Pengaruh Biaya Modal dan Biaya Operasional Terhadap Peningkatan Profitabilitas pada Usaha Warung Makan Bakso Iting Kota Palopo

Hasbia, H Pengaruh Biaya Modal dan Biaya Operasional Terhadap Peningkatan Profitabilitas pada Usaha Warung Makan Bakso Iting Kota Palopo. Pengaruh Biaya Modal dan Biaya Operasional Terhadap Peningkatan Profitabilitas pada Usaha Warung Makan Bakso Iting Kota Palopo. (Submitted)

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Abstract

Intisari: Penelitian ini bertujuan untuk mengetahui Pengaruh Biaya Modal dan Biaya Operasional terhadap Peningkatan Profitabilitas pada Usaha Warung Makan Bakso Iting Kota Palopo. Variabel dalam penelitian ini yaitu Biaya Modal (X1), Biaya Operasional (X2) dan Profitabilitas (Y). Penelitian ini menggunakan jenis data kuantitatif, sumber data yaitu data primer dan data sekunder berupa laporan keuangan. Lokasi penelitian dilakukan pada Usaha Warung Makan Bakso Iting Kota Palopo, waktu penelitian pada bulan Juli sampai bulan Agustus tahun 2020. Metode penelitian yang digunakan yaitu wawancara langsung, observasi dan library research. Analisis data yang digunakan yaitu uji asumsi klasik (uji normalitas, uji multikolinearitas, dan uji autokorelasi), regresi linier berganda, koefisien determinasi, uji parsial (uji t), dan uji simultan (uji f). Hasil penelitian menunjukkan secara parsial biaya modal berpengaruh terhadap peningkatan profitabilitas pada Usaha Warung Makan Bakso Iting Kota Palopo. Biaya modal diperoleh thitung sebesar -10.231 dan ttabel sebesar 2.919, maka hasil thitung > ttabel atau -10.231 > 2.919 dengan nilai signifikan 0.009 lebih kecil dari 0.05 artinya Ha diterima dan H0 ditolak. Sementara biaya operasional tidak berpengaruh terhadap peningkatan profitabilitas pada Usaha Warung Makan Bakso Iting Kota Palopo. Biaya operasional diperoleh thitung sebesar 0.414 dan ttabel sebesar 2.919, maka hasil thitung < ttabel atau 0.414 < 2.919 dengan nilai signifikan 0.719 lebih tinggi dari 0.05 artinya Ha ditolak dan H0 diterima. Dan secara simultan menunjukkan bahwa nilai Fhitung sebesar 75.657 dan Ftabel 9.55 maka Fhitung > Ftabel dengan nilai signifikan 0.013 lebih kecil dari 0.05, sehingga disimpulkan bahwa biaya modal dan biaya operasional secara bersamaan (simultan) berpengaruh terhadap peningkatan profitabilitas pada Usaha Warung Makan Bakso Iting Kota Palopo. Pemilik usaha tidak perlu menambah biaya modal dan biaya operasional karena akan menyebabkan kerugian. Pemilik usaha juga harus mengefisienkan penggunaan biaya modal maupun biaya operasional dalam kegiatan operasional usaha agar dapat meningkatkan profitabilitas yang dihasilkan. Kata Kunci: Biaya Modal, Biaya Operasional dan Profitabilitas. Abstract: This study aims to determine the effect of capital costs and operational costs on increasing profitability in the Bakso Iting restaurant business in Palopo City . The variables in this research are Capital Cost (X1) , Operational Cost (X2) and Profitability (Y). The study is using a type of quantitative data , the data source is the data of primary and secondary data in the form of financial reports. The location of the research was carried out at the Eating Meatballs Iting in Palopo City, the research time was from July to August 2020. The research methods used were direct interviews , observation and library research . Data analysis used was the classical assumption test (normality test, multicollinearity test, and autocorrelation test), multiple linear regression, coefficient of determination, partial test (t test), and simultaneous test (f test). The results showed a partial cost capital effect on increased profitability in the Enterprise Public Eating Meatballs Iting Palopo City. The cost of capital is obtained tarithmetic amounted to -10.231 and ttable amounted to 2.919, then the tcount > ttable or -10.231 > 2.919 with significant value 0.009 less than 0.05 means that Ha received and H0 is rejected. Meanwhile, operational cost do not affect the increase in profitability at the Meatballs Iting Food Stalls in Palopo City. Operational costs obtained tcount of 0.414 and ttable of 2.919, then the results of tcount < ttable or 0.414 < 2.919 with a significant value of 0.719 higher than 0.05, meaning that Ha is rejected and H0 is accepted. And simultaneously it shows that the value of Fcount is 75.657 and Ftable is 9.55, so Fcount > Ftable with a significant value of 0.013 is less than 0.05, so it is concluded that the cost of capital and operating cost simultaneously (simultaneously) has an effect on the increase in profitability in the Eating Meatballs Iting in Palopo City. Business owners do not need to increase capital cost and operating cost because they will cause losses. Business owners must also make efficient use of capital cost and operational cost in business operations in order to increase the resulting profitability. Keywords: Capital Costs, Operational Costs and Profitability

Item Type: Article
Contributors:
ContributionContributorsNIDN/NIDK
Thesis advisorS.E., M.M, AsrianyNIDN0913027402
Thesis advisorKusdarianto, S.E.,M.M, IndraNIDN0906037101
Subjects: A General Works > AC Collections. Series. Collected works
A General Works > AI Indexes (General)
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: S.M Hasbia 201620036
Date Deposited: 15 Feb 2021 01:50
Last Modified: 15 Feb 2021 01:50
URI: http://repository.umpalopo.ac.id/id/eprint/1086

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