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ANALISIS PENERAPAN PENCATATAN DAN PENILAIAN PERSEDIAAN BARANG DAGANG MENURUT PSAK NO 14 PADA CV DANDY BROTHERS KOTA BENGKULU Andini Utari Putri; Vhika Meiriasari; Puspa Djuita; M Setya Pratama
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 13 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v13i1.2227

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan metode pencatatan dan penilaian persediaan barang dagangan pada CV Dandy Brothers Kota Bengkulu. Penelitian ini menggunakan data sekunder berupa observasi (pengamatan) dan dokumentasi berupa persediaan dan laporan keuangan pada CV Dandy Brothers. Hasil penelitian menunjukkan bahwa CV Dandy Brothers metode yang digunakan sudah sesuai dengan PSAK No 14 dimana perusahaan tersebut telah melakukan pencatatan persediaan dengan menggunakan metode perpetual. Sedangkan untuk metode penilaian persediaan barang dagangannya dengan menggunakan metode average (rataa-rata).
SOSIALISASI CARA PEMBUKUAN LAPORAN KEUANGAN SEDERHANA BAGI PELAKU UMKM PADA TOKO SEMBAKO DI DESA ALAI SELATAN KECAMATAN LEMBAK, KABUPATEN MUARA ENIM Salsabilah Pratami; Yeni Yeni; Shafiera Lazuarni; Andini Utari Putri
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 3 (2022): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i3.10389

Abstract

ABSTRAKDesa Alai Selatan, Kecamatan Lembak, Kabupaten Muara Enim adalah desa yang mayoritas penduduknya merupakan pelaku UMKM dan membuka usaha toko sembako. Permasalahan utama yang dihadapi oleh pemilik usaha toko sembako di Desa Alai Selatan yaitu keterbatasan pengetahuan dan wawasan yang dimiliki dalam manajerial usaha terkait penyusunan laporan keuangan. Maka dari itu tujuan pengabdian ini adalah membantu meningkatkan kemampuan para pelaku UMKM untuk melakukan pembukuan yang sederhana dan mudah di mengerti. Metode yang digunakan dalam pelaksanaan pengabdian pada masyarakat di Desa Alai Selatan ini yaitu metode pendekatan dengan melakukan sosialisasi cara membuat pembukuan laporan keuangan sederhana kepada toko sembako sekitar desa. Hasil dari kegiatan yang dilakukan adalah pelaku usaha menyatakan bahwa mengimplementasikan pembukuan pada usaha memberikan efek positif dan sangat penting untuk digunakan bagi usaha agar dapat mengetahui cara menghitung laba atau rugi usaha dan mengukur kemampuan bisnis usaha. Kata kunci: desa alai selatan; pembukuan sederhana; pencatatan keuangan ABSTRACTSouth Alai Village, Lembak District, Muara Enim Regency is a village where the majority of the population is MSME actors and opens a basic food shop business. The main problem faced by the owner of the basic food shop business in the village is related to the limited knowledge and insight possessed in business management related to the preparation of financial reports. therefore the purpose of this service is to help improve the ability of MSME actors to do simple and easy-to-understand bookkeeping. The method used in the implementation of community service in Alai Selatan Village is an approach method by conducting socialization on how to make simple financial statement bookkeeping to basic food shops around the village. The result of the activities carried out is that business actors state that implementing bookkeeping in businesses has a positive effect and is very important for businesses to use in order to know how to calculate business profits or losses and measure business business capabilities. Keywords: south alai village; simple bookkeeping; financial records
PELATIHAN LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA WARUNG SEMBAKO DESA ALAI SELATAN KECAMATAN LEMBAK Dela Rizky Amalia; Shafiera Lazuarni; Andini Utari Putri; Yeni Yeni
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 3 (2022): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i3.10390

