Penelitian ini bertujuan untuk menguji pengaruh dari Likuiditas, Struktur Modal, Pertumbuhan Laba dan Profitabilitas Terhadap Kualitas Laba pada perusahaan manufaktur yang masuk dalam Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Jenis penelitian ini adalah kuantitatif. Sampel yang diambil berjumlah 30 perusahaan yang dipilih berdasarkan kriteria yang telah ditentukan penulis. Teknik penelitian yang digunakan untuk melakukan pengujian hipotesis adalah analisis regresi linear berganda. Data dalam penelitian ini diolah menggunakan Eviews 9.0. Hasil penelitian menunjukkan bahwa Likuiditas, Struktur Modal dan Pertumbuhan Laba Tidak Berpengaruh Terhadap Kualitas Laba dan Profitabilitas berpengaruh positif dan signifikan terhadap Kualitas Laba. Hasil Uji Simultan menyatakan bahwa Likuiditas, Struktur Modal, Pertumbuhan Laba dan Profitabilitas secara bersama-sama memiliki pengaruh terhadap kualitas laba. Hasil Uji Koefisien Determinasi menunjukkan bahwa 53,68% variabel Kualitas Laba dapat dijelaskan oleh variabel Likuiditas, Struktur Modal, Pertumbuhan Laba dan Profitabilitas sedangkan 46,32% lainnya dijelaskan oleh variabel lain diluar penelitian ini.
This study aims to describe the small medium enterprises that grow and exist in "Likupang" Tourism Special Economic Zone, North Sulawesi Province, Indonesia, especially for micro and small businesses in the souvenir business sector, focusing on the factors of utilizing appropriate technology, online/offline marketing and human capital. This research uses qualitative design with case study method by digging up in-depth information and data on business environment during the Covid-19 pandemic since 2020 until now. The results show that there are micro and small businesses that use appropriate technology in making souvenirs, the findings are still limited to technology tools for forming souvenir products, another result showed the innovation in product design is still lacking, employees only imitate common things and did not create products typical to Likupang area. In terms of marketing strategies, it was found that the Covid-19 pandemic hit the tourism industry, including souvenir businesses badly. This made souvenir business owners apply marketing strategies by selling products at sites as well as offering products through social media. Another finding from human capital factor, there are still business owners and employees who do not have entrepreneur mindset, even though in terms of product-making skills, they are classified as skilled craftsmen.
The purpose of the study was to analyse and explain the application of tuna sales price analysis in determining optimal family income and achieving the desired profit during the Covid 19 Pandemic at the Sinar Pure Foods International Limited Company, Bitung City. This type of research is descriptive with a quantitative approach. Data collection techniques are interviews, documentation, and questionnaires. Research variables: (1). Independent Variable(X): Tuna Fish Sales Price; (2). Bound Variable (Y): Employee's Family Income. Purposive Sampling Sampling technique. Population 60 people with sample 37 people. Data processing technique with Simple Linear Regression Analysis: Y= a+bX. From the results of the study, it was found that there was a positive relationship between variable X, namely the selling price of tuna and variable Y, the income of the employee's family was positive. So, the price goes up which causes the family income to increase. So, there is a significant relationship between the selling price of tuna and the income of the employee's family during the covid 19 pandemic.
This paper aims to describe the readiness of human resources in the context of business development in the business of "Tibo-tibo" women fishermen in North Minahasa, Indonesia. Descriptive qualitative research methods were used to analysis valuable data and information. Data collected with observation, questionnaires and in-depth interviews technique.The results showed that human resources are very supportive of doing business development as seen from the experience business as a fish seller, productive age, and motivation to work and family support as a fisherwoman. The results of subsequent studies are human resources challenging to identify traditional work behaviour, shortterm work habit, lack of creativity on product and marketing innovation and also the habit on making loan in high interest. This research recommends human capital and social capital empowering to increase local potential.
This paper aims to describe the conceptual model of informal business development applied to “Tibo-Tibo” fisherwomen in North Minahasa Regency. Data and information were obtained by observation and structured interviews to “Tibo-Tibo” fisherwomen, business partners and village governments. The data was analyzed qualitatively by using Miles Huberman perspective, through stages: data reduction, data presentation, conclusion drawing and verification. After going through the validity of experts, this paper produced a conceptual model of informal business development based on intellectual capital namely human capital, social capital and organizational capital. This paper recommends that through the intellectual capital approach "Tibo-Tibo" fisher women's business can be improved through empowerment. Empowerment in the form of human capital will increase the added value products with the availability of a variety of products for frozen food businesses and products for culinary businesses. Empowerment in the form of social capital will strengthen the values of relationships with business partners, trust to customers and employees and strengthen the work culture "mapalus" (local wisdom for the community) such as cooperation and helping each other. Empowerment in the form of organizational will strengthening the management and organizational professionalism as well as the acknowledgment of business license and product brands by consumers.
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