Jurnal Publikasi Ekonomi dan Akuntansi

Analisis Break Even Point Sebagai Alat Perencanaan Laba Jangka Pendek Pada CV Wana Jaya Lestari Palembang

Rani Septi Yuningsih, Firmansyah, Eka Jumarni Fithri — Tue, 09 Jan 2024 06:48:51 +0800

With the use of this final study, the corporation hopes to boost earnings by determining the CV Wana Jaya Lestari Palembang sales fall safety limits and break-even point. A business called CV Wana Jaya Lestari Palembang deals in the acquisition, planting, and distribution of different plant species as well as the restoration of protected forests and river basins. In order to design the desired profit for the 2023 period, it is necessary to determine the amount of sales that must be attained, categorize fixed expenses and variable costs, and determine the BEP level for areca nut and rubber seeds in 2021 and 2022. expenses associated with expenses are classified as a consequence. Before studying the Break Event Point, fixed and variable expenses are crucial. The organization has demonstrated its ability to generate sales beyond the minimal sales threshold by utilizing the BEP calculation and analysis approach. This may be demonstrated by looking at the margin of safety, which indicates that there is a good gap between revenues and the breakeven point for the business.

ANALISIS EFEKTIVITAS ANGGARAN BELANJA DINAS PERINDUSTRIAN PERDAGANGAN KOPERASI DAN UKM KABUPATEN TEMANGGUNG

Mitachan — Tue, 09 Jan 2024 00:00:00 +0800

Anggaran memiliki peranan penting dalam suatu organisasi baik organisasi pemerintah maupun organisasi swasta. Penyusunan anggaran dari setiap program instansi mampu menjadi tugas yang cukup berat serta membebani. Namun demikian, hal ini sangat penting bagi suatu organisasi yang merupakan cara untuk merencanakan dan memastikan bahwa sebuah organisasi telah mengalokasikan sumber dayanya dengan baik. Tujuan finansial memiliki hubungan dengan faktor anggaran belanja dan pendapatan pada setiap instansi yang ada. Penelitian ini dilakukan dengan tujuan untuk mengetahui efektivitas anggaran belanja pada Dinas Perindustrian Perdagangan Koperasi dan UKM Kabupaten Temanggung, periode anggaran 2014-2018. Metode analisis pada penelitian ini adalah analisis deskriptif. Data yang digunakan merupakan data kuantitatif dan kualitatif. . Objek pada penelitian ini adalah Dinas Perindustrian Perdagangan Koperasi dan UKM Kabupaten Temanggung serta Laporan Anggaran tahun 2014-2018. Dinas Perindustrian Perdagangan Koperasi dan UKM Kabupaten Temanggung sebaiknya melakukan peningkatan efektivitas anggaran belanja , serta koordinasi yang baik dengan pemerintah daerah maupun swasta serta masyarakat dalam pelaksanaan kebijakan, program kegiatan maupun perencanaan anggaran.

Kata kunci: anggaran belanja, sektor publik, efektivitas

Analisis Penetapan Harga Pokok Produksi Pada CV Gerai Seni Konveksi Palembang

Winda Apriyani, Eka Jumarni Fithri — Tue, 09 Jan 2024 07:38:42 +0800

This Final Report aims to assist the company in calculating and compiling reports on the cost of production, considering its significance in the progress of CV Gerai Seni Konveksi. The data used is primary and the object includes the calculation of the cost of production for orders for shirts, sports t-shirts and PDl vests. From the data obtained, problems were found at CV Gerai Seni Konveksi Palembang, namely the lack of proper classification of the elements of the cost of production. Apart from that, the company has not allocated depreciation costs for electricity and equipment, and has not calculated the cost of production carefully. Based on this, the author suggests that companies classify the elements of cost of production accurately, including raw materials, labor costs, depreciation of electricity costs, and depreciation costs of machinery and equipment into a cost calculation that reflects the actual costs.

