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All Journal TEKMAPRO Journal of Industrial Engineering and Management Sistem : Jurnal Ilmu-Ilmu Teknik SINERGI: Jurnal Ilmiah Ilmu Manajemen IJEBD (International Journal Of Entrepreneurship And Business Development) Media Mahardhika Arthavidya Jurnal Ilmiah Ekonomi IJIEEB : International Journal of Integrated Education, Engineering and Business Accounting and Management Journal Gema Wiralodra Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Riset Entrepreneurship Dinasti International Journal of Digital Business Management International Journal of Science, Engineering and Information Technology Jurnal Scientia Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Economics, Management, Business, and Social Science DedikasiMU: Journal of Community Service International Journal of Education, Social Studies, And Management (IJESSM) Pengmasku Transekonomika : Akuntansi, Bisnis dan Keuangan Jurnal Manajemen dan Kewirausahaan Journal of Economics, Business, Management, Accounting And Social Sciences Riwayat: Educational Journal of History and Humanities Journal of Accounting and Financial Issue Ekomania JEMABITEK
Kustiningsih, Nanik
STIE Mahardhika
Religion Humanities Automotive Engineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Social Sciences Other

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PENERAPAN PENCATATAN PERSEDIAAN DALAM MENINGKATKAN LABA PADA PT SMART LIVING INDO Galuh Setyowati Dwi Safitri; Nanik Kustiningsih
Journal of Accounting and Financial Issue (JAFIS) Vol 2 No 2 (2021): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v2i2.1663

Abstract

Persediaan barang Pada PT Smart Living Indo yang belum efektif dan efisien ini yang melatarbelakangi penelitian, maka penelitian ini bertujuan untuk melakukan pencatatan persedian yang sesuai dengan PSAK (Pernyataan Standar Akuntansi Keuangan) No. 14 Tahun 2015 dalam menentukan harga pokok penjualan dan laba yang didapatkan. Penelitian ini menggunakan penelitian kombinasi (mixed methods). Yang dimana penelitian ini menganalisis perbandingan antara penilaian menggunakan metode FIFO dengan metode average. Pengumpulan data ada pada penelitian ini meliputi pengamatan (observasi), wawancara, dokumentasi, kemudian disajikan dalam rekap perbandingan oleh perusahaan. Analisis yang dilakukan langsung ditempat acuannya untuk melakukan observasi. Dan memberikan hasil dalam penilaian persediaan dengan menggunakan metode FIFO menghasilkan harga pokok penjualan yang lebih besar dibandingkan dengan metode average. Sehingga dimana laba yang didapatkan dalam perusahaan akan lebih banyak, hal tersebut penelitian menyarankan dalam perusahaan ini menggunakan metode FIFO didalam penilaian persediaannya guna untuk meningkatkan laba.
PENERAPAN METODE EOQ SEBAGAI PENGENDALIAN PERSEDIAAN BAHAN BAKU UKM SERENDIPITY SNACK Veronica Novi Suryani; Ria Restu Daniati; Nanik Kustiningsih
Journal of Accounting and Financial Issue (JAFIS) Vol 3 No 1 (2022): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v3i1.2038

Abstract

Pelaksanaan studi ini bertujuan mengetahui apakah penerapan pengendalian pengendalian dengan menggunakan Economic Order Quantity dapat menimbulkan biaya persediaan. Dalam studi ini menggunakan jenis peneltian kualitatif deskriptif. Teknik pengumpulan data yang dipergunakan oleh peneliti yakni kajian literatur dan observasi lapangan. Sementara dalam pengelolaan data dalam studi ini ialah data utama dan juga sekunder. Hasil dari studi ini menyatakan bawasanya penggunaan metode Economic Order Quantity menunjukan nilai yang lebih efisien dibandingkan dengan metode lainnya. Jika menggunakan metode Economic Order Quantity dapat menghemat biaya persediaan, sehingga dapat disimpulkan bahwa model Economic Order Quantity ialah metode pengendalian persediaan yang paling ekonomis.
STRATEGY FOR IMPROVING PLANNING PERFORMANCE AND STRENGTHENING REGIONAL FINANCE OF FAKFAK DISTRICT (Overview of Innovation Factors and Competency of State Civil Apparatus) Zaldy Rismansyah Suparman; Pompong B. Setiadi; Nanik Kustiningsih; Putri Rahma Dayanti
Jurnal Scientia Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov
Publisher : Sean Institute

