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All Journal DERIVATIF JIM UPB (Jurnal Ilmiah Manajemen Universitas Putera Batam) JURNAL PENDIDIKAN TAMBUSAI TECHNOBIZ : International Journal of Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Indonesian Journal of Global Health research GEMA : Jurnal Gentiaras Manajemen dan Akuntansi International Journal of Education, Social Studies, And Management (IJESSM) Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Annals of Human Resource Management Research Innovative: Journal Of Social Science Research Jurnal Manajemen dan Bisnis (JMB) Journal of Accounting Taxing and Auditing (JATA) Jurnal Enterpreneur dan Bisnis (JEBI) Business and Enterpreneurship Journal (BEJ) Jurnal Pengabdian UMKM J-CEKI Journal of Multidisciplinary Academic Business Studies
Oktaria, Eka Travilta
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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PENGARUH ORIENTASI PASAR DAN INOVASI PRODUK TERHADAP KEUNGGULAN BERSAING DAN KINERJA PEMASARAN Kurnia, Dina; Hairudin, Hairudin; Loliyani, Rini; Oktaria, Eka Travilta
Jurnal Enterpreneur dan Bisnis (JEBI) Vol 2, No 1 (2023)
Publisher : Universitas Mitra Indonesia

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh orientasi pasar, inovasi produk terhadap keunggulan bersaing dan kinerja pemasaran. Data yang digunakan dalam penelitian ini adalah data primer data yang diperoleh secara langsung dari sumbernya, yaitu melalui responden yang mengisi kuesioner dan data sekunder adalah data yang dikumpulkan dari pihak lain yaitu dari karyawan dan manager Adiksi Coffee. Teknik analisis yang digunakan melalui validitas, reabilitas, asumsi klasik, hipotesis dan regresi linier berganda. Berdasarkan hasil analisis maka dapat disimpulkan bahwa secara simultan pengaruh orientasi pasar, inovasi produk terhadap keunggulan bersaing dan kinerja pemasaran dan secara parsial masing-masing variabel berpengaruh signifikan terhadap keunggulan bersaing dan kinerja pemasaran. Dengan demikian untuk meningkatkan keunggulan bersaing dan kinerja pemasaran harus memperhatikan faktor orientasi pasar dan inovasi produk.
ANALISIS SISTEM INFORMASI AKUNTANSI PENGELUARAN DAN PENERIMAAN KAS PADA PT. UNILEVER Rahmawati, Nita; Helmita, Helmita; Oktaria, Eka Travilta; Ananda, Shinta Merinda
Business and Enterpreneurship Journal (BEJ) Vol 5, No 2 (2024)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/bej.v5i2.1608

Abstract

PT Unilever Indonesia is one of the leading companies in Indonesia operating in the consumer goods industry, and has led this industry for 86 years. The purpose of this research is to determine the analysis of the accounting information system for cash expenditures and receipts that has been implemented at PT. Unilever. This type of research uses a qualitative approach. A qualitative approach is a research approach that produces findings without using statistical procedures or other forms of calculation. Through this qualitative approach, the research results obtained are adjusting the applicable rules and procedures by making in-depth observations and not generalizations. An accounting information system is one of the important things that must be in place in managing the implementation of good government. If a company does not have a structured and coherent accounting information system, the entity will easily experience fraud or misappropriation for personal gain. Keywords: accounting information system
Pengaruh Sistem Pembayaran Digital terhadap Efektivitas dan Efisiensi Penjualan di PT Sumber Alfariya Trijaya Tbk Oktaria, Eka Travilta; Hermansyah, Hermansyah
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 4 No. 4 (2023): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v4i4.2340