Analisis Peran Infrastruktur Dalam Pertumbuhan Ekonomi Pembangunan Di Kota Palembang

Tue, 09 Jan 2024 07:48:07 +0800

ABSTRAK

Artikel ini bertujuan untuk menganalisis peran infrastruktur dalam mendukung pertumbuhan ekonomi dan pembangunan di Kota Palembang, dengan fokus pada dampak infrastruktur terhadap sektor-sektor ekonomi utama dan kesejahteraan masyarakat setempat. Penelitian ini didasarkan pada studi literatur yang melibatkan tinjauan berbagai artikel, laporan pemerintah, dan penelitian terkait untuk mengumpulkan informasi tentang perkembangan infrastruktur dan pertumbuhan ekonomi di Kota Palembang. Analisis data sekunder dilakukan untuk mengidentifikasi tren dan dampak infrastruktur pada pembangunan ekonomi. Artikel ini membahas sejarah pembangunan infrastruktur di Kota Palembang dan menyoroti perkembangan terkini dalam sektor transportasi, energi, dan teknologi informasi. Hasil analisis menunjukkan bahwa pembangunan infrastruktur di Kota Palembang memiliki peran yang signifikan dalam hal terjadinya peningkatan pertumbuhan ekonomi serta kesejahteraan masyarakat. Dengan adanya peningkatan aksesibilitas dan konektivitas telah mendorong investasi, pertumbuhan sektor-sektor ekonomi, dan peningkatan pendapatan penduduk.

Analisis Perbandingan Rasio Solvabilitas Pada PT. Fortune Indonesia, Tbk Dengan PT. Surya Citra Media, Tbk

Abdul Haris, Nurhayati — Tue, 09 Jan 2024 07:53:14 +0800

This research aims to analyze the differences in Debt to Asset Ratio, Debt to Equity Ratio between PT. Fortune Indonesia Tbk and PT. Surya Citra Media, Tbk. The population in this study was 19 years old, while the sample used was 10 years old. The statistical tool used is SPSS V 26 with the Independent Sample Test. The results of this research show that there is no significant difference in Debt to Asset Ratio between PT. Fortune Indonesia Tbk and PT. Surya Citra Media, Tbk and There is a significant difference in Debt to Equity Ratio between PT. Fortune Indonesia Tbk and PT. Surya Citra Media, Tbk.

Pengaruh Rekrutmen, Pengembangan Karir, Dan Pelatihan Terhadap Kepuasan Kerja (Studi Kasus pada Karyawan PT Sembilan Puluh Enam Derajat di Jakarta Selatan)

Tue, 09 Jan 2024 08:08:26 +0800

This study aims to determine the effect of Recruitment, Career Development, and Training on Job Satisfaction. Using the Non Probability Sampling technique using the saturation method. The population in this study were 87 employees of PT Ninety Six Degrees (Flash Coffee) South Jakarta. This research was conducted using multiple linear regression methods assisted by the SPSS version 25 program and Microsoft Excel 2016. The results showed that Recruitment (X1) had a significant effect on Job Satisfaction (Y), Career Development (X2) had a significant effect on Job Satisfaction (Y), and Training (X3) has a significant effect on Job Satisfaction (Y).

Pengaruh Budaya Organisasi, Pelatihan Dan Motivasi Kerja Terhadap Produktivitas Kerja (Studi Kasus Pada PT. Kenbry Marmer Pratama Kota Tangerang)

Tue, 09 Jan 2024 08:28:29 +0800

The occurrence of employee decline and increase is not solely attributed to the employees themselves. Hence, this indicates the need for further research on the organizational culture, training, and job motivation at PT. Kenbry Marmer Pratama in Tangerang City. The objective of this study is to determine the influence of culture, training, and job motivation on the work productivity of employes at PT. Kenbry Marmer Pratama in Tangerang City. The research method employed is quantitative. The population in this study consists of all employees at PT. Kenbry Marmer Pratama in Tangerang City. The sample in this study is a saturated sample, comprising 35 respondents. The results of this study indicate that organizational culture does not have a significant influence on work productivity at PT. Kenbry Marmer Pratama in Tangerang City. However, training has a significant influence on work productivity at PT. Kenbry Marmer Pratama in Tangerang City. Additionally, job motivation also has a significant influence on work productivity at PT. Kenbry Marmer Pratama in Tangerang City.

