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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
Implementation of Regional Asset Management Policies at Office of Theduripoku District in Pasangkayu Regency Safri, Safri; Hasbullah, Hasbullah; Suasa, Suasa
Journal of Progressive Law and Legal Studies Том 2 № 02 (2024): Journal of Progressive Law and Legal Studies
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/jplls.v2i02.705

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The results of the research the implementation of asset management policies at the Duripoku District Office, Pasangakyu Regency is quite good but there is still something lacking namely the implementation of Regional Asset Management policies at the Duripoku District Office, Pasangkayu Regency, from the aspect of the organizational structure, it is running well, this is proven by the existing implantation, seen from the inventory of goods which is also carried out by data collection and labeling, from the resource aspect, the implementation of the Regional asset management policy at the Duripoku District Office, Pasangkayu Regency, is considered to be still lacking or not yet implemented optimally. This is indicated by the absence of trained personal in terms of ability or competency possessed by property managers, in addition to that, financial resources or budgets are considered to still be insufficient to support this implementation as well as inadequate facilities and infrastructure, from the aspect of communication, implementation of regional asset management policies in Duripoku District Office Pasangkayu Regency, is considered to have been implemented or implemented and conveyed rather via Whatsapp or other media to all stakeholders involved through socialization and coordination, so that the delivery of this asset management policy is carried out clearly regarding the entire process of regional property assets, stratifying from controlling goods, inventory assessment, utilization, regional property, transfer, administration and even securing regional property, as well as the delivery of this policy is always carried out consistently with the relevant stakeholders, in this case it is intended that the implementation of this rule can be carried out properly as it should.
Juadah Dalam Resepsi Pernikahan Masyarakat Ulakan Dalam Fotografi Dokumenter safri, Safri
Matalensa: Journal of Photography and Media Vol 2, No 1 (2022): Matalensa: Journal Of Photography and Media
Publisher : Institut Seni Indonesia Padangpanjang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26887/matalensa.v2i1.2258

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Penciptaan karya tugas akhir yang berjudul “Juadah Dalam Resepsi Pernikahan Masyarakat Ulakan Dalam Fotografi Dokumenter” merupakan bentuk dari perwujudan dari apa yang dilihat dan dibaca dari berbagai media baik itu jurnal, majalah maupun media sosial yang berhubungan dengan makanan tradisional khas Padang Pariaman yaitu Juadah. Pada penciptaan karya tugas akhir ini memvisualkan Juadah dalam resepsi pernikahan masyarakat Ulakan ke dalam fotografi dokumenter. Selain itu juga menghadirkan tentang eksistensi Juadah terhadap masyarakat Ulakan saat ini terutama di Padang Toboh Ulakan. Teknik bercerita yang digunakan dalam penciptaan ini ada diptik, seri dan blok. Selain itu pengkarya juga menggunakan bentuk deskriptif dalam proses penggarapan, yakni menghadirkan nya dalam bentuk visual. Pada penyampaian visualisasi nya pengkarya menyadari akan pentingnya menjaga sebuah tradisi maupun adat yang telah diteruskan secara turun temurun. Pada lain sisi visualisasi tentang Juadah juga melihat sejauh mana tradisi yang di teruskan secara turun temurun tersebut bertahan dalam perkembangan kemajuan zaman yang sangat pesat. Keseriusan tersebut pengkarya rangkai dalam sebuah foto yang di dalamnya tersampaikan kondisi Juadah yang saat ini.
Meningkatkan Efisiensi Perhitungan Material dengan Implementasi Autodesk Revit 2022 Sari, Rizki Yunita; Safri, Safri; Alfiansyah, Farhan
Portal: Jurnal Teknik Sipil Vol 16, No 2 (2024): April Edition
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/portal.v16i2.4972

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Penelitian ini bertujuan untuk membandingkan hasil perhitungan material antara penggunaan metode Building Information Modelling (BIM) menggunakan Autodesk Revit 2022 dan metode CAD konvensional pada Proyek Menara X. Metode penelitian yang digunakan meliputi studi kasus pada proyek tersebut serta wawancara dengan para pakar BIM. Hasil penelitian menunjukkan bahwa penggunaan Autodesk Revit 2022 dalam perhitungan QTO memberikan hasil yang lebih akurat dan konsisten. Dalam pekerjaan pembetonan, estimasi menggunakan BIM lebih tinggi 5,01% dan dalam pekerjaan bekisting, lebih tinggi 9,39% dibandingkan metode CAD konvensional, sedangkan dalam pekerjaan pembesian, estimasi lebih rendah 7,25%. Hal yang serupa juga terjadi pada volume realisasi, di mana BIM menghasilkan volume yang lebih tinggi 2,56% dalam pekerjaan pembetonan dan 6,58% dalam pekerjaan bekisting, sementara lebih rendah 3,73% dalam pekerjaan pembesian. Temuan ini menunjukkan bahwa BIM dapat mengurangi kesalahan dan ketidakakuratan dalam perhitungan material, dan oleh karena itu, dapat meningkatkan kualitas dan efisiensi proyek konstruksi. Dengan demikian, implementasi BIM menggunakan Autodesk Revit 2022 menjadi pilihan yang lebih baik daripada metode CAD konvensional pada proyek-proyek konstruksi di masa depan.
MENAKAR KEKUATAN ALAT BUKTI ELEKTRONIK DI DEPAN PERSIDANGAN DALAM MENJAWAB TANTANGAN DI ERA DISRUPSI Safri, Safri
Judex Laguens Vol 1 No 3 (2023)
Publisher : Ikatan Hakim Indonesia (IKAHI)

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

Abstract

Kehadiran robot ROSS telah mendisrupsi peran para konsultan hukum. Hal ini berdampak pula pada kerumitan dan kompleksitas hukum juga merambah ke ranah hukum pembuktian (the law of evident), lebih-lebih menyangkut keabsahan pembuktian elektronik dalam teori dan praktik peradilan di Indonesia. Karena itu penelitian ini bertujuan untuk mengetahui respon jajaran peradilan terhadap disrupsi yang terjadi di dunia hukum khususnya yang berkait dengan pembuktian di persidangan serta penerapan alat bukti elektronik di persidangan beserta keabsahannya dalam putusan hakim. Penelitian ini merupakan penelitian hukum normatif dengan pendekatan deskriptif analitik. Hasil penelitian menunjukkan, perubahan yang terus menerus terjadi menuntut dunia hukum dan peradilan untuk merespon perubahan itu. Para pelaku hukum harus menjadi adaptive disruption atau beradaptasi dengan pembawa disrupsi atau menjadi agen disrupsi. Dengan demikian disrupsi tidak perlu menjadi sesuatu yang menakutkan karena sesungguhnya hakikat inovasi disrupsi hanyalah sebuah model yang berusaha menyederhanakan tata kerja di dunia hukum dan peradilan menjadi lebih sederhana dan efisien. Disrupsi hanya berusaha meninggalkan praktik-praktik dan tata kerja konvensional yang kenyamanannya tergerus oleh inovasi-inovasi dan kebiasaan baru yang bermunculan. Menolak dan menghindari disrupsi seperti menolak perubahan.
Co-Authors AA Sudharmawan, AA Adnyani Asak, Putu Rani Alcianno G. Gani 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 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