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All Journal J-MAS (Jurnal Manajemen dan Sains) Jurnal MEBIS (Manajemen dan Bisnis) Public Administration Journal of Research Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Multidisiplin Sahombu Jurnal Ilmiah Ekonomi dan Manajemen JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Ulil Albab
Anik Yuliati
UPN Veteran Jawa Timur Surabaya
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ANALISIS PROFITABILITAS PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Anik Yuliati
Jurnal Penelitian Administrasi Publik Vol 1 No 4 (2019): Public Administration Journal of Research
Publisher : Prodi Ilmu Administrasi Negara Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/paj.v1i4.35

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Perputaran Kas, Perputaran Piutang, dan Perputaran Persediaan terhadap Profitabilitas Perusahaan Makanan dan Minuman yang go public di Bursa Efek Indonesia Tahun 2015-2018.Data yang diperoleh dalam penelitian ini diperoleh dari Laporan Keuangan tahunan perusahaan Makanan dan Minumanyang dipublikasi di Indonesian stock exchange (IDX). Sampel yang digunakan sebanyak 15 perusahaan makanan dan minuman yang terdaftar di BEI periode 2015-2018. Jenis data yang digunakan adalah data sekunder. Metode analisa yang digunakan dalam penelitian ini dengan analisis regresiberganda, uji hipotesis yaitu koefisienddeterminand, uji F dan uji t.Hasil penelitian ini menunjukkan bahwa Perputaran Kas tidak memberikan kontribusi dalam menentukan tingkat Profitabilitas, Perputaran Piutang tidak memberikan kontribusi pada Profitabilitas, Perputaran Persediaan tidak memberikan kontribusi dalam menentukan tingkat Profitabilitas.
ANALISIS KUALITAS PRODUK PADA PT. SUNGAI BUDI Anik Yuliati
Jurnal MEBIS (Manajemen dan Bisnis) Vol 5 No 2 (2021): Desember 2020
Publisher : UPN "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/mebis.v5i2.144

Abstract

: Penelitian ini bertujuan untuk mengetahui penerapan biaya kualitas dan pengaruhnya dalam upaya perbaikan kualitas pada PT. Sungai Budi, seberapa efektif pelaksanaan pembiayaan kualitas yang dapat di lihat dari kualitas suatu produk yang dihasilkan dalam proses produksi Data yang digunakan adalah data sekunder yaitu data yang diperoleh dari laporan biaya kualitas dan laporan penjualan selama empat tahun dari PT.Sungai Budi di Malang. Variabel bebas yang digunakan adalah biaya pencegahan, biaya penilaian, biaya kegagalan internal dan biaya kegagalan eksternal sedangkan variabel terikatnya adalah kualitas produk dengan menggunakan teknik purposive sampling. Analisis yang digunakan adalah analisis regresi linier berganda. Hasil analisis regresi linier berganda menyimpulkan bahwa biaya pencegahan secara parsial tidak berpengaruh signifikan terhadap kualitas produk, biaya penilaian secara parsial tidak berpengaruh signifikan terhadap kualitas produk, biaya kegagalan internal secara parsial berpengaruh signifikan terhadap kualitas produk dan biaya kegagalan eksternal secara parsial tidak berpengaruh signifikan terhadap kualitas produk, sehingga hipotesis penelitian yang menyatakan bahwa biaya pencegahan, biaya penilaian, biaya kegagalan internal dan biaya kegagalan eksternal mempunyai pengaruh yang signifikan terhadap tingkat kualitas produk, tidak teruji kebenarannya karena hanya variabel biaya kegagalan internal yang secara parsial berpengaruh signifikan terhadap kualitas produk.
Pengaruh Return on Asset (ROA), Return on Equity (ROE) dan Debt to Equity Ratio (DER) terhadap Harga Saham pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2018-2020 Krismayanto Ragil Saputro; Anik Yuliati
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.423

Abstract

This study examines the effect of Return On Assets, Return On Equity and Dept to Equity Ratio on the stock prices of food and beverage sector companies listed on the Indonesia Stock Exchange due to fluctuations in shares in these companies. This research is a quantitative type using secondary data in the form of company financial statements which are accessed through the official website of the Indonesia Stock Exchange (IDX) idx.co.id. The population in this study is the food and beverage sector companies listed on the Indonesia Stock Exchange with a total of 30 companies in the 2018-2020 period. The sampling method in this study was carried out by purposive sampling. Based on the results of panel data regression analysis using SPSS software, the research results obtained that partially Return On Assets did not affect stock prices, Return On Equity (ROE) had a positive and significant effect on stock prices and Debt to Equity Ratio (DER) partially did not have a positive effect. significant to the Share Price. While simultaneously Return On Assets, Return On Equity and Dept to Equity Ratio together have a significant positive effect on stock prices
PENGARUH AKUNTABILITAS, TRANSPARANSI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KINERJA KEUANGAN UMKM DI KABUPATEN KEDIRI Hari Purwanti; Anik Yuliati
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (891.167 KB) | DOI: 10.31955/mea.v6i3.2355

