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Analysis Of Merchandise Inventory Control Using Eoq, Rop, Ss Methods At Raffa Bengkulu Fruit Store Yusni Octavia Batu Bara; Ida Anggriani; Herlin Herlin
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 2 (2023): Desember
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i2.1524

Raffa's Fruit Shop Business is a shop that distributes merchandise which operates in the fruit sector. Among the various methods available, the methods used are the EOQ, ROP, and Safety Stock methods. This research aims to analyze fruit inventory control using the EOQ, ROP, SS method at the Raffa Fruit Shop, Bengkulu City. The data analysis used is descriptive qualitative, namely a research method to determine variable values without making comparisons. The results of this research show that the required quantity of merchandise for 1 period is 671,159 Kg, the economical purchase amount or EOQ is 24,291 Kg, the Purchase Frequency is 28 orders. Reorder Point or reorder point is 40,197 Kg, and Safety Stock or safety stock is 392.81 Kg.

Efficiency Analysis Of Shrimp Cultivation In Kaur District (Case Study Of South Kaur District) Ondi Fernando; Karona Cahya Susena; Herlin
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 1 (2021): JANUARI
Publisher : Penerbit Jurnal Indonesia

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

The purpose of this study is to determine the partial and simultaneous influence of the area of ponds, seedlings, feed, medicines, and labor on the efficiency of shrimp farming in Kaur Regency.Type of quantitative descriptive research. Purposive sampling method using saturated sampling method and data analysis method used is multiple linear regression analysis method with SPSS.The results of this study are the value of R Square (Detremination) of 0.17. Variable area of pond does not affect the efficiency of vannamei shrimp aquaculture in South Kaur Sub District shown with a significant value (0.763)> level of significance (α = 0.05). Seed variable did not affect the efficiency of vannamei shrimp farming in South Kaur Sub District indicated by a significant value (0.977)> of the level of significance (α = 0.05). Variable feed did not affect the efficiency of vannamei shrimp farming in South Kaur Sub District indicated by a significant value (0.958)> level of significance (α = 0.05). Drug variables did not affect the efficiency of vannamei shrimp farming in South Kaur Sub District is indicated by a significant value (0.651)> level of significance (α = 0.05). Labor variable does not affect the efficiency of vannamei shrimp farming in South Kaur Sub District significant value (0.778)> level of significance (α = 0, 05). Simultaneously or together variables of pool area, seedlings, feed, medicine, and labor have no influence on the efficiency of vannamei shrimp farming in South Kaur Sub District indicated by a significant value of 0.994> level of significance (α = 0.05 ).

Internal Control System Analysis of Cash Receiving at Adeeva Hotel, Bengkulu City Neli Puspita Sari; Sulisti Apriani; Herlin Herlin
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.108

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.

Analysis of Financial Distress Using Altman Methode (Z-score) in Bank Umum Milik Negara (BUMN) Empon Tri Ayu; Ida Anggriani; Herlin Herlin
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 4 (2021): OKTOBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i4.185

The purpose of this study was to analyze bankruptcy using the Altman (Z-Score) method at State-Owned Commercial Banks (BUMN). The results showed that PT. BRI (Persero) Tbk with a condition that is not bankrupt or healthy in 2015 and 2016 the Z-score is 3,404 and 3,341. In 2017 the Z-score is 2,099, in 2018 it is 1,901 and in 2019 it is 2,057 which means it is included in the gray area (it is in growth zone). PT. BNI 46 (Persero) Tbk in 2015 obtained a Z-score of 4.213, meaning that it is not in a state of bankruptcy or health. In 2016 the Z-score was 1.622, 2017 was 1.702, in 2018 it was 1.578 and in 2019 it was 1.388, this means it is included in the gray area (in the growth zone). PT. Bank Mandiri (Persero) Tbk, in 2015 obtained a Z-score of 1,985, in 2016 was 2,074, in 2017 it was 1,914, in 2018 it was 1,818 and in 2019 it was 1,943, this means it is included in a gray area or in a growth zone. PT. BTN (Persero) Tbk in 2015 obtained a Z-score of 1.659, meaning it is included in the gray area (in the growth zone). In 2016 the Z-score was 0.932, 2017 was 0.962, 2018 was 0.835 and 2019 is 0.912, this shows that PT. BTN (Persero) Tbk has the potential to go bankrupt.

