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Oktaviani Rajalawo; Abubakar Sidik Katili; Marini Susanti Hamidun; Elya Nusantari; Ani M. Hasan +1 more

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2024 Pusat Riset dan Inovasi Nasional

This study aims to develop erfina game as ecosystem learning media and to know and describe the results of expert validation, teacher responses, student responses and student learning outcomes of the developed media. This research uses the research and development method (Research & Development). The model used in this research is ADDIE consisting of 3 stages, namely Analysis, Design, and Development. The trial was conducted on 10 students of Class VII of SMP Negeri 02 Satu Atap Suwawa Selatan. The results of the study found: (1) validity test based on the percentage of media validation of 85% (Very Valid) and material expert validation obtained a percentage of 87% (Very Valid). (2) Practicality test based on teacher response results obtained a percentage of 91% (Very Practical) and the results of students' responses of 93% (Very Practical). (3) Student learning outcomes test obtained from the results of student learning tests through Preetest and Posttest evaluations, based on the N-Gain scale obtained a value of 0.53 or 53% which is included in the moderate category

Elya Maria Nitbani; Andreas Rangga; Yoseph Darius P. Rangga

Jurnal Akuntan Publik 2024 International Forum of Researchers and Lecturers

This study aims to determine the performance of KCU Pintu Air by using the balanced scorecard method. This research method is a quantitative descriptive method. The data in this study were obtained from documentation in the form of financial reports and distributing questionnaires. The population in this study was KCU Pintu Air with a sample of a financial perspective in the form of financial reports, a customer perspective with a sample of 44 members, an internal business process perspective and a growth and learning perspective with a sample of 27 employees. The findings of this study show that the performance of KCU Pintu Air when measured using the balanced scorecard method results in a rating scale of 0.2 which lies between 0-0.6 which indicates that the cooperative's performance is quite good. The results of perspective calculations in the balanced scorecard are financial perspective calculations with unfavorable results, this is because most of the PEARLS ratio calculation results are in the bad category. The customer perspective shows good results, which are obtained from indicators of member retention and member acquisition which experience fluctuations and indicators of member satisfaction as much as 79% of members are satisfied with cooperative services. The internal business process perspective shows very good results, which are obtained from the results of the questionnaire with an operational efficiency indicator of 80% and an indicator of competitive position of 83%, which means that the respondents stated that they were very satisfied. The growth and learning perspective shows good results obtained from the results of employee satisfaction indicators as much as 91% of employees who express attitudes towards very high satisfaction, employee retention indicators that show good results and employee productivity indicators that experience fluctuations during the study period.

Dwita Cahyani; Warneri Warneri; Okianna Okianna

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

This aims to find out and analyze the factors that influence impulse buying among Milopi Boutique consumers in Pontianak City. This research uses qualitative research methods with research subjects as consumers of the Milopi Shop boutique. The sampling technique is purposive sampling with data analysis techniques in this research being data reduction, display and verification. The results of this research show that there are 4 factors that influence impulsive buying: 1. Shopping Lifestyle 2. Fashion Involvement 3. Pre-Decision Stage 4. Post Decision Stage. The shopping lifestyle of Milopi Shop boutique consumers can be categorized into consumptive and hedonistic groups. This is reinforced by the high shopping interest of Milopi Shop boutique consumers with an average of 1-2x a month. Apart from that, their interest in shopping apart from the motif, style or style of good clothes is the quality of the materials used in the clothes. The biggest factor that influences Milopi Shop boutique consumers to shop is their own environment. This environment can include neighbors, friends, friends, artists and TikTok influencers who have the same taste in clothing as them. Sales and discounts also play a big role in the high level of impulsive buying at the Milopi Shop Boutique. After purchasing the goods, Milopi shop boutique consumers did not check/evaluate the goods again for fear of changing their minds.  

