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ANALISIS AKUNTANSI PERSEDIAAN PERUSAHAAN MANUFAKTUR MENURUT PSAK NO 14 PADA PT AGUNG BUMI AGRO Mei, Laras; Kustiningsih, Nanik; Firdaus, Rizalnur
Arthavidya Jurnal Ilmiah Ekonomi Vol 23 No 1 (2021): Maret
Publisher : Fakultas Ekonomi Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/a.v23i1.189

Abstract

Abstract Inventory is one of the important things for a company, this isbecause most of the assets owned by the company are located on theinventory account side. For trading and manufacturing companies,inventory can be said to be the life or heart of the business, because thecompany's main business activity comes from the availability of inventorystocks. Therefore, the application of inventory accounting inmanufacturing companies is necessary to avoid the occurrence of OverStock (OS) or Out Of Stock (OOS). The purpose of research at PT AgungBumi Agro is to find out whether the application of PT Agung Bumi Agro'sinventory accounting is in accordance with PSAK No. 14 Revised of 2015.This research was conducted by comparing the process of implementingPT Agung Bumi Agro's inventory accounting with the applicableprovisions of PSAK No. 14 Revision of 2015. The results obtained in thisstudy explain that the inventory accounting income at PT Agung BumiAgro is good in terms of inventory definition, inventory measurement,recognition as expense and disclosure of inventories have beenimplemented in accordance with PSAK No. 14, 2015 Revision.Keywords : Inventory; PSAK No 14, 2015 Revision; InventoryValuation; Inventory Recording
EVALUASI INVENTORY MANAGEMENT MENGGUNAKAN PERBANDINGAN MODEL EOQ DAN MODEL JIT PADA PT SHIELD ON SERVICE Prayogi, Dika; Kustiningsih, Nanik
SISTEM Jurnal Ilmu Ilmu Teknik Vol 17 No 1 (2021)
Publisher : Fakultas Teknik Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/sistem.v17i1.205

Abstract

The purpose of this research is to determine which model is appropriate to use in inventory management at PT Shield On Service by comparing the Economic Order Quantity, Just In Time , and current methods applied to PT Shiel On Service. This type of research is qualitative research, in this study the data collection techniques carried out by researchers are literature study techniques and field observations. Meanwhile, the data that the researchers processed in this study were peimer and secondary data. In this study, the results showed that the use of the Economic Order Quantity and Just In Time models showed a value that was more efficient than the models used in companies today. Furthermore, between the Economic Order Quantity and Just In Time, modelsthemodel isJust In Time more efficient. If you use themodel you Economic Order Quantity can save 78%, while using themodel you Just In Time can save 70%. So it can be concluded that of the three models the Order Quantity economic model is the most efficient model.
STRATEGI PENJUALAN TERHADAP PIUTANG TIDAK TERTAGIH DIMASA PANDEMI PADA PT. INDUSTRI BAHAN BAKU SEPATU Yuliana, Indah; Kustiningsih, Nanik
SISTEM Jurnal Ilmu Ilmu Teknik Vol 17 No 2 (2021)
Publisher : Fakultas Teknik Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/sistem.v17i2.213

Abstract

The company's sales strategy of PT. The Shoe Raw Material Industry for uncollectible accounts during the pandemic uses the company's internal control strategy. The research objective is to control management management in the sales aspect as well as to provide recommendations for actions to reduce the risk of uncollectible receivables, so that they can play a role in improving sales performance. The method used is a descriptive study using qualitative methods that describe the decision making on uncollectible accounts. The results showed that the sales internal control strategy of PT. The Shoe Raw Material Industry can be run by considering the accounts receivable aspect. This sales strategy can be an alternative business decision making in the Covid-19 pandemic because it helps companies deal with uncollectible accounts receivable losses.
Is Consumer Buying Influenced By Interested On Packaging Design? Dika Prayogi; Laras Mei Purbianti; Nanik Kustiningsih; Sri Rahayu; Mochamad Fatchurrohman
International Journal Of Education, Social Studies, And Management (IJESSM) Volume 2 Issue 1 February 2022
Publisher : LPPPIPublishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52121/ijessm.v2i1.60