Abstract

Purpose: This study aims to analyze the effect of the digital payment system on the effectiveness and efficiency of sales at PT Sumber Alfariya Trijaya Tbk Lampung branch. Method: The research method used in this study is a quantitative method with an observation approach. Data collection techniques based on primary data sources, in this study using the questionnaire method. The analysis technique used in this research is validity test, reliability test, classical assumption test, simple linear regression analysis, coefficient of determination, and t test. Result: Digital payment systems have a significant effect on the effectiveness and efficiency of sales and have a 60% influence on the effectiveness and efficiency of a company's sales PT Sumber Alfariya Trijaya Tbk Lampung Branch. Limitation: In the research that has been done there are research limitations which in this case affect the results of this study, namely the answers from respondents when filling out the questionnaire that are not in accordance with the problems faced, this is due to differences in income and understanding of each respondent Contribution: Based on the research that has been done that the digital payment system has an influence on the effectiveness and efficiency of sales, so it is recommended for companies to continue to develop this digital payment system so that the system runs accurately, faster and more efficiently. Novelty: The novelty of this research is the use of payment systems that are starting to change a lot, not only with new designs, but what is being studied is a phenomenon that has already occurred, namely the transfer from paper money to digital money.
Peran Kredit Usaha Rakyat (KUR) terhadap Perkembangan UMKM (Studi Kasus Bank BRI Unit Kedaton) Khoiriah, Nisaul; Yusda, Desi Derina; Oktaria, Eka Travilta; Hairudin, Hairudin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 2 (2024): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i2.2383

Abstract

Purpose: This study aims to determine the role of people’s Business Credit on the Development of MSMEs at Bank BRI Unit Kedaton. Methodology/approach: This study used qualitative descriptive methods with primary data sources, namely survey and questionnaire results, and secondary data in the form of journals and articles related to research. Data collection techniques included observation, questionnaires, and documentation. The population used in this study is all KUR customers at Bank BRI Unit Kedaton from to 2020-2022 with a sample of 97 respondents calculated using the Cohcran formula. Results: The results of this study show that the role of KUR has a significant effect on the development of MSMEs in the Kedaton Unit, judging from the t-count test results of 9,708 t-tables > 1,661, and from the determinant test results of 49.8%, and the remaining 50.2% was influenced by other var iabels that were not studied in this study. Limitations: This study used only one independent research variable that affected micro, small, and medium-sized enterprises. There are many other independent variables that can explain and possibly influence Micro, Small and Medium Enterprises variables, but researchers did not use them in this final project study. Contribution: The provision of people’s Business Credit (KUR) financing to Micro, Small and Medium Enterprises (MSMEs) is expected to continue to increase so that the wider community can conveniently build or develop a business. Novelty: novelty in this study lies in the time and conditions carried out by the researcher, so as to get differences from the results of the study.
Factors for Increasing Competitive Advantage in MSMEs Reviewed from a Systematic Literature Review Oktaria, Eka Travilta; Raras, Pungky Nanda; Alam, Iskandar Ali; Barusman, Andala Rama Putra; Habiburrahman, Habiburrahman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 3 (2024): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i3.3132

Abstract

Purpose: This study aims to determine the factors related to competitive advantage, especially in Micro, Small and Medium Enterprises (MSMEs), and to gain an in-depth understanding of the field of Competitive Advantage by classifying, defining, and analyzing the latest scientific literature. Research Methodology: This research uses the systematic mapping study (SMS) method to examine scientific publications on the field of competitive advantage published from time to time based on focus and type of research. Results: The results of this study also provide a summary of current research topics and trends related to Competitive Advantage. Micro, Small and Medium Enterprises (MSMEs) can gain a Competitive Advantage through planned strategies. The goal of this strategy is to generate greater profits than competitors. To gain Competitive Advantage, many factors are equally important. Some of these are challenges, artificial intelligence, adoption, industry, covid, application, technology, data, performance, green innovation, capability, role, supply chain, innovation, and image classification factors. This factor creates and maintains a competitive advantage over competitors. Limitation: Limited number of variables in determining factors related to the development of micro, small, and medium enterprise (MSME) governance, such as MSME performance, Market Orientation, Innovation, Marketing, Dynamic Capabilities. Contribution: This research provides a practical way to learn which topics are appropriate for research and which areas require additional research and help researchers plan future discovery gap (gap) research.
Efektivitas Pembiayaan Dari Koperasi Dalam Peningkatan Kapas itas Usaha UMKM Studi Pada UMKM Di Kota Bandar Lampung Oktaria, Eka Travilta; Sari, Pipit Novila
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 10, No 1 (2021): VOLUME 10 NOMOR 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v10i1.4627

