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Analisis Penerapan Target Costing sebagai Sistem Pengendalian Biaya Produksi pada UD. Era Jaya Kota Sibolga Bancin, Sri Maymunah; Pohan, Safriadi; Tambunan, Yenni Sofiana
Global Education Journal Vol. 1 No. 2 (2023): Global Education Journal (GEJ)
Publisher : Civiliza Publishing, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (445.374 KB) | DOI: 10.59525/gej.v1i2.143

Abstract

This study aims to implement Target Costing as a production cost control system at UD. Era Jaya City of Sibolga, using a quantitative descriptive approach. Descriptive analysis is used to provide an overview and detailed explanation of the problems studied. The results of this study are 1). The application of target costing to the Era Jaya Trading Business in Sibolga City can reduce production costs by up to 9% to 13% 2). Able to save production costs for making 2-door and 3-door cabinets of Rp. 96,620 and Rp. 159,119. 3). Successfully reduced production costs for 2 and 3 door cabinets, with a reduction in production cost of Rp. 92,620 and Rp. 159,119. The conclusion is that by applying target costing, Era Jaya Trading Enterprises, Sibolga City can save production costs by up to 9% to 13%, which acts as a means of controlling production costs in the manufacture of 2-door and 3-door cabinets without reducing the quality of production results, thus enabling increased profits. optimally by maintaining a competitive selling price in the market. The next researcher suggests considering the variation of variables associated with the implementation of target costing, and considering the use of kaizen costing and value engineering as additional cost control methods, to avoid repetition of previous studies. thereby enabling an optimal increase in profit by maintaining a competitive selling price in the market. The next researcher suggests considering the variation of variables associated with the implementation of target costing, and considering the use of kaizen costing and value engineering as additional cost control methods, to avoid repetition of previous studies. thereby enabling an optimal increase in profit by maintaining a competitive selling price in the market. The next researcher suggests considering the variation of variables associated with the implementation of target costing, and considering the use of kaizen costing and value engineering as additional cost control methods, to avoid repetition of previous studies.
PENGARUH PROFITABILITAS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA CV. YAKIN BARU SIBOLGA Ardila Laia; Yenni Sofiana Tambunan; Rifka Hadia Lubis
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.622

Abstract

Faktor yang mempengaruhi struktur modal salah satunya adalah profitabilitas dan pertumbuhan penjualan. Mengingat struktur modal merupakan keputusan yang penting, maka perusahaan perlu memperhatikan kondisi struktur modal agar dapat mendukung kelancaran operasional perusahaan. Penelitian ini bertujuan untuk mengetahui ada atau tidaknya pengaruh profitabilitas dan pertumbuhan penjualan terhadap struktur modal pada CV.Yakin Baru Sibolga. Jenis penelitian yang digunakan adalah penelitian kuantitatif deskriptif dengan menggunakan data sekunder berupa laporan keuangan CV. Yakin Baru Sibolga tahun 2017-2021. Berdasarkan hasil analisis data, diperoleh koefisien determinasi (R Square) sebesar 0,984 dikategorikan sangat kuat. Persamaan regresi diperoleh Y = 1,289 – 3,892X1 + 0,251X2 yang menunjukkan apabila seluruh variabel bebas tidak ada, maka nilai struktur modal (Y) sebesar 1,289. Hasil uji-t profitabilitas diperoleh thitung -3,250 > ttabel 2,353 dan nilai signifikansi 0,023 < 0,05. Hasil pertumbuhan penjualan diperoleh thitung 2,748 > ttabel 2,353 dan nilai signifikansi 0,001 < 0,05. Sedangkan untuk hasil uji F diperoleh nilai F hitung 59,877 > F tabel 9,55 dan nilai signifikansi 0,016 < 0,05. Berdasarkan hasil profitabilitas karena nilai thitung lebih besar dari ttabel akan tetapi hasil thitung negatif maka H0 diterima yang menyatakan profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal pada CV. Yakin Baru Sibolga. Hasil pertumbuhan penjualan karena nilai thitung lebih besar dari ttabel maka Ha diterima yang menyatakan pertumbuhan penjualan memiliki pengaruh yang signifikan terhadap struktur modal pada CV. Yakin Baru Sibolga. Untuk uji F karena nilai Fhitung lebih besar dari Ftabel maka Ha diterima, yang menyatakan secara simultan profitabilitas dan pertumbuhan penjualan berpengaruh positif dan signifikan terhadap struktur modal pada CV. Yakin Baru Sibolga.
EFEKTIVITAS PENGELOLAAN PIUTANG UNTUK MENINGKATKAN LABA PADA CV. GARUDA PERKASA HONDA MOTOR SIBOLGA Dwi Indah Rahayu Pasaribu; Safriadi Pohan; Yenni Sofiana Tambunan
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 2 No. 3 (2022): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.892