Abstract

ABSTRAKDesa Alai Selatan Kecamatan Lembak merupakan desa yang mayoritas pengusaha Mikro dan Menengah yang belum mempunyai skill di bidang Finance khusunya  laporan keuangan. Oleh karena itu Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada masyarakat dan Usaha Mikro Kecil dan Menengah (UMKM) di Desa Alai Selatan agar mampu menyusun laporan keuangan sederhana agar para pedagang kecil sembako memahami manfaat yang dapat diperoleh sehingga dapat mengoptimalkan potensi pendapatan mereka. Adapun metode kegiatan ini dilakukan dengan memberikan penyuluhan dan sekaligus pendampingan secara langsung kepada Warung sembako di Desa Alai Selatan Kecamatan Lembak . Hasil pengabdian masyarakat ini ditandai dengan antusias dan kemampuan pedagang dalam menerima materi dan mampu melakukan praktek untuk mencatat laporan arus kas, inventarisasi modal, inventarisasi hutang, buku pemasukan, pengeluaran, dan Jenis laporan keuangan.  Hasil kegiatan ini sangat bermanfaat bagi Pedagang Sembako di desa Alai Selatan, Kecamatan Lembak. Kata kunci: laporan keuangan; inventarisasi modal; inventarisasi hutang; buku pemasukan; pengeluaran dan jenis laporan keuangan ABSTRACTSouth Alai Village, Lembak sub-district is a village where the majority of Micro and Medium entrepreneurs do not have skills in the field of Finance, especially cash flow reports. Therefore, this Community Service Activity aims to provide assistance to the community and Micro, Small and Medium Enterprises (MSMEs) in South Alai village to be able to compile simple financial reports so that small basic food traders understand the benefits that can be obtained so that they can optimize their income potential. The method of this activity is carried out by providing counseling and at the same time direct assistance to basic food stalls in South Alai  village, Lembak sub-district. The results of this community service are marked by the enthusiasm and ability of traders to receive material and be able to practice to record capital inventories, debt inventories, income books, expenses, and types of financial reports. The results of this activity are very useful for basic food traders in South Alai village, Lembak sub-district. Keywords: financial statements; capital inventory; debt inventory; income books; expenses and types of financial statements.
PELATIHAN CARA MENINGKATKAN PENDAPATAN MELALUI PEMANFAATAN FACEBOOK SEBAGAI ALTERNATIF PENJUALAN PADA PEDAGANG SEMBAKO DI DESA ALAI SELATAN Lidiya Paramita; Andini Utari Putri; Yeni Yeni; Shafiera Lazuarni
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 3 (2022): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i3.10388

Abstract

ABSTRAKDesa Alai Selatan terletak di Kecamatan Lembak Kabupaten Muara Enim merupakan suatu daerah yang masyarakatnya sebagian besar memiliki pendapatan lewat usaha salah satunya warung sembako.Namun semakin lama tingkat daya saing usaha warung sembako semakin tinggi dikarenakan harga modal didapat dari pihak kedua, posisi warung yang kurang strategis, serta target pasar yang kurang luas karna masih menggunakan sistem konvensional. Sehingga mengakibatkan penurunan profitabilitas pada pendapatan pedagang Desa Alai Selatan. Untuk itu dalam kegiatan pengabdian kepada masyarakat ini akan memberikan pelatihan kepada pedagang untuk mencoba berjualan online dengan menggunakan facebook sebagai alternatif penjualan guna mengembangkan usahanya dan memaksimalkan laba. Metode dalam pengabdian ini adalah metode learning by doing, dimulai dari survey lapangan sampai pada pembelajaran langsung. Setelah kegiatan pengabdian masyarakat ini selesai akan memberikan manfaat bagi para pelaku usaha mikro kecil agar bisa sekaligus memahami apa itu E-commerce yaitu proses pembelian dan penjualan produk maupun jasa secara online dan memanfaatkan jaringan internet yang sudah sangat efisien untuk digunakan sebagai alternatif bisnis. Selain itu para pedagang sembako juga mendapatkan pelatihan cara membuat akun jualan secara gratis pada marketplace facebook dan cara mendesain foto produk yang akan dipasarkan agar menarik serta cara mengimplementasikannya. Kata kunci: pedagang sembako; penjualan; pendapatan; e-commerce; facebook. ABSTRACTSouth Alai Village, located in Lembak District, Muara Enim Regency, is an area where most of the people have income through businesses, one of which is food stalls. , as well as a less broad target market because they still use conventional systems. Thus resulting in a decrease in profitability on the income of traders in South Alai Village. For this reason, this community service activity will provide training to traders to try selling online by using Facebook as an alternative to sales in order to develop their business and maximize profits. The method in this service is the learning by doing method, starting from field surveys to direct learning. After this community service activity is completed, it will provide benefits for micro and small business actors so that they can simultaneously understand what E-commerce is, namely the process of buying and selling products and services online and utilizing the internet network which is already very efficient to be used as an alternative business. In addition, the basic food traders also received training on how to create a sales account for free on the Facebook marketplace and how to design product photos to be marketed to make them attractive and how to implement them. Keywords: grocery traders; sales; income; e-commerce; facebook
EVALUASI AUDIT MANAJEMEN SUMBER DAYA MANUSIA TERHADAP PENINGKATAN KINERJA KARYAWAN PADA PT. CITRA BUMI SUMATERA PALEMBANG Andini Utari Putri
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 9 No 2 (2020): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.258 KB) | DOI: 10.58437/mim.v9i2.35

