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All Journal Jurnal Sosio Ekonomika Bisnis Jurnal Pendidikan Ekonomi (JUPE) Jurnal Edukasi Universitas Jember Ekuitas: Jurnal Pendidikan Ekonomi Jurnal Promosi Pendidikan Ekonomi JPG (Jurnal Pendidikan Geografi) Manajemen Pendidikan JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial Briliant: Jurnal Riset dan Konseptual Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Majalah Pembelajaran Geografi Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Ilmiah Profesi Pendidikan International Journal of Multidisciplinary: Applied Business and Education Research Jurnal Pengabdian dan Edukasi Sekolah (Jubaedah) Edunomia : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Pengabdian Kepada Masyarakat JOMPA ABDI: Jurnal Pengabdian Masyarakat Journal of Artificial Intelligence and Digital Business Education Journal: Journal Educational Research and Development PANDITA: Interdisciplinary Journal of Public Affairs Ekuitas Jurnal Pnedidikan Ekonomi Jurnal Pengabdian Kepada Masyarakat
Sri Kantun
Fakultas Keguruan Dan Ilmu Pendidikan, Universitas Jember
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Journal of Artificial Intelligence and Digital Business

 1 
The Pricing Evaluation Using The Cost-Plus Pricing Method at CV Macarindo Berkah Group in Jember District Tiara, Tiara; Maulidia, Yulinar; Kantun, Sri
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 2 No. 1 (2023)
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v2i1.52

Abstract

This study aims to evaluate the determination of the selling price using the cost-plus pricing method on CV Macarindo Berkah Group with existing standards. This research is evaluative and the data collection method used in this study is a document. The data analysis method used in this study is evaluative analysis. The components assessed in this study are the completeness of cost classification based on the main function in the company, based on the relationship with something being financed, based on the relationship with the level of activity, and the completeness of the selling price stages using the cost-plus pricing method. Based on the 14 components evaluated, 9 components comply with the standard. Components that have not been carried out are the classification of costs based on their relationship to something being financed, the absence of ROI (Return Of Investment), cost classification, and income statement. The suitability level of setting the selling price using the cost-plus pricing method at CV Macarindo Berkah Group shows that it is following existing standards with a conformity level of 64.28%. The suitability of setting the selling price seen from the percentage results shows the criteria of "Appropriate". A discrepancy of 35.72% can be replaced with a similar function.
Efficiency of Working Capital Use at PT Industri Jamu Dan Farmasi Sido Muncul, Tbk in 2019-2021 Tyana, Bella Eka; Kantun, Sri; Tiara, Tiara
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 2 No. 1 (2023)
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v2i1.97

Abstract

This study aims to determine the efficiency of working capital use at PT Industri Jamu dan Farmasi Sido Muncul, Tbk in 2019-2021. This research uses a descriptive method with a quantitative approach. Data collection by using secondary data document methods. The data analysis method used is by calculating the ratio of working capital turnover, receivables turnover and inventory turnover. The results showed that the efficiency of using working capital of PT Industri Jamu dan Farmasi Sido Muncul during 2019-2021 in terms of the ratio of working capital turnover, receivables and inventory was included in the less efficient criteria. The working capital turnover ratio shows that the turnover frequency is less than the efficiency standard of industrial enterprises, which is 6 times the turnover. The receivables turnover ratio shows an average frequency below the efficiency standard of 15 times and the average life of receivables can be collected much longer than the standard life of receivables which is 25 days, while inventory turnover shows a turnover frequency result of less than the standard efficiency of 20 times with the average life of inventory can be sold much longer than the standard inventory life of 19 days.
Co-Authors Aina Nadhirah Fatin Aisa Nur Fitri Akbar, Yugo Ferdian Ali Ahmad Farhan Anna Widayani Arum Setyowati Asni Maulina, Lingga Aylincia Excelina Yofeigo Ayu Pipih Lestasi Ayu Putri Septiana Ayuningtyas, Rada Bambang Suyadi Bela Fista Agustina Billy Poncho Gustiawan Dessy Nur Ilhamidya Desy Andri Tri Palupi Devi Wahyuni Lugita Dewi Anjar Sari Dewi Fatimah Diah Widyastuti Diska Pramita Djoko Widodo Dwi Herlindawati Dwi Herllindawati Dwi Lestari Dyah Ananda Melaguhti Elan Artono Nurdin Elviana Damayanti Era Iswara Pangastuti Eri Novalinda Evi Wahyu Wulansari Fahmi Arif Kurnianto Fergi Diarta Fitri Ayu Winarni Hety Mustika Ani Hofidhotul Aulia Ida Lailatul Musyarrofah Ilham Akbar Solichin Imro’atul Hasanah Irmadatus Sholekhah Jefri Rieski Triyanto Jefri Rieski Triyanto Joko Widodo Laila Said Nadiah Lenia Wahyu Permatasari Lisana Oktavisanti M Lisana Oktavisanti Mardiyana Lusia Septina Endita M. Ainul Fadlol M. saiful Rizal M. Yuhdi Yuhdi Maulidia, Yulinar Mohammad Hekam MUH LIS Muhammad Fajar Septarianto Mujib, Muhammad Asyroful Mukhamad Zulianto Mukhammad Zulianto Nadia Isnaini Nia Saputri Nilam Mazidah Nur Laila Ulva Nur Wulan Nurmala Tiara Asih Pamungkas, Lingkar Priya Darmawan Pudjo Suharso Puspa Rosita Sari Puspitasari, Indri Aini Putri Sukma I'anatunnisa Putriana Chusnul Khotimah Raras Siswandini ASP Retna Ngesti Sedyati Retna Ngesti Sedyati, Retna Ngesti Rinda Sukma Ningrum Rio Ariyanto rizki, sella rosyidah rosyidah S Sukidin Sahrul Ginanjar Sarah Anandia Shafira Sedyati, Retna Ngesti Sedyati Siti Halimatus Sa'dia Siti Mukharomah Siti Nailatur Rohmah Slamet Agus Wahyudi Sri Astutik St. Afifatul Khoiriyah Sutrisno Djaja Tiara Tiara - -, Tiara - Tiara Tiara Tiara Tiara Tiara Tiara Tiara Tiara Tiara, Tiara Titin Kartini Tyana, Bella Eka Wahyu Eka Meidyanti Widayani, Anna Winarni, Fitri Ayu Wiwin Hartanto Woro Mulyaningsih Wulandari, Sasi Suci Yayuk Sri Rahayu Budiawati