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Analisa Laporan Keuangan Sebagai Dasar Penilaian Kondisi Kinerja Manajemen PT. Ultrajaya Milk Industry & Trading Company Tbk. Dwi Dayanti Oktavia; Desvilian Larasati Rachim
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Vol 1, No 2 (2019): Februari
Publisher : STIE Kertanegara Malang

This research is conducted to know the performance of management of PT. Ultrajaya Milk Industry & Trading Company, Tbk. The method used in the form of quantitative descriptive that is by collecting, presenting, and analyzing data from the company using the analysis of liquidity and solvency ratios to the financial statements of PT. Ultrajaya Milk Industry & Trading Company, Tbk. period 2013, 2014, 2015, 2016 and 2017. Based on research that has been done, it can be concluded that PT. Ultrajaya Milk Industry & Trading Company, Tbk in the year 2013 - 2017 has a very good performance. Seen from the increase in the average number of Current Ratio for 5 years by 43%, Quick Ratio by 43% and Cash Ratio by 40%. The optimum performance of the company according to the calculation of liquidity ratio occurred in 2016 which increased 100% from each ratio.Based on the calculation of Solvency for 5 years decreased DTAR by 2%, DTER by 4% and TIE experienced an average increase of 158 times. Where the ratio of this ratio proves that the company is very solvable.Sedangkan Rentability ratio shows that the company is able to generate profits, although with a small percentage of less than 50%. Researchers also conduct an assessment of financial management performance of PT. Ultrajaya Milk Industry & Trading Company, Tbk. during the year 2013 - 2017 when compared with similar companies. And obtained the result that PT. Ultrajaya Milk Industry & Trading Company, Tbk has superior performance than PT. Mayora Indah Tbk and PT. Indofood Sukses Makmur, Tbk. with the rate ratio always above the industry average.

OPTIMALISASI PENGADAAN BAHAN BAKU DALAM RANGKA MEMINIMALKAN TOTAL BIAYA PERSEDIAAN TEMBAKAU PADA PT BENTOEL INTERNATIONAL INVESTAMA DI MALANG Dwi Dayanti Oktavia; Peni Indarwati; Marhaerni Fikky Febriananta
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Vol 2, No 1 (2019): Agustus
Publisher : STIE Kertanegara Malang

A company should maintain an adequate or optimal level of inventory so that production operations can run smoothly and efficiently. What needs to be considered in this case is that the required raw materials are always available, so as to guarantee the smooth production process. However, the amount of inventory should not be too much because this will harm the company. Too much inventory will increase maintenance costs and storage costs in the warehouse. In addition, the amount of inventory that is too much can also increase the likelihood of losses due to damage and loss of quality that can reduce company profits. And vice versa, the amount of inventory that is too small will hamper the production process so that the company will suffer a lot of losses including: the machine does not work as it should, many workers are unemployed, and can even result in the cessation of the production process. This study aims to determine how the calculation of raw materials, what is the total cost of raw material inventory if the company establishes an EOQ (Economic Order Quantity) policy, what is the limit or point of ordering raw materials needed by the company during the grace period at PT.Bentoel International Investama in Malang.The population used is the supply of tobacco raw materials at PT. Bentoel International Investama, where this research was conducted by interview and documentation. The variable in this study is the supply of raw materials. The analysis used is the EOQ (Economic Order Quantity) method.The results of the study, if using the EOQ method in 2017 the cost savings of Rp 40,290,256,931, while in 2018 the cost savings of Rp. 44,388,428,549. Thus there is a difference between inventory policies carried out according to the company with EOQ calculations. It can be concluded that the supply of raw materials every year has increased raw materials, the frequency of purchasing raw materials when using raw materials when using the EOQ method is 2 times in one period, the limit for ordering raw materials needed by companies when using the 2017 EOQ method is 218,176.7 kg, while in 2018 it will be 210,853 kg. The total cost of raw material inventory calculated according to EOQ is less than that spent by the company, so there is a cost savings of raw material inventory

Pengaruh Kualitas Pelayanan, Promosi dan Brand Image terhadap Kepuasan Konsumen Shopeefood di kota Malang Dwi Dayanti Oktavia; Uslatun Hasanah
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Vol 5, No 1 (2022): Agustus
Publisher : STIE Kertanegara Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47201/jamin.v5i1.128

Penelitian Ini untuk mengetahui pengaruh kualitas pelayanan, promosi dan brand image terhadap Kepuasan konsumen shopeefood di kota Malang. Populasi dalam penelitian ini adalah konsumen pengguna shopeefood di kota malang yang berumur 18 tahun ke atas. jumlah responden sebanyak 100 orang dengan melewati tahap purposive sampling. Pengujian instrumen meliputi uji validitas, uji reliabilitas dan uji asumsi klasik. Teknik analisa yang dipakai dalam penelitian ini adalah regresi linear berganda untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara variabel satu dengan variabel lainnya. Hasil uji t menunjukkan bahwa kualitas pelayanan, promosi dan brand image berpengaruh signifikan terhadap kepuasan konsumen.Kata kunci : kualitas pelayanan, promosi , brand image , kepuasan konsumen.

