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ANALISIS TINGKAT HUNIAN DAN PENDAPATAN HOTEL DI KABUPATEN JEMBER SELAMA BULAN BERKUNJUNG KE JEMBER (BBJ) Susanto, Andri Mardi; Susanti, Indria Yuli; Neviyani, Neviyani
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 14, No 1 (2015)
Publisher : Universitas Jember

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Visits to Jember Month (BBJ) is an annual event held by the Government of Jember, creating a form of tourism in the form of entertainment activities such as sports, arts, culture, and science. This study aims to analyze the occupancy rate and the number of traveller spositive effect on hotel revenues during a visit to Jember (BBJ) in Jember. The sample in this study is that there are hotels in Jember City District as much as 31 hotels. Based on calculations SPSS version 16.0 for windows found results positive effect on the occupancy rate of income in Jember. While the number of tourists no significant effect on hotel revenues. Keywords: occupancy rate, tourist, revenue

ANALISIS TINGKAT HUNIAN DAN PENDAPATAN HOTEL DI KABUPATEN JEMBER SELAMA BULAN BERKUNJUNG KE JEMBER (BBJ) Andri Mardi Susanto; Indria Yuli Susanti; Neviyani Neviyani
Jurnal Ekonomi Akuntansi dan Manajemen Vol 14 No 1 (2015)
Publisher : Universitas Jember

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

Visits to Jember Month (BBJ) is an annual event held by the Government of Jember, creating a form of tourism in the form of entertainment activities such as sports, arts, culture, and science. This study aims to analyze the occupancy rate and the number of traveller spositive effect on hotel revenues during a visit to Jember (BBJ) in Jember. The sample in this study is that there are hotels in Jember City District as much as 31 hotels. Based on calculations SPSS version 16.0 for windows found results positive effect on the occupancy rate of income in Jember. While the number of tourists no significant effect on hotel revenues. Keywords: occupancy rate, tourist, revenue

MARKETING STRATEGY TO INCREASE SALES DURING THE COVID-19 PANDEMIC Indria Yuli Susanti
MBA - Journal of Management and Business Aplication Vol 5 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/mba.v5i2.597

The COVID-19 pandemic which has impacted all sectors has caused people's purchasing powerto decline. This has an impact on the decline in sales of itinerant vegetable seller in KarangrejoVillage, Sumbersari District, Jember Regency. They do various marketing strategies in an effortto increase sales. This study aims to obtain an overview of the marketing strategies carried out byitinerant vegetable seller to increase sales during the COVID-19 pandemic, and how effectivetheir strategies are in increasing sales. This research is a descriptive qualitative research, and thedata collection technique used is observation and open interviews with itinerant vegetable seller.The result of this research is that itinerant vegetable seller use the marketing mix, namelyproduct, price, place, and promotion as a marketing strategy to increase sales. The fourmarketing mixes are effective in increasing sales by 70% to 80%. And of the four marketingmixes, product is the most effective marketing mix type in increasing sales.Keywords: Sales Strategy, Sales, COVID-19 Pandemic

Analisis Rasio Efektivitas Pendapatan Masa Pandemi Covid-19 pada Wisata Persemaian Permanen Garahan (PPG) Cluster Durian Desa Sidomulyo Kecamatan Silo Kabupaten Jember Susanti, Indria Yuli; Epriliyana, Nike Norma; Afandi, Alfi Khofifah
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1543

The COVID-19 pandemic that started in 2020 has resulted in a decline in the economy in all sectors, including the tourism sector, due to restrictions on community activities. The purpose of this study was to analyze the level of income effectiveness ratio during the COVID-19 pandemic at the Garahan Permanent Nursery Tourism (PPG) Durian Cluster, Sidomulyo Village, Silo District, Jember Regency. This research is descriptive with a quantitative approach. To find out the level of effectiveness of income, the effectiveness ratio is calculated by comparing the realization of income receipts with the target of revenue receipts. Revenue receipts data used in this study are revenue receipts for 2021 and 2022. Based on the results of calculating the effectiveness ratio for revenue in 2021, a result of 100.035% is obtained, which means that revenue receipts for 2021 are very effective, while the effectiveness ratio for 2022 is 71.5%, which means they are in the less effective category.

Analisis Penyajian Laporan Laba Rugi, Pengakuan Pendapatan dan Beban UMKM Berdasarkan SAK EMKM (Studi Kasus Pada Kedai Hobi Kopi Ambulu Jember) Susanti, Indria Yuli; Fariana, Rina; Setiawan, M. Erik
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1696

Micro, small and medium enterprises (MSME) are currently developing very rapidly in Indonesia. MSME are required to prepare financial reports on their businesses periodically. MSME Accounting and Financial Standard for Micro, Small and Medium Entities were prepared by the Indonesian Institute of Accountants to provide standards for MSME financial reports. The aim of this research is to find out whether the preparation of Hobi Kopi Shop profit and loss report is in accordance with MSME Accounting and Financial Standard and whether the presentation and recognition of income and expenses is in accordance with generally accepted accounting principles. The results of the research show that Hobi Kopi Shop has not prepared financial reports in accordance with MSME Accounting and Financial Standard. The presentation and recognition of income at Hobi Kopi Shop is in accordance with accounting standards, however expenses are still not in accordance with generally accepted accounting standards. Keywords: MSME Accounting and Financial Standard, presentation of profit and loss statements, income recognition, expense recognition

Upaya Meningkatkan Penjualan dan Laba pada UMKM Melalui Penerapan Strategi Pemasaran 4.0 (Studi pada Warunk Dejavu Jember) Susanti, Indria Yuli; Syaifullah, Rama
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2161

Efforts to increase sales and profit achievements for an entity can be done in various ways, one of the efforts made by Warunk Dejavu is to increase profits by implementing a renewable marketing strategy, namely marketing strategy 4.0 which combines offline and online marketing strategies. The aim of this research is to analyze Warunk Dejavu's efforts to increase its sales volume and profit through implementing marketing strategy 4.0. The research results show that after implementing marketing strategy 4.0 with 4C marketing elements, namely co-creation, currency, communal activation, and conversation, sales increased by 15% to 20%, while profits increased by 20% to 25%.

Strategi Penguatan Sistem Pengendalian Internal Penerimaan Dan Pengeluaran Kas Untuk Menghindari Terjadinya Fraud Pada Kas Perusahaan Nevian Elektronik Wuluhan Kabupaten Jember Suwarso, Suwarso; Susanti, Indria Yuli; Anam, Khoirul
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2182

Research with the aim of analysing the strategy of strengthening internal control of cash receipts and disbursements to avoid fraud at the Nevian electronic company in Jember Regency. Approach is used in this research. Data collection techniques are observation, interviews, documentation and literature study. The results showed that the strategy of strengthening the internal control system on cash receipts and disbursements is an organisation that separates duties and responsibilities, an authorisation system, sound practices, and qualified employees. The implementation of internal control elements in cash receipts and disbursements Nevian Elektronik Jember Regency implemented there are three elements, namely a good organisational structure that separates clear tasks in each section. Nevian Elektronik has set the division of authority in authorising company transactions properly. In recording cash receipts and cash expenditure transactions that occur, get prior authorisation from the authorised official, namely the owner of the business in order to provide protection to the company's assets. Healthy practices by applying accounting records to related documents are well implemented. Meanwhile, the element of qualified employees has not been applied specