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Menakar Kelayakan Bisnis Kripik Lidah Buaya Risxa Ayu Anggreani; Laily Nurjanah; Tia Masherly Berlianna; Siti Mudzalifah; Tatanka Rizky Adinugroho; Hendra Dwi Prasetyo
Jurnal Manajemen dan Bisnis Vol 18 No 4 (2021)
Publisher : Universitas Pendidikan Nasional

This research aims to find out whether or not the business of the Aloe Vera Kripik Business is produced by Alove.it team. The non-financial feasibility aspects used in the analysis of this research are aspects of production and marketing. As for the financial aspects used, namely payback period analysis tools, Net present value, Internal Rate of Return, and Profitability Index, to determine whether an effort is worth doing. The results obtained in this study that the Aloe Vera Kripik Business Alove.it from the results of the production aspects of this Alove.it business is declared feasible because the location is on the roadside, strategically profitable, and easily accessible to consumers, the technology used is cutting-edge and the manufacturing process is simple. From the marketing, aspect is stated quite well and decent, with high-quality products, affordable prices, and make good use of the role of social media where everyone can more easily buy it, the breadth of distribution reach, and advertise offered by the owner is enough to make consumers familiar with this product. In terms of finances shown that this Aloe Vera Kripik Business is said to be worth developing because the value results are above the minimum standard of investment. By generating Payback period for 21 days, net present value of Rp 2,284,416.5, Profitability Index value of 26.8%, and, Internal Rate of Return of 56%.

Rasio Profitabilitas dan Penilaian Kinerja Keuangan UMKM Laily Nurjanah; Tia Masherly Berlianna; Risxa Ayu Anggreani; Siti Mudzalifah; Tatanka Rizky Adinugroho; Hendra Dwi Prasetyo
Jurnal Manajemen dan Bisnis Vol 18 No 4 (2021)
Publisher : Universitas Pendidikan Nasional

This study analyzed the financial performance of MSME (Micro, Small and Medium Enterprises) Alove.it by using profitability ratio analysis. Methods of research using quantitative descriptive method. The type of data used for this research is secondary data. This study uses the financial statements of MSME ( Micro, Small, and Medium Enterprises) Alove.it with the period of October 2021 – November 2021. The performance can be judged as good or less good based on the results of the analysis reports on its finances. According to Harahap (2008:216), there are several financial analysis techniques that can be used to assess a company, one of them using the ratio analysis method. The technique used in this analysis is a technique of financial ratio analysis. The results showed in the month of October to November, Gross Profit Ratio decreased by 2%. However, it can still cover business expenses and also generate a net profit for the business. Overview of the months of October and November the Net Profit Margin of 42%. Overview in October and November decline in ROA by 38 % to 21 % and in October and November decline in ROE by 38% to 21%.

Implementasi Sistem Bagi Hasil dan Perlakuan Akuntansi Pembiayaan Mudharabah Studi Kasus KSPPS Muamalah Berkah Sejahtera Surabaya Retno Wijayanti; Hendra Dwi Prasetyo
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 2 No. 3 (2022): Mei 2022
Publisher : CV ODIS

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

Economic development that uses sharia principles has overgrown. This research aims to identify the procedures for mudharabah financing and profit-sharing through mudharabah contracts at KSPPS Muamalah Berkah Sejahtera Surabaya based on PSAK No. 105. In conducting research at KSPPS Muamalah Berkah Sejahtera Surabaya. The data analysis used was descriptive qualitative analysis. The study results stated that the Muamalah Berkah Sejahtera Financing Savings and Loan Cooperative had implemented the financing process well. KSPPS Muamalah Berkah Sejahtera Surabaya has shown relatively good performance in recognizing, presenting, and presenting financial statements following PSAK No. 105 when conducting mudharabah financing activities.