Haqiqi, M. Wildan; Sari, Zihan Novita

Populer: Jurnal Penelitian Mahasiswa 2024 Universitas Maritim AMNI Semarang

Based on the results of the needs analysis of PJOK teachers in class IV SDN Kanigoro 04, teachers use LKS learning media or manual teaching books. LKS or manual textbooks are less interesting because the LKS used is not colorful so the teacher feels that the current media is not enough to support interactive learning. The difficulty that teachers face when making interactive media is that it takes a long time. The purpose of this research is to develop and test interactive e-module learning media on basic movement patterns and create a new learning atmosphere. Researchers used a Research and Development approach with the ADDIE development research model (Analyze, Design, Development, Implementation, Evaluation). The results of media expert validation got an average result of 91.87% which was categorized as very valid, material expert validation got an average result of 95.83% which was categorized as very valid. Small group trials to students obtained an average result of 91.49% categorized as very feasible. Large group trials to students obtained an average result of 90.28% categorized as very feasible. This shows that the use of interactive e-module learning media on basic movement patterns is very feasible to use in learning.

Maslahah Maslahah; Sulistiawati Sulistiawati

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

With technological innovation in the financial sector (Fintech), the development of digital technology has brought great changes to the financial industry. However, behind these advantages, there are challenges that need to be overcome, one of which is data security and user privacy which is a major issue that must be faced by the financial industry. This study aims to see how regulations help the digital transformation of Indonesia's financial industry (fintech). This study is a qualitative research, in accordance with the object of study, this type of research falls into the category of library research.Regulation of the financial technology (fintech) sector is borne by many parties, including the government, non-governmental organisations, and industry players. In Indonesia, institutions such as the Otoritas Jasa Keuangan (OJK) and Bank Indonesia (BI) are responsible for shaping fintech policies and regulations.Regulations serve as a strong foundation to drive digital transformation in the financial industry. Flexible and inventive regulations protect consumers and encourage profitable investments for industry players. A clear legal framework allows financial institutions to innovate and produce financial goods and services that better suit the needs of society.

Yeheskel Wessy; Stelvia W. Noya; Micael Ririhena

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

Criminal law is a branch of law that regulates crimes and violations and the sanctions that can be imposed on perpetrators. A good understanding of criminal law is very important for society to be able to avoid acts that violate the law and understand their rights and obligations as citizens. Criminal law is a collection of rules that determine what actions are prohibited and subject to criminal sanctions. Actions that are categorized as criminal acts can include crimes and violations.  Regarding this matter, it is deemed necessary by the Rotnama Village Government, Mdonahiera District, Southwest Maluku Regency to schedule it as a form of cooperation in implementing service to the Rotnama Village Community through socialization with the theme "Bacarita with the Rotnama Village Community" which in principle provides legal understanding and builds legal awareness to Rotnama Village community regarding various legal problems that occur and forms of resolution. The implementation of community service activities is carried out by the Lecturer Team at the request of the Head of Rotnama Village to collaborate in implementing community service activities for the Rotnama Village Community in order to provide an understanding of criminal law which is very important for every member of the community. By understanding criminal law, people can contribute to creating a safe and orderly environment and ensure that their rights are protected by law

Yeheskel Wessy; Stelvia W. Noya; Micael Ririhena

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

Criminal law is a branch of law that regulates crimes and violations and the sanctions that can be imposed on perpetrators. A good understanding of criminal law is very important for society to be able to avoid acts that violate the law and understand their rights and obligations as citizens. Criminal law is a collection of rules that determine what actions are prohibited and subject to criminal sanctions. Actions that are categorized as criminal acts can include crimes and violations.  Regarding this matter, it is deemed necessary by the Rotnama Village Government, Mdonahiera District, Southwest Maluku Regency to schedule it as a form of cooperation in implementing service to the Rotnama Village Community through socialization with the theme "Bacarita with the Rotnama Village Community" which in principle provides legal understanding and builds legal awareness to Rotnama Village community regarding various legal problems that occur and forms of resolution. The implementation of community service activities is carried out by the Lecturer Team at the request of the Head of Rotnama Village to collaborate in implementing community service activities for the Rotnama Village Community in order to provide an understanding of criminal law which is very important for every member of the community. By understanding criminal law, people can contribute to creating a safe and orderly environment and ensure that their rights are protected by law

Dillah Nur Syafanah; Novalia Safithri; Roudotul Jannah; Wahyu Hidayat; Dina Indriana