Abstract

This research takes the title of the Effectiveness of Receivables Management to Increase Company Profits. The need to look for cash and credit sales on the influence of receivables that generate profits in the company. The aim of the research is to know the accounts receivable management policy implemented by the company as well as to know the effective management of accounts receivable and to find out what are the obstacles faced by companies in managing receivables. The type of research used is descriptive research with a case study approach. This research takes place at CV. Garuda Mighty Honda Motor Sibolga. which is on Jalan R. Junjungan Lubis No. 1-3 Sibolga City District. Data collection techniques are carried out by collecting methods through interviews and documentation. Analysis of the data used in this study by performing calculations in accordance with the existing problems. The results showed that the company's credit sales have increased significantly in the last five years, and the collection of accounts receivable has accelerated so that the collection results can be rotated by the company according to needs. . The existence of effective accounts receivable management is able to make the company earn more profits from year to year. Suggestions are that the company is expected to be better at collecting receivables and management is expected to be able to provide discounts on credit sales. Discounts that can be given by the company are in the form of installment discounts if the customer pays off sooner than the time period agreed by both parties. In addition, it is hoped that the results of the research will serve as a guideline for further researchers to develop this research to develop the results of the problems that have been discussed.
PENGARUH PEMBINAAN DAN DISIPLIN KERJA TERHADAP SEMANGAT KERJA GURU DAN PEGAWAI PADA SMA NEGERI 3 SIBOLGA Karbon, Renny; Tambunan, Yenni Sofiana; Lubis, Rifka Hadia
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 2 (2023): Juni: Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v3i2.474

Abstract

The formulation of the problem in this research is whether coaching and work discipline have a positive and significant effect on the morale of teachers and employees at SMA Negeri 3 Sibolga. This study aims to determine the effect of coaching and work discipline on employee morale at SMA Negeri 3 Sibolga. The sample in this study were all teachers and employees of SMA Negeri 3 Sibolga, totaling 64 (sixty four) people. The type of research used in this research is the survey method, which is the method used to obtain data from certain natural places and the research collects data through observation, distribution of questionnaire documentation and interviews. The data analysis technique in this study is Multiple Linear Regression.The results of this study indicate: Coaching partially has a positive and significant effect on the morale of teachers and employees; Work discipline partially has a positive and significant effect on the morale of teachers and employees; Coaching and Work Discipline partially have a positive and significant effect on the morale of teachers and employees
Analisis Efektivitas Pengelolaan Dan Sistem Pengendalian Piutang Pada CV. Parulian Sojuangon Panggabean Group Kabupaten Tapanuli Tengah Indah Gusmaini Lubis; Yenni Sofiana Tambunan; Safriadi Pohan
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.53

Abstract

This research aims to determine the influence of leadership style and work environment on employee performance at the Sibolga Pratama Tax Service Office. The population and sample for this research were all 106 civil servant employees at the Sibolga Primary Tax Service Office. The research method used is a quantitative research method with a descriptive approach. The data collection technique is a questionnaire using a Likert scale, while the tests used are the Classic Assumption Test and Analysis Test. The results of the research show that the performance of Receivable Turn Over (RTO) fluctuates from year to year. The highest increase in RTO occurred in 2019 at 4.16 times. The company's Average Collection Period (ACP) level was the best in 2019, namely 87 days, where the receivables turnover rate was very high. In 2019 the company's performance improved, where the arrears ratio reached its smallest point, namely 16.20%. In 2019 the performance of CV. Parulian Sojuangon Panggabean Group experienced an increase, where the collection ratio reached its highest point, namely 83.79%.
ANALISIS EFEK KEBIJAKAN DIVIDEN DAN KINERJA KEUANGAN TERHADAP\NILAI PERUSAHAAN PADA KOPERASI CU. DOSNITAHI PINANG SORI KABUPATENTAPANULI TENGAH Indah Sari Pasaribu; Yenni Sofiana Tambunan; Safriadi Pohan
Jurnal Mahasiswa: Jurnal Ilmiah Penalaran dan Penelitian Mahasiswa Vol. 4 No. 2 (2022): Juni : Jurnal Mahasiswa
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jurnalmahasiswa.v4i2.505

