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Journal : Jurnal Ilmiah Ekonomi dan Manajemen

Pengaruh Payment Gateway dan Literasi Keuangan Terhadap Kinerja Keuangan Pada Pelaku UMKM di Kelurahan Kebonsari Eriza Nabila Maharani; Anik Yuliati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2127

Abstract

MSMEs have an important contribution to Indonesia's economic growth by creating extensive employment opportunities and supporting a more equal distribution of income in society. This research aims to identify the impact of payment gateways and financial literacy on the level of financial performance of MSME players. This research applies an associative design and quantitative methods. Data collection was carried out by distributing questionnaires to MSMEs in Kebonsari Village. The results of this research show that both payment gateway (X1) and financial literacy (X2) have a positive and significant influence on the financial performance (Y) of MSMEs in Kebonsari Village.
ANALISIS PENGARUH HUTANG JANGKA PANJANG DAN MODAL KERJA BERSIH TERHADAP LABA PADA PT. JHI Celsy Indrawati; Anik Yuliati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2167

Abstract

The research aims to analyze the effect of long-term debt and net working capital on profits. Long-term debt is national financial obligations for a period of one year or more, while net working capital is the difference between current assets and short-term debt and the company's ability to meet short-term obligations. With a qualitative method using data collection in the form of interviews, observation and documentation. Long-term debt has a significant impact on company profits and an increase in long-term debt can make a positive contribution to profits if used effectively for productive investment. Net working capital also has a significant influence on profits. This shows that there is good working capital management to increase the profitability of a company. This research concludes that long-term debt and current assets play an important role in obtaining company profits. Business owners are advised to make selections throughout the year to ensure efficient marketing management
ANALISIS RASIO PIUTANG UNTUK MENILAI PIUTANG TAK TERTAGIH DAN AKTIVITAS PENAGIHAN PIUTANG PADA PT BSM Khiftia Rachmah Hidayah; Anik Yuliati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 8 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i8.2169

Abstract

Every company or business in increasing revenue, profits, and company operational activities such as increasing production volume requires a strategy, one of which is by providing sales of goods or services on credit. The sale of these goods or services will give rise to receivables. In addition to being able to increase profits and increase the company's production volume, receivables will also cause losses, disrupt operational activities, and have an impact on PT BSM's financial health if the receivables cannot be collected, so the purpose of this study is to find out how much uncollectible receivables are and assess the receivables collection activities carried out at PT BSM during the 2021-2023 period. To analyze the ratios related to receivables, it can be calculated by calculating the turnover of receivables, the average day of collection of receivables, the arrears ratio, and the collection ratio. However, in accordance with the topic discussed by the researcher, namely by using the ratio analysis related to receivables recorded by the author in this study, namely using the analysis of the arrears ratio and the collection ratio, which was obtained as a result of each PT BSM's ratio during the 2021-2023 period, which was 1.38% for the arrears ratio and 98.6% for the collection ratio. It can be concluded that the small risk of uncollectible receivables due to the total percentage of arrears ratio ≤ 3% and the high collection activity of receivables due to the total percentage of collection ratio > 97% at PT BSM during the 2021-2023 period.
Analisis Realisasi Anggaran Biaya Bagian Humas dan Protokoler Pada PT Pegadaian Kanwil XII Surabaya Zhieren Adziqa As’ad; Anik Yuliati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2173

Abstract

. This research aims to analyze the realization of budget costs in the Public Relations and Protocol section at PT Pegadaian Kanwil XII Surabaya. In budget management, effectiveness and efficiency are very important to support company operations. This research uses a descriptive approach with qualitative and quantitative analysis methods, examining budget data and its realization during a certain period. The research results show that the budget experienced favorable deviations. The actual budget for the Public Relations and Protocol section is lower than the planned budget, which shows efficiency in spending without reducing the quality and effectiveness of the programs being implemented. Several factors contributing to this favorable deviation were identified, including effective use of technology, careful budget planning, and good internal oversight and controls. The conclusion of this research is that efficient budget management and tight supervision can produce profitable budget deviations.
Prosedur Penyusunan Rencana Anggaran Biaya Lumpsum pada Satuan Pengawasan Intern Maulina Alfindy; Anik Yuliati
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.2174

Abstract

This research discusses the procedure for preparing a lumpsum Budget Plan (RAB) at the Internal Audit Unit. The goal of the study is to describe and examine the systematic steps in preparing an effective and efficient RAB lumpsum for internal supervision activities. Descriptive qualitative research methodology is employed, and data is gathered through in-depth interviews, literature reviews, and observation. The research also identified factors to consider in preparing the RAB lumpsum, such as the complexity of the supervision activities, duration, location, and applicable regulations. The research conclusion emphasizes the importance of careful planning and coordination between related units to produce an accurate and accountable RAB lumpsum.