Article Per Year (5 Year)
p-Index From 2020 - 2025
0.659
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi dan Keuangan Dinamisia: Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi
Sutomo, Felisia
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisis Produktivitas Sumber Daya dalam Menurunkan Biaya Produksi untuk Meningkatkan Laba Perusahaan Kosasih, Elsje; Sutomo, Felisia; Kurnia, Tanto; Jusuf, Andy
Jurnal Riset Akuntansi dan Keuangan Vol 8, No 3 (2020): Jurnal Riset Akuntansi dan Keuangan. Desember 2020 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v8i3.22971

Abstract

The productivity of a company could be seen from the productivity of the human resources and machines. The research is done in PT. Bina Nusantara Prima (BNP) at Cimahi. PT.BNP produced greige fabric. According the general manager, PT.BNP has 70% machine productivity level, so it is still possible to increase it. The purpose of the research is to find ways to increase productivity of the human resources, increase machine effectiveness, and to analyze how productivity of the human resources and machine effectiveness could help the company to minimalize their production costs and eventually increase their profits. The method used for the research is descriptive analytics. Results obtained from the research are productivity of the human resources shown by the graphic has average score of 80%, while machine productivity shown by Overall Equipment Effectiveness (OEE) has average score of 70.90%. Increasing human resource and machine productivity could prevent increases in production costs while increasing the quantity of goods produced, which eventually leads to higher profit margin. Abstrak. Produktivitas perusahaan dapat diwujudkan melalui peningkatan produktivitas tenaga kerja dan mesin. Penelitian dilakukan pada PT. Bina Nusantara Prima (BNP) yang terletak di Cimahi, yang bergerak dalam bidang pembuatan kain greige dari bahan baku berupa benang. Berdasarkan hasil wawancara dengan general manager perusahaan, PT.BNP saat ini masih memiliki tingkat produktivitas mesin sebesar 70%, sehingga tidak tertutup kemungkinan untuk meningkatkannya. Tujuan dari penelitian yang dilakukan adalah untuk mengetahui cara untuk meningkatkan produktivitas sumber daya manusia, mengetahui cara untuk meningkatkan efektivitas mesin, serta menganalisis bagaimana peran produktivitas tenaga kerja dan efektivitas mesin dalam menurunkan biaya produksi untuk meningkatkan laba perusahaan. Metode penelitian yang digunakan adalah analisis deskriptif. Hasil yang diperoleh berdasarkan kuesioner dari karyawan PT. BNP,  yang dituangkan dalam Grafik Radar menunjukkan bahwa produktivitas tenaga kerja memiliki nilai kekuatan rata-rata 80%. Produktivitas mesin yang diukur dengan Overall Equipment Effectiveness  menunjukkan nilai rata-rata  dalam periode penelitian adalah 70.90%. Dengan peningkatan produktivitas tenaga kerja dan mesin, maka peningkatan biaya-biaya produksi yang dikeluarkan perusahaan dapat ditekan, produk yang dihasilkan dapat meningkat, sehingga dengan demikian laba perusahaanpun akan meningkat.
Modernisasi UMKM: Merancang Tahapan Implementasi Berbasis Sistem untuk Mengatasi Ancaman Siklus Persediaan (Studi Kasus pada UMKM X): Studi Kasus pada UMKM X Santoso, Nathalia; Sutomo, Felisia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2207

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economic recovery of Indonesia by contributing significantly 60% of Indonesia's GDP and employing 96% of the national workforce. However, internal challenges arise as employee-instigated theft and embezzlement resurface due to a lack of security knowledge among MSME owners. This knowledge gap poses a growing risk as MSMEs become more susceptible to fraud, particularly in relation to inventory cycles. MSME X has been chosen as the subject of this research due to its limited understanding of the importance of internal control systems and the non-execution of an accounting information system, notably in the manufacturing sector, where theft risks are heightened. The inventory cycle is closely linked to the sales, purchasing, and production cycles due to the involvement of raw materials, semi-finished goods, and finished goods. The study adopts applied research methods, utilizing both primary (interviews and observations) and secondary data (literature studies). Findings reveal inadequate control activities in MSME X, exacerbated by the absence of functional separation and proper documentation for inventory transactions. Recommendations include a five-stage implementation plan, starting with flowchart creation, CCTV installation, and personnel recruitment. The middle stage involves additional recruitment and transitioning to a digital accounting information system for process integration. The final stage integrates the accounting information system with external parties. Performance evaluations will be conducted at each stage to assess the effectiveness of the accounting information system in minimizing risks
Evaluation Operational Activities and Financial Statements of The Papua Pastoral Grocery Store: Evaluasi Kegiatan Operasional dan Laporan Keuangan Kios Pastoral Papua Rahayu, Puji; Sutomo, Felisia; Faninda, Sandra; Mardiana, Mardiana; Kurnia, Tanto; Setiawan, Graciella Angelica
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 4 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/bfv95b60

Abstract

Financial statements are structured representations that reflect business performance. The partner of this service activity, Papua Pastoral Grocery Store, faces various recording problems that are not in accordance with SAK EMKM, including recording inventory, fixed assets, debt, and profit and loss. This activity aims to increase partner capacity through training and mentoring, preparing Standar Operating Procedure, revising financial statement, compiling accurate manual books, compiling basic accounting pocketbooks. The result show an increase in partners understanding of basic financial accounting by 90%, progress in the application of record keeping in accordance with SAK EMKM, and improved operational efficiency through the application of new standard operation procedures. This program supports MSMEs in remote areas to be more financially independent.
Co-Authors Elsje Kosasih, Elsje Faninda, Sandra Jusuf, Andy Kurnia, Tanto Mardiana Mardiana Puji Rahayu Santoso, Nathalia Setiawan, Graciella Angelica