Abstract

This study aims to analyze the effect of design packaging in attracting consumers to buy Crazy Kres’es Product. Kres. Marketing strategies that can be used by companies have different ways, one of which is determining the packaging design. A product marketed with an eye-catching packaging design can attract a consumer's buying interest. Basically, consumers buy a product because they are lulled by the visuals of a product, therefore by paying attention to the visual aspect of packaging design which consists of five indicators, namely color, shape, graphic illustrations and aesthetics, it can attract potential consumers to buy.
Does Covid-19’s Influence on Commercial Banking Performance ? : Evidence from Indonesia Nanik Kustiningsih; Ali Farhan; Parwita Setya Wardhani; Noneng R. Sukatmadiredja
IJESEMS : International Journal of Engineering Science Educatioon and Management System Vol 5 No 1 (2022): March 2022
Publisher : LPPM NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijieeb.v5i1.1803

Abstract

This article is intended to examine the effect of Covid-19 on financial performance in the banking industry represented by Bank BNI, Bank BRI, Bank CIMB Niaga, and Bank Mandiri with the variables Net Performing Loan, Loan to Deposit Ratio and Non Performing Loan as a measure of financial performance. The analysis used is the Mann Whitney test and the Kolmogrov Smirnov test. Based on the results of the different tests, it was found that; 1) Covid-19 has a negative but not significant effect on the net profit margin, 2) Covid-19 has a negative and significant effect on the loan to deposit ratio, and Covid-19 has a positive and significant effect on non-performing loans.
SISTEM INFORMASI AKUNTANSI YANG DIAPLIKASIKAN DALAM PELAKSANAAN PENGENDALIAN PENJUALAN : Studi Kasus pada PT. Intertrend Utama Tessalonika Nadya Herlina; Nanik Kustiningsih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.60

Abstract

This article describes how the structured sales systems and procedures at PT. Main Intertrend, which in the process includes all policies and procedures that have been established by company management in order to control sales, in the right amount and to the right consumers. To achieve this, the right strategy is needed to support the smoothness of the sales system and procedures in it. PT. Intertrend Utama already has a very good and correct sales accounting system. It is proven from the ability of PT. Main Intertrend in increasing quantity, quality and profit on sales. The strategy used to support a good sales process is to pay attention to payment control activities, communication and information at the beginning of negotiations with consumers and the process of monitoring the delivery and receipt of products to the user
PENGARUH MARKETPLACE DALAM MENINGKATKAN DAYA SAING EKONOMI KREATIF PADA UMKM D’ELIXIR Ivtachul Ma’rifah; Bella Rizka Indah W; Erren Imaniar Rizqi; Nanik Kustiningsih
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 2 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i2.78

Abstract

Through the marketplace platform Shopee, and Tokopedia, this research was conducted to see how much influence it has in increasing the competitiveness of D'Elixir MSME products. The research method used is a quntitative method through the process of observation, interviews, and document studies. This study obtained respondents as many as 25 shopee and tokopedia users as well as three D'Elixir MSME owners. The results of this study indicate that the marketplace has a major influence in increasing the competitiveness of D'Elixir's MSME gift products with other similar products as evidenced by a significant increase in profit. With the use of the marketplace, goods can be easily searched by customers and marketed widely. By using a marketplace, sellers can save on production costs and increase the ease of transacting online. This can have an impact on increasing competitiveness for D'Elixir MSMEs
OPTIMALISASI DIGITAL PAYMENT SEBAGAI SOLUSI PEMBAYARAN UMKM ROTI KASUR Mokhamad Iqbal Hardiky; Devina Kristanti Nova; Amelia Rahmadewi; Nanik Kustiningsih
Jurnal Riset Entrepreneurship Vol 4 No 1 (2021): (Edisi Pebruari) Volume 4, Nomor 1, Tahun 2021
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jre.v4i1.2193