Penerapan Akuntansi Persediaan Barang Dagang Pada Online Shop Jumun.Id Christian Timotius Peilouw; Dwi Dayanti Oktavia; Erna Muliana
JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Vol 5, No 2 (2023): Februari 2023
Publisher : STIE Kertanegara Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47201/jamin.v5i2.140

Abstract Inventory is the main component for the continuity of a business, so that regardless of the form of business, both small and large scale, inventory is a major asset owned by a business. For this reason, a rule or guideline is needed so that inventory can be managed properly. The purpose of this research is to find out how to apply merchandise inventory accounting to the jumun.id online shop. This type of research is qualitative. The results showed that the recording system at the jumun.id online shop is periodic and this is in accordance with PSAK No. 14 and the scoring system using FIFO. Keywords— FIFO, Periodic, InventoryAbstrakPersediaan merupakan komponen utama bagi keberlangsungan suatu usaha, sehingga apapun bentuk usahanya baik skala kecil ataupun skala besar persediaan merupakan asset besar yang dimiliki oleh suatu usaha. Untuk itu diperlukan sebuah aturan atau pedoman agar persediaan dapat dikelola dengan baik. Tujuan penelitian ini adalah untuk mengetahui bagaimana penerapan akuntansi persediaan barang dagang pada online shop jumun.id. Jenis penelitian ini adalag kualitatif. Hasil penelitian diperoleh bahwa sistem pencatatan pada online shop jumun.id adalah periodic dan ini sesuai dengan PSAK No 14 dan ssstem penilaian dengan menggunakan FIFO. Kata kunci— Persediaan, Periodik, FIFO

Pengaruh penerapan akuntansi sektor publik dan kualitas laporan keuangan terhadap akuntabilitas kinerja instansi pemerintah (studi pada Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Kupang) Christian Timotius Peilouw; Dwi Dayanti Oktavia; Agusta Amanda Wulandari; Chyntia Febriliany Latuan
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 1 (2023): February 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i1.9641

This study aims to find empirical evidence of the effect of the application of public sector accounting and the quality of financial reports on the accountability performance of government agencies. This study uses three variables, namely the application of public sector accounting (X1), quality of financial reports (X2), and accountability of government agency performance (Y). This study was a quantitative study using primary data obtained through a questionnaire. The population of 54 employees of the Regional Financial and Asset Management Agency of Kupang Regency. The sample was taken 35 people using purposive sampling as the sampling technique. The data analysis method used was data quality test consisting of validity test and reliability test; and classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The hypothesis testing technique uses multiple linear regression analysis, coefficient of determination, t-test and F test. The data were processed by using the Statistical Product And Service Solution (SPSS) version 26 program. The results of this study indicated that partially the application of public sector accounting affects the accountability performance of government agencies, and partially the quality of financial reports affects the performance accountability of government agencies. Meanwhile, the simultaneous application of public sector accounting and the quality of financial reports had a significant effect on the performance accountability of government agencies

Menilai kinerja keuangan PT. Sumber Alfaria Trijaya Tbk (Alfamart) periode 2018-2021 dengan menggunakan rasio profitabilitas dan rasio solvabilitas Dwi Dayanti Oktavia; Alfiah Alfiah; Irma Mugi Lestari
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 5, No 2 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v5i2.10086

The research background is the financial performance of PT. Sumber Alfaria Trijaya as a retail industry which is in tight business competition from other retail companies and online shops. The research objective is to determine the financial performance of PT Sumber Alfaria Trijaya in 2018-2021 through profitability and solvency ratios. The research method used is descriptive quantitative. The research was conducted by analyzing the company's financial statements PT. Alfaria Trijaya sources for the period 2018 – 2021. Data collection techniques are documentation and literature study. The analysis technique used is descriptive analysis of trend analysis of profitability and solvency ratios as well as comparisons with industry standards. The results show that the trend of changes in the profitability ratios has increased with an increasing tendency from 2018 to 2021, while the trend of changes in the solvency ratio has a downward trend from 2018 to 2021. Meanwhile, the trend of changes in the financial performance of PT Sumber Alfaria Trijaya is getting better but not yet sufficient to meet industry standards. The conclusion of the research results is that the financial performance of PT Sumber Alfaria Trijaya has not met industry standards.

ANALISIS KINERJA KEUANGAN PENGELOLAAN ALOKASI DANA KELURAHAN BERDASARKAN RASIO EFEKTIVITAS PADA TAHUN 2019-2021 (STUDI KASUS PADA KANTOR KELURAHAN PETAMANAN KOTA PASURUAN) Alfiah Alfiah; Dwi Dayanti Oktavia; Tifanny Septia Wibowo
JAKA - Jurnal Jurusan Akuntasi Vol 8 No 1 (2023): Jurnal Akuntansi, Keuangan dan Audit (JAKA)
Publisher : P3M- Politeknik Negeri Kupang

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

This research was conducted to test how well the financial performance of the Village Fund allocation management is based on the effectiveness ratio at the Petamanan Village Office, Pasuruan City. The population in this study is the financial report of Village Fund allocation from the Petamanan Village Office, Pasuruan City. The sample data that is processed is the financial report on Village Fund allocations in 2019-2021, by going through the purposive sample stage. Data collection techniques used in this study were interviews, documents, and literature studies. The data analysis technique that will be used is descriptive qualitative using the effectiveness ratio formula. The results of the study showed that the financial performance of the Village Fund allocation at the Pasuruan Municipality's Petamanan Office for 2019-2021 has generally been well managed. This is indicated by the results of the calculation of the effectiveness ratio of the financial statements of the Village Fund allocation which are categorized as effective, which is the average value of the effectiveness ratio 99% These results indicate that the ability of the Petamanan Village government of Pasuruan City to achieve the Village Fund target has been running Good.

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