Abstract

This study aims for this study to determine how the implementation of human resource management audits in improving employee performance at PT Citra Bumi Sumatera Palembang. This study uses primary data and secondary data by collecting data from observations, documentation and interviews. The analysis technique used in this research is descriptive qualitative by analyzing the data conducted by the author, the next step is compiling a list of findings in 2012, 2013, and 2014 in connection with the implementation of human resource management audits which will then be given recommendations for these findings. so that it is expected that it will be used as corrective action and material for improvement. The results of the research conducted showed that the Human Resources Audit conducted by PT. Citra Bumi Sumatera Palembang is relatively good enough and the factors of implementing the orientation and placement functions as well as the factors of implementing the training and development functions have not played a role in improving employee performance.
Pengaruh Harga Dan Kualitas Produk Terhadap Keputusan Pembelian Smartphone Xiaomi Pada Siswa SMKN 1 Lubai Ulu Andini Utari Putri; Puspa Djuita
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 10 No 2 (2021): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.311 KB) | DOI: 10.58437/mim.v10i2.68

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Penelitian ini bertujuan untuk mengetahui pengaruh harga dan kualitas produk terhadap keputusan pembelian smartphone xiaomi pada siswa SMKN 1 Lubai Ulu.Permasalahannya adalah ” Seberapa besar pengaruh harga dan kualitas produk terhadap keputusan pembelian smartphone Xiaomi pada siswa SMKN 1 Lubai Ulu ”. Hasil pengujiannya menunjukkan bahwa harga dan kualitas produk berpengaruh positif dan signifikan terhadap keputusan pembelian, dapat dilihat dari hasil uji dengan alat analisis regresi berganda,dimana persamaan Y = 0,786 + 0,353 X1 + 0,411 X2.artinya disini bahwa nilai harga ( X1) sebesar 0,353 menunjukkan bahwa jika harga naik 1% maka penjualan akan naik sebesar 0,353%,demikian juga dengan kualitas produk ,jika kualitas produk naik sebesar 1 %, maka penjualan akan naik sebesar 0.411%. jadi dapat dipastikan kenaikan harga tidak berdampak buruk terhadap penjualan produk asalkan dibarengi dengan peningkatan kualitas. Demikian juga dengan hasil uji T dan uji F menujukkan hasil yang significan baik variabel harga maupun variabel kualitas berpengaruh terhadap keputusan pembelian.tetapi tidak menutupi kemungkinan keputusan pembelian juga dipengauhi faktor – faktor lain.
ANALISA PENGARUH HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA PERUMAHAN PINANG JAYA PALEMBANG Andini Utari Putri; Puspa Djuita
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 11 No 1 (2022): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.058 KB) | DOI: 10.58437/mim.v11i1.93

Abstract

Increasing business competition in the housing sector has led companies to adopt appropriate marketing strategies so that their businesses can survive and win the competition. This study aims to determine the effect of pricing on consumer purchasing decisions in Palembang Pinang Jaya Housing. This type of research is quantitative with a descriptive approach that is by describing and describing the variables studied and then drawn conclusions. The object of research that becomes the independent variable is the price (X1) and the purchase decision (Y) as the dependent variable. The population in this study were 35 customers in Palembang Pinang Jaya Housing. Sampling in this study uses a saturated sample technique so that the entire population is taken to be the research sample. The instrument test was carried out with the validity and reliability test, the normality test, the hypothesis test and the analysis technique used was a simple regression analysis. The results showed that the price had a significant effect on purchasing decisions at Pinang Jaya Palembang Housing. This can be seen from the research that has been investigated by researchers that shows from the t test results obtained tcount> ttable (1,402> 0.05) then H0 is rejected. meaning that the price has a significant effect on purchasing decisions. Based on the significance value: from the Coefficients table obtained significance of 0.170> 0.05, so it can be concluded that the variable Price (X) influences the purchase decision variable (Y).
Integrasi Model Kesuksesan Adopsi E-Commerce Berbasis Technological Frames of References (TFR) – Knowledge Management (KM) Faradillah Faradillah; Imelda Saluza; Muhammad Fadhiel Alie; Andini Utari Putri
Jurnal Informatika Global Vol 13, No 2
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiig.v13i2.2306

