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All Journal IKRA-ITH EKONOMIKA International Journal of Multidisciplinary Research and Literature (IJOMRAL)
Railis, Hendra
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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BUDGET ANALYSIS AS ONE OF THE PLANNING TOOLS AND PRODUCTION CONTROL Railis, Hendra
International Journal of Multidisciplinary Research and Literature Vol. 1 No. 2 (2022): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.295 KB) | DOI: 10.53067/ijomral.v1i2.15

Abstract

A developing company must have a goal so that activities within the company can achieve these goals. It is necessary to have a plan accompanied by effective control. One tool that can meet the planning and control needs is a budget because the budget is formal and systematic rather than the exercise of management responsibilities in planning, coordination, and oversight. This study aims to determine the role of the budget as a means of planning and controlling production and to find out the application of the budget to the "Bahana Donut" home industry in City X. The type of approach in this research is the descriptive research method approach in case studies. The data analysis model in this study is to collect sales volume in 2018-2020. From this analysis, the results obtained that: (1) the home industry "Bahana Donut" in City X has an advantage in producing donuts every year because this donut entrepreneur has not made a budget for production activities, to overcome this problem, the home industry "Bahana Donut" "City X requires the role of the budget as a means of planning and controlling production. (2) The production budget for donuts in 2021 is 39670 with a budget for wheat raw materials of 13223.64 Kg and a budget for purchasing wheat raw materials of Rp. 92,894,760, the budget for raw materials for sugar is 22003.94 Kg, and the budget for purchasing raw materials for sugar is Rp. 13,230,840, the budget for raw materials for eggs is 1101.97 Kg. The budget for purchasing raw materials for eggs is Rp. 13,227,960, the budget for raw materials for butter is 2203.94 Kg, and budget for purchasing raw materials for butter is Rp. 22,401,800, the budget for raw materials for oil is 3305.91 Kg, and the budget for purchasing raw materials for oil is Rp. 39,703,320
Analisis Faktor-faktor Yang mempengaruhi Kualitas Audit (Studi Empiris Pada Kantor Akuntan Publik Di Jakarta Timur) Railis, Hendra; Ponam, Reizy; Muksin, Abdullah
IKRAITH-EKONOMIKA Vol. 8 No. 2 (2025): IKRAITH-EKONOMIKA Vol 8 No 2 Juli 2025
Publisher : Universitas Persada Indonesia YAI

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Abstract

Penelitian tentang pengaruh kompetensi, independensi, dan profesionalisme auditor terhadap kualitas audit bertujuan mengetahui dan menganalisis pengaruh kompetensi, independensi, dan profesionalisme auditor terhadap kualitas audit. Penelitian dengan tipe kausal komparatif ini, menggunakan metode pengumpulan data melalui observasi dan penyebaran kuisioner kepada 75 auditor sebagai responden atau sampel yang bekerja di kantor akuntan public di wilayah Jakarta Timur. Analisis data menggunakan multivariate analysis dengan uji regresi berganda dibantu dengan software SPSS Ver. 25.0. Hasil penelitian ini menemukan variabel kompetensi, Independensi dan Profesionalisme baik sercara parsial maupun bersama-sama berpengaruh terhadap kualitas audit. Namun ketiga variabel independent tersebut hanya memiliki kontribusi pengaruh sebesar 0,213 atau 21,3% terhadap kualitas audit. Sedangkan variabel yang paling dominan berpengaruh terhadap kualitas audit adalah variabel independensi auditor.
Co-Authors Muksin, Abdullah Ponam, Reizy