Abstract

Perkembangan teknologi kini berkembang semakin signifikan khususnya pada sektor perdagangan. Di Indonesia e-commerce telah berkembang sangat pesat, bahkan secara beberapa tahun belakangan ini e-commece telah mengalahkan pasar tradisional. Hal ini mempengaruhi proses pembayaran pada pengguna e-commerce. Semakin berkermbang pesatnya e-commerce tersebut menuntut optimalisasi digital payment sebagai solusi pembayaran yang baru. Penelitian ini bertujuan untuk mengetahui apakah solusi pembayaran dengan optimalisasi digital payment bisa diterima oleh pelanggan dan menguntungkan juga untuk pihak penjual, khususnya pada UMKM Roti Kasur. Penelitian ini adalah penelitian menggunakan metode kualitatif deskriptif dimana proses dilaksanakan dengan pengamatan, wawancara dan studi dokumen. Penelitian ini melibatkan 20 konsumen yang melakukan traksaksi pembayaran pada UMKM roti kasur dan 3 pemilik UMKM Roti Kasur serta karyawan yang membantu proses produksi. Hasil penelitian ini menunjukkan bahwa optimalisasi digital payment mampu memberikan kemudahan pembayaran bagi pihak pelanggan dan kemudahaan pembukuan transaksi bagi penjual meskipun ada biaya tambahan beban admin yang harus ditanggung oleh penjual.
Inovasi Produksi Terhadap Peningkatan Usaha Keripik Pangsit thea geby ayu santoso; Rani Fitriyanti; Nanik Kustiningsih
Pengmasku Vol 2 No 1 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v2i1.138

Abstract

There are many MSMEs that make businesses in the culinary field in Indonesia, for example, dumpling chips. There are many flavors ranging from spicy lime leaves, BBQ, cheese, seaweed, and so on that have been heard and made interesting. To increase product innovation so that the performance of MSMEs increases is the main goal of this MSME. The way to make potential consumers interested is the emergence of innovation from entrepreneurs to understand what effect product innovation has on performance where there is now a lot of competition in the market. This research uses a qualitative case study approach. By using the method of observation can collect the necessary data. The results obtained from data analysis, to improve the performance of MSMEs who want progress, an innovation is made so that the plans designed can be of interest to many people. Improving performance and making plans for innovation is very necessary for the purposes of marketing plans because this way can reduce competition. UMKM yang membuat usaha dalam bidang kuliner di Negara Indonesia sudah sangat banyak, contohnya keripik pangsit. Ada banyak varian rasa mulai dari pedas daun jeruk, BBQ, kerju, rumput laut, dan sebagainya yang telah terdengar serta membuat menarik. Untuk membuat peningkatan inovasi terhadap produk agar kinerja UMKM meningkat adalah tujuan utama dari UMKM ini. Cara membuat calon konsumen tertarik adalah kemunculan inovasi dari pengusaha agar mengerti apa pengaruhnya inovasi produk terhadap kinerja dimana sekarang telah terjadi banyak persaingan di pasar. Penelitian ini menggunakan metode kualitatif pendekatan studi kasus. Dengan menggunakan metode obeservasi dapat mengumpulkan data yang diperlukan. Hasil yang diperoleh dari analisis data, untuk meningkatkan kinerja UMKM yang ingin adanya kemajuan maka dibuatlah suatu inovasi agar rencana yang dirancang dapat diminati banyak orang. Meningkatkan kinerja serta membuat rencana untuk inovasi sangat dibutuhkan untuk keperluan rencana pemasaran karena cara tersebut bisa menurunkan persaingan.
Optimization of Online Marketing Strategies in The Middle of The Covid-19 Pandemic in Improving MSME’s Sales Beta Nur Hidayah; Rif'atus Sholikah; Galuh Setyowati Dwi Safitri; Shofiatur Rochmah; Muhammad Baihaqi Ferdiansyah; Nanik Kustiningsih
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 2 No. 3 (2022): September 2022
Publisher : CV ODIS