Abstract

Analysis of the effect of dividend policy and financial performance on firm value in CU Cooperatives. Dosnitahi Pinang Sori Central Tapanuli Regency: Company Management Study Program at STIE Al Washliyah. This study aims to determine the effect of dividend policy and financial performance on firm value in CU Cooperatives. Dosnitahi Pinang Sori, Central Tapanuli Regency. The type of research used in this research is descriptive quantitative research, because this research method aims to obtain information by making a picture or description of what is or is happening. This research was conducted from April 14 to September 2022. For this research the population is 57 people. The population is taken from all CU Cooperative employees. Dosnitahi Pinang Sori, Central Tapanuli Regency. because the population is below 100 people, the authors take the entire population meeting to be used as a sample of 57 people. The type of data used in this thesis research is the type of subject data and primary data sources. The research data is normally distributed because on the bell-shaped histogram graph, on the P-P plot above, you can see the distribution of the data close to the diagonal line and the Kolmogorov-Smirnov statistical test results show a sig value of 0.200, this means that the sig value is greater than 0.05 which means that all data used in this study are normally distributed). The results of the multiple regression test obtained Y = 4.885 + 5.056 X1 - .701 X2 . this means that the influence of the dependent variable (firm value) is determined by the independent variable (dividend policy and financial performance) with a regression coefficient of 5.056 and -.701. where if one unit of variable X or a certain value is added, the variable Y (company value) will also increase multiplied by that certain value. From the results of data testing, the results obtained are t count <t table, so Ha is accepted and H0 is rejected. Based on this, the hypothesis proposed in this study is accepted
PERAN GENERASI MUDA UNTUK MENINGKATKAN EKONOMI DAERAH DARI SEKTOR UMKM DI ERA DIGITAL KELURAHAN BINASI TAPANULI TENGAH Mansur Tanjung; Yenni Sofiana Tambunan; Shinta Veronika
Jurnal Pengabdian Masyarakat Disiplin Ilmu (JPMASDI) Vol. 2 No. 1 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i1.3295

Abstract

Persaingan ekonomi dunia semakin ketat. Indonesia harus mampu menggali sumber ekonomi alternatif bagi kemajuan dan kesejahteraan masyarakat. Salah satunya solusinya adalah dengan ekonomi kreatif atau industri kreatif. Banyaknya sumber daya alam yang ada di Indonesia menjadi faktor utama untuk meningkatkan perekonomian bangsa melalui industri kreatif. Karang Taruna Pemuda Mandiri Kelurahan Rejomulyo adalah salah satu Lembaga Kemasyarakatan yang merupakan wadah pengembangan generasi muda yang tumbuh dan berkembang atas dasar kesadaran dan rasa tanggung jawab sosial. Pengurus Karang Taruna Pemuda Mandiri mayoritas adalah pemuda yang masih produktif. Generasi muda memiliki peluang besar dalam memajukan dan meningkatkan perekonomian Indonesia yaitu melalui industri kreatif. Industri kreatif merupakan industri yang memanfaatkan keterampilan atau skill. Tujuan sosialisasi ini yaitu untuk mengembangkan pemahaman dan pengembangan kemampuan dibidang ekonomi kreatif khususnya di tengah Masyarakat tentu akan sangat menunjang berbagai kegiatan karang taruna. Pelaksanaan kegiatan pengabdian ini selama 3 bulan dengan tiga tahapan utama, yaitu persiapan, pelaksanaan, dan evaluasi. Setelah diadakan Sosialosasi “Peran Generasi Muda Untuk Meningkatkan Ekonomi Daerah Dari Sektor Umkm Di Era Digital di Desa Binasi Kabupaten Tapanuli Tengah mampu meningkatkan pemahaman dan pengembangan kemampuan dibidang ekonomi kreatif khususnya UMKM di Era Digital tentu akan sangat menunjang berbagai kegiatan ditengah masyarakat dan mampu meningkatkan pemahaman dan pengembangan kemampuan mengenai Peran generasi muda pada bidang Ekonomi Kreatif di masa digitalisasi.
PERAN GENERASI MUDA UNTUK MENINGKATKAN EKONOMI DAERAH DARI SEKTOR UMKM DI ERA DIGITAL KELURAHAN BINASI TAPANULI TENGAH Tanjung, Mansur; Tambunan, Yenni Sofiana; Veronika , Shinta
Jurnal Pengabdian Masyarakat Disiplin Ilmu Vol. 2 No. 1 (2024): Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Januari 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jpmasdi.v2i1.3295

