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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Agregat: Jurnal Ekonomi dan Bisnis Jurnal Ilmiah Raflesia Akuntansi Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital JIPkM Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management
Herlin Herlin
Universitas Dehasen Bengkulu
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Public Health Social Sciences Other

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Journal : journal of indonesian management

 1 
Break Even Point Analysis in Determining Profit in Pempek RR Pagar Dewa Business Bengkulu City Deka Putri; Karona Cahya Susena; Herlin Herlin
Journal of Indonesian Management Vol. 1 No. 2 (2021): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i2.117

Abstract

The purpose of this study was to determine the application of BEP as a profit planning tool for Pempek RR Pagar Dewa. The data collection method used is documentation, while the data analysis is qualitative and quantitative using Break Even Point (BEP) analysis. The results of the research and discussion show that the BEP in 2016 amounted to 5,902 pempek or Rp 46,896,551 with a contribution ratio of 28.8% and a business profit level of 24.26% and a margin of safety level of 84.26%. In 2017 there were 5,196 pieces of pempek or Rp 41,212,121 with a contribution ratio of 32.7% and a business profit rate of 28.5% and a margin of safety of 87.17%. And in 2018 there were 4,683 pempek items or Rp. 36,756,756 with a contribution ratio of 36.3%, a safety level or margin of safety of 89.59% and a business profit level of 32.52%. And in 2019 there were 4,622 pempek items or Rp. 36,756,756 with a contribution ratio of 36.77%, a level of security or a margin of safety of 90% and a business profit level of 33.09%.
Internal Control System Analysis of Cash Receiving at Adeeva Hotel, Bengkulu City Neli Puspita Sari; Sulisti Apriani; Herlin Herlin
Journal of Indonesian Management Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i3.155

Abstract

The purpose of this study is to determine the internal control system for cash receipts at Hotel Adeeva Bengkulu City, especially cash receipts from cash sales. Data collection tools were carried out by means of documentation and unstructured interviews. The analytical method used is comparative analysis comparing the theory put forward by Mulyadi Hotel Adeeva Bengkulu City regarding the cash receipt internal control system. The results of this study indicate that the internal control analysis of cash receipts at the Adeeva Hotel, Bengkulu City, is not good enough because there is still no separation of functions and there is an overlap between the existing functions of the front office. The authorization system and recording procedures at the Adeeva Hotel in Bengkulu City are inadequate, because there is a one-way system where the front office still has dual duties as seen from the reception of guests and supervises payments at the cashier. Employ competent Adeeva Hotel, Bengkulu City, has conducted training for new employees and conducted a fairly strict employee selection before being accepted as employees
The Influence of Governance, Leverage and Financial Distress on Profit Management (Case Study at State-Owned Banking Service Companies Listed on the IDX) Arise Meijulni; Ahmad Soleh; Herlin Herlin
Journal of Indonesian Management Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i3.156

Abstract

Governance is a series of processes that affect the management and control of a banking service company. Leverage is a source of funds that have fixed costs with the aim of increasing profits. Financial distress is financial difficulty. Profit management is managing income and expenses to get a net profit. The purpose of this study is to identify the influence of governance, leverage, and financial distress on profit management in state-owned companies listed on the Indonesia Stock Exchange (IDX). The technique of collecting data is the most strategic step in research, because the main purpose of research is to get data. The results of this study indicate that the t statistical test shows that governance has a positive and insignificant influence on profit management because the significance value is> 0.05, while leverage and financial distress have a positive and significant influence because the significance value is <0.05.
The Effect of Information Technology and Understanding of Government Accounting Standards on the Quality of Financial Reports at the Marine and Fishery Services Bengkulu Province Tia Suriyenti Putri; Oni Yulianti; Herlin Herlin
Journal of Indonesian Management Vol. 1 No. 4 (2021): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i4.315

Abstract

The purpose of this study was to examine the effect of information technology and understanding of Government Accounting Standards on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service. The sampling procedure used in this study is non-probability with purposive sampling technique, namely employees related to financial statements. Based on these criteria, the sample in this study was 30 employees at the Bengkulu Province Marine and Fisheries Service. Data collection methods using questionnaires and data analysis used is multiple linear regression, coefficient of determination and hypothesis testing. The regression results show a positive influence between information technology and understanding of Government Accounting Standards on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service because the regression direction has a positive direction, namely Y = 2.062 + 0.436X1 + 0.670X2 + 5,504. Information technology has a significant effect on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service, because the significant value of 0.005 is smaller than 0.05. Understanding of Government Accounting Standards has a significant influence on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service because the significant value of 0.000 is smaller than 0.05. Information technology and understanding of Government Accounting Standards jointly have a significant effect on the quality of financial reports at the Bengkulu Province Marine and Fisheries Service because the significant value of 0.000 is smaller than 0.05. The coefficient of determination of R square is 0.603. This means that information technology and understanding of Government Accounting Standards affect the quality of financial reports by 60.3% while the rest (100-60.3% = 43.3%) is influenced by other causal factors not examined in this study..
Co-Authors Abdul Rahman Adhitya Yuspitara Ahmad Soleh Arise Meijulni Arnita Anggraini Deka Putri Elen Novita Maharani Empon Tri Ayu Fatma Mulia Ida Anggriani Ida Nur Safitri Karona Cahya Susena Lena Elfianty Lensa Odios Marlinda Sari Maya Roma Monika Ahmelia Neli Puspita Sari Ondi Fernando Oni Yulianti Oni Yulianti Penti Safitri Rika Wulandari Rina Trisna Yanti Sefty Aulia Sulisti Afriani Tia Suriyenti Putri Yesi Noti Anggraini Yudi Irawan Abi Yusni Octavia Batu Bara