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Rahayu, Dwi Inggarwati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH KARAKTERISTIK SISTEM PENGENDALIAN INTERN PIUTANG USAHA TERHADAP PIUTANG TAK TERTAGIH PADA KOPERASI KARYAWAN KELUARGA BESAR PETROKIMIA GRESIK (K3PG) Rahayu, Dwi Inggarwati
GEMA EKONOMI Vol 8 No 2 (2019): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/.v8i2.952

Abstract

This study aims to examine and prove the influence of the characteristics of the internal control system of accounts receivable effect on bad debts. This research uses quantitative data and is carried out in the Koperasi Karyawan Keluarga Besar Petrokimia Gresik. Data collection techniques for Independent variables using questionnaire data and the dependent variable uses cut-off data for uncollectible accounts for the period September 2015 to December 2018. Data analysis techniques use multiple linear regression analysis, t test, f test and coefficient of determination. The results of the research on the characteristics of the Internal Control System trade accounts receivable have a positive and significant effect on uncollectible accounts.DOI 10.5281/zenodo.3629922
PENGARUH PELAKSANAAN GOOD GOVERNMENT GOVERNANCE TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD) PEMERINTAH KABUPATEN GRESIK Rahayu, Dwi Inggarwati
GEMA EKONOMI Vol 5 No 1 (2016)
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The research aims to examines and proves the influence of public accountability, transparency public policy, participation, and rule of law to the performance Satuan Kerja Perangkat Daerah (SKPD) District Government Gresik. This research is important especially in financial performance SKPD is still a lot of extravagance and inefficiency that is very important in materialized of implementation good government governance. This research uses quantitative approach with multiple linear regression. Amount of sample taken 31 respondents and data collection is done with a questionnaire to obtain data. Result of this research is that public accountability have positive significant influence to the performance SKPD District Government Gresik, transparency public policy have negative influence to the performance SKPD District Government Gresik, the participation have positive significant influence to the performance SKPD District Government Gresik, and rule of law have positive significant influence to the performance SKPD District Government Gresik.
ANALISIS PENERAPAN SISTEM ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA USAHA KECIL MENENGAH (UKM) (STUDI KASUS PADA UD. TAHU SUTRA) Rahayu, Dwi Inggarwati; Fitriyani, Afif
GEMA EKONOMI Vol 6 No 2 (2017)
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Small and Medium Enterprises (SMEs) are an important part of an economy. Competition in the global world today requires SMEs to improve the efficiency and effectiveness of their production processes in order to improve competitiveness. Cost of production has a very important role in determining the selling price of the product, the proper costing will result in more cost of production more accurate. This study aims to determine the cost of production of white tofu, fried tofu and tempe based on Activity Based Costing system at UD. TAHU SUTRA which still use conventional system. This research uses descriptive qualitative method. The result of research is the determination of cost of production based on Activity Based Costing system on white tofu Rp. 149.314.294 whereas when using a conventional system of Rp. 174.228.374, with the difference of Rp. 24.914.080 or 14% (overvalue). Meanwhile, to know the fried calculation of the cost of production based on Activity Based Costing system of Rp. 89.486.009,3, while when using a conventional system of Rp. 102,811,397 with difference of Rp. 13.325.387,7 or 13% (overvalue). And for the cost of production of tempe by using Activity Based Costing system of Rp. 57.013.298,5 whereas when using conventional system harag principal production of Rp. 79.416.150 with the difference of Rp. 22.402.851.5 or 28% (overvalue). DOI : 10.5281/zenodo.3477673
PENGARUH KARAKTERISTIK SISTEM PENGENDALIAN INTERN PIUTANG USAHA TERHADAP PIUTANG TAK TERTAGIH PADA KOPERASI KARYAWAN KELUARGA BESAR PETROKIMIA GRESIK (K3PG) Rahayu, Dwi Inggarwati
GEMA EKONOMI Vol 8 No 2 (2019): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to examine and prove the influence of the characteristics of the internal control system of accounts receivable effect on bad debts. This research uses quantitative data and is carried out in the Koperasi Karyawan Keluarga Besar Petrokimia Gresik. Data collection techniques for Independent variables using questionnaire data and the dependent variable uses cut-off data for uncollectible accounts for the period September 2015 to December 2018. Data analysis techniques use multiple linear regression analysis, t test, f test and coefficient of determination. The results of the research on the characteristics of the Internal Control System trade accounts receivable have a positive and significant effect on uncollectible accounts.DOI 10.5281/zenodo.3629922
PENGARUH PELAKSANAAN GOOD GOVERNMENT GOVERNANCE TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH (SKPD) PEMERINTAH KABUPATEN GRESIK Rahayu, Dwi Inggarwati
GEMA EKONOMI Vol 5 No 1 (2016)
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