Abstract

Persaingan ekonomi dunia semakin ketat. Indonesia harus mampu menggali sumber ekonomi alternatif bagi kemajuan dan kesejahteraan masyarakat. Salah satunya solusinya adalah dengan ekonomi kreatif atau industri kreatif. Banyaknya sumber daya alam yang ada di Indonesia menjadi faktor utama untuk meningkatkan perekonomian bangsa melalui industri kreatif. Karang Taruna Pemuda Mandiri Kelurahan Rejomulyo adalah salah satu Lembaga Kemasyarakatan yang merupakan wadah pengembangan generasi muda yang tumbuh dan berkembang atas dasar kesadaran dan rasa tanggung jawab sosial. Pengurus Karang Taruna Pemuda Mandiri mayoritas adalah pemuda yang masih produktif. Generasi muda memiliki peluang besar dalam memajukan dan meningkatkan perekonomian Indonesia yaitu melalui industri kreatif. Industri kreatif merupakan industri yang memanfaatkan keterampilan atau skill. Tujuan sosialisasi ini yaitu untuk mengembangkan pemahaman dan pengembangan kemampuan dibidang ekonomi kreatif khususnya di tengah Masyarakat tentu akan sangat menunjang berbagai kegiatan karang taruna. Pelaksanaan kegiatan pengabdian ini selama 3 bulan dengan tiga tahapan utama, yaitu persiapan, pelaksanaan, dan evaluasi. Setelah diadakan Sosialosasi “Peran Generasi Muda Untuk Meningkatkan Ekonomi Daerah Dari Sektor Umkm Di Era Digital di Desa Binasi Kabupaten Tapanuli Tengah mampu meningkatkan pemahaman dan pengembangan kemampuan dibidang ekonomi kreatif khususnya UMKM di Era Digital tentu akan sangat menunjang berbagai kegiatan ditengah masyarakat dan mampu meningkatkan pemahaman dan pengembangan kemampuan mengenai Peran generasi muda pada bidang Ekonomi Kreatif di masa digitalisasi.
The Effect of Inventory Turnover and Turnover Current Assets on Economic Profitability At UD. Rambe Sitahuis District Central Tapanuli District Sulastri Deviana Hutagalung; Safriadi Pohan; Yenni Sofiana Tambunan
Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 01 (2024): Jurnal Stagflasi : Ekonomi, Manajemen dan Akuntansi, Edition April 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to determine the effect of inventory turnover and current asset turnover on economic profitability at UD. Rambe, Sitahuis District, Central Tapanuli Regency by drawing the hypothesis that there is an influence of inventory turnover and current asset turnover on economic profitability at UD. Rambe, Sitahuis District, Central Tapanuli Regency. The research results show that there is a positive relationship between inventory turnover and economic profitability and current asset turnover and economic profitability at UD. Rambe, Sitahuis District, Central Tapanuli Regency is 0.958 and 0.858 respectively, so that when interpreted on a value scale it can be categorized as very strong. The regression equation obtained is Y = -0.973 + 0.412X + 0.070X2 which shows the influence of inventory turnover and current asset turnover on economic profitability. The t test shows that the hypothesis proposed is rejected as true, where the t count is 2.141 > 3.18245 for inventory turnover and the t count is 0.206 < 3.18245 for current asset turnover, where both ratios have a positive effect on economic profitability which is not significant, which means it is not certain increases by the respective regression coefficient/slop of 0.412 and 0.070 if the inventory turnover and current asset turnover variables are increased by one unit. Meanwhile, the coefficient of determination shows that inventory turnover and current asset turnover only play a role of 92% in UD's economic profitability. Rambe, Sitahuis District, Central Tapanuli Regency and the remaining 8% is influenced by other factors not included in the model.
STRATEGI BISNIS UNTUK PELUANG USAHA IBU-IBU DESA AEK HORSIK KECAMATAN BADIRI KABUPATEN TAPANULI TENGAH Sinta Veronika; Yenni Sofiana Tambunan; Indra Setiawan
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 4 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i4.1611-1614