Abstract

Tujuan dalam penelitian ini adalah untuk menguji pengaruh akuntabilitas, transparansi dan kompetensi terhadap kinerja keuangan UMKM di Kabupaten Kediri. Sampel dalam penelitian ini adalah pelaku UMKM yang telah memiliki izin yang berada di Kabupaten Kediri dengan teknik pengambilan sampel menggunakan metode probability sampling dengan teknik simple random sampling dengan menggunakan rumus slovin didapatkan jumlah sampel sebanyak 70 mahasiswa. Sedangkan teknik pengumpulan data dalam penelitian ini menggunakan angket yang terdiri atas beberapa pertanyaan secara tertulis yang diajukan kepada responden dan teknik analisis yang digunakan dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan menggunakan Statistical Package for Social Science (SPSS). Hasil analisis membuktikan bahwa terdapat pengaruh positif dan signifikan akuntabilitas, transparansi dan kompetensi terhadap kinerja keuangan UMKM di Kabupaten Kediri, hasil ini membuktikan bahwa akuntabilitas, transparansi dan kompetensi sangat dibutuhkan dalam meningkatkan kinerja keuangan UMKM di Kabupaten Kediri.
PENGARUH E-COMMERCE DAN MATA KULIAH SISTEM INFORMASI AKUNTANSI TERHADAP PENGAMBILAN KEPUTUSAN BERWIRAUSAHA MASA PANDEMI COVID-19 Titania Indahsari; Anik Yuliati
Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi) Vol 6 No 3 (2022): Edisi September - Desember 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (708.448 KB) | DOI: 10.31955/mea.v6i3.2356

Abstract

Tujuan dalam penelitian ini adalah untuk menguji pengaruh e-commerce dan mata kuliah sistem informasi akuntansi terhadap pengambilan keputusan berwirausaha masa pandemi Covid-19. Sampel dalam penelitian ini adalah semua mahasiswa program studi akuntansi Universitas Pembangunan Nasional “Veteran” Jawa Timur angkatan 2018 sebanyak 224 mahasiswa. Teknik pengambilan sampel dalam penelitian ini menggunakan metode probability sampling dengan teknik simple random sampling dengan menggunakan rumus slovin didapatkan jumlah sampel sebanyak 70 mahasiswa. Sedangkan teknik pengumpulan data dalam penelitian ini menggunakan angket yang terdiri atas beberapa pertanyaan secara tertulis yang diajukan kepada responden dan teknik analisis yang digunakan dalam penelitian ini menggunakan Analisis Regresi Linier Berganda dengan menggunakan Statistical Package for Social Science (SPSS). Hasil analisis membuktikan bahwa terdapat pengaruh positif dan signifikan e-commerce dan mata kuliah sistem informasi akuntansi terhadap pengambilan keputusan berwirausaha masa pandemi Covid-19. Hasil ini membuktikan bahwa dengan kehadiran e-commerce dan mata kuliah sistem informasi akuntansi dapat menumbuhkan minat mahasiswa untuk berwirausaha di masa pandemi Covid-19 sebagai alternatif untuk bisa survive di masa pandemi.
Analisis Penerapan Sistem Informasi Akuntansi Atas Prosedur Pembayaran Utang Jangka Pendek Kepada Supplier PT BSM Aulia Wanda; Anik Yuliati
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.398

Abstract

The purpose of this study is to evaluate the implementation of accounting information systems, especially short-term debt payment procedures to suppliers at PT Bondi Syad Mulia. This research was conducted by conducting observations, interviews, and documentation with research subjects. The Ministry of Finance handles debt payments and establishes regulations that must be followed by businesses and suppliers starting from the moment they receive cash or invoices from suppliers, submit payments, to pay off debts in cash. This is done to facilitate the payment process. The results of this study show that PT Bondi Syad Mulia, a supplier, has made good debt payments using an accounting information system. However, there are some problems: the supplier is late in making the exchange and forgetting to provide supporting documents for debt payment, such as tax invoices and purchase orders. As a result, the Company was delayed in paying suppliers.
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.
Co-Authors Aulia Wanda Celsy Indrawati Eriza Nabila Maharani Fadhilla Fuad Rifany Hari Purwanti Khiftia Rachmah Hidayah Khoirun Nisa Intan Nurani Krismayanto Ragil Saputro Maulina Alfindy Pegi Aprisyah Riski Meilinawati Syamsul Huda Titania Indahsari Zhieren Adziqa As’ad