Factors Affecting Taxpayer Compliance in Paying Natural and Building Taxes (Study in Datar Lebar II Village, Lungkang Kule District, Kaur Regency) Elen Novita Maharani; Ida Anggriani; Herlin Herlin
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 4 (2021): OKTOBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i4.187

The purpose of this study is to find out whether income affects taxpayer compliance in paying land and building taxes (Study in Datar Lebar II Village, Lungkang Kule District, Kaur Regency). To find out whether awareness affects taxpayer compliance in paying land and building taxes (Study in Datar Lebar II Village, Lungkang Kule District, Kaur Regency). c. This is to find out whether the quality of service affects taxpayer compliance in paying land and building taxes (Study in Datar Lebar II Village, Lungkang Kule District, Kaur Regency). Based on the results of this study it is concluded that there is an effect of income (X1) on taxpayer compliance (Y) based on the results of the tsig test for variable income (X1) is 0.021, the calculated value is compared with the α value of 0.05 with a significant level of 0.021 < 5% for the income variable (X1) means that Ha is accepted and Ho is rejected, which means that there is an effect of income (X1) on taxpayer compliance (Y). There is an effect of awareness (X2) on taxpayer compliance (Y) based on the results of the t-test for the awareness variable (X2) which is 1.589 the value of the tcount when compared with the t-table of 1.6991. because tcount <ttable (1.589 <1.6991) with a significant level of 0.023> 5%, then Ha is rejected and Ho is accepted, which means the effect of awareness (X2) on taxpayer compliance (Y). There is an effect of service quality (X3) on audit quality (Y) based on the results of the t-test for the service quality variable (X3) which is 0.763, the value of the t-count when compared with the t-table of 1.6991 because tcount <ttable (0.763 <1.6991) with a significant level of 0.042 <5%, then Ha is accepted and Ho is rejected, which means that the effect of service quality (X3) on audit quality (Y).

Analysis of Internal Control System of Trade Goods in Minang Motor Sport Stores Bengkulu City Fatma Mulia; Oni Yulianti; Herlin Herlin
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 4 (2021): OKTOBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i4.191

The research objective was to determine the internal control system for merchandise inventory at the Minang Motor Sport Store, Bengkulu City. The data collection method in this study is to use the interview method. The analytical method used is descriptive analysis with a comparative type. The results showed that there was no match between Mulyadi's (2016: 488) theory and the conditions that occurred at the Bengkulu City Minang Motor Sport Shop for organizational elements, because according to Mulyadi's theory, physical inventory counting had to be carried out by a special committee formed apart from warehouse employees. . Meanwhile, what happened at the Minang Motor Sport Store, Bengkulu City, the physical count was carried out directly by the warehouse department. For the elements of the authorization system and the recording procedure of the conformity and discrepancy between Mulyadi's theory (2016: 488) and the Minang Motor Sport Store in Bengkulu City, the discrepancy is in the list of physical inventory count results signed by the chairman of the physical inventory counting committee and the recording of the physical inventory count results is recorded. the correctness of the physical counting card that has been verified. There is compatibility between Mulyadi's (2016: 488) theory with the Minang Motor Sport Store in Bengkulu City for elements of healthy practice, because at the Minang Motor Sport Store, Bengkulu City, the physical counting of merchandise inventory cards has been numbered sequentially, inventory checking has been carried out twice by the department. inventory counters and subsequently by inventory checkers.

Analysis Of Stock Control Of Raw Materials Of Dzohir Noodles In Bengkulu Monika Ahmelia; Herlin Herlin; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.370

This study aims to analyze the stock inventory control of Mie Dzohir's raw materials in Bengkulu. The analytical method used is Economic Order Quantity (EOQ), Reorder Point (ROP), Total Inventory Cost (TIC) and Safety Stock (SS). The results showed that to meet the raw material needs of 91,375 kg during the research period, from January 2020 to December 2020 (12 months), the number of economical purchases/EOQ of wheat flour raw materials that had to be made by the Mie Dzohir factory in Bengkulu was as much as 5,372 kg for each order with a purchase frequency of 17 times for a period from January 2020 to December 2020. Reorders or reorder points (ROP) can also be determined, namely reordering should be done when 345 kg of inventory is in warehouse, with a lead time of 1 days so as not to hamper the company's production process. The total inventory cost (TIC) can also be determined, namely the total cost of raw material inventory of Rp. 3.572.188, - therefore, it can save on inventory costs of Rp. 1.051.697,- .Safety stock (SS) of 95 kg which must be in the warehouse, this is intended therefore, there is no shortage of wheat flour raw materials if there is a delay in the delivery of raw materials.

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

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

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

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.

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