3656 research outputs found
Sort by
Break Even Point Analysis for Profit Planning at Mochi Kaswari Bakat Jaya Siti Hana, Gatot Wahyu Nugroho Prodi Akuntansi, Universitas Muhammadiyah Sukabum
No full textAbstract. The business world in Indonesia is very competitive. It is no surprise that so many businesses are
thriving, progressing, and succeeding. However, some have fallen so far behind that they have to declare
bankruptcy. Therefore, companies need to plan their profits as well as possible in order to avoid bankruptcy.
One thing that management can do to face the challenges of corporate competition is to be able to organize
its operations effectively. The qualitative method is a method with a research process based on
understanding a phenomenon with the approach that the data produces descriptive analysis in the form of
oral sentences from the object of research. This research uses a qualitative analysis approach and is
descriptive, with data collection methods using observation, interviews, documentation, and quantitative
analysis techniques.
From the results of the Break Even Point calculations that have been carried out, it will reach the break-even
point in sales if in 2021 it must be able to sell production equal to Rp. 183,259,260 or more than that nominal,
in 2022 it must be able to sell production equal to Rp. 185,775,000 or more than that nominal, the year must
be able to sell production equal to Rp. 283,779,999 From the description above it can be concluded that: 1.
The company has not separated fixed costs and variable costs in detail so that there are still frequent difficulties
in monitoring costs. 2. The company has not calculated and planned profits using BEP. 3. The company still
uses a manual system so it is difficult to plan profits
PENGARUH DIVIDEN, PROFITABILITAS DAN SOLVABILITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021)
No full textThis study aims to determine the effect of dividends, profitability and solvency on firm value in food
and beverage companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Dividends are
measured using the dividend payout ratio (DPR), profitability is measured using return on assets(ROA)
and solvency is measured using the debt to equity ratio (DER) and company value is measured using price
to book value (PBV). This type of research is quantitative research, sampling in this study was carried out
by purposive sampling method with predetermined criteria resulting in a sample of 16 companies. The
analytical method used is multiple linear regression analysis using SPSS version 25.
The partial results show that dividends and solvency have no effect on firm value, while profitability
has a significant effect on firm value, simultaneous or simultaneous test results show that the independen
variables namely dividends, profitability and solvency have a significant effect on firm value
Upaya Meningkatkan Kemampuan Menyelesaikan Soal Cerita dalam Pembelajaran Matematika dengan Metode Problem Solving di Sekolah Dasar
No full textThis study aims to improve students' abilty to solve math word problem at SD Negeri Selajambe 2 Kec.CisaatSukabumi, using the problem solving method in Classroom Action Research for 2 cycle. The results showed
that the application of the problem solving methode could improve students’ abilities. At the Pre-cycle stage,
the average score of students in solving word problem was 64,7. After applying the problem solving methid in
cycle I, there was an increase in value to 67,9 . in addition, students’ ability to solve word problem also
increased from 10,5% in the Pre-cycle stage to 52,6% in cycle I. Based on the research, it can be concluded
that the application of the problem solving method significantly improves students’ abilities in solving math
story problem in elemntary school. The purpose of this study was to improve students’ ability to solve math
word problem using the problem solving learning method
Upaya Pengembangan Karakter Tanggung Jawab Siswa Sekolah Dasar Melalui Media Jurnal Tiga Kata Ajaib
No full textPenelitian yang dilaksnakan bertujuan mengembangkan
karakter tanggung jawab siswa dalam pelaksanaan pembelajaran
melalui media jurnal tiga kata ajaib. Penelitian dilaksanakan di SDN
Babakansitu kabupaten Sukabumi pada bulan Desember hingga
Maret. Penelitian yang diimplementasikan ialah menggunakan
sebuah Penelitian Tindakan Kelas (PTK). Subyek yang terlibat dalam
penelitian ini yaitu siswa kelas III di SDN Babakansitu sebanyak 15
siswa. Teknik penghimpunan data dalam penelitian tersebut
diantanya observasi, wawancara, catatan lapangan dan dokumentasi.
Melalui media jurnal tiga kata ajaib, karakter tanggung jawab siswa
berkembang mencapai sebanyak 91,3% dengan kategori sangat baik.
Hal itu menujukkan bahwa penggunaan media jurnal tiga kata ajaib
terbukti dapat meningkatkan perkembangan karakter tanggung jawab
siswa di kelas renda
Learning Analysis: Implementation of the Independent Curriculum in Improving Numeracy Literacy in Elementary Schools
No full textThis research was conducted to find out and examine the
implementation of the Independent Curriculum learning in
increasing numeracy literacy at SDN Selaawi, Sukabumi
Regency. This research was conducted using a descriptive
qualitative method with a phenomenological approach. This
approach was chosen because the problems studied
concern issues that are currently developing in life,
especially in the education unit curriculum. This research
was conducted at Selaawi Elementary School, Sukabumi
Regency, the subjects in this study were school principals,
class I and IV teachers, and class I and IV students in the
2022/2023 academic year. Data collection was carried out
using several techniques, namely: (1) observation; (2)
interviews; and (3) documentation. The data analysis
technique used is the data analysis technique of the model
Miles & Huberman which has three flow of activities,
namely: (1) data reduction; (2) data presentation; and (3)
drawing conclusions. Based on the results of the research, it
shows that the implementation of the Independent
Curriculum has a positive impact on the learning process,
and there is an increase in students' numeracy literacy with
programs that support this increase
Disiplin Kerja dan Pengawasan Langsung Terhadap Efektivitas Kerja (Studi empiris pada: Karyawan PT. Bank Sinarmas Syariah Kcs. Sukabumi)
No full textThe purpose of this study is to determine the picture of work discipline, direct supervision, and work
effectiveness, to find out how much influence work discipline has on work effectiveness at PT. Bank Sinarmas
Syariah Kcs. Sukabumi, and to find out how much influence direct supervision has on work effectiveness at PT.
