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All Journal ACI (Acta Cardiologia Indonesiana) Jurnal Kreativitas PKM Manuju : Malahayati Nursing Journal Jurnal Keperawatan Komprehensif (Comprehensive Nursing Journal) Journal of Nursing Care Jurnal Penelitian Pers dan Komunikasi Pembangunan Jurnal Pembangunan Nagari Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks Jurnal Kesehatan Bakti Tunas Husada Jurnal Cendekia Ilmiah Jurnal Manajemen FE-UB
Hendrawati Hendrawati
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Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Implementasi Penerapan SAK EMKM Pada UMKM Kuliner Di Kelurahan Sukapura Jakarta Utara Hendrawati Hendrawati; Defania Ayu Pramesti Wibowo; Agustian Burdah; Asep Saefurahman; Merliyana Merliyana
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.7611

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) merupakan salah satu jenis usaha yang saat ini berkembang pesat di Indonesia. Khususnya UMKM di bidang usaha perdagangan. UMKM mempunyai peranan penting dalam perekonomian di Indonesia karena mampu mendorong dan meningkatkan perekonomian secara berkelanjutan dan berkesinambungan. Mendukung perkembangan UMKM dalam penyusunan laporan keuangan, pemerintah menerbitkan Standar Akuntansi Khusus Entitas Mikro, Kecil dan Menengah (SAK EMKM) yang merupakan bentuk sederhana dari Standar Akuntansi Umum. Penelitian ini menggunakan metode kualitatif dengan teknik wawancara langsung kepada 15 pelaku UMKM di kawasan Sukapura Jakarta Utara, yang bertujuan untuk mengetahui apakah UMKM di Sukapura Jakarta Utara sudah menerapkan SAK EMKM dalam pelaporan keuangannya. Dari hasil penelitian yang dilakukan terhadap UMKM bidang usaha perdagangan di kawasan Sukapura Jakarta Utara, menunjukkan bahwa laporan keuangan yang disusun dan disajikan oleh UMKM bidang usaha perdagangan di kawasan Sukapura Jakarta Utara masih sangat sederhana dan sederhana. tidak mematuhi peraturan yang berlaku. Hal ini disebabkan karena sumber daya manusianya belum begitu paham tentang apa itu laporan keuangan dan SAK EMKM serta para pelaku UMKM belum paham apa itu laporan keuangan untuk mengelola pemasukan dan pengeluaran usahanya, yang mereka tahu hanya mencari keuntungan saja, tidak memperhitungkan. biaya-biaya lain dan pajakpajak yang timbul. diterima dan pencatatan akuntansi berdasarkan SAK EMKM tidak terlaksana karena tidak adanya pengawasan dari pihak yang berkepentingan. Penerapan laporan keuangan sesuai SAK EMKM menyajikan laporan keuangan yang terdiri dari tiga komponen yaitu laporan posisi keuangan, laporan laba rugi dan catatan atas laporan keuangan.
Analisis Pengendalian Persediaan Bahan Baku Dengan Metode Eoq ( Economic Order Quantity ) Pada Pt. Inti Kiat Alam Hendrawati Hendrawati
Jurnal Manajemen FE-UB Vol. 5 No. 1 (2017)
Publisher : Fakultas Ekonomi Universitas Borobudur

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Abstract

Supplies a great effect on the cost aspects of a company. If a company has too much inventory it will be very detrimental because it requires huge investment costs, but the lack of supplies also will have an impact on the production process, so it can be detrimental to the company. This research was conducted at PT. IntiKiatAlam. PT. IntiKiatAlam is a company engaged in the field of herbal medicine. The focus of this research is only in analisisi raw material inventory control method EOQ (Economic Order Quantity).This study using Economic Order Quantity (EOQ) to determine the optimal amount of inventory. With this method it can be known how many orders are fixed and when to book return and maximum inventory. This study uses data Wenny honey inventories of raw materials in 2014. The calculation of the total cost of inventory before EOQ, - and based on the results of inventory planning with EOQ method, the application method EOQ, PT. IntiKiatAlam tips to optimize the amount of inventory, the total cost and the production process. Keywords: Economic Order Quantity, inventory, production processes.
ANALISIS HUBUNGAN KARAKTERISTIK PERUSAHAAN DENGAN PEMILIHAN METODE DEPRESIASI : PENERAPAN PSAK NO. 16 (AKTIVA TETAP) DAN PSAK NO. 17 (AKUNTANSI PENYUSUTAN) Hendrawati Hendrawati
Jurnal Manajemen FE-UB Vol. 1 No. 2 (2014)
Publisher : Fakultas Ekonomi Universitas Borobudur

