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ANALISIS CASH TURNOVER DAN RECEIVABLE TURNOVER Retnosari Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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Cash is a medium of exchange that allows management to run its business activities. In fact it is not uncommon that in fact the success of the company to maintain its survival depends on the ability to provide cash to meet financial obligations in a timely manner. Receivables are current assets that are expected to be converted into cash within one year or within one accounting period. Receivables generally arise from the company's core business. However receivables can also result from the presence of the principal outside business activities of the company. Cash and receivables are part or component of working capital so that the velocity of cash and accounts receivable turnover must be considered to achieve high levels of profitability due to higher cash turnover and accounts receivable turnover indicates the shorter the time dependent capital in cash and receivables. This indicates the efficiency in the use of working capital.

PENERAPAN PERHITUNGAN AKUNTANSI PRODUK UTAMA DAN PERLAKUAN AKUNTANSI PRODUK SAMPINGAN Retnosari Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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The purpose of this study was to determine the allocation of joint costs on the main products and by-products and to determine the accounting treatment of the main products and by-products of profit / loss in the UD Ngudi Rizeqy rice mill.From the calculation of profit and loss with three methods, namely reducing the cost of goods sold, reducing production costs and adding other income, profit margins are obtained. In the calculation by reducing the cost of goods sold and adding other income, the profit was Rp.31,316,470 in August, Rp.38,164,090 in September and Rp.38,041,020 for October. Whereas with the method of reducing production costs obtained a profit of Rp.31,108,350 in August, Rp. 37,891,250 in September and Rp. 37,816,110 in October. Treatment with a method of reducing production costs results in a smaller net profit due to lower production costs which results in a decrease in the value of the ending inventory and is followed by an increase in cost of goods sold.

PERBANDINGAN METODE TREND MOMENT DAN LEAST SQUARE DALAM MENYUSUN ANGGARAN PENJUALAN Retnosari Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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The purpose of this study was to determine sales forecasting using the trend moment method, knowing sales forecasting using least square method, knowing the comparison of sales forecasting using the trend moment and least square method at UD Mitra Sejahtera Plastindo Kebumen.The results of forecasting the sale of HDPE plastic in 2016 at UD Mitra Sejahtera Plastindo use the trend moment method for the Cilacap region, small size plastic 424.8 bal, responsibility 3,502.6 bales, large 296.7 bales, jumbo 67.74 bales, super 32.64 bal. The area of ??Banjarnegara is small size 806.28 bales, responsibility 3,853.5 bales, large 408.6 bales, jumbo 186.3 bal, super 146.6 bales. The small size of the Purwokerto area is 1,949.16 bales, the responsibility is 6,053.1 bales, large is 649.44 bales, jumbo is 205.5 bal, super is 54.06 bal.The results of forecasting the sale of HDPE plastics in 2016 at UD Mitra Sejahtera Plastindo used the least square method for the Cilacap area, a small plastic size of 390.3 bales, 3453 balances, a large 277.26 bales, jumbo 61.56 bales, super 30.3 bales. The area of ??Banjarnegara is small size 801.6 bales, responsibility 3,592.26 bales, large 379.74 bales, jumbo 157.5 bales, super 125.66 bales. The Purwokerto area is 1,904.7 bal in small size, 5994 bales in liability, 499.2 bal in bulk, 186.6 bal in jumbo, and 50.7 bal in super.The results of forecasting the sale of HDPE plastic to Plastindo Prosperous UD Partners using the moment and least square trend method shows that sales forecasting uses the trend moment method is greater than the least square method, so the forecasting results using the least square method close to the realization of sales, the difference forecasting with sales realization January is very small in the Banjarnegara region, namely, small size 1.47 bales, responsibility 1.04 bales, large 0.61 bales, jumbo 0.20 bales, super 0.08 bales.

PENENTUAN HARGA JUAL DENGAN MENGGUNAKAN PENDEKATAN COST PLUS Retnosari Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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This study aims to determine the selling price on the production of raffia and straw. The study authors used cost plus method, as cost plus method is considered appropriate in determining the selling price. The research was conducted in the CV. Sumber Cahaya Abadi district. Karanganyar. Method of data collection conducted by the authors using the method of observation, interviews, documentation, and literature. Data analysis is to calculate the selling price and cost plus methods. Results of research conducted at the CV. Sumber Cahaya Abadi shows that the selling price and profit generated different. Based on this, it is important that the calculation of the sale price to cost plus method to determine the selling price will be on the market that can achieve the desired profit. Keyword: selling price cost plus method.

PENERAPAN METODE FORECAST DALAM MENYUSUN ANGGARAN PENJUALAN PADA SALES PARTNER PT. COCA - COLA AMATIL INDONESIA CABANG KEBUMEN Retnosari Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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The purpose of budget formulation, budget function, the benefits of budgeting, the weaknesses of the budget, the types of budgets, understanding budget of sales, factors which mempegaruhi sales budgeting, understanding the forecast sales, techniques contained in the sales forecast, after an evaluation and finally gave advice as input to the company for consideration. Data analysis technique is to include sales data in 2013 and then put into the formula, and then comparing the sales budget for 2014 that has been made with the realization penjulan 2014. The comparison is used to look for the differences that will be incorporated into the formula, using the method of calculation The forecast can know which method is most closely compliance with the conditions of the company. Results of the study showed that the company must perform sales budget and to choose the method of budget according to the conditions of the company is using the least squares method, because this method is closer to the data processed Sales Partner PT. Coca-Cola Amatil Indonesia. Keywords: Budget, Budget Sales, Sales Forecast.