Abstract

Koperasi merupakan suatu sumber pembiayaan alternatif bagi UMKM karena mengingat masihminimnya lembaga keuanganseperti Bank yang melirik UMKM sehingga sangat ditentukan olehbagaimana pembiayaan yang didapatkan dalam peningkatan usaha tersebut. Bagaimanapengembangan usaha, sumberdaya manusia dan modal yang dimiliki menjadi efektif dan efisientanpa adanya pembiayaan yang tepat. Hal–hal tersebut di atas menjadikan UMKM perlu penangananyang berbeda dibandingkan dengan penanganan usaha lain dalam sektor pembiayaan. Sebagai suatuusaha, UMKM memiliki dua ciri penting: Pertama selalu melibatkan barang dalam volume besar danproses produksi memiliki risiko yang relatif tinggi seperti Bahan Baku. Kedua ciri khas ini munculkarena UMKM menyerap tenaga kerja dalam satu atau beberapa tahapnya dan memerlukan ruanguntuk kegiatan lainnya dalam produksi maupun operasional. Selain itu minimnya pembiayaan punmenjadi kendala jalannya UMKM dalam pengembangan usaha dan serta peningkatam kapsitas usahasehingga menjadi salah satu permasalahan klasik yang masih belum terjawab.Dalam penelitian inidigunakanmetode kualitatif. Pendekatan yang digunakan dalam penelitian ini adalah pendekatanmelalui pendekatan secaranormatifmelalui uji sampeldan data Koperasi dan UMKM sebagai datautama yang selanjutnya diolah secara kualitatif berdasarkan data yang ada.Kata Kunci : Efektivitas, Pembiayaan, Koperasi, UMKM.
Pengaruh Kepuasan Kerja, Disiplin Kerja, Dan Pengembangan Sdm Terhadap Kinerja Pegawai UPTD Puskesmas Gunung Sugih Oktaria, Eka Travilta; Anjeli, Triana; Bakti, Umar; Alie, Maria Septijantini
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 13, No 2 (2024): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v13i2.15598

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepuasan kerja, disiplin kerja, dan pengembangan sdm terhadap kinerja pegawai UPTD Puskesmas Gunung Sugih. Metode penelitian yang digunakan adalah Metode Kuantitatif dengan pendekatan penelitian Kausal Komparatif dengan teknik pengumpulan data kuesioner dengan skala likert. Populasi dalam penelitian ini adalah 52 pegawai dengan menggunakan Teknik non probability sampling yang digunakan dalam penelitian ini adalah teknik Sampling Jenuh yaitu teknik penentuan sampel bila semua anggota populasi digunakan sebagai sampel. Hasil penelitian menunjukkan bahwa kepuasan kerja, disiplin kerja, dan pengembangan sdm secara simultan berpengaruh terhadap kinerja pegawai. Hal ini yang ditunjukkan oleh nilai Fhitung > Ftabel (36,978 > 2,79) dan nilai signifikan lebih kecil dari 0,05 yaitu (0,000 < 0,05). Dan Adjusted  R Square sebesar 0,679, artinya kontribusi kepuasan kerja, disiplin kerja, dan pengembangan sdm adalah 67,9%. Sedangkan selisihnya 32,1% dijelaskan oleh faktor atau variabel lain yang tidak digunakan dalam penelitian ini. Kata Kunci : Kepuasan Kerja, Disiplin Kerja, Pengembangan SDM, Kinerja.
Hospitality Management Competence Raras, Pungky Nanda; Oktaria, Eka Travilta; A.A, Iskandar; Barusman, Andala Rama Putra; Habiburahman, Habiburahman
International Journal Of Education, Social Studies, And Management (IJESSM) Vol. 4 No. 2 (2024): The International Journal of Education, Social Studies, and Management (IJESSM)
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v4i2.319