Jurnal Inovasi Sosial dan Pengabdian 2024 Lembaga Pengembangan Kinerja Dosen

This research aims to analyze the impact of using audiovisual media on improving the Arabic listening skills (maharatul istima') of class X students at MA Al- Maghfiroh. The method used was an experiment with a pretest-posttest control group design. The research sample consisted of two groups, namely the experimental class which used audiovisual media in the form of animated videos and the control class which used regular audio media. The research instrument has been tested for validity and reliability, with 18 of the 20 instrument items declared valid and a Cronbach's Alpha value of 0.823. Data were analyzed through normality tests, homogeneity tests, t-tests, and N-Gain calculations. The results showed that the average posttest score for the experimental class (81.20) was higher than the control class (70.50). The N-Gain value for the experimental class is 0.55 (medium category), while for the control class it is 0.38 (medium category). The t-test shows that there is a significant difference between the two groups, with the calculated t value (2.410) greater than the t table (2.080) and a significance of 0.020. These findings indicate that the use of audiovisual media, especially animated videos, is significantly more effective in improving students' listening skills compared to regular audio media. These results recommend the application of audiovisual media in Arabic language learning to support the improvement of istima skills.

Silviezy Romyulaesi; Labib Zidan; Koirunisah; M. Masrukhan

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study was to evaluate and analyze the financial performance of PT Indofood Sukses Makmur Tbk (INDF) using financial ratios such as solvency, liquidity, profitability, and activity. This research uses quantitative methodology with an emphasis on numerical data. The data source used for analysis is the financial statements of PT Indofood Sukses Makmur Tbk (INDF) from 2019 to 2023. The results of the analysis conducted provide an overview of the financial condition of PT Indofood Sukses Makmur Tbk (INDF). The current ratio shows generally good performance, while the cash ratio and quick ratio are also in the “good” category. Because PT Indofood Sukses Makmur Tbk (INDF) is able to fulfill its obligations well in the long term, it can be concluded that the company can perform very well. This research is useful for investors, managers and other stakeholders involved in decision making based on accurate and reliable data from the financial industry.

Vinsent Brilian Adiguna; Ryan Arya Pramudya

Digital Business Intelligence Journal 2024 Fakultas Ekonomika dan Bisnis Universitas 17 Agustus 1945 Semarang

The growth of e-commerce in Indonesia has led to the emergence of various online shopping platforms, with Shopee being one of the most popular in Semarang City. User reviews on the Shopee application serve as a valuable data source for analyzing customer satisfaction levels; however, the large volume of data requires a systematic and accurate analytical approach. This study aims to analyze user review sentiments of the Shopee application using three machine learning algorithms: Random Forest, Naïve Bayes, and Support Vector Machine (SVM), as well as comparing the accuracy of these three algorithms. This research utilized 1000 reviews collected through web scraping from the Play Store, which were categorized into three classifications: positive, neutral, and negative sentiments. The analysis process encompassed pre-processing stages, feature extraction using TF-IDF, and classification using Random Forest, Naïve Bayes, and Support Vector Machine algorithms. The results demonstrated that the Random Forest algorithm achieved the highest accuracy at 96.19%, followed by Support Vector Machine with 95.71% accuracy, and Naïve Bayes with 84.76% accuracy. This research highlights the effectiveness of Random Forest and SVM in classifying user review sentiments towards the Shopee application.

Abbas, Zaki Muhammad; Jasim, Saif Ali; Idan, Afrah Raheem

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The current research examines the interactive role of brand love in its dimensions (brand passion, brand familiarity, brand commitment) and obsession with brand in the customer-oriented deviation represented in (financial motives, ego motives, motives of revenge), and accordingly, the opinions of some customers towards some tourism and travel companies have been surveyed by five companies (Bright Light Company for Tourism and Travel, and Al-Mohib Company for Tourism and Travel,  And the Banner Summit Company for Travel and Tourism, Al-Shams International Company, and Icor Company) for the period (June to late August 2024) and customers showed great cooperation by responding to the paragraphs of the study tool, Accordingly, (593) opinions were collected from the opinions of customers dealing with these companies, and the descriptive analytical approach was adopted in building and interpreting the study variables through the use of statistical packages for the program (SPSS&AMOS). V.28) The results presented that the interactive role of brand love and obsession with tourism companies is closely related to addressing customer-oriented deviation and this motivated these companies to develop their capabilities by providing comfort, air conditioning and distinctive services, but in theory the research has shown a conceptual relationship between brand love and obsession with customer-oriented deviation through what was presented by some previous studies.