PENERAPAN PROGRAM ACCURATE DALAM PENGENDALIAN PERSEDIAAN BARANG TERHADAP PENYAJIAN LAPORAN KEUANGAN PT. GO CLEAN INDONESIA Rini Christinawati Siahaan; Hendra Dwi Prasetyo
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 2 No. 1 (2021): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v2i1.61

Di era globalisasi saat ini, penggunaan sistem informasi memiliki kepentingan yang sangat penting dalam fungsi persediaan. Banyak perusahaan jasa, dagang, atau manufaktur yang memakai sistem informasi online. Penelitian yang dilakukan penulis adalah perusahaan jasa. Hampir sebagian besar perusahaan jasa bukan bergerak dalam jasa murni, dalam arti ada produk barang yang menyertai penghantaran jasa tersebut. Persediaan jasa yang ada adalah persedian pelengkap jasa itu sendiri, baik berupa manusia sebagai mahluk hidup maupun mesin-mesin, barang-barang atau perlengkapan lainnya yang menyertai penghantaran layanan atau jasa. Berbeda dengan perusahaan dagang dan perusahaan manufaktur yang persediaannya diolah sedemikian rupa menjadi produk yang dapat dipasarkan. Tetapi bukan berarti perusahaan tidak memiliki laporan persediaan. Sistem akuntansi yang dipakai di PT. Go Clean Indonesia adalah program Accurate Software.Tetapi penulis memperhatikan masih banyak masalah yang terjadi pada pengelolaan persediaan barang jasa (inventaris) yaitu lebih tepatnya di departemen gudang PT. Go Clean Indonesia. Sistem kerja bagian administrasi gudang masih berantakan sehingga menyebabkan kesalahan dalam proses penginputan barang di program Accurate Software. Maka dari itu penulis menerapkan suatu sistem kerja terutama dalam proses pengelolaan barang jasa (inventaris) menggunakan aplikasi Accurate Software dengan benar sehingga laporan yang disajikan sesuai dengan fisik yang ada

PENGARUH HERDING DAN OVERCONFIDENCE TERHADAP KEPUTUSAN INVESTASI: Studi Pada Nasabah Emas Kantor Pegadaian Ungaran Ria Restu Daniati; Hendra Dwi Prasetyo
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2022): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v3i1.92

An investment decision is a program or a procedure to allocate an asset into an investment activity, where the investment activity can provide income in the form of profit by having a non-pendding age for the future, therefore the investment decision must be decided carefully, because it has a high risk. The behavior of investors to consider an investment decision often overcomes many cyclological impulses such as social factors and cognitive factors that have investor treatment change iraisonal. This research has been carried out to analyze the harassing and overdonfidence of the decisions of gold investais with the object of researching the sub-branch of unharan. There are ninety-six people who have gold savings from the Unharan Sub-Branch Pawnshop. Sampling researchers using accidental sample techniques. The data analysis techniques used by this study are validity test, reliability test, classical assumption test and hypothesis test

ANALISIS STRATEGI PEMASARAN DALAM UPAYA MENINGKATKAN PENJUALAN PADA USAHA MAKARONI KRIUKZZ Rizqi Putra Ramadhan; Ovin Liviana Bela; Hendra Dwi Prasetyo
Jurnal Bina Bangsa Ekonomika Vol. 15 No. 1 (2022): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v15i1.153

The writing of this article was made with the aim of knowing what marketing strategies are used by Kriukzz business actors in increasing sales. In this study using a qualitative descriptive approach. The types and sources of data in writing this article are taken from primary data and secondary data. The analysis method used is descriptive analysis, where the marketing strategy refers to the concept of Marketing mix and uses SWOT analysis. Based on the analysis carried out in increasing the sales of this kriukzz macaroni using the 4P marketing mix and SWOT analysis (strengths, weaknesses, opportunities, threats). The results of this study can determine the implementation of the 4P marketing mix marketing strategy and SWOT method analysis in an effort to increase sales of Kriukzz products

ANALISIS LAPORAN KEUANGAN PENJUALAN PADA USAHA MAKARONI “KRIUKZZ” Fahmi Syahrian; Rizqi Putra Ramadhan; Dena dwi Rohmagin; Nur Alfi Faroha; Ovin Liviana Bela; Hendra Dwi Prasetyo
Jurnal Bina Bangsa Ekonomika Vol. 15 No. 1 (2022): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v15i1.154