Analisis Pengaruh Piutang Usaha dan Utang Usaha Terhadap Arus Kas Operasi Pada PT. Capitalinc Finance

Daud Yusuf, Muhammad Rosidi — Tue, 09 Jan 2024 08:39:53 +0800

Piutang Usaha adalah aset usaha atau sejumlah tagihan perusahaan yang terjadi karena adanya penjualan barang atau jasa dengan sistem penjualan tertunda dijangka waktu tertentu sesuai dengan kesepakatan. Sedangkan Utang Usaha adalah kewajiban perusahaan yang muncul akibat transaksi pembelian barang atau jasa dimasa lalu dan harus segera dibayar degan jangka waktu yang sudah ditentukan. Sedangkan Arus Kas Operasi adalah laporan yang mununjakan arus kas masuk dan keluar yang terkait dengan operasional perusahaan pada periode tertentu, beserta penjelasan-penjelasan sumber penerimaan dan pengeluaran kas tersebut. Penelitian yang dilakukan bertujuan untuk menganalisis Piutang Usaha dan Utang Usaha terhadap Arus Kas Operasi pada PT. Capitalinc Finance tahun 2015-2014. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Pengujiannya dilakukan dengan menganalisis antara Piutang Usaha dan Utang Usaha, apakah berpengaruh terhadap Arus Kas Operasi dengan cara menghitung dengan persentase. Hasil dari penelitian ini adalah bahwa pengaruh peningkatan Piutang usaha terhadap arus kas berbanding terbalik dengan peningkatan utang usaha terhadap arus kas.

Proses Transaski Jual Beli Rumah oleh Novel Home Sweet Loan karya Almira Bastari

Tias Mughnii Nur Aisyah, Eva Dwi Kurniawan — Tue, 09 Jan 2024 08:46:57 +0800

This research aims to analyze the buying and selling of houses and land in the city of Jakarta in elite areas, where the average employee income is only single digits in front of millions of rupiah which influences the needs and savings of employees in the novel Home Sweet Loan by Almira Bastira. The data source is the novel Home Sweet by Almira Bastira. This type of research is descriptive qualitative. The data used is dialogue data between characters in the novel Home Sweet Loan by Almira Bastira. Data collection is carried out by reading, observing and analyzing. Some of the analytical research results presented by this author are in the big city, namely DKI Jakarta, such as the debate about buying a residential house to live in according to income which of course varies for each person, as well as the problem of getting a house to live in by considering how to buy it. in cash, mortgage, or rental to get a house, building, apartment or flat.

Pengaruh Literasi Keuangan dan Perilaku Keuangan Terhadap Minat Berinvestasi Mahasiswa Pendidikan Ekonomi UNS

Hania Andriani, Kristiani, Sudarno — Tue, 09 Jan 2024 08:55:18 +0800

This study aims to identify (1) the effect of financial literacy on the interest in investment of students in the UNS Economics Education Study Program, (2) the effect of financial behavior on the interest in investment of students in the UNS Economics Education Study Program, (3) the effect of financial literacy and financial behavior on the interest in investment of students in the UNS Economics Education study program. This research is a quantitative research method with a population of 165 students in the UNS Economics Education Study Program batches of 2019 and 2020. The sampling technique used was proportionate random sampling with the data collection method using a questionnaires and the data analysis used was multiple linear regression analysis. The results of this study indicate that (1) there is a positive and significant influence of financial literacy on the interest in investment of students in the UNS Economic Education study program. (2) there is a positive and significant influence of financial behavior on the interest in investment of students in the UNS Economic Education study program. (3) there is a positive and significant influence of financial literacy and financial behavior on the interest in investment of students in the UNS Economic Education study program.

Pengaruh Total Asset Turnover Dan Return On Asset Terhadap Harga Saham Pada PT Kabelindo Murni Tbk

Furkan — Tue, 09 Jan 2024 09:03:53 +0800

This research aims to determine the effect of total asset turnover, return on assets on stock prices. The population in this study was 31 years and the sample was 10 years. The statistical tool uses SPSS with the classic assumption test, t test and F test. The results in this research partially total asset turnover, return on assets have an influence on stock prices while simultaneously they influence stock prices.

