International Journal of Economy, Education and Entrepreneurship (IJE3)

ANALYSIS OF COST OF GOODS PRODUCED AND VALUE-ADDED AT UMKM TEMPE "TROSOBO" TUBAN

Saidatul Fitri, Sri Widayanti, Dita Atasa — Thu, 25 Apr 2024 00:00:00 +0700

Soybeans are a food commodity that contains high vegetable protein and is generally used for food consumption. To meet the demand for tempeh agroindustry that uses soybeans as the primary raw material, agroindustry players increase soybean production. However, they still need to meet this demand. Therefore, the government meets this demand by importing. The research was conducted at UMKM Tempe Trosobo, located in Jl. Brawijaya, Gang Yudistira No. 641, Kebonsari, Kec. Tuban, Kab. Tuban, East Java. This study aims to calculate the cost of goods produced using the Full Costing method and analyze the added Value generated by UMKM Tempe "Trosobo" Tuban from soybean processing. The methods used are the Full Costing method and the Hayami method. The results showed that the calculation of the cost of goods produced in the temple agroindustry of Tempe Trosobo UMKM using the complete costing method was IDR 4,300/piece with the total production of tempe produced as many as 22,500 pieces, and the selling price was IDR 5,100/piece. Processing soybeans into tempeh has a value-added result of IDR 11,925 / kg of raw material or 49%, and the added Value of tempeh is classified as high

INCREASE STUDENT ACTIVENESS AND LEARNING OUTCOMES USING PROBLEM BASED LEARNING ASSISTED BY IMAGE MEDIA

Thu, 25 Apr 2024 00:00:00 +0700

The study aims to improve student activeness and learning outcomes using problem-based learning (PBL) assisted by image media in science subjects. The research subjects used were grade IV students of SD Negeri 1 Kedungbanteng. The research method used is classroom action research which consists of planning, action, observation, and reflection stages. The steps of implementing the PBL model with image media are carried out in five steps. The data collection techniques used are non-test techniques in the form of observation and interviews, and test techniques in the form of written tests. Observation sheets and interview guidelines were used to collect data on the application of PBL models with image media and learning activity. There was an increase in the application of PBL with image media to teachers in the first cycle by 84.37%, the second cycle by 90.62%. In the observation of the activities of students in cycle I as much as 82.5%, cycle II as much as 87.5%. The activeness of students in meeting 1 increased from the very high category of 27%, high 43%, increased to the very high category of 43%, high 57% in meeting 2 cycle II. The results of learning science cycle I meeting 1 the percentage of completion on the pretest is 20%, the increase in the posttest is 80% In meeting 2, the percentage of completion of the pretest by 23% increases on the posttest by 87%. In cycle II meeting 1, the percentage of completion in the pretest was 33.33%, an increase in the posttest was 86.67% In meeting 2, the percentage of complete pretest was 40%, increased in the posttest by 90%

ANALYSIS OF THE APPLICATION OF WORK DISCIPLINE AND WORK MOTIVATION IN IMPROVING THE PERFORMANCE OF NON ASN EMPLOYEES IN THE CLEANING SECTION AT THE CENTER FOR STATE CIVIL STAFF DEVELOPMENT IN BOGOR

Ading Sunarto, Latif Latif — Thu, 25 Apr 2024 00:00:00 +0700

This research is entitled "Analysis of the Application of Work Discipline and Work Motivation in Improving the Performance of Non-ASN Employees in the Cleaning Department at the Center for Civil Service Personnel Development in Bogor. This research aims to analyze the application of work discipline and work motivation in improving employee performance. The research method used is qualitative research with a non-probability sampling technique, namely purposive sampling. The data collection procedures for this research are observation, interviews, documentation, triangulation. The data analysis techniques in this research are data reduction, data presentation, drawing conclusions and verification, Strengths, Weaknesses, Opportunities, Threats (SWOT) analysis and Quantitative Strategic Planning Matrix (QSPM) analysis. The results of this research show that the implementation of employee work discipline is quite good, because there are some employees who obey the regulations set by the agency. Apart from that, the implementation of employee work motivation is good because there are awards given by agency leaders. By implementing work discipline and work motivation, employee performance can be improved. And employee performance is good because the resulting performance has a good impact on the individual and the agency. The results of the SWOT analysis show that it is in quadrant I, namely aggressive, where the values of the available to take advantage of opportunities. And also the results of the QSPM analysis are that there are 5 priority alternative strategies that can be used as strategies to improve employee performance, including improving good service, employee attitudes and employee responsibility at 6.50, controlling work so that it runs professionally at 6.42, maintaining relationships. Good cooperation between employees and other agencies amounted to 6.13, increased potential employee abilities by 5.91, increased assertiveness and concern by 5.22

