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All Journal Eksistansi IJEBD (International Journal Of Entrepreneurship And Business Development) Journal of Economic, Management, Accounting and Technology (JEMATech) International Journal of Research in Vocational Studies (IJRVOCAS)
Sulaiman Sulaiman
Politeknik Negeri Sriwijaya
Aerospace Engineering Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Mechanical Engineering Social Sciences Other

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PROYEKSI BIAYA PERSEDIAAN BAHAN BAKU KANTONG SEMEN DENGAN METODE ECONOMIC ORDER QUANTITY Rizky Nofatriani; Siska Aprianti; Sulaiman Sulaiman; Rita Martini
EKSISTANSI Vol. 10 No. 01 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

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Abstract

This study aims to analyze management of the cost control of inventory of bag raw materials and frequency orders with EOQ methods, ReOrder Point and Safety Stock at PT Semen Baturaja (Persero), Tbk. For handling costs of supplies there is inefficiencies of costs raw material bags PCC 50 Kg. Inefficiencies borne by the company is quite material, seen from the many types of raw materials. ReOrder Point in 2018 for booking planning and accurate purchase of raw materials is 78,493 and for 2019 of 75,493 units, the Safety Stock of 2018 and 2019 was obtained for 156,986 and 150,658. The simulation results in the next 5 (five) years for 12 raw materials and the helper material is projected in 4 plant there will be an additional stock cost of Rp 1.065.269.485, while the projection of spare parts for 1,000 materials will be an additional supply fee of Rp 17,754,491,417.
Rekomendasi Penentuan Harga Pokok Produksi Berbasis Activity Based Costing Rita Martini; Monicha Safira Chaerunisa; Sarikadarwati Sarikadarwati; Kiagus Zainal Arifin; Sulaiman Sulaiman
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 5 No 2 (2022): Agustus
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v5i2.2068

Abstract

Memperhitungkan harga pokok produksi yang akurat sangat diperlukan untuk mengetahui dan menentukan perolehan laba yang optimal dalam setiap penjualan produk. Salah satu alternatif perhitungan tersebut menggunakan metode Activity Based Costing (ABC). Penerapan metode ini akan mampu memperbaiki mutu pengambilan keputusan, memungkinkan manajemen melakukan perbaikan aktivitas secara terus menerus untuk mengurangi biaya overhead, serta memudahkan dalam penentuan biaya relevan. Dalam penentuan harga jual setiap produk, Depot Bunga FAR hanya berdasarkan taksiran harga tertentu tanpa adanya perhitungan yang pasti terkait selisih antara harga jual dan harga pokok. Data dikumpulkan dengan cara observasi dan wawancara. Dengan menggunakan ABC, hasil perhitungan yang didapat lebih akurat karena memasukkan semua jenis variabel dalam menentukan harga pokok produksi sehingga diharapkan laba yang dapat dihasilkan dari produksi lebih maksimal.
Impact of the Village Fund Policy on Community Economic Empowerment during the Covid-19 Pandemic Rita Martini; Zulkifli Zulkifli; Sulaiman Sulaiman; Kartika Rachma Sari; Sukmini Hartati; Tri Anggun Pratiwi
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 6 No 2 (2023): March 2023
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v6i2.2169

Abstract

Purpose: The goal of this study is to determine the effectiveness of village budget policies in community economic empowerment during the Covid-19 pandemic by analyzing the implementation of village funds. Design/methodology/approach: The data was analyzed using qualitative descriptive analysis with village leaders and officials. Findings: According to the findings of this study, the implementation of the village fund policy in Pangkul village during the Covid-19 period went off without a hitch. The allocation of village fund budgets in empowering economic communities in Pangkul village was quite effective. People in Pangkul Village were educated on the Covid-19 pandemic. Practical implications: Pangkul Village has also developed a new program, namely a resilient village, in order to keep its community stable and maintained in the face of the Covid-19 pandemic. Paper type: Research paper
Components Affecting Changes in Gross Profit and Net Profit Initiation Rita Martini; Sulaiman Sulaiman; Kartika Sari; Kella Sauky; Sukmini Hartati
International Journal of Research in Vocational Studies (IJRVOCAS) Vol. 3 No. 1 (2023): IJRVOCAS - April
Publisher : Yayasan Ghalih Pelopor Pendidikan (Ghalih Foundation)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53893/ijrvocas.v3i1.169

Abstract

Financial problems are one of the very vital problems for the company in the development of business in all companies. The evaluation carried out by the company must begin with analyzing each data on the financial statements by comparing the post per post or period one with another. This evaluation uses the analysis of financial statements. Gross profit or profit is one of the main goals of the company in exploring its activities. The management always plans the amount of profit each period, which is determined through the targets to be achieved. The purpose of this study is to analyze and find out the causes of changes in gross profit and changes in net profit by comparing the income statements on CV. Mag Wilab Indonesia. The author uses secondary data, namely income statement. The final result analysis technique shows the causes of changes in gross profit and changes in net income with a comparison of three consecutive years. The results of the analysis using this comparison are that there is a change in gross profit marked by a decrease in gross profit in 2020 and an increase in gross profit in 2021. In addition, the next result is a decrease in net profit 2020 and 2021.
Co-Authors Kartika Rachma Sari Kartika Sari Kella Sauky Kiagus Zainal Arifin Monicha Safira Chaerunisa Rizky Nofatriani Sarikadarwati Sarikadarwati SISKA APRIANTI, SRI HARTATY, INDRA SATRIAWAN Sukmini Hartati Tri Anggun Pratiwi Zulkifli Zulkifli