Pengaruh Total Asset Turnover, Gross Profit Margin Dan Debt To Equity Ratio Terhadap Pertumbuhan Laba Pada PT Indofood Sukses Makmur Tbk

Ahmad Yani — Tue, 09 Jan 2024 09:06:44 +0800

This research aims to determine the effect of total asset turnover, Gross Profit margin, debt to equity ratio on profit growth. The population in this study was 31 years and the sample was 10 years. The statistical tool uses SPSS with the classic assumption test, t test and F test. The results in this research partially have total asset turnover, Gross Profit margin, debt to equity ratio have no influence on profit growth while simultaneously they have no effect on profit growth.

Pengaruh Faktor Biaya, Faktor Pelayanan Dan Efektifitas Operasional Terhadap Performa Manajemen Logistik Perusahaan

Tue, 09 Jan 2024 09:16:22 +0800

Successful companies will always practice logistics, supply chain and inventory management in order to reduce costs and provide services and operational effectiveness. Logistics in the current state of business coordinates and integrates all physical and non-physical movements and unites them with the organization, as well as information aspects. This study aims to analyze the impact of corporate logistics management which includes transportation, warehousing, packaging, inventory and information management to improve efficiency and effectiveness. Reducing the cost of each logistics activity will affect the total cost burden and improve company performance. This article will determine and define what logistics activities are key to the success of the company. Empirical research is based on articles that have been adapted and abstracted and become hypotheses that are generally understood after validation and proven by the results of the findings in these articles. Adequate inventory, storage, warehousing, transportation and information management are the main keys that logistics managers should practice to reduce the overall cost of the company. These findings include the affirmation of the need for logistics managers to optimally manage all logistics activities in order to achieve cost reduction, service improvement and operational effectiveness.

Analisis Pengaruh Variabel Makroekonomi Terhadap Cadangan Devisa Negara Indonesia Menurut Perspektif Ekonomi Islam Periode Triwulan I-III 2023

Petty Christin Mahgaraini, Nurul Cahya Arsita — Fri, 12 Jan 2024 01:32:54 +0800

This study provides an explanation of the macroeconomic variables of export variables, the rupiah exchange rate against the US dollar, and foreign debt to Indonesia's foreign exchange reserves during 2023 which began in January and ended in September in accordance with the Islamic economic perspective. This study uses time series data published by the Central Bureau of Statistics and Bank Indonesia as the author's data source. The data Analysis tool using software Eviews 12 with classical assumptions and statistical tests. The results showed that exports, the rupiah exchange rate against the US dollar and foreign debt had no significant effect on the country's foreign exchange reserves in 2023 due to fluctuations .

Studi Kelayakan Bisnis Pada Pengembangan Usaha King MuayThai Camp Bandung

Wed, 17 Jan 2024 06:48:52 +0800

Muay Thai is a martial art originating from Thailand called "The Art of Eight Limbs". This research examines whether the development of the King Muay Thai business is feasible from a marketing perspective, whether the development of the King Muay Thai business is feasible from a technical and operational perspective, whether the development of the King Muay Thai business is technically feasible and operationally feasible. feasible from an organizational and management point of view, if the commercial development of King Muay Thai is feasible from a financial point of view. The aim to be achieved in this research is to produce a commercially viable plan through implementation aspects, from the marketing strategy aspect used by King Muaythai Camp, the implementation of operational technical aspects carried out at King Muaythai Camp, organizational structure management. aspects of survival at King Muaythai Camp and business feasibility with a focus on financial aspects at King Muaythai Camp Bandung. This research uses a quantitative method where we conducted direct interviews with the owner of King Muaythai Camp to obtain information on marketing aspects, technical and operational aspects, organizational and management aspects, and financial aspects at King Muaythai Camp.