Refi Pratiwi; Iis Ismawati; Destia Maulid; Mas Iman Kusnandar

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This writing aims to find out restaurant tax revenue in increasing Regional Original Revenue at the Cilegon City Regional Financial, Revenue and Asset Management Agency. The rapidly growing number of restaurants in Cilegon City will get optimal results in restaurant tax revenue and become a source of regional income. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, documentation and literature studies. The object of writing is the office of the Cilegon City Regional Financial, Revenue and Asset Management Agency on the staff of the Regional Tax and PAD Control Division. The results of the writing show that the effectiveness of restaurant tax revenue fluctuates every year with realization exceeding the target. Restaurant tax in increasing local revenue is still in the small category. The Cilegon City Regional Finance, Revenue and Asset Management Agency experiences obstacles to restaurant tax revenue, namely the lack of understanding of taxation by the community, but there are several efforts made such as collecting data on potential new taxpayers, having Tapping Boxes and PDT, controlling and checking taxes, reward activities, conducting socialization and education.

Dewi Khurun Aini; Soni Setiawan; Manzila Putri Inaaya; Febinnaqiyya

Jurnal Suara Pengabdian 45 2024 LPPM Universitas 17 Agustus 1945 Semarang

Kegiatan ini ditujukan untuk meningkatkan pengetahuan dan keterampilan masyarakat dalam hal budidaya aren, meningkatkan luas areal tanaman aren, kualitas bibit, tanaman, dan hasil tanaman, efisiensi biaya pemeliharaan tanaman, dan meningkatkan kesadaran masyarakat akan pentingnya konservasi tanah dan air melalui penanaman tanaman aren. Penanaman aren juga bertujuan meningkatkan kesadaran masyarakat tentang pentingnya konservasi tanah dan air. Air merupakan kebutuhan vital bagi semua makhluk hidup, dan ketersediaannya sangat bervariasi di setiap daerah. Dukuh Silegok, misalnya, sering mengalami kekurangan air bersih selama musim kemarau, mengakibatkan krisis air yang signifikan bagi warga. Metode penelitian yang digunakan adalah metode kualitatif, dengan pendekatan yang menekankan pada pemahaman mendalam terhadap fenomena sosial dan alamiah di lapangan. Penelitian ini juga melibatkan sinergi dengan pemerintah desa untuk pengadaan bibit aren dan edukasi masyarakat tentang pentingnya pohon aren dalam konservasi tanah dan air. Hasil penelitian menunjukkan bahwa pohon aren memiliki manfaat ekologis dan ekonomis yang signifikan, termasuk sebagai tanaman penyeimbang ekosistem yang mampu mencegah erosi. Penanaman pohon aren secara berkelanjutan diharapkan dapat menjadi solusi untuk mengatasi masalah kekeringan dan meningkatkan ketahanan air di daerah-daerah yang rentan. Dalam jangka panjang, diperlukan kebijakan pengelolaan sumber daya air yang lebih komprehensif dan berkelanjutan, yang mempertimbangkan perubahan iklim dan pertumbuhan populasi.

Dwinanda Linchia Levi Heningdyah Nikolas Kusumawardhani; Hadi Karyono; Salma Nur Hanifah; Husni Kurniawati

Jurnal Suara Pengabdian 45 2024 LPPM Universitas 17 Agustus 1945 Semarang

Sosialisasi berupaya untuk menjelaskan tentang Kekerasan dalam rumah tangga (KDRT). Kekerasan dalam rumah tangga (KDRT) merupakan tindakan yang terjadi di dalam lingkungan keluarga dan dapat dilakukan oleh suami, istri, maupun anak, yang berpotensi merusak keutuhan fisik, psikis, serta mengganggu keharmonisan hubungan keluarga. Bentuk kekerasan ini bisa bermacam-macam, seperti kekerasan fisik, emosional, seksual, maupun ekonomi, dan sering kali terjadi tanpa disadari oleh para korban maupun orang-orang di sekitarnya. Kekerasan dalam rumah tangga (KDRT) adalah tindakan yang melanggar hukum, sehingga upaya pencegahan sangatlah penting. Oleh karena itu, setiap individu perlu memiliki pengetahuan dan pemahaman yang baik mengenai apa itu kekerasan dalam rumah tangga agar dapat mendeteksi, mencegah, serta mengambil langkah tepat dalam menghadapinya.