Abstract

Tujuan pelaksanaan pengabdian program kemitraan masyarakat (PKM) ini adalah (1) pemahaman PKM ditengah warga Kelurahan Aek Horsik (2) pengembangan dan peningkatan strategi dalam berbisnis pada warga Kelurahan Aek Horsik (3) Peningkatan pengetahuan manajemen pemasaran bagi warga Kelurahan Aek Horsik. Mitra pengabdian masyarakat PKM ini adalah warga Kelurahan Aek Horsik Kecamatan Badiri Kabupaten Tapanuli TengahProgram ini dilaksanakan sebagai sarana untuk pemahaman dan peningkatan pengetahuan terkait strategi dalam berbisnis di masa sekarang ini. Kegiatan ini juga berguna untuk meningkatkan pemahaman terkait bagaimana menggunakan sumber daya yang ada, sehinggah menjadi sebuah produk yang mempunyai nilai guna atau nilai  jualProgram ini diharapkan dapat meningkatkan mutu pemberdayaan masyarakat dan pada akhirnya dengan berwirausaha akan menambah penghasilan tambahan.
Co-Authors Abdullah, Ujang Agun Safira Pasaribu Agus Ilham Hutagalung Andika Sitanggang Anna Basriyani Ardila Laia Aspirah Lase Aspirah Lase Bancin, Sri Maymunah Bangun, Nirwana Br. Bella Syahfira Anggraini Dina Hastalona Dwi Candra Kinanti Dwi Indah Rahayu Pasaribu Epli Hardina Pakpahan Esti Kurniawan Gulo Fauziah Nur Simamora Febbryanti Dwi Anggraini Furi Windari Gultom, Hesty Amelia H. Kaharuddin Hafiz Aulia Rahman Hasibuan, Nur Ainun Hendry Ryansika Hernanda Heriyawan Hutagalung Hotmaida Sihombing Hutabarat, Indra Setiawan Hutabarat, Putra Kaslin Hutabarat, Sinta Veronika Hutagaol, Jarungjung Ibnu Hajar Indah Gusmaini Lubis Indah Sari Pasaribu Indra Setiawan Indra Setiawan Hutabarat Jarungjung Hutagaol Kaharudddin Simamora Karbon, Renny Khairil Safli Pohan Lase, Aspirah Manalu, Toni Abrianto Martinus Wawan Adriano Sitompul Martuani Simamora Mia Rizky Rahmawati Sitompul Muhammad Anshar Muhammad Anshar Muhammad Iqbal Batubara Nahdila Mai Syaharia Nirwana Br. Bangun Nur Aisyah Pasaribu Panggabean, Nova Zulfani Perda Five To Seven Pasaribu Pohan, Khairil Safli Putra Kaslin Hutabarat Putra Kaslin Hutabarat Rahmadiah Hanum Rahmadiah Hanum Repina Yanti Sinambela Rifka Hadia Lubis Rintauli Pasaribu Riwayani, Riwayani Robert Tua Siregar Rosmita Ambarita Ruqayyah Hafizah Sigalingging Safriadi Pohan Safriadi Pohan Safriadi Pohan Safriadi Pohan Safriadi Pohan, Safriadi Santika, Widyani Asri sari, maya kumala Sembiring, Zur Aini Shinta Veronika Sinaga, Nelly Azwarni Sinta Veronika Sinta Veronika Hutabarat Sinta Veronika Hutabarat Sipahutar, Hadijah Siti Mardiah Pasaribu Siti Ummi Arfah Nasution Sri Wahyu Aryani Malayu Sri Wulan Ramadhani Mawarti Sriayu Aritha Panggabean Sriayu Aritha Panggabean Sulastri Deviana Hutagalung Tanjung, Mansur Teja Rinanda Toni Abrianto Manalu Ujang Abdullah Veronika , Shinta Widyani Asri Santika Yuriand Ulrika Leonora Simamora Yusi Tri Utari Panggabean Yusi Tri Utari Panggabean Zafril Abdi Nasution Zulfadli Akbar Nasution Zulia Putri Tanjung