In writing accounting statements in the field of business which on actually simple, but always doing business always applying the rules that apply in the administration of existing financial standards. The Indonesian Agency of Accountants already has SAK-EMKM which was established in early 2018 this broken up business actors to compile financial statement. Writing this article aims to compile financial reports on the Student Entrepreneurship Program in the Makaroni Kriukzz business based on SAK_EMKM. In writing this article used qualitative, where the conclusions of article tell that PKM on in it KRIUKZZ business. In can be said result in financial statements on PKM it the Kriukzz business consist of financial statements, profit and loss statements and notes on financial statements

Application In Activity Based Costing (ABC) Calculation of Home Development Cost Hendra Dwi Prasetyo; Kusuma Adi Rahardjo; Iman Supriadi; Nindya Kartika Kusmayati; Moh Wahib
Ilomata International Journal of Tax and Accounting Vol 1 No 4 (2020): October 2020
Publisher : Yayasan Ilomata

Activity based costing (ABC) is an improved system of the traditional one. This system is calculating costs that provide accuracy and relevance in allocating overhead costs. This system has an overall cost tracking compared to traditional systems. This research uses a descriptive method of case study approach, which can describe the existence of a variable, symptom or condition. Using this method adjusts the ability to answer the problem under study and hopes to be able to provide clear results and answers. The results of the calculation of housing construction cost using the ABC system on housing in Sidoarjo are able to describe results more accurately and do not cause distortion of costs.

Menakar Kelayakan Bisnis Kripik Lidah Buaya Risxa Ayu Anggreani; Laily Nurjanah; Tia Masherly Berlianna; Siti Mudzalifah; Tatanka Rizky Adinugroho; Hendra Dwi Prasetyo
Jurnal Manajemen dan Bisnis Vol 18 No 4 (2021)
Publisher : Universitas Pendidikan Nasional

This research aims to find out whether or not the business of the Aloe Vera Kripik Business is produced by Alove.it team. The non-financial feasibility aspects used in the analysis of this research are aspects of production and marketing. As for the financial aspects used, namely payback period analysis tools, Net present value, Internal Rate of Return, and Profitability Index, to determine whether an effort is worth doing. The results obtained in this study that the Aloe Vera Kripik Business Alove.it from the results of the production aspects of this Alove.it business is declared feasible because the location is on the roadside, strategically profitable, and easily accessible to consumers, the technology used is cutting-edge and the manufacturing process is simple. From the marketing, aspect is stated quite well and decent, with high-quality products, affordable prices, and make good use of the role of social media where everyone can more easily buy it, the breadth of distribution reach, and advertise offered by the owner is enough to make consumers familiar with this product. In terms of finances shown that this Aloe Vera Kripik Business is said to be worth developing because the value results are above the minimum standard of investment. By generating Payback period for 21 days, net present value of Rp 2,284,416.5, Profitability Index value of 26.8%, and, Internal Rate of Return of 56%.

Rasio Profitabilitas dan Penilaian Kinerja Keuangan UMKM Laily Nurjanah; Tia Masherly Berlianna; Risxa Ayu Anggreani; Siti Mudzalifah; Tatanka Rizky Adinugroho; Hendra Dwi Prasetyo
Jurnal Manajemen dan Bisnis Vol 18 No 4 (2021)
Publisher : Universitas Pendidikan Nasional

This study analyzed the financial performance of MSME (Micro, Small and Medium Enterprises) Alove.it by using profitability ratio analysis. Methods of research using quantitative descriptive method. The type of data used for this research is secondary data. This study uses the financial statements of MSME ( Micro, Small, and Medium Enterprises) Alove.it with the period of October 2021 – November 2021. The performance can be judged as good or less good based on the results of the analysis reports on its finances. According to Harahap (2008:216), there are several financial analysis techniques that can be used to assess a company, one of them using the ratio analysis method. The technique used in this analysis is a technique of financial ratio analysis. The results showed in the month of October to November, Gross Profit Ratio decreased by 2%. However, it can still cover business expenses and also generate a net profit for the business. Overview of the months of October and November the Net Profit Margin of 42%. Overview in October and November decline in ROA by 38 % to 21 % and in October and November decline in ROE by 38% to 21%.

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