Daya Saing Ekspor Ikan Tuna Indonesia di Pasar Global

Wed, 17 Jan 2024 16:08:01 +0800

Revealed Comparative Advantage (RCA) analysis is a key tool in assessing a country's competitiveness compared to others. This study uses RCA to measure Indonesia's comparative advantage in the global tuna market. The calculated RCA values show Indonesia's superiority in tuna production and exports, especially with a focus on fresh or chilled yellowfin tuna (Thunnus albacares) with HS Code 030232. The RCA values for Indonesia, Panama, the Philippines and the Netherlands are 200, 150, 50, 350, and 400, respectively. These results confirm that Indonesia has a comparative advantage in the international tuna market, which is supported by abundant natural resources, a large fishing workforce, and a history of successful tuna exports. Despite this, challenges remain, including overfishing, the impacts of climate change, and illegal, unreported, and unregulated (IUU) fishing. The decline in tuna production in Indonesia demands better fisheries management and international cooperation to address unsustainable practices. The Indonesian government's commitment to conservation is visible in the Tuna, Skipjack and Tuna Fisheries Management Plan. Overall, Indonesia's vibrant tuna export industry, supported by extensive marine resources, a large international market and robust infrastructure, shows significant potential. The government's commitment, combined with ongoing efforts to increase competitiveness through increased productivity, product quality, diversification and global promotion, positions Indonesia to strengthen its role as a major player in the global tuna export market.

Pengaruh Self Efficacy, Kompetensi dan Dukungan Organisasi Terhadap Kinerja Karyawan Pada PT Indo Bismar Surabaya

Ratna Putri Wulandari, Siti Mujanah — Fri, 26 Jan 2024 07:35:47 +0800

The research objectives to be achieved in accordance with the formulation of the problem above are to determine, analyze and answer the effect of Self Efficacy, Competence and Organizational Support on Employee Performance of PT Indo Bismar Surabaya. This research uses quantitative methods. Sampling was carried out by saturated sampling technique with a questionnaire method with 51 employees and analyzed using the Statistical Package for the Social Sciences (SPSS) version 25. The data analysis technique used is multiple linear regression analysis. Meanwhile, the classical assumption tests used include Normality Test, Multicollinearity Test, Autocorrelation Test, and Heteroscedasticity Test. The results showed in the t test conducted partially that the Self Efficacy variable had a significant positive effect on employee performance, the Competency variable had a significant positive effect on employee performance and the Organizational Support variable had a significant positive effect on employee performance. Regarding the f test, it shows that the variables of Self Efficacy, Competence and Organizational Support simultaneously affect the performance of employees of PT Indo Bismar Surabaya.

Analisis Kelayakan Usaha UMKM Batik di Surabaya Kriya Galery (SKG) Siola Tunjungan

Bakhitah Zulfa, Parikesit Penangsang — Fri, 26 Jan 2024 08:49:16 +0800

The strategically placed Surabaya Kriya Gallery (SKG) Siola Tunjungan in the city center is one batik MSME that is gaining attention. Through the use of original designs, coloring methods, and marketing strategies, SKG Siola Tunjungan has worked to develop batik with a dash of originality and creativity. Nonetheless, a thorough feasibility study must be carried out to guarantee the company's survival and expansion.

The purpose of this study is to evaluate the SKG Siola Tunjungan Batik UMKM company's viability in Surabaya. Qualitative descriptive research is part of this study design. Interviews, documentation, and questionnaires are the methods used in this study to collect data.

Based on financial analysis using the feasibility Benefit Cost Ratio (B/C) which divides income by total costs. The highest value obtained was 0,89 and the lowest was 0,38, so the Batik UMKM business run by batik entrepreneurs in Surabaya Kriya Gallery (SKG) Siola Tunjungan was considered suitable to operate. Financial aspects are analyzed using Revenue Cost Ratio (R/C) feasibility analysis which divides income by total costs. The highest value obtained was 1,89, while the lowest was 1,38. The financial aspect was also analyzed using Return On Investment (ROI) feasibility analysis, namely dividing the income by investment costs multiplied by 100. The highest value obtained was 0,85%, while the lowest was 0,66%.

Pengaruh Efektivitas Penerapan Cost Dan Expense Terhadap Tingkat Revenue Pada Hotel Mercure Jakarta Sabang (2019-2022)

Calpin Harris Miantua Marbun, Eka Budi Yulianti, Desyi Erawati — Wed, 31 Jan 2024 00:00:00 +0800

This study aims to examine the effect of affectiviness the application of cost and expense emphasis on revenue levels at the Mercure Jakarta Sabang Hotel (2019-2022). The type of data used is qualitative data. The research method used is quantitative research. The data analysis technique used multiple regression analysis which was preceded by normality, multicollinearity, and heteroscedasticity tests. From the calculation results that partially there is a significant effect of cost on revenue. Expenses have a significant effect on revenue. The results simultaneously show that costs and expenses have a significant effect on revenue.