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ANALISIS OPTIMALISASI PERENCANAAN PAJAK PENGHASILAN DALAM RANGKA PENGHEMATAN ARUS KAS KELUAR Iswandir Iswandir
JURNAL MITRA MANAJEMEN Vol 8, No 1 (2016): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v8i1.506

Abstract

ABSTRACT This study aimed to analyze the outflow of savings as a result of optimization ofincome tax planning of the company research method used is descriptive method.This method in accordance with the purpose of this study was to depict or describethe properties of a situation and seek answers to the problems that have beenidentified in parts of the formulation of the problem. The results of this studyshowed that companies need to optimize the planning of income tax on the postsof income and expense, so the taxable income to be paid by the company to besmaller than it should be. After analysis of tax planning by the author based on theRule of Law taxation, companies can save on tax payments in a way that is legal.Keywords: Tax, Income Tax Planning.
ANALISIS PIUTANG USAHA DALAM PENYUSUNAN ANGGARAN PIUTANG PT XYZ Iswandir Iswandir
JURNAL MITRA MANAJEMEN Vol 9, No 1 (2017): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v9i1.496

Abstract

ABSTRACTSales is the core of the company's activities, but sales are not generating cash, generating sales of receivables, and further if the receivables are collectible will be converted into cash. Sales management and billing that will either make healthy company, but if the management of billing generate sizeable loss reserve accounts, the operation of the company would be disrupted. Analysis of sales resulting receivables budget can provide views of future cash receipts will come, so the good management of the budget accounts will provide realization of receivables that exceed the budget itself.XYZ is a manufacturing company, receivables management companies generate receivables loss reserves amounted to 0.78%, with a pattern of acceptable receivables 0.46% sales month, 52% received the next month, 38% received in the next two months, and 9.54% received last month. Keywords: Sales, Account Receivable, budget Accounts
ANALISIS SISTEM PENGENDALIAN INTERN PENJUALAN KREDIT PADA PT XYZ Iswandir Iswandir
JURNAL MITRA MANAJEMEN Vol 12, No 2 (2021): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v12i2.746

Abstract

ABSTRACTThis study aims to analyze the credit sales internal control system at PT XYZ. The research uses an approach approach, with the correlational method. The collection method is qualitative, in the form of primary and secondary data collected through documentation. The internal control system applied to PT XYZ is doing well, the shortcomings are still in the dual position, namely the dual position of the warehouse section with the shipping section, the accounting section with the current billing section. Billing delays are piled up containing the activity of the accounting function at the end of the period. There is no shipping section that can actually be separated from the warehouse, credit and billing sections, so it will be an obstacle in accountability. Keywords: Credit Sales System, Internal Control System.
STRATEGIC MANAGEMENT FUNCTION HUMAN RESOURCES ISWANDIR ISWANDIR
JURNAL MITRA MANAJEMEN Vol 6, No 1 (2014): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v6i1.539

Abstract

AbstractHuman Resources is a central factor in an organization. The shape and purpose of theorganization is made based on a variety of human interests and vision for the implementationof its mission is managed and maintained by humans .. So man is a strategic factor in all theactivities of the institution / organization. Human Resource Management means organizing,taking care of human resources is based on the vision of the company so that organizationalgoals can be achieved at its optimum for Human Resource Management is also part of theManagement Science (Management Science) who ask to manajemn function in theimplementation of planning processes, penrorganisasian, staffing, directing and controlling.Human resource management is a process of dealing with various problems on the scope ofthe employees, servants, laborers, managers and other workers to be able to support theactivities of the organization or company to achieve its intended purpose.
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU DENGAN MODEL SIX SIGMA DALAM PROSES PRODUKSI TALI PADA PT XYZ Safri Safri; Herny Nurhayati; Iswandir Iswandir
JURNAL MITRA MANAJEMEN Vol 14, No 2 (2023): Jurnal Mitra Manajemen
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v14i2.1100

Abstract

This study was conducted to manage raw material inventories based on defectives using the Six Sigma DMAIC (Define, Measure, Analyze, Improve, Control) methodology. Suggestions for implementing quality control are then determined by analyzing the causes of failures in the rope manufacturing process in order to strive for continuous improvement. The definition phase finds the four study objects with the highest error rates based on Critical to Quality (CTQ). During the measurement phase, Pareto charts are used to identify the major defect types in each process and determine the highest production variances. The DPMO probability (defects per million) is then measured and converted to sigma levels. In the analysis phase, the CTQ is analyzed with a Pareto chart and the cause and effect of the problem is analyzed with a fishbone diagram. In the improvement phase, suggestions for improvement are made. Data processing results in a DPMO value, with a Sigma level of 3.1 for the company. The main causes of defects are high engine temperatures, engine damage over time, dirty engine filters, and lack of maintenance. To manage the supply of raw materials for the ropes, he needs a form to keep his SOPs working properly. 
PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (EMKM) PADA USAHA DAGANG TOKO RIZKY BUSANA Tahun 2019 Iswandir Iswandir
JURNAL MITRA MANAJEMEN Vol 12, No 1 (2021): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v12i1.636

Abstract

ABSTRACTWith the existence of SAK EMKM, classic problems such as access to capital facilities from financial institutions have begun to be resolved because the regulation stipulates the expansion of funding and facilitation of banks and non-bank financial service institutions. Banks began to aggressively distribute loans to EMKM. Toko Rizky Busana in its development makes very simple notes because it does not consider financial reports important, reports that are made are only a recap of the amount of cash, accounts receivable, payable and inventory that is calculated at the end of Ramadan. So far, Rizky Busana Shop has not implemented Financial Accounting Standards for Micro, Small and Medium Entities in the recording and preparation of Financial Statements. By recording in accordance with SAK EMKM, it is hoped that in the future the company can access the facilities provided by the government. Keywords: SAK EMKM, Financial Accounting Standards, Financial Statements
HUBUNGAN IKLAN, PENJUALAN PRIBADI, DAN PROMOSI TERHADAP PENGAMBILAN KEPUTUSAN PEMBELIAN KECAP ABC (STUDI KASUS DI WILAYAH RT.13 RW.02 RAWA BUAYA CENGKARENG) Iswandir Iswandir
JURNAL MITRA MANAJEMEN Vol 11, No 1 (2020): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v11i1.399