THE ANALYSIS OF THE EFFECT OF PROFITABILITY, LIQUIDITY, AND COMPANY SIZE ON TIMELINESS OF FINANCIAL REPORTING

Sari Fateh Rizky, Dyah Ratnawati — Thu, 25 Apr 2024 00:00:00 +0700

This study aims to determine the effect of profitability, liquidity, and company size on the timeliness of financial reporting of energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The type of research used in this research is a quantitative approach. This research uses secondary data from the annual financial reports of energy sector companies listed on IDX for 2019-2020. The population in this study included all energy sector companies listed on the IDX in the 2019-2022 period. The sampling technique used in this research was purposive sampling, so the sample used was 18 companies. The data analysis used to test the hypothesis is logistic regression with a significance level of 5% and using SPSS version 29. The results of this study indicate that profitability and company size do not affect the timeliness of corporate financial reporting, as evidenced by the significance value > 0.05 in the hypothesis test results. Liquidity is proven to affect the timeliness of corporate financial reporting, with a significance value in the hypothesis test <0.05

THE EFFECT OF CHANGES IN VALUE-ADDED TAX RATES (VAT) AND COST OF GOODS SOLD (COGS) ON SALES TURNOVER AT PT. VCS

Maranatha Kezya Beauty Caesaria Asah, Tituk Diah Widajantie — Thu, 25 Apr 2024 00:00:00 +0700

The increase in Value Added Tax (VAT) rates and the rise in Cost of Goods Sold (COGS) significantly impact the business strategy and profitability of the company. The research aims to examine the impact of the increase in VAT rate and changes in the Cost of Goods Sold on PT's business strategy and profitability. VCS. The method used is quantitative research using PT's sales data. VCS from 2018 to 2022, as the population was selected through a purposive sampling method. Data analysis was conducted using SPSS version 27. The research findings indicate that the increase in the value-added tax rate significantly impacts PT's sales revenue. VCS, while the increase in Cost of Goods Sold does not considerably affect the company's Sales Revenue

INFLUENCE OF REGIONAL ORIGINAL REVENUE AND BALANCING FUNDS ON THE FINANCIAL PERFORMANCE OF THE REGIONAL GOVERNMENT OF JOMBANG DISTRICT

Ullif Athiyah Anggraini, Tituk Diah Widajantie — Thu, 25 Apr 2024 00:00:00 +0700

Regional government financial performance measures regional independence in managing potential sources of regional original income (PAD) as the primary value for financing regional expenditure so that it does not depend on central government balancing funds. This research aims to test and determine the influence of (PAD) and balancing funds on the financial performance of the Jombang Regency regional government. Quantitative methods are used in this type of research. The sample for this research is five years from the Jombang Regency regional government budget realization report for 2018-2022. The non-probability sampling method was used in this research, and saturated sampling techniques were utilized. The classical assumption test, multiple linear regression analysis, and hypothesis testing were used as data analysis using SPSS 26 tools. The results of this research were that PAD and balancing funds had a positive and significant effect on the financial performance of the Jombang Regency regional government

APPLICATION OF FISHBONE DIAGRAM IN USING ROOT CAUSE ANALYSIS (RCA) FOR DEVELOPING OF REVENUE AND EXPENDITURE SYSTEM IN MANUFACTURING COMPANY

Sinta Fatmaria Tantri, Nurafni Eltivia, Ludfi Djajanto — Thu, 25 Apr 2024 00:00:00 +0700

This study aims to identify the root problems in developing income and expenditure systems in the PT ABC. This research uses qualitative methods with the Root Cause Analysis approach. The issues that arise in the company will be analyzed using the Fishbone Diagram. The result of this study explains that some problems occur in the company. The procedures, business processes, income, and expenditure in the enterprise are still done manually, so it takes a long time to analyze the factors of Man (user), Material (material/supporting documents), Machine (tools used), and Method (procedures/systems running). Based on the result of this study, PT ABC should have a website that can be used to process the cycle of income and expenses in real time. In this case, website design will be carried out to make it easier for companies to archive, create supporting documents, and report income and expenses. This finding will help PT ABC strengthen its internal control and increase the effectiveness of the company's business process. The difference between this research and previous research is that it uses a fishbone diagram approach to dig into the roots of problems that occur in companies. In the last research, no one had used a rooting approach and focused only on system development, so the issues that occurred needed to be described in detail. The limitation of this research is its focus on the root cause analysis of the revenue and expenditure cycle in manufacturing companies

THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON COMPANY FINANCIAL PERFORMANCE

Adelia Viera Pratiwi, Erna Sulistyowati — Thu, 25 Apr 2024 00:00:00 +0700

This research aims to examine the Influence of Sustainability Report Disclosure on Company Financial Performance for companies across various sectors that have successfully entered the List of Rating Asia Sustainability Reporting (ASRRAT) and are listed on the Indonesia Stock Exchange (BEI) during the period 2018-2020. By adhering to the criteria of purposive sampling, data was obtained from 13 companies, which served as the sample, comprising 39 observational data points that met the criteria. The data analysis method employed in this study is Partial Least Square (PLS) regression analysis using Warp PLS software. The hypothesis testing results indicate that Sustainability Report disclosure economic dimension has a positive and significant impact, environmental dimension has a negative and significant impact, social dimension does not have a significant impact on a company's financial performance. Companies must consider the trade-off between social and environmental responsibilities and their financial impact on financial performance