PENGARUH DIMENSI SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA MALAYSIA Retnosari Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/jiak.v7i1.269

This study aims to analyze sustainabilty dimensions of sustainability reporting positive effect on the financial performance of companies in Malaysia. This research is quantitative method of the archival research. Furthermore sampling in this study using purposive sampling and this research using descriptive analysis and multiple regression analysis.This study found existing positive influence dimensions of sustainability reporting which consists of the economic, environmental, labor, human rights, social and product responsibility on the financial performance in the company's Malaysia.Key words: corporate social responsibility, sustainability, financial performance

Integration of the balanced scorecard framework and analytical hierarchical procedure to determine the performance assessment model of public sector organizations Ayunda Putri Nilasari; Retnosari Retnosari; Diah Agustina Prihastiwi; Yulida Army Nurcahya
Jurnal Manajemen dan Pemasaran Jasa Vol. 16 No. 1 (2023): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmpj.v16i1.15389

Measurement of organizational performance is a complex problem because of the many factors that affect performance. In addition, each organization must have different contingency conditions and managerial priorities that are not the same and can even conflict with each other. This research is exploratory, which aims to develop a performance measurement model in government organizations that have the main function of serving the community. The preparation of performance measurement models in public organizations using the Balanced Scorecard (BSC) and Analytic Hierarchy Process (AHP) framework. The data used in this study are qualitative and quantitative data obtained through interviews, focus group discussions (FGD), and questionnaire instruments. The sample of this research is the employees of Mertoyudan District, Bandongan District, Salaman District, and Tempuran District. The object of research is asked to sort the performance measures that have been compiled from the most relevant to the least relevant. The results of the analysis were then analyzed using SEM. From the results of the study it can be concluded that the performance measurement at the Magelang district office using the Balanced Scorecard Method and weighting with Analytical Hierarchy Processes (AHP) overall, the competence at the Magelang district office is quite good. and from all perspectives measured, the customer perspective has the largest weighting is 0.483, the second is 0.272, the third is the internal business process perspective is 0.157 and the last is growth and learning 0.088.

Perancangan Aplikasi Laporan Keuangan Berbasis Web Untuk Pelaku UMKM Sudati Nur Sarfiah; Ayunda Putri Nilasari; Retnosari Retnosari; Rohmad Abidin
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.18034

Penelitian ini bertujuan untuk merancang aplikasi penyusunan laporan keuangan berbasis web yang dapat diakses melalui smartphone dan komputer, sehingga memudahkan akses dan pengawasan terhadap keuangan UMKM. Penelitian ini menggunakan metode prototype, yang melalui empat (4) tahap yaitu 1. identifikasi kebutuhan dasar aplikasi, 2, perancangan dan membangun prototype aplikasi, 3. pengujian dan evaluasi prototype aplikasi dan 4. pengambilan kesimpulan, aplikasi penyusunan laporan keuangan berhasil dibuat dengan baik. Aplikasi memiliki desain menu sesuai kebutuhan UMKM yang mudah dipahami. Berdasarkan hasil uji coba dan evaluasi menunjukkan bahwa aplikasi penyusunan laporan keuangan telah berhasil mengolah data transaksi yang diinputkan dan menghasilkan laporan keuangan.

Integration of the balanced scorecard framework and analytical hierarchical procedure to determine the performance assessment model of public sector organizations Ayunda Putri Nilasari; Retnosari Retnosari; Diah Agustina Prihastiwi; Yulida Army Nurcahya
Jurnal Manajemen dan Pemasaran Jasa Vol. 16 No. 1 (2023): Maret
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmpj.v16i1.15389

Measurement of organizational performance is a complex problem because of the many factors that affect performance. In addition, each organization must have different contingency conditions and managerial priorities that are not the same and can even conflict with each other. This research is exploratory, which aims to develop a performance measurement model in government organizations that have the main function of serving the community. The preparation of performance measurement models in public organizations using the Balanced Scorecard (BSC) and Analytic Hierarchy Process (AHP) framework. The data used in this study are qualitative and quantitative data obtained through interviews, focus group discussions (FGD), and questionnaire instruments. The sample of this research is the employees of Mertoyudan District, Bandongan District, Salaman District, and Tempuran District. The object of research is asked to sort the performance measures that have been compiled from the most relevant to the least relevant. The results of the analysis were then analyzed using SEM. From the results of the study it can be concluded that the performance measurement at the Magelang district office using the Balanced Scorecard Method and weighting with Analytical Hierarchy Processes (AHP) overall, the competence at the Magelang district office is quite good. and from all perspectives measured, the customer perspective has the largest weighting is 0.483, the second is 0.272, the third is the internal business process perspective is 0.157 and the last is growth and learning 0.088.

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