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Pengaruh Penjualan, Harga Pokok Penjualan, Biaya Operasional, dan Biaya Produksi terhadap Laba Bersih Perusahaan Makanan dan Minuman di BEI
Wawasan : Jurnal Ilmu Manajemenx, Ekonomi dan Kewirausahan
Vol 4
, No 1
(2026)
During the 2020–2024 period, the food and beverage industry sector experienced economic dynamics that led to fluctuations in companies’ net profit. This study is motivated by the researcher’s observations that fluctuations in net profit among food and beverage companies indicate the influence of internal company factors, particularly production costs, operating costs, cost of goods sold, and sales volume. The research problem addresses how production costs, operating costs, cost of goods sold, a...
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Analisis Biaya Diferensial dan Variable Costing dalam Pengambilan Keputusan Pesanan Khusus pada UMKM Batik Jumantara
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 4
, No 3
(2025)
This study aims to analyze the application of differential costing and variable costing methods in making special order decisions at Batik Jumantara MSMEs. The method used is quantitative descriptive with a case study approach in the period 2024. The results of the study indicate that the differential costing approach is able to provide more accurate information on the evaluation of the benefits of special orders. By using the variable costing method, companies can separate fixed and variable co...
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PERAN USAHA MIKRO KECIL MENENGAH (UMKM) TAHU DAN TEMPE DALAM PENINGKATAN EKONOMI KELUARGA: Usaha Mikro Kecil Menengah UMKM Tahu Dan Tempe Ibu Iis Di Desa Bangun Seranten Kecamatan Muara Tabir Kabupaten Tebo Provinsi Jambi
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 17
, No 2
(2024)
Qualitative research with the aim of seeing the role of Tofu and Tempe Micro, Small and Medium Enterprises (Mumkm). The results of the research show that the existence of Ibuk Iis tofu and tempe micro, small and medium enterprises (MSMEs) has a very big role for Bangun Seranten Village, especially in increasing employee income in these Micro, Small and Medium Enterprises (UMKM). The results of the interview show that this MSME not only provides permanent employment for the local community, but a...
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Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT Hanjaya Mandala Sampoerna Tbk Tahun 2018 - 2023
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 3
(2024)
Performance is a measure or assessment of the extent to which a company can achieve the desired goals and results. One way to assess the financial performance of a company is to carry out financial report analysis. This research aims to determine financial performance using financial ratios at PT. Hanjaya Mandala Sampoerna Tbk which occurred before the disaster that hit the world, namely the Covid 19 pandemic, during the Covid 19 pandemic and after the Covid 19 pandemic. This research uses quant...
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Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia
Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Vol 3
, No 3
(2024)
This research aims to determine whether there is an influence between company size, liquidity, debt policy and tax planning on company value partially and simultaneously in transportation companies listed on the BEI for the 2020-2023 period. This research uses a quantitative causal comparative method. The sample in this research used a purposive sampling method and obtained 13 companies. This research uses secondary data. The analysis technique in this research uses multiple linear regression an...
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