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All Journal EL-MUHASABA Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri EKONOMIS : Journal of Economics and Business Referensi : Jurnal Ilmu Manajemen dan Akuntansi Arthavidya Jurnal Ilmiah Ekonomi PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara International Journal of Accounting & Finance in Asia Pasific Reviu Akuntansi, Keuangan, dan Sistem Informasi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Adri Putra Nugraha
Accounting Department Faculty Of Economics And Business Brawijaya University, Jl. M.T. Haryono 165 Malang No Telepon:08123352564, Emai:manunggal102@yahoo.com No Telepon:08566109909, Email:putra_adri@yahoo.com
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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AUDIT OPERASIONAL FUNGSI PRODUKSI UNTUK MENILAI EFISIENSI DAN EFEKTIVITAS PT WIJAYA KARYA BETON PASURUAN (Studi pada PT. Wijaya Karya Beton Pasuruan) Hakim, Khalishah Putri; Nugraha, Adri Putra
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

Penelitian ini bertujuan untuk mengetahui fungsi produksi untuk menilai efisiensi dan efektivitas yang berjalan pada PT Wijaya Karya Beton Pasuruan. Selain itu juga untuk mengetahui kekuatan dan kelemahan yang ada dalam proses produksi. Peneliti juga memberikan saran dan rekomendasi kepada perusahaan untuk perbaikan masa mendatang berdasarkan keadaan yang ada. Audit operasional fungsi produksi ini dilaksanakan dengan menggunakan metode studi kasus. Studi kasus ini dilaksanakan dengan cara melakukan beberapa tahapan audit yang terdiri dari survei pendahuluan, review dan pengujian pengendalian manajemen dan pengujian terinci.Berdasarkan hasil penelitian yang telah dilakukan, PT Wijaya Karya Beton Pasuruan telah memiliki prosedur dan melaksanakan fungsi produksi dengan baik. Akan tetapi, terdapat pula kelemahan – kelemahan yang terjadi yaitu pengelolaan bahan baku dan sistem penerimaan bahan baku yang menyebabkan terhambatnya proses produksi. Selain itu kurangnya pengawasan oleh kepala divisi produksi sehingga menyebabkan terjadinya pengerjaan ulang karena adanya produk yang gagal maupun cacat. Kurangnya perkiraan dan prediksi perusahaan mengenai kenaikan bahan baku juga menjadi kendala dalam pelaksanaan fungsi produksi yang ada di PT Wijaya Karya Beton Pasuruan. Oleh karena itu diperlukan evaluasi mengenai kinerja dari karyawannya dalam menyeleksi bahan baku yang datang dari pemasok, dan melak ukan perhitungan dengan seksama mengenai kemungkinan kenaikan harga dari pemasok. Perusahaan juga sebaiknya mengevaluasi kinerja dari pemasok agar tidak terjadi keterlambatan bahan baku yang dapat menghambat proses produksi. Kata kunci: Audit Operasional, Audit Operasional Fungsi Produksi, Fungsi Produksi, Prosedur Audit, Audit Manajemen
ANALYSIS OF THE POTENTIAL AND CONTRIBUTE TO THE ENTERTAIMENT TAX ORIGINAL RECEIPT OF REGIONAL REVENUE Dewi, Adis Berliana; Nugraha, Adri Putra
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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The purpose of this research is to determine the potential of entertainment tax which is owned by Batu City and know how big contribution to the entertainment tax Local Revenue. This research used quantitative descriptive method..  The  data  collection  techniques  are  interviews,  observation, documentation and study of literature. This result indicate that the potential of the entertainment tax in Batu very big, but the potential was decreasing from 2012 until 2014 because entertainment tariff had been set with smaller rate. However, when viewed in terms of the potential number of visitors, it has increased every year. Based on the research there is a quite big discrepancy between realization of entertainment tax with a potential entertainment tax. This is evidenced by the percentage difference between realization and potential of the entertainment tax amounted to 58,17%. This result showed the conclusion that the potential tax revenue Entertaiment in Malang did not reflect its true potential, therefore the Department of Revenue need to optimizing Entertaiment Tax receipts of Malang for local revenue to be increased.   Keywords:   Potential   Entertainment   Tax,   Entertainment   Tax   Contributions, Original Receipt of Regional Revenue
Analisis Tingkat Kesehatan Bank Dengan Menggunakan Pendekatan RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital) (Studi pada PT. Bank Mandiri, Tbk Periode 2011-2013) Pratiwi, Novanda Anggra; Nugraha, Adri Putra
Jurnal Ilmiah Mahasiswa FEB Vol. 3 No. 2
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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This research aims to determine the health of PT. Bank Mandiri Tbk in the period 2011-2013  that  was  measured  by using RGEC  approach  (Risk  Profile,  Good Corporate   Governance,   Earnings,   Capital).   This   research   is   quantitative descriptive research that using secondary data. The results of this study showed that the condition of PT. Bank Mandiri, Tbk is generally healthy, although there are some assessment aspects that are still in fairly good health level. Risk Profile on credit risk aspects, as measured by NPL ratio showed good condition, and market risk aspects as measured by IRR ratio also showed fairly good condition, and liquidity aspects as measured by LDR, LAR, and CR showed good condition. Good Corporate Governance consists of 11 assessment aspects that the total value of the composite are categorized as good. Earnings were measured by using ROA and NIM, this two ratios showed a high profitability level and are categorized in excellent condition. Capital were measured by CAR, the value of this ratio hang on excellent condition. The healthy condition reflects that the bank is able to manage  its  management  properly,  so  it  can  support  the  development  of  its business  and  can  anticipate the  changes  in  economic conditions  and  banking industry.   Keywords: bank health level, RGEC approach.
UPAYA PENINGKATAN LITERASI KEUANGAN ANGGOTA POKDARWIS “DEWI JEPANG” MELALUI PELATIHAN KEUANGAN DI DESA JERU KECAMATAN TUMPANG KAB MALANG Nugraha, Adri Putra; Fitriasari, Rizka; Firdaus, Rizalnur
Jurnal Likhitaprajna Vol 7 No 2 (2023)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v7i2.582