Abstract

ABSTRACTThis study aims to understand and analyze the influence of advertising, personal selling, and sales promotion toward purchasing decision of ABC sweet soy sauce (case study in RT.13 RW.02 Rawa Buaya Cengkareng Area). The analytical tool used is multiple linear regression with SPSS version 21 statistical software. The sampling technique uses the non probability sampling method by purposive sampling. The population in this study were residents of RT.13 RW.02 Rawa Buaya, Cengkareng. The results showed that advertising variables partially has no significant effect on purchasing decisions of ABC sweet soy sauce known from the sig. 0.319 > 0.05. Personal selling variables partially have no significant effect on purchasing decisions of ABC sweet soy sauce known from the sig. 0.052 > 0.05. Sales promotion variables partially have a significant effect on purchasing decisions of ABC sweet soy sauce known from the sig. 0.000 < 0.05. While, the advertising, personal selling, and sales promotion variables simultaneously had a significant effect on ABC sweet soy sauce purchasing decisions. This is based on the sig. 0.000 < 0.05. From the regression results, it is known that R is 0.771 which means that there is a strong relationship between the variables of advertising, personal selling, and sales promotion of ABC sweet soy sauce purchasing decisions. Meanwhile, the Adjusted R Square value of 0.582 means 58.2% indicates that the independent variable contributes to the influence of the dependent variable. While the remaining 41.8% is influenced by other factors not included in this research model. Keyword: advertising, personal selling, sales promotion, purchasing decision.
HUBUNGAN SISTEM PENGENDALIAN INTERN DAN PARTISIPASI ANGGARAN TERHADAP KINERJA ANGGARAN PT XYZ Safri Safri; Iswandir Iswandir
JURNAL MITRA MANAJEMEN Vol 13, No 2 (2022): Jurnal Mitra Manajemen
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v13i2.941

Abstract

This study aims to determine the relationship between Budget Performance at PT XYZ, with the free variability of the Internal Control System and Budget Participation. Descriptive and quantitative analysis is used as a technique in analyzing research with linear regression tests for partial t-tests and simultaneous F tests, all populations are made respondents as many as 60 employees, questionnaire data uses a linkers scale. The SPSS 28 test equipment, with the test results t variable x1 showing a calculated value of 3.317 > ttabel = 1.879, explaining the internal control variables related positively and significantly to budget performance, the results of the variable test X2, obtained t count = 3.817 > ttabel 1.879, explained that the variable budget participation is positively and significantly related to budget performance From the F result, the calculated F value = 23.626 > F table 3.87, explains that internal control and budget participation are positively related and sympathetic to budget performance. From the results of the R Square Test obtained a value of 66%. Explaining that the relationship of X1, X2 to Y can be explained as low as 66%, the remaining 34% are related to factors that were not studied in this study. Key Words: Budget, Performance, internal control
MONETARY POLICY IN ORDER STABILIZE MACROECONOMICS ISWANDIR ISWANDIR
JURNAL MITRA MANAJEMEN Vol 5, No 1 (2013): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v5i1.560

Abstract

Abtract  With monetary policy can attempt to control or direct the macro economy to the desired condition (better) to regulate the money supply. What is meant by better conditions are improving or maintaining outpit balance and price stability (control inflation). Through the government's monetary policy to maintain the ability to grow the economy, as well as to control inflation.                           If that does is add to the money supply, the government is said to take an expansionary monetary policy (expansive monetary). Meanwhile, if the money supply is reduced, then the command to take contractionary monetary policy (monetary contractive). Another term for contractionary monetary policy is tight monetary policy (tight money policy).
IMPLEMENTASI TEKNOLOGI KECERDASAN ARTIFICIAL MENGUBAH KEHIDUPAN MANUSIA DI ERA REVOLUSI INDUSTRI 5.0 Peniarsih .; Iswandir .; Tata Sumitra
JSI (Jurnal sistem Informasi) Universitas Suryadarma Vol 11, No 1 (2024): JSI (Jurnal sistem Informasi) Universitas Suryadarma
Publisher : Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jsi.v11i1.1122

Abstract

Perubahan teknologi saat ini adalah menyikapi kemajuan ilmu pengetahuan dan teknologi khususnya dalam bidang industri. Perubahan tidak hanya mencakup pada bidang industri akan tetapi aspek kehidupan manusia menuju keseimbangan yang dinamis .Oleh karenanya siapapun , aspek apapun mau tidak mau bersegera mengikuti perubahan itu ,jika ia tidak mau mengikutinya, maka dapat dipastikan ia akan tertinggal. Era baru inovasi industri dimulai dari sini. Industri Masa Depan adalah tentang orang-orang yang menciptakan produk yang mempermudah kehidupan kita. Teknologi Revolusi Industri 4.0 industri mempunyai aspek wacana bahwa teknolginya akan digantikan dengana inovasi teknologi kecerdasan artifisial (AI ) akan menggantikan peran manusia, akan tetapi tanggapan seperti yang terjadi dalam wacana akan tetapi kenyataannya. Kata Kunci: Teknologi, Implementasi , Kecerdasan Buatan , Revolusi Indutsri  5.0