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Abstract

This study aimed to test the significant relationship between the size of the company, company profiles and industry types with depreciation methods. The sarnple in this.tudy is a publicly traded company that is listed on the Jakarta Stock Exchange (JSE) as many as 63 companies. The method used in this study is aimed at sampling (purposive sampling), one type of sampling aims (purposive sampling) used in this study was a purposive sample (judgment sampling). Collecting data using secondary sources (books, journals, and other literature that is still associated with the title). Contingency coefficient or Contingency Coefficient (C) is used to test the hypothesis and the results showed that (1) there is no significant relationship bet-ween firm size variable with variable depreciation method, (2) there is no significant relationship between the variables of company profiles with variable depreciation method, and (3) there is no significant relationship between the variable types of industries with variable depreciation method.    Keywords: company size, company profiles, industry types, methods of depreciation.
PENGARUH CAPITAL ADEQUACY RATIO (CAR), QUICK RATIO, RASIO BIAYA OPERASIONAL TERHADAP PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON EQUITY (ROE) PADA BANK KONVENSIONAL DI INDONESIA PERIODE 2010 - 2014 Hendrawati Hendrawati
Jurnal Manajemen FE-UB Vol. 6 No. 2 (2018)
Publisher : Fakultas Ekonomi Universitas Borobudur

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Abstract

This study aims to examine the effect of Capital Adequacy Ratio (CAR), Quick Ratio, Operational Cost Ratio on Operating Income (BOPO), and the Non-Performing Loan (NPL) ratio to Return on Equity (ROE) partially and simultaneously. The type of research used is associative research. The method used in this study is panel data estimation method, simple linear regression, and multiple linear regression. The data sources used in this study are secondary data in the form of financial statements of 10 conventional banks obtained from 2010 to 2014. The samples in this study were 10 conventional banks. The sampling technique in this study was purposive sampling where samples were taken based on the reasons for clear criteria. The data analysis technique used in this study is panel data estimation method, simple linear regression, and multiple linear regression. To test the significance of the regression coefficient using the t-test and F-test with significance (sig) of 5%. Processing data using Eviews 09.00. The results of this study indicate that the Capital Adequacy Ratio (CAR), Quick Ratio, Operational Cost Ratio to Return on Equity (ROE) because of Fcount> Ftable (5.42E + 27> 2.45) and Fstatistic significance value (Fcount) <0.05 (0.000000 <0.05). The results of this study also show that Capital Adequacy Ratio (CAR) has a partially significant effect on Return on Equity (ROE), Quick Ratio has a partially significant effect on Return on Equity (ROE), Operational Cost Ratio to Return on Equity (ROE), and The Non Performing Loan (NPL) ratio has a partially significant effect on Return on Equity (ROE) where the tstatistic significance value (tcount) for each of the independent variables is <0.05 (0.0000 <0.05).
Co-Authors Aat Sriati Afnuhazi, Ridhyalla Agustian Burdah Asep Saefurahman Dede Rina Defania Ayu Pramesti Wibowo Efri Widianti Elfrida Ratnawati Ermayanti Ermayanti Iceu Amira Iceu Amira Indra Maulana Lucky Zamzami Lupita Sari Merliyana Merliyana Nita Fitria Nursyirwan Effendi, Nursyirwan Restuning Widiasih Ruby Anggara Pratama Sukma Senjaya Zainal Arifin