Abstract

Financial management is an important aspect in managing tourism business, however, the members of Dewi Jepang Pokdarwis in Jeru Village, Malang Regency have limited understanding and skills in financial management for tourism micro-enterprises. This can impact the implementation of transparency and accountability principles in financial management and reduce stakeholder trust in Pokdarwis' performance. Therefore, a financial literacy training was conducted as a participatory community service activity aiming to improve the knowledge and capacity of Pokdarwis members in managing tourism business finances. The training was planned using a participatory approach by actively involving Pokdarwis as partners from planning, implementation to evaluation. Training materials covering basic concepts to financial analysis were developed based on partners' direct input to match the needs of micro-scale tourism financial management. The training was implemented interactively through lectures, case studies, group discussions and practices over 2-3 days. Evaluation showed the training significantly improved participants' understanding, as the percentage of participants scoring above 80% increased from initial 15% to majority 16 people or 80%. Monitoring and regular mentoring after training were also conducted to assess implementation and potential improvements. It is expected this training can enhance Pokdarwis' financial management performance and empower local community's economic potential.
Penguatan Keuangan Rumah Tangga sebagai Pertimbangan Persepuluhan dan Proporsi Kebutuhan Jemaat Kategorial Janda HBKP Malang fitriasari, rizka; Nugraha, Adri Putra; Firdaus, Rizalnur
Jurnal Likhitaprajna Vol 8 No 1 (2024)
Publisher : FKIP Universitas Wisnuwardhana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v8i1.583

Abstract

The desire of members of the Widow Women category in presenting their income needs to be proportionately allocated so that household needs are still met. The purpose of this community service activity aims to open the categorical insights of Widowed Women in implementing the proportion of their income to meet their needs and fulfill their tithe offerings. This broader insight is also needed to strengthen the church's internal management in terms of finances. The consistent level of tithe offering contributes to the strength of the church in meeting its operational needs, and also meeting the spiritual needs of Christians in giving expressions of gratitude for the sustenance given by God Almighty. The community service method is carried out using classical simulations in terms of managing the proportion of ideal household needs so that tithing can be fulfilled. The results of this activity show that widows in the community of widowed mothers HKBP Malang in general seek their income in the allocation of church tithes
Latar Belakang Pendidikan CEO, Pengalaman CEO dan Kinerja Perusahaan (Studi Pada Perusahaan yang Terdaftar di Indeks LQ45, Indonesia) Abimanyu, I Wayan Pradnya Sena; Nugraha, Adri Putra
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1402

Abstract

This study aims to determine the effect of the CEO expertise (with the proxies of educational background and experience) on company performance (with the proxies of return on assets (ROA), return on equity (ROE), and dividend payout ratio (DPR)). This study employs quantitative method, in which the data are analyzed by multiple linear regression. The samples include companies listed in the LQ45 index of the Indonesia Stock Exchange for the 2016-2019 period. The results of the study exhibit that the CEO educational background affects ROA and ROE, except DPR. It is suggested that further studies consider not only educational background and experience but also work relations and gender, and use other performance assessment indicators such as PBV.
Co-Authors Abimanyu, I Wayan Pradnya Sena Adis Berliana Dewi Akie Rusaktiva Astuti, Vina Sri Choirunnikmah, Dinis Dewi, Adis Berliana Ervin Permatasari Fadliana, Qisthin Afifa Fathanudin, Muhammad Firdaius, Rizalnur Hakim, Khalishah Putri Khalishah Putri Hakim Noorlailie Soewarno Novanda Anggra Pratiwi Permatasari, Ervin Pratiwi, Novanda Anggra Putri, Kezya Aninditha Rizalnur Firdaus Rizka Fitriasari Robiah, Siti Wardatul Saraswati, Devi Ayu Siti Wardatul Robiah