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All Journal Jurnal Ners Indonesia Jurnal Online Mahasiswa (JOM) Bidang Ilmu Keperawatan MEDISAINS Jurnal Pembelajaran Berpikir Matematika Jurnal Keperawatan Abdurrab JSI (Jurnal sistem Informasi) Universitas Suryadarma Jurnal Ilmu Kefarmasian Indonesia JURNAL BISNIS & AKUNTANSI UNSURYA Portal: Jurnal Teknik Sipil Jurnal Pendidikan Teknologi Pertanian Al-Asalmiya Nursing: Journal of Nursing Sciences Jurnal Ekonomi Manajemen Sistem Informasi Journal of Sustainable Civil Engineering (JOSCE) Best Journal (Biology Education, Sains and Technology) Jurnal Komposit : Jurnal Ilmu-Ilmu Teknik Sipil ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Aptekmas : Jurnal Pengabdian Kepada Masyarakat Jurnal Teknik Industri KERN : Jurnal Ilmiah Teknik Sipil Indonesian Research Journal on Education Matalensa Journal of Photography and Media Journal of Progressive Law and Legal Studies JURNAL MITRA MANAJEMEN Jurnal Al-Ilmi Strategi Memperkuat Integritas Lembaga Peradilan Indonesia Jurnal Bakti Dirgantara Judex Laguens
Safri Safri
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Journal : JURNAL MITRA MANAJEMEN

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ANALISIS LAPORAN KEUANGAN DALAM RANGKA PENYUSUNAN ANGGARAN KAS GUNA PENGAMBILAN KEPUTUSAN PADA PT XYZ Safri Safri; Iswandir Iswandir
JURNAL MITRA MANAJEMEN Vol 10, No 1 (2019): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v10i1.286

Abstract

The budget is a sum of money spent in a certain period to carry out a program, the company's aging schedule which shifts to a longer time makes the company's cash eroded. Cash budget analysis using the moment method receivable budget shows a bed dept of 1.56%, with revenue and expenditure proceeds from July to December 2018, where in July and August the company's cash is minus, to cover it the company is expected to make short-term loans, with indications with these short-term loans at the end of the month the company's cash will be better.October to December 2018 the sale of the company has been able to cover all expenses, if the company continues to obey what has been planned, the company's cash will be surplus, so it is not burdened with loan payments and interest payments
MODEL PEMBELAJARAN PROJECT BASED LEARNING DENGAN MEMANFAATKAN APLIKASI PORTABLE MONOPOLY PADA PELAJARAN DASAR AKUNTANSI GUNA MENGEMBANGKAN CHARACTER BUILDING WARGA BELAJAR DI SMK JOSUA JAKARTA Safri Safri; Iswandir Iswandir
JURNAL MITRA MANAJEMEN Vol 10, No 2 (2019): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v10i2.332

Abstract

Science and knowledge are sourced from the almighty knowledge, God provides knowledge and knowledge that is useful to his people based on the correct adaptation, Humans must definitely give you, humans give you much, certainly not necessarily. Teachers are only the facilitators in suing you, hoping that they will provide a glimpse of your knowledge on you’re sharing, teachers are required to develop themselves with learning methods. Classroom Action Research using Project Based Learning Method with Portable Monopoly Application in Accounting Cycle learning implemented at SMK Josua Jakarta provides improved results in terms of skills, knowledge, and attitudes in class XI learners compared to conventional methods, where there is an increase in knowledge, brush, and work ethic of 14.79% It is hoped that in the future this method can be continued and improved again by developing the use of the adroid application so that it is more updated with the development of the millennial era or 4.0
ANALISA PREDIKSI KEBANGKRUTAN METODE ALTMAN Z”SCORE PADA PT HANSON INTERNATIONAL, Tbk Safri Safri
JURNAL MITRA MANAJEMEN Vol 4, No 2 (2012): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v4i2.589