Abstract

The growth and changes facing the hotel industry globally have in several ways affected the competence of its personnel. There is growing concern about graduate competency and what industry requires. Previous studies reveal that hospitality management programs do not adequately prepare hospitality students with the competencies necessary to fit today's workplace. Therefore, educational institutions must play their role in developing and instilling important competencies in their graduates so as to prepare them for the competitive world of work. This paper aims to investigate the competencies required by hospitality graduates from an industry perspective. This paper is based on previous studies regarding hospitality management competencies by considering competencies from the management competency model and generic skills framework. The Delphi technique was used to investigate graduate competencies from the perspective of the hospitality industry.
Pengaruh Sistem Pembayaran Digital dan Penerapan Sistem Informasi Akuntansi (SIA) Penjualan Terhadap Efektivitas dan Efisiensi Penjualan pada PT Sumber Alfariya Trijaya Tbk Oktaria, Eka Travilta; Hermansyah, Hermansyah; Nugroho, Yudhinanto Cahyo; Hairudin, Hairudin
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 16 No 1 (2024): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v16i1.202404

Abstract

In a retail business, the use of technology can help business owners increasing their income, with increasingly tight competition where everything is required to be faster, more effective and efficient, both in terms of payment systems and sales transactions. The use of cash and recording sales is considered ineffective and inefficient because it takes a long time for each transaction and it is very easy for fraud, so the need for a digital payment system and sales accounting information system is needed so that the sales process system is well organized and automatic, moreover does not affect other aspects. The type of this research is quantitative research using primary data and egression test.
ANALISIS PERAN AUDIT INTERNAL TERHADAP PENGENDALIAN INTERN PENERIMAAN KAS ( STUDI KASUS PADA PT HARAPAN PANCA SUKMA ) Oktaria, Eka Travilta; Astuti, Dwi; Sari, Pipit Novila
TECHNOBIZ : International Journal of Business VOL 6, NO 2 (2023) : OKTOBER
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/tb.v6i2.3347

Abstract

This study aims to determine the role of internal audit on internal control of cash receipts at PT Harapan Pamca Sukma whether it is running well. The type of research method used is descriptive qualitative research method. Cash is the most liquid current asset and cash plays an important role in influencing the smooth operation of the company. Efforts to improve cash control in the company are through the implementation of internal audits of cash, which will support the effectiveness of internal cash control. Based on the research results obtained from PT Harapan Panca Sukma, it can be seen that the role of internal audit on internal control of cash receipts at PT Harapan Panca Sukma has been carried out in accordance with the COSO method procedure, where all existing components have been implemented properly and adequately. So far, the auditors at PT Harapan Panca Sukma have carried out their duties and responsibilities properly in accordance with the policies that have been determined.
Co-Authors A.A, Iskandar Adelita, Ira Aderia, Septa Affandy, Febrina Alie, Maria S Alie, Maria Septijantini Ananda, Shinta Merinda Andala Rama Putra Barusman Andi Surya, Andi Anjeli, Triana ashari, regina salsabila Bakti, Umar Damanik, Septa Damewanti Defrizal Defrizal Desmon, Desmon Dinata, Maryo Dinata, Mayta Dirayati, Fadhilah Dwi Astuti Elvira, Dhenita Habiburahman, Habiburahman Habiburrahman Habiburrahman, Habiburrahman Hairudin Hairudin, Hairudin Hasbullah , Hasbullah Hasbullah Hasbullah Helmita, Helmita Hermansyah Hermansyah Isabella, Astrid Aprica Iskandar Ali Alam Kesuma, Rangga Patti Khoiriah, Nisaul Kurnia, Dina Livana Ph, Livana Loliyana, Rina Loliyani, Rini M Yusuf S Barusman M. Nasir Maryana, Titin Mutiara N, Indah Nafisiah, Salwa Nita Rahmawati, Nita Novilasari, Pipit Nugroho, Yudhinanto Cahyo Nur Salma, Nur Pipit Novila Sari Prasetyo, Ginanjar Purnomo, Rosyana F Raras, Pungky Nanda Renandi , Renandi Restiana, Kodimah Rini, Prima Rosyana Fitria Purnomo Safitri, Febri Dwi Sari, Pipit Novila Sekarsari, Meita Silvia, Dewi Suci, Isti Diana Sulastri, Yayuk Sumbogo, Bambang Supriyanto Susi Indriyani Tyas Desita Wengrum Wengrum, Tyas D Yodhi Yuniarthe Yudhinanto , Yudhinanto Yudhinanto, Yudhinanto Yusda, Desi Derina Zainab Zainab