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

Abstract

Financial management and regional budget planning require carefulness and accuracy based on a priority scale to achieve short, medium and long term development goals so that they are right on target. The research aims to find implementation strategies to increase innovation, competence and performance of budget planners so that regions have the strength to realize development that is right on target. The research was carried out from July – December 2023. The research method was descriptive with a combination approach of quantitative and qualitative analysis. Data was obtained through a direct survey of respondents who had been determined deliberately. The data obtained is given a weight value based on assessment indicators obtained from the results of preliminary research. Test the validity and reliability of the data in a gradual and structured manner using a triangulation and role sharing approach. The research results are presented in the form of a spider web diagram which is equipped with illustrations of shift share gap values, root cause analysis diagrams with weighting, Pearson correlation analysis , and regression equation models obtained from the SPSS version 2.3 statistical tool.
The Influence Of The Village Musyawarah Aspiration Network, Strategic Planning, And The Role Of Community Leaders On The Opportunities For The Growth Of Small Micro Scale Enterprise In Fakfak District Jais Zulkarnain Iha; Nanik Kustiningsih; Choirul Anam; Rifda Fitranti
Jurnal Scientia Vol. 13 No. 02 (2024): Education and Sosial science, March - May 2024
Publisher : Sean Institute

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

Abstract

The Village Consultative Body is an organization that functions as a body that establishes village regulations together with the Village Head, accommodates and channels community aspirations. The research aims to determine the influence of village consultation aspiration networks, strategic planning, and the role of community leaders on opportunities for the growth of micro and small scale businesses in Fakfak Regency. Descriptive research method with a quantitative analysis approach. Data was obtained through a direct survey of respondents who had been determined deliberately. The data obtained is given a weight value based on assessment indicators obtained from the results of preliminary research. Test the validity and reliability of the data in a gradual and structured manner using a triangulation and role sharing approach. The research results are presented in the form of a spider web diagram which is equipped with illustrations of shift share gap values, Pearson correlation analysis , and regression equation models obtained from the SPSS version 2.3 statistical tool.
Penerapan Activity Based Costing System Dalam Menentukan Harga Pokok Jasa Pemasangan GPS pada PT SLI Nur Hidayah, Beta; Kustiningsih, Nanik
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 1 No. 4 (2021): July 2021
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (131.24 KB) | DOI: 10.55047/transekonomika.v1i4.62

Abstract

Meningkatnya persaingan yang terjadi pada industri jasa Global Positioning System (GPS) mengharuskan PT SLI untuk membuat strategi baru dalam memenangkan persaingan yaitu dengan meningkatkan kualitas pelayanan dan menekan harga jual. Semakin rendah harga jual maka tingkat penjualan jasa akan semakin tinggi. Metode activity based costing system (ABC) dinilai sangat efektif dan akurat dalam menentukan harga pokok produksi karena pembebanan biayanya berdasarkan aktivitas dan perilaku aktivitas yang terjadi. Tujuan penelitian ini adalah untuk membandingkan harga pokok jasa yang dihitung menggunakan metode activity based costing system dengan metode akuntansi biaya tradisional yang diterapkan pada PT SLI. Penelitian ini menggunakan jenis penelitian deskriptif komparatif dengan objek PT SLI dan subjek semua paket gps yang ada di PT SLI yaitu W, E dan G. Sumber data yang digunakan adalah data primer dan data sekunder dengan dua teknik pengumpulan data yaitu penelitian lapangan (field research) dan penelitian kepustakaan (library research). Hasil penelitian menunjukkan bahwa adanya selisih lebih rendah harga pokok jasa pemasangan gps yang dihitung dengan metode activity based costing system daripada metode yang diterapkan oleh PT SLI. PT SLI sebaiknya mempertimbangkan metode activity based costing system dalam menentukan harga pokok jasa untuk pengambilan keputusan dimasa yang akan datang
Analisis Sistem Pengendalian Internal Atas Piutang Pada PT. Cita Rasa Phyto Rhyzzoma, Imada; Kustiningsih, Nanik
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 1 No. 4 (2021): July 2021
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (102.292 KB) | DOI: 10.55047/transekonomika.v1i4.66

Abstract

Semakin tahun bertambah usaha dagang di Indonesia mengalami perkembangan yang cukup baik dan tentu hal ini membuat beberapa hal harus mendapatkan pengendalian yang cukup baik salah satunya dalam hal pengendalian internal terhadap piutang, agar tidak terjadi hal – hal yang membuat perusahaan mengalami kerugian, penelitian ini membahas tentang pengendalian piutang di PT. Cita Rasa dengan menggunakan metode penelitian deskriptif kualitatif dimana setelah dilakukanya penelitian mendapatkan hasil penelitian bahwa PT. Cita Rasa memiliki sistem pengendalian piutang yang baik sesuai dengan COSO namun masih ada beberapa hal yang sebaiknya harus diperbaiki dan disempurnakan
Analisis Kinerja Keuangan PT. Sepatu Bata Indonesia Tbk dengan Menggunakan Metode Du Pont System Sebelum dan Selama Pandemi Covid-19 Triandhini, Rekky; Kustiningsih, Nanik
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 6 No 3 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i3.5522