THE EFFECT OF MARKETING MIX ON PURCHASE DECISIONS AT MIXUE

Farah Adelia Widyaswari, Sri Tjondro Winarno, Ida Syamsu Roidah — Thu, 25 Apr 2024 00:00:00 +0700

There is a phenomenon of massive expansion by Mixue in Indonesia. The Mixue company has proven to be aggressive in expanding new outlets in Indonesia. According to one expert in marketing strategy, the mixue-ization phenomenon occurred because Mixue succeeded in applying the concepts of marketing strategy appropriately. In this case, Mixue succeeded in using the four marketing mix variables namely price, product, place, and promotion well. However, along with its development to dominate the market share quite rapidly, Mixue now looks only crowded for a moment and many outlets are threatened with closure.This study was conducted with the aim of analyzing the effect of marketing mix 7P on purchase decisions at Mixue Mojokerto Outlet. The data analysis used in this study used SEM-PLS analysis with the WarpPLS approach. The use of the PLS method as an analysis technique has the advantage that the sample used does not have to be large and can be used in developing a theory. The sample used amounted to 50 respondents who were consumers with more than 17 years of age with minimum one time purchasing at Mixue Mojokerto Outlet. The sampling employed nonprobability with a purposive sampling technique. The results of this study indicate that product, price, place, promotion, people, process and physical evidence has a positive and significant effect on purchase decision at Mixue Mojokerto Outlet

ANALYSIS OF THE MARKETING MIX STRATEGY (7P) TO INCREASE SALES OF PROCESSED CASSAVA PRODUCTS AT UD "PURNAMA JATI" MEMBER

Muhammad Rifqi Abroor, Sri Widayanti, Ida Syamsu Roidah — Thu, 25 Apr 2024 00:00:00 +0700

One of the leading producers and exporters of cassava in the world is Indonesia. Jember Regency is one of the highest cassava production centers in East Java, with an annual production capacity of 9,492 tons. This processed tape food product, typical of Jember Regency, is produced from the high supply of cassava. There is a need to find processed cassava products considering the high interest in tape products because of their unique quality, so this product is much more popular as souvenirs or souvenirs typical of Jember. The research aims to perfect marketing tactics and determine how the marketing mix (7P) influences consumer decisions in purchasing processed cassava products from UD Purnama Jati Jember. Questionnaire methodology is a technique for collecting information through statements or questions asked to respondents. Because the p-value is smaller than 0.05, product, price, place, and employees influence the results of consumer purchasing decisions at UD Purnama Jati. However, because the p-value is more significant than 0.05, we can rule out the possibility that factors related to the product process, physical evidence, or advertising influence consumers' final purchasing decisions

THE INFLUENCE OF REGIONAL TAXES, REGIONAL LEVIES AND REGIONAL COMPANY PROFITS ON ORIGINAL INCOME OF BOJONEGORO DISTRICT GOVERNMENT

Putri Ella Agustina, Tituk Diah Widajantie — Thu, 25 Apr 2024 00:00:00 +0700

This research was conducted with the aim of analyzing the influence of Regional Taxes, Regional Levies and Regional Company Profits on Regional Original Income. This type of research is quantitative research with data analysis techniques used, namely multiple linear regression analysis and hypothesis testing using the SPSS Version 26 software program. This research uses secondary data sourced from the District Regional Revenue Agency. Bojonegoro with time series data collection over a period of five years, namely 2018 to 2022. The method for determining the sample in this research is purposive sampling. The results of this research are that local taxes have no effect on local original income; regional levies influence regional original income; and the regional company profit variable has an effect on regional original income. It can be concluded that this research highlights that in the observed situation, the contribution of regional taxes, regional levies and regional company profits to the regional original income variable cannot be considered as the main factor, but further analysis is needed to understand the context and other variables that may influence the relationship between regional taxes, regional levies, regional company profits, and regional original income

THE EFFECT OF PROFITABILITY, LEVERAGE, AND FIRM SIZE ON CASH HOLDING INDUSTRY COMPANY

Nabila Dinar Hidayati, Dyah Ratnawati — Thu, 25 Apr 2024 00:00:00 +0700

This study aims to empirically prove the effect of profitability, leverage, and firm size on cash holding in industrial sector companies listed on the Indonesia Stock Exchange during 2019-2022. This research uses quantitative methods. The population in this study amounted to 63 industrial sector companies. The sample used in this study was selected using purposive sampling with predetermined sample criteria. Therefore, the total sample of this study was 22 industrial sector companies. The data used is secondary data obtained from the annual financial statements of selected industrial sector companies. The data is analyzed using multiple linear regression. The results of this study indicate that profitability and leverage influence cash holding, while firm size does not. Suggestions that can be proposed are that future research can add variables that have a stronger relationship. In addition, it is hoped that future research can add a more extended sample or research period that might show better and more accurate results