Abstract

AbstactThe purpose of this study was to predict bankruptcy PT Hanson International, Inc., using the methodof Altman Z (Zeta) - Score. Data collection techniques to the calculation are taken from the company'sfinancial statements for 5 (five) years, the financial statements in the form of balance sheets and incomestatement. The method used is the method of Altman Z “'Score, because the object of research is a publiccompany. And corporate accounting period is the accounting period 2006 to 2010.Decision making based on the calculation of the equation Altman Z "score = 6.56 + 3.26 X1 + 6.72 X2+ 1.05 X3 X4, which is calculated by excel Altman Z-Score Calculation. Of the financial statements havebeen prepared and audited company, data is processed with grouped into 4 (four) the ratio of Z "ScoreAltman. And the sum of these calculations and the cut off or interpretation table Altman used for decisionmaking.The results showed that PT Hanson International, Inc. during 2006 to 2010 in the position of the zonewhere the potential for bankruptcy in 2006 Z "Score = -6.91, in 2007, Z" Score = -10.37, in 2008 Z "Score =-2252.17, in 2009 Z" Score = -5425.75, and in 2010 Z "Score -32.22. So every year of research, thecompany is in the zone Z "Score <1.1, or in other words, PT Hanson was at the level Distress Zone (zoneof insolvency). Thus the analysis of Altman Z "Score with the formula the ratio of net working capital to totalassets, retained earnings to total assets, Earning before interest to total assets and market value of equityto book value of debt can be concluded that the PT Hanson International, Inc. is located at unsafe position(zone of bankruptcy)Key words: financial statements of PT Hanson International, Inc., the method of Altman Z”Score,
ANALISIS PERPUTARAN PERSEDIAAN BARANG JADI UNTUK MENINGKATKAN EFEKTIFITAS DAN EFISIENSI PRODUKSI PADA PT XYZ Safri Safri
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.v11i1.397

Abstract

ABSTRACTInventories must always be in optimal condition, optimal in the sense that there are not many and also not small, excess inventory of finished goods results in increased storage burden and may be expired, while shortages result in companies losing sales. PT XYZ is a company engaged in cardboard box manufacturing. From the company's data processing, it is obtained that the analysis of the average inventory turnover of finished goods with PT XYZ standards during 2016 is still below the company standard, which is 2 times a month. The results of the analysis of the average inventory turnover of finished goods with PT XYZ standards during 2016 are above the company standard, which is 15 days a month. The company should accelerate the time of the inventory turnover period, by increasing sales performance so that it does not cause a buildup of goods which results in additional costs and decreased quality of finished goods inventory. Keywords: effective and efficiency, Finished Goods, Inventory Turnover
PENERAPAN PERHITUNGAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING PADA XYZ Safri Safri
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.v12i1.635

Abstract

ABSTRACTThis study aims to calculate the cost of goods manufactured that is relevant to PT XYZ's business, so that it is equivalent to each unit produced. from research conducted by applying the calculation of the full costing method, the difference is 40.27% with a nominal value of Rp. 45,426,500. From the results of these studies it can be seen that there are very large differences in terms of percentages and nominal values, management analysis may give a wrong picture if using the existing literature. Even though the final results of the financial statements present the same nominal value, in practice management will have problems in calculating the gross profit analysis and for the manufacturing accounting recording system that the company already has, its use is better maximized, so that the company's production cycle can provide information that the company is active effectively and efficiently.  Keywords: Cost of goods manufactured, Full costing method, Manufacturing accounting recording system
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. 
EFEKTIFITAS PROGRAM TAX AMNESTY JILID II DAN FAKTOR KEBERHASILAN DAN PERMASALAHAN: PELAJARAN DARI TAX AMNESTY JILID I Safri Safri
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.v12i2.743

Abstract

ABSTACTThe success of the tax amnesty target for property declaration volume I is not proportional to the number of tax amnesty participants. The number is far below the total number of taxpayers which reached 32 million, and the least number of participants came from MSMEs. With the increase in the taxpayer compliance ratio in reporting the 2020 SPT by 78%, even during the Covid-19 pandemic, of course, a breath of fresh air for the success of the second tax amnesty. This study uses data types with systematic analysis methods, qualitative descriptive analysis is used in data analysis. The purpose of the tax amnesty is to increase state revenues, increase basic data, and assess taxpayer compliance in carrying out their tax obligations, although there are opportunities in the implementation of tax amnesty volume II, there are also problems that need to be studied, lack of socialization of tax amnesty, tax amnesty rates that In contrast, the Tax Amnesty endangers honest taxpayers. The success of the State in tax amnesty is due to the threat that this amnesty is the last amnesty program. Keywords: Tax Amnesty
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
Efektifitas Program Tax Amnesty dan Faktor Keberhasilannya: Pembelajaran dari Negara-Negara yang Pernah Menerapkan Safri Safri
JURNAL MITRA MANAJEMEN Vol 8, No 2 (2016): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v8i2.518