Abstract

This study was conducted with the aim of being able to test whether there is a comparison of financial performance before the pandemic (2018-2019) and during the covid-19 pandemic (2020-2021) through the use of the Du Pont System approach at PT Sepatu Bata Indonesia Tbk. The indicators used include Net Profit Margin (NPM), Return on Asset (ROA), and leverage factors. These three indicators will determine the company's Return on Equity (ROE). From the test results, it is known that the financial performance of PT Sepatu Bata Indonesia Tbk from 2018 to 2021 analyzed using the Du Pont System is in a bad condition. The Covid-19 pandemic has had an impact on the company's financial performance, as seen from the declining Return on Equity (ROE) value. The results obtained from the research have shown that the value of Net Profit Margin (NPM), Return on Asset (ROA), Equity Multiplier, Return on Investment (ROI) and Return on Equity are quite influential before and during the pandemic.
The Influence of Market Orientation, Product Innovation and Business Creativity on Marketing Performance in MSMEs (Study on MSMEs Manding District) Dewi, Ratna; Kustiningsih, Nanik
International Journal of Science, Engineering, and Information Technology Vol 8, No 1 (2023): IJSEIT Volume 08 Issue 01 31 December 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ijseit.v8i1.23930

Abstract

This research aims to examine the influence of market orientation, product innovation and business actor creativity on marketing performance in MSMEs. The variables used in this research are market orientation, product innovation, and business actor creativity as independent variables, and marketing performance as the dependent variable. This research is quantitative research. The data source in this research is primary data where the data collection method uses a questionnaire method which is distributed to all MSMEs in Manding District which operate in the culinary sector (cassava chips). The number of samples used was 130 respondents. By processing primary data using the Statistical Package For Social Science (SPSS) version 22 analysis technique. The results of this research show that market orientation has a positive and significant effect on marketing performance. Product innovation has a positive and significant effect on marketing performance. The creativity of business actors has a positive and significant effect on marketing performance. Market orientation, product innovation and business actor creativity influence marketing performance simultaneously. 
ANALYSIS OF RED ONION MARKETING IN RUBARU DISTRICT - SUMENEP DISTRICT sugiarti, sugiarti; Kustiningsih, Nanik
International Journal of Science, Engineering, and Information Technology Vol 8, No 1 (2023): IJSEIT Volume 08 Issue 01 31 December 2023
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/ijseit.v8i1.23931

Abstract

The aim of this research is to analyze the marketing cycle, profits, efficiency and monopoly of shallots in the Rubaru area, Sumenep district. The data analysis method used in this research includes descriptive methods. To analyze the variables in this research, margin, efficiency and marketing monopoly formulas are used. The research results show that the shallot marketing channels in the Rubaru area, Sumenep Regency have the three highest marketing indicators, namely 3 marketing channels. The level of technical marketing efficiency in each shallot marketing channel, namely Channel I is IDR 125, Channel II is IDR 35.7 and Channel III is IDR 2.30. The monopoly of marketing institutions in Rubaru District, Sumenep Regency shows that there are still many third channel institutions that are ineffective, while second channel institutions are the most efficient.
ANALISIS SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA HAPPY NET SIDOARJO Firdaus, Septy Dwi Anggraini; Kustiningsih, Nanik
Ekomania Vol. 10 No. 1 (2023): Agustus 2023
Publisher : Ekomania

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

Abstract

Happy Net is a business engaged in printing and selling stationery. The purpose of this study is to analyze whether the cash accounting information system applied to Happy Net is accurate according to the theory of accounting information systems. The data analysis used in this research is descriptive research, namely the analysis technique with data and information collection. The analysis was carried out with information on cash accounting information systems in accordance with documentation, studies and reviews of data and information about cash, outlining cash accounting systems in accordance with existing literature studies. For the company itself, sales are one of the main contents of the company's activities, so sales are important for the survival of the company. If the company does not conduct sales transactions, then the company can be said to be unable to operate properly. Therefore, an adequate sales accounting system is needed to support these activities. The problem discussed in this study is how the application of cash sales accounting information systems in improving the company's internal control can run efficiently and effectively. Seeing from some of the existing problems, the author can provide suggestions for improving the cash sales accounting information system on Happy Net so that it can be more developed and better than before.
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