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This study aims to examine several variables supporting the implementation of e-Commerce websites as digital platforms in supporting the business activities of SMEs. Several previous studies have found several variables/factors that support the implementation of e-Commerce with each perspective raised, so that in this study the variables/factors raised are the extraction of all factors from various perspectives and are expected to accommodate different points of view and previous research. Factor extraction is carried out using the Principal Component Analysis (PCA) method using the SPSS 22 Version tool to identify variables/factors from various and various needs, several factors that have components will be extracted and viewed in one category so as to minimize ambiguity factors as e-Commerce Enablers. In this study, data were collected through interviews and online dissemination to Clothing Line Business Actors and staff using digital platform users as many as 75 respondents and obtained some supporting data related to the use of digital platforms in the application of e-Commerce in daily business. Based on the extraction results obtained 5 main drivers that become e-Commerce Enabler based on several models of e-Commerce implementation based on Technological Frames of References (TFR) and Knowledge Management, namely: Organizational Trigger (OT), Environmental Trigger (ET), Individual Intention (II) , Knowledge Aspect and Capability (KAC), and Technology Infrastructure (IT) with each factor with components extracted so as to minimize ambiguity and still accommodate various needs and perspectives.Keywords : Specification Design, Information System, Integrated Document, Rational Unified Process, MASS Cargo
Penerapan Metode Cost Plus Pricing Dalam Keputusan Penentuan Harga Jual (Survey Lambemu Kota Bengkulu) Andini Utari Putri; Vhika Meiriasari; Puspa Djuita
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 13 No. 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v13i2.2684

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This research is a descriptive qualitative research. The type and source of data in this study is qualitative data using secondary data, namely by making observations or observations and documentation in the form of records of production costs needed for calculating the cost of production and calculating the selling price for expenses in 2021. The research method used in this study This is a qualitative method by analyzing by collecting data and the results describe how Lambe Cake applies the cost plus pricing method in setting selling prices through observation and document analysis at Lambe Cake in Palembang City. The calculation of the cost of production is something that needs to be considered in determining the selling price of a product. Calculation of the right and accurate cost of production is something that needs to be done by every company, because without a precise and accurate calculation of the cost of production, the manufacturing company concerned will experience problems in determining the selling price of a product. The costs incurred in the production process will be used as the basis for determining the selling price and usually the company will add the desired profit percentage. One method of determining the selling price, in which all costs or full total costs are added to the profit percentage expected by the company is called the Cost Plus Pricing method. The cost of production in industrial companies consists of raw material costs, direct labor costs and factory overhead costs. In this research conducted at Lambe Cake, Bengkulu City. Lambemu here still uses calculations based on ordinary calculations according to the seller himself and does not take into account the costs associated with non-production. So it has a difference between ordinary calculations and calculations using the cost plus pricing method. By using cost plus pricing, determining the selling price becomes more accurate and precise.
Factors Affecting Interest in Accounting Students As Public Accountants (Empirical Study at Indo Global Mandiri University) Vira Adela; Harsi Romli; Andini Utari Putri
International Journal of Marketing & Human Resource Research Vol. 4 No. 1 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijmhrr.v4i1.984

Abstract

This study aims to investigate the factors that influence the interest of accounting students to become public accountants (empirical study at Universitas Indo Global Mandiri, 2017-2019). The data used in this study are primary data collected through questionnaires. Sampling using a purposive sampling technique obtained 69 respondents. The research method used is simple linear regression analysis. The research results prove that attitudes, subjective norms, and control over behavior had a significant effect on the interest variable of accounting students as public accountants. Furthermore, the results evince that simultaneously attitudes, subjective norms, and control over behavior had a significant effect on the student interest variable to become public accountants