Abstract

ABSTRACTState needs the extra revenue to cover the budget shortfall is the basis of the implementation of the amnesty, if it is a short-term goal, the tax amnesty is not an important part and reform.Of the 240 million population of Indonesia, the number of registered taxpayers are still less than 30 million people, and of that number, only a third of that reported income tax returns in 2015, or less than 10 million inhabitants, or only 0.04% of taxpayers who already reported SPT Income Tax, 2015.Naturally Indonesia should be filled to the countries that are successful in the implementation of the amnesty, so expect the tax amnesty to three times this will be successful, and there will be no tax amnesty in the future. Keywords: Tax Amnesty, SPT Income TaxEfektifitas Program Tax Amnesty dan Faktor Keberhasilannya: Pembelajaran dari Negara-Negara yang Pernah Menerapkan
PENERAPAN RANCANGAN SISTEM INFORMASI AKUNTANSI SIKLUS PRODUKSI (MENGHITUNG HPP MAKANAN) DENGAN MENGUNAKAN ACCURATE ACCOUTING SYSTEM PADA INDUSTRI MAKANAN RESTO XYZ Safri Safri
JURNAL MITRA MANAJEMEN Vol 11, No 2 (2020): JURNAL MITRA MANAJEMEN
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v11i2.478

Abstract

ABSTRACTGood business in the administration section is a business that can present reports quickly and accurately. Financial statements can be presented when needed, because financial statements are information that can be managed by management. In accordance with the era, digitalization is needed in business processes. In the XYZ Resto food business, where companies process raw materials into products that are ready to sell, of course the business model is an industrial business, but in its application there are obstacles, where the Accurate Enterprise module is too broad for companies with an urgent implementation time, and operational do not need the model. By engineering defauld of the system, the use of accurate accounting system can be applied. There are advantages of applying the Cost of Production in Resto XYZ, where the defauld can adjust to what is needed by the company, where the trial and error results of the Financial Statements presented can satisfy the needs of management, besides that users as field executors also feel no hassle. There are also weaknesses in its application, where the strength of the inventory cannot be presented, but it is in accordance with the wishes of management. Keywords: Accurate Enterprise, Cost of Production
Co-Authors AA Sudharmawan, AA Adnyani Asak, Putu Rani Alfiansyah, Farhan Andri Sulistyani Anisa Arifin Anita Lukman Ariostar, Ariostar Arneliwati Aulia, Prina Putri Azzahra Nursantyendo Putri BENNI ISKANDAR Busnawir Busnawir Deci Ratnawardani Dian Wijayanti DWI YULIANTI Edi Cahyono Edwil Longdong, Marcelino Paul Effendi, Joni ESTER NAIBAHO Farid, Monika Fitria Fifi Oktaviani Fitri Amelia FITRI ESI OKTA WULANSARI G. Gani, Alcianno Gamya Tri Utami Genny G Sari Hamid, Firdaus Hapzi Ali Haruna, Nadyah Hasbullah Hasbullah Herlina Herlina Herny Nurhayati Hidayah, Rodhiatul I Dewa Putu Nyeneng I Ketut Sucita Indriati, Ganis Iswandir Iswandir Iswandir, Iswandir Joni Efendi, Joni Judrah, Muh. Jumaini, Jumaini Juniar Ernawaty Kartika Hapsari Sutantiningrum Kemas Imron Rosadi Kusumo Drajad Sutjahjo Lahming, Lahming Larasati Inayah Lestari, Esa Lestari, Nita Yulidia Lisa Andriani Lita Lita Longdong, Marcelino Paul Edwil Manurung, Hamzah Manurung, Saroha Mashita Dewi Mimi Aisyah Mochammad Hatta Muhammad Fadil Muryan Awaludin Nadeak, Pelita Norma Yuliana Saragih Novela Lyrizki Nur Izzati Hasanah Okla Elfitri Patang Patang, Patang Puteri Utami, Intan Rahma Nugroho Ramadhany, Achmad Reni Zulfitri Resti Rulfima Sari Rika Tri Puspita Riri Novayelinda Risa Nur Pajri Ds Rismadefi - Woferst Rita Intan Permatasari Rizki Yunita Sari Saputri, Lutfiani Indri Sari, Delima Saur Costanius Simamora Setiadi Setiadi Sofiana Nurchayati Solly Aryza Sri Wahyuni Suasa Suasa Sultan, Andi Rofian Surboyo, Meircurius Dwi Condro Susi Erianti Syahrul Syahrul Tutik Siswanti Uyuni, Wardatul Veny Elita Wan Nishfa Dewi Wandira, Marya Nasti Wasisto Utomo Widia Lestari Widya Fandri Yesicha, Chelsy Yohannes Firza Yolanda, Risky Rati Yulia Irvani Dewi Yunisman Roni Zebua, Martalena