Bank Sinarmas Syariah Kcs. Sukabumi. The research method that researchers use is descriptive and associative
research methods with a quantitative approach. The result of this study is the Implementation of Work Discipline
in employees of PT. Bank Sinarmas Syariah Kcs. Sukabumi is already in the very high category. Direct
supervision of PT. Bank Sinarmas Syariah Kcs. Sukabumi is in the very high category. Work effectiveness in
employees of PT. Bank Sinarmas Syariah Kcs. Sukabumi is in the very good category. Based on the results of
hypothesis testing, work discipline does not have a significant effect on the effectiveness of PT. Bank Sinarmas
Syariah Kcs. Sukabumi. This is evidenced by tcount < ttable (0.295 < 2.04523). While direct supervision has a
significant effect on the effectiveness of PT. Bank Sinarmas Syariah Kcs. Sukabumi. This is evidenced by
tcalculate > ttable (4.606 > 2.04523)
ANALISIS SISTEM PENGENDALIAN INTERNAL PENGGAJIAN KARYAWAN
No full textThis study aims to explain the internal control system at PT. Delta Laras Wisata Sukabumi Branch
and the system applied in the employee payroll process. This study uses a descriptive qualitative method with
a case study approach, data obtained from observations, interviews, observations and documentation. The
results of the study at PT Delta Laras Wisata, Sukabumi Branch, the payroll system that has been
implemented has been running well and is effective. Documents, accounting records, and payroll procedures
have been carriedout according to existing theory. However, there are only a few that are not appropriate,
such as in the documents, there is no salary envelope, because the company has made salary payments by
transferring to each account. Then in the time recording procedure there are still employees who arrive
late and don't do their fingerprints and at PT. Delta Laras Wisata, Sukabumi branch, the control system is
running well and effectively. All procedures are in accordance with existing theories such as organizational
systems, authority systems and recording procedures, healthy practices and competent employees
Implementation of the Program for Increasing the Role of Women Towards Healthy Prosperous Families (P2WKSS) in Sukabumi City
No full textThe implementation process has stages of the public policy process that need to be implemented in order to achieve
the objectives according to the policy plan. The program (P2WKSS) is a program to increase the role of the community
that uses a cross-developmental approach pattern, in a coordinated manner directed at improving family welfare in
order to achieve a quality standard of living in alleviating poverty. This study aims to determine the implementation
of the P2WSKSS Program in Sukabumi City, there are 6 criteria in influencing implementation, namely: 1. Policy
standards and objectives, 2. Resources, 3. Inter-organizational communication, 4. Characteristics of implementing
agents, 5. Economic Environment, Social and Politics, 6. The attitude of the Pelaskana. The method used is a
qualitative method with a narrative approach. Data collection techniques include observation, interviews,
documentation, and audio-visual material. The results showed that the implementation was not optimal for several
periods, there was a discrepancy in objectives, namely the program was not implemented within 2 years, namely in
2020 & 2021 so there was a significant increase in poverty growth, there was a need for increased guidance for the
target community, a lack of carrying out inter-agency monitoring in increasing the role of women existing location
and evaluation for program sustainability. Several things must be improved, namely increasing the quality of
resources, because it is the executor who is the key to the success of program objectives, it is necessary to improve the
approach so that community participation is in accordance with the targe
THE EFFECTIVENESS OF E-RECRUITMENT AND SOCIAL MEDIA IN INCREASING THE INTEREST OF GENERATION Z JOB APPLICANTS
No full textAccording to the Central Bureau of Statistics (BPS) of Sukabumi City, the population
aged 15 and over is the working-age population. The total labor force in Sukabumi City
was known to have increased to 56.86 million in January 2021, compared to 55.74
million in January 2020. The labor force included unemployed persons over the age of
15 who were the employed or employed but temporarily jobless and the
unemployed. The research was aimed at determining whether e-recruiting and social
media had a significant influence towards increasing Gen Z's willingness to apply for
jobs, and evaluating the effectiveness of social media and e-recruiting in evoking the
interest in applicants among the Gen Z students in Sukabumi. The primary research
data were obtained from respondents and conducted quantitatively using associative
descriptive method. The data, collected through questionnaires, consisted of 27
questions. The sample used consisted of 100 higher education students served as
respondents from 10 universities in Sukabumi City by means of cluster sampling
technique. Likert scale was deployed and multiple linear regression analysis was used
for processing the data. Research Findings; e-recruitment and social media have a
positive influence on increasing Gen Z job-seeking enthusiasm
KEMAMPUAN BERPIKIR KRITIS MATEMATIS SISWA SMK DITINJU DARI TIPE KEPRIBADIAN MBTI
No full textThis study aims to determine the mathematical critical thinking skills of SMK students in
terms of the MBTI personality type. The type of research in this research is qualitative
research. The tests carried out were the MBTI personality questionnaire test and a
mathematical critical thinking ability test. The subject taking technique used purposive
sampling, the researcher chose 4 subjects consisting of 1 INFP personality type student,
1 INTP personality type student, 1 INTJ personality type student, and 1 student with the
INFJ personality type to be given a test and an interview. The data is then analyzed in the
following steps: data reduction, data presentation and conclusion. The results of the data
analysis show that the INTP and INTJ personality types meet all indicators of critical
thinking skills. The INFP personality type only fulfills 3 indicators of critical thinking skills.
Whereas the INFJ type fulfills all indicators of critical thinking in only one question. The
results of this study recommend teachers to pay more attention to students' critical thinking
skills to be able to overcome abstract-oriented problem