted at the KPP Pratama Selatan Badung. The population number that will be examined in this research in 2017 is 115,324 taxpayers, while the number of samples taken is 100 taxpayers, with the nonprobability sampling method and purposive sampling technique. Data collection is done by distributing questionnaires. The method of data analysis uses multiple linear regression analysis. Based on the results of the study show that the readiness of technology, human resources, security and confidentiality has a positive effect on the interest of individual taxpayers in using e-filing, while the complexity has a negative effect on the interest of individual taxpayers in using e-filing. Keywords : Technology; HR; Complexity; Security And Confidentiality; E-Filing.


2020 ◽  
Vol 3 (2) ◽  
pp. 167-178
Author(s):  
Imam Susanto

The purpose of this study is to examine and analyze the extent to which the influence of Auditor Competence, Auditor Independence and Professional Ethics on the Quality of Audit Results. The research was done by quantitative approach. The population in this study is all auditors and prospective auditors at the Inspectorate General of the Ministry of Agriculture of the Republic of Indonesia amounted to 160 people. Sampling technique is done by simple random sampling with the number of samples of the study amounted to 115 respondents Data analysis techniques in this study using multiple linear regression analysis. The result of the research shows that there is no significant influence between the auditor's competence with the quality of the audit result and there is no significant influence between the auditor independence and the quality of the audit result. While professional ethics significantly influence the quality of audit results. Together the competence, independence and professional ethics affect the quality of audit results. For further research is expected to use a questionnaire with a wider coverage and expected to use more variables that affect the quality of audit results.


2019 ◽  
Vol 9 (1) ◽  
pp. 90
Author(s):  
Dais Iis Tirtaatmaja ◽  
Johny R. E. Tampi ◽  
Aneke Y. Punuindoong

This research aims to determine the influence of Brand Image and Price on consumers purchasing decisions in PT. Hasjrat Abadi Tendean Manado. The population that used is all of the consumers’ of PT. Hasjrat Abadi Tendean Manado where the population size is unknown. The sample which is taken in this research is 96 respondents who had used Toyota Avanza and used the simple random sampling technique. The sample based on respondent level techniques and the data collection method with using questionnaire. The statistical analysis that used in this research in linear regression analysis with using SPSS 25 for windows. The result of this research demonstrate that the Brand Image and Price have a positive influence and have significant influence on purchasing decisions. The amounts of Brand Image and Price influence on purchasing decisions are 59,5% and 40,5% which are influenced by other variables. Based on the results of multiple linear regression analysis that the brand image and price variables have a significant and positive effect on purchasing decisions.


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