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

Abstract

Marketing strategies during the Covid-19 pandemic became a challenge or problem for micro, small and medium enterprises that caused a decline in sales levels, which is our basis for conducting this research. This study aims to increase sales returns by using online marketing strategies amid the Covid-19 pandemic. This study uses a descriptive method with a qualitative approach. Data collection techniques used in this study were observation, interviews, and documentation. Omahadiahsby utilizes social media for online marketing strategies. The social media platforms used by Omahadiahsby to increase its sales include Instagram, Whatsapp, Facebook, Twitter, and Tiktok. The results of this study indicate that the online marketing strategy amid the Covid-19 pandemic carried out by Omahadiahsby is considered very effective and efficient, this is evidenced by an increase in the number of sales in June-October 2020, which is Rp. 31,375,000, - compared to the strategy of Marketing that still uses the offline sales method in January-May 2020 is only Rp. 23,250,000,-. Researchers suggest that micro, small and medium enterprises in Omahadiahsby use online marketing strategies during the Covid-19 pandemic and beyond to increase the number of sales. Not only that    
Co-Authors Adhyaksa*, Okky Kusuma Putri Aghnia, Alfi Falah Ali Farhan Amalia Arista Amelia Rahmadewi Amilliya Virdina Rezza Setyo Ningrum Amin Sadiqin Ardianto Aris, Moh Asy’ari, Vaizal Bambang Tjahjadi Bella Rizka Indah W Beta Nur Hidayah Choirul Anam Devina Kristanti Nova Dika Prayogi Egig Islamida Putri Erren Imaniar Rizqi Evi Pungky Febriani Firdaus, Septy Dwi Anggraini Fitriani, Sofiyatul Galuh Setyowati Dwi Safitri Galuh Setyowati Dwi Safitri Gunawan Wibisono Harjanti, Wulandari Hevinanda*, Livia Indah Yuliana Indah Yuliana Irawati Abdul Ismawati*, Yesika Isnaini Nur Fadila Ivtachul Ma’rifah Iwang Suwangsih Jais Zulkarnain Iha Januar Sonya Maulani Kusasih Krisdayanti, Merin Lanny Regina Susanti Laras Mei Purbianti Lilik Mahsunah Ludmina Elfrida Beka Putri Mardijuwono, Agus Widodo Marwan Altarawneh Maylani, Cindy Mei, Laras Mokhamad Iqbal Hardiky Muhammad Baihaqi Ferdiansyah Munawwarah, Raudatul Nam, Le Hoai Naufal Anggarda Adhitama Nisful Laili Noneng R. Sukatmadiredja Noorlailie Soewarno Nova Putri Anggrieana Nur Hidayah, Beta Nurmaidah Nurmaidah Parwita Setya Wardhani Phyto Rhyzzoma, Imada Pompong B. Setiadi Pompong Budi Setiadi Prayogi, Dika Purbasari*, Fitri Purwono, M. Djoko Putri Rahma Dayanti Rani Fitriyanti Ratna Dewi Retno Nur Khasanah Ria Restu Daniati Rif'atus Sholikah Rifda Fitranti Rifda Fitrianti Rizalnur Firdaus Rochmah, Shofiatur Shofiatur Rochmah Siswanti, Luluk Erna Sri Rahayu SRI RAHAYU Sugiarti Sugiarti Tessalonika Nadya Herlina thea geby ayu santoso Triandhini, Rekky Vaizal Asy’ari Veronica Novi Suryani Wan Adibah Wan Ismail Wijayanti, Endry Zaldy Rismansyah Suparman Zuhri, Muhammad Fadli