The research aims to examines and proves the influence of public accountability, transparency public policy, participation, and rule of law to the performance Satuan Kerja Perangkat Daerah (SKPD) District Government Gresik. This research is important especially in financial performance SKPD is still a lot of extravagance and inefficiency that is very important in materialized of implementation good government governance. This research uses quantitative approach with multiple linear regression. Amount of sample taken 31 respondents and data collection is done with a questionnaire to obtain data. Result of this research is that public accountability have positive significant influence to the performance SKPD District Government Gresik, transparency public policy have negative influence to the performance SKPD District Government Gresik, the participation have positive significant influence to the performance SKPD District Government Gresik, and rule of law have positive significant influence to the performance SKPD District Government Gresik.
ANALISIS PENERAPAN SISTEM ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI PADA USAHA KECIL MENENGAH (UKM) (STUDI KASUS PADA UD. TAHU SUTRA) Rahayu, Dwi Inggarwati; Fitriyani, Afif
GEMA EKONOMI Vol 6 No 2 (2017)
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

Small and Medium Enterprises (SMEs) are an important part of an economy. Competition in the global world today requires SMEs to improve the efficiency and effectiveness of their production processes in order to improve competitiveness. Cost of production has a very important role in determining the selling price of the product, the proper costing will result in more cost of production more accurate. This study aims to determine the cost of production of white tofu, fried tofu and tempe based on Activity Based Costing system at UD. TAHU SUTRA which still use conventional system. This research uses descriptive qualitative method. The result of research is the determination of cost of production based on Activity Based Costing system on white tofu Rp. 149.314.294 whereas when using a conventional system of Rp. 174.228.374, with the difference of Rp. 24.914.080 or 14% (overvalue). Meanwhile, to know the fried calculation of the cost of production based on Activity Based Costing system of Rp. 89.486.009,3, while when using a conventional system of Rp. 102,811,397 with difference of Rp. 13.325.387,7 or 13% (overvalue). And for the cost of production of tempe by using Activity Based Costing system of Rp. 57.013.298,5 whereas when using conventional system harag principal production of Rp. 79.416.150 with the difference of Rp. 22.402.851.5 or 28% (overvalue). DOI : 10.5281/zenodo.3477673
PENGARUH KARAKTERISTIK SISTEM PENGENDALIAN INTERN PIUTANG USAHA TERHADAP PIUTANG TAK TERTAGIH PADA KOPERASI KARYAWAN KELUARGA BESAR PETROKIMIA GRESIK (K3PG) Rahayu, Dwi Inggarwati
GEMA EKONOMI Vol 8 No 2 (2019): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to examine and prove the influence of the characteristics of the internal control system of accounts receivable effect on bad debts. This research uses quantitative data and is carried out in the Koperasi Karyawan Keluarga Besar Petrokimia Gresik. Data collection techniques for Independent variables using questionnaire data and the dependent variable uses cut-off data for uncollectible accounts for the period September 2015 to December 2018. Data analysis techniques use multiple linear regression analysis, t test, f test and coefficient of determination. The results of the research on the characteristics of the Internal Control System trade accounts receivable have a positive and significant effect on uncollectible accounts.DOI 10.5281/zenodo.3629922
Co-Authors Fitriyani, Afif