Nur Hanifah, Salma; Husni Kurniawati; Dwinanda Linchia Levi Heningdyah Nikolas Kusumawardhan; Hadi Karyono

Jurnal Suara Pengabdian 45 2024 LPPM Universitas 17 Agustus 1945 Semarang

Perkawinan adalah salah satu hal yang menjadi suatu ikatan lahir batin bagi manusia untuk dapat menjalin hubungan keluarga. Perkawinan dapat dilakukan jika kedua pihak telah mencapai usia minimal yang telah ditentukan. Undang-Undang Nomor 1 tahun 1974 Tentang Perkawinan menjadi Undang-Undang Nomor 16 Tahun 2019 Tentang Perubahan Atas Undang-Undang Nomor 1 tahun 1974 Tentang Perkawinan, batas usia minimal perkawinan dinaikkan menjadi 19 (sembilan belas) tahun. Penelitian ini merupakan penelitian kualitatif dengan melakukan sosialisasi serta edukasi dengan warga dan perangkat desa Karangmojo Kidul, Kecamatan Klego, Boyolali. Hasil penelitian menunjukkan bahwa Perkawinan menganut prinsip bahwa calon suami istri itu jiwa raganya stabil untuk dapat melangsungkan perkawinan agar supaya dapat mewujudkan perkawinan secara baik tanpa berakhir pada perceraian dan dapat mendapat keturunan yang baik dan sehat. Membentuk keluarga yang bahagia sangat penting demi kelangsungan hidup berumah tangga, baik suami istri itu sendiri maupun anak.

Sri Tanjung Rejeki; Yuni Fitriani; Natiqotul Fatkhiyah; Sania Alifatimah

Jurnal Suara Pengabdian 45 2024 LPPM Universitas 17 Agustus 1945 Semarang

Kehamilan merupakan kondisi fisiologis yang sangat penting dalam kehidupan seorang wanita, namun kehamilan juga dapat menimbulkan berbagai risiko dan komplikasi, baik bagi ibu hamil maupun janin. Setiap tahun, sejumlah wanita meninggal dunia akibat masalah yang berkaitan dengan kehamilan, persalinan, atau komplikasi selama masa kehamilan. Komplikasi-komplikasi ini, baik yang bersifat fisiologis maupun patologis, dapat berpotensi meningkatkan AKI dan AKB. Oleh karena itu, deteksi dini terhadap faktor-faktor risiko kehamilan dan pemantauan kondisi ibu hamil sangat penting untuk menurunkan angka kematian tersebut. Salah satu upaya yang dapat dilakukan untuk mendeteksi potensi risiko pada ibu hamil adalah dengan menggunakan Kartu Skor Poedji Rochjati (KSPR).. Tujuan kegiatan ini adalah untuk meningkatkan pemahaman ibu hamil tentang pentingnya deteksi dini faktor risiko selama kehamilan. Metode yang digunakan adalah pengisian KSPR pada 31 ibu hamil. Dari 31 ibu hamil yang mengikuti kegiatan ini, sebagian besar (58%) dalam kategori Kehamilan Risiko Tinggi (KRT), jumlah 18 orang.

Welly Karmelia; Emi Mutiara

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2024 Universitas Maritim AMNI Semarang

Figurative speech is inseparable with literary works, particularly to express intrinsic elements in the works. Practically, authors often insert figurative speech to narrate a story. This study is aimed at analyzing figurative speeches in novel Senja, Hujan, dan Cerita Yang Telah Usai, written by Boy Candra. The researcher employed literary study to finish the study which initiated by (i) reading the research object, (ii) collecting the data by marking, identifying, and transcribing. The data were analyzed by using interactive model of analysis. The result showed that the author used 6 types of f igurative speeches to describe both the setting and character, as follows; (1) allegory, (2) (2) alusio, (3) antitesis, (4) asindenton, (5)Klimaks, (6)interupsi. The result of the study strongly suggested that the use of figurative speech is clearly necessary to improve the quality of literary works.

