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All Journal JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Keizai Jurnal Manajemen, Akuntansi, Ekonomi

Hayati, Sari

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Author-ID : 1310861

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 5 Documents Claim Missing Document

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Articles

MENYUSUN RETURN POINT DAN TARGET PROFIT UNTUK BUSINESS PLAN (KAJIAN JAJANAN STIK BU MINARTI) Hayati, Sari
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 2 No. 1 (2023): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v2i1.237

The selling price is determined by the size of the cost, this aims to influence sales volume, but production volume is directly affected by sales, and costs are affected by sales volume where everything is interrelated with one another. The manager of the stick snack business is required to be able to make a decision to support the progress and goals set by the company. So that in the early stages of production this will determine the smooth running of the business so as not to suffer losses or at least return modale. This can show the success of a business from year to year whether it is progressing, fixed or declining. Return Points will be obtained when producing or selling 170 units of this product, and the total Renenue is IDR 17,000,000, then the target must be greater than 170 units, because if the target is below module 170 units, the company will incur a loss, if it is targeted to producing 230 units, the Total Revenue is IDR 23,000,000, the fixed costs are IDR 5,100,000, and the variable costs are IDR 16,100,000. The planned price/unit is IDR 100,000, so the company will modale return if it produces 170 units or sales IDR 17,000,000, and the company will get a profit of IDR 1,800,000 per month by selling 230 units of product in one month.

PENGARUH PRAKERIN TERHADAP MINAT BERWIRAUSAHA SISWA DI SMK MUHAMMADIYAH 2 PALEMBANG Lestari, Neta Dian; Hayati, Sari
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 4 No. 1 (2019): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Publisher : Graduate Program Magister Manajemen Pendidikan

Praktek Kerja Industri (PRAKERIN) is a skill program in the form of learning while working or working while studying in each odd semester of class XI each year. The method used in this study was quantitative. The results can be seen that with the holding of Industrial Work Practices can grow interest to open their own business (Entrepreneurship). Judging from the data analysis Question Frequency of Very High value that is 31,25%, High Frequency 53,125%, Frequency Medium 6,25%, Low Frequency 9.375%, and Very Low 0 from Frequency of Interest Questionnaire Analysis Entrepreneurship can be seen that the average interest in entrepreneurship High frequency. t arithmetic = 6.143 and t table on Î± 0.05 / 2 dk 32 - 2 = 2.04 then this proves that there is Influence of Achievement of Industrial Work Practices on Student Interest in Computer Engineering and Network 1 SMK Muhammadiyah 2 Palembang Lesson Year 2017 / 2018. It turned out that the influence of Industrial Work Practice achievement of 0.7202 = 0.5184 or 51.8% on the criteria is quite high (strong), the remaining 48.16% influenced by other factors. The results show students who have done or who have followed the Industrial Work Practice if the value of â€œGoodâ€ Manufacturing Practice then the higher interest also for Entrepreneurship after graduating from school.

Analisis Perhitungan Biaya Produksi menggunakan Metode Variable Costing pada Meubel Budi Karya Dewi, Diyah Persilliana; Hayati, Sari
Keizai Vol 1, No 2 (2020): September
Publisher : Universitas Darwan Ali

Production costs are the accumulation of all costs needed in the production process to produce a product or goods. Production costs consist of Raw Material Costs, Direct Labor Costs, and Factory Overhead Costs. This study aims to find out the Production Cost Calculation Using Variable Costing Methods at BUDI KARYA Furniture. This type of research is quantitative descriptive research using primary data and secondary data in December 2018 obtained from the company. The results of this study indicate that the calculation of production costs for Raw Material Costs is Rp. 6,375,000, Direct Labor Costs of Rp. 7,100,000, and Factory Overhead Cost of Rp. 1,870,000. For the calculation of Profit and Loss during December 2018 Meubel Budi Karya received a business net profit of Rp. 21,973,000.

Penerapan Penggunaan Aplikasi Akuntansi pada Usaha Mikro Home Industri (Studi Kasus Krupuk Ikan Haruan Nurhayati) Hayati, Sari
Keizai Vol 2, No 1 (2021): Maret
Publisher : Universitas Darwan Ali

Accounting is an information system that produces reports to interested parties regarding financial activities and business conditions. There are still many micro-enterprises as a support for the economy in Indonesia that have not yet implemented accounting applications in the preparation of financial statements to carry out all their activities. This study aims to determine the application of accounting applications and their benefits in the Haruan fish cracker business. The data used are primary and secondary obtained from interviews and evidence of recording during the 2020 period. The data analysis technique is qualitative descriptive. Constraints faced in implementing accounting applications include educational background, having never attended training in the application of accounting applications and internet networks. The results of this study are that the Haruan Fish Krupuk Business has prepared financial statements using the SME accounting application. The application greatly facilitates financial management, is time efficient, and is easy to control.

SAK-EMKM pada Penyusunan Laporan Keuangan bagi Kios Dewi Hayati, Sari
Keizai Vol 3, No 1 (2022): Maret-Agustus
Publisher : Universitas Darwan Ali

Today's entrepreneurship can be said to be a struggle for prospective workers to overcome the increasing number of unemployed. One of them is by opening a food stall business and so on or trading. This UMKM is a business that is widely developed because basic necessities are a definite food needed in society, no wonder there is a lot of market demand for basic necessities. However, what is still a weakness in this business is that there is no recording of financial statements that have been made since this business started. Therefore, this study aims to help MSMEs at Dewi's kiosk record and prepare finances in accordance with SAK-EMKM. This research uses a descriptive research method that is done by interviews and documentation of transaction evidence. And the results of the study show that the statement of financial position in the form of income is accepted

Co-Authors Dewi, Diyah Persilliana Neta Dian Lestari

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