Iqbal Maulana Sidik; Sri Resti Sulistiawati; Nurul Hikmah; Herliana Herliana

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2024 Universitas Maritim AMNI Semarang

Sundanese culture is one of Indonesia's rich and unique cultures. Sundanese culture is known as a culture that upholds high manners. Sundanese has very diverse arts, for example pupuh, pupuh can be categorized as one of the Sundanese arts. Pupuh is an inseparable part of Sundanese tradition and culture, so preserving it means preserving cultural heritage. Pupuh is also a traditional poetic work in Sundanese literature that has characteristics that have certain rules such as the number of syllables (guru wilangan), the final sound of the word (guru lagu), and the number of lines (pada lisan) in each stanza. In addition, pupuh also has its own character or characteristics that distinguish it from one another. However, pupuh is not just written poetry. Pupuh is also often combined with music and dance. So that it becomes a complete art performance. Pupuh production involves creativity in word choice, rhyme and rhythm to convey a message. The themes raised in pupuh are very diverse, ranging from love, affection, life, daily life, to advice and moral teachings. Through pupuh, we can understand more about the history, customs and noble values of the Sundanese people.Pupuh kinanti and pupuh balakbak are pupuh in Sundanese literature. Pupuh kinanti is a pupuh known for its expression of affection. The characteristic of pupuh kinanti lies in its guru wilangan and guru lagunya. While pupuh balakbak is a pupuh that is more inclined to the theme of humor, satire, and even social criticism. The language used is more relaxed and straightforward, has a different guru song and guru wilangan from kinanti. The basic difference between pupuh kinanti and balakbak lies in the theme, atmosphere, and social function. Pupuh kinanti is more introspective and explores inner feelings while pupuh balakbak is more extroverted and functions as a means of entertainment.Besides being a form of self-expression, pupuh also has social functions such as education, entertainment, and cultural preservation. Pupuh has developed over time, both in terms of form and content. Pupuh is not only present in literary works, but also in the daily life of the Sundanese community, for example in folk songs or rhymes.

Astohar Astohar; Emi Wardati; Tri Sumiyanti; Shelly Geovanni

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

MSMEs are a supporting sector of the country's economy and are able to survive in various conditions that occur in Indonesia. MSMEs are able to contribute to increasing national income and also help in absorbing labor as a result of increasing the performance of these MSMEs. Many factors that influence performance between mental accounting and financial technology are mediated by financial inclusion. The results of a preliminary survey on MSMEs in Grobogan Regency show that the average performance of MSMEs is still fluctuating. The object of this research was carried out on MSMEs in Grobogan Regency with a final sample size of 158 using the cluster random sampling method. The analysis tool uses a regression equation test with a mediation test using the Sobel test. The results of the descriptive analysis show that the variables mental accounting, financial technology, MSME financial inclusion and MSME performance in Grobogan Regency are in the sufficient category (2.33 to 3.65), with financial technology with the highest average. The mental accounting and financial technology variables are proven to have a positive and significant effect on the financial inclusion of MSMEs in Grobogan Regency. Mental accounting, financial technology and MSME financial inclusion are proven to influence the performance of MSMEs in Grobogan Regency. MSME financial inclusion is proven to mediate the influence of mental accounting and financial technology on MSME performance in Grobogan Regency.

Nina Imroatul Chasanah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

This study aims to identify whether there is an impact of operational costs on the net profit of Kopikir Coffee shops. This research is included in the category of quantitative research. The research was carried out at the Kopikir Coffee shop on Sudimoro Street, Lowokwaru District, Malang, East Java. The population of this study is all monthly financial statements of Kopikir Coffee. The number of research samples is 48 data, with data criteria that present complete monthly financial statements for the 2019-2023 period. The data used in this study comes from secondary sources in the form of monthly financial statements owned by Kopikir Coffee. The data collection mechanism applied in this analysis involves literature study, observation, and documentation. The data analysis method applied in this study is a simple linear regression model. Based on the results of the hypothesis test, operational costs have an influence and a negative relationship on net profit. The operational costs carried out in Kopikir Coffee store activities are high so that the achievement of profits will decrease. So the result of this research is that operational costs have an effect and are significant on the net profit of the Kopikir Coffee shop.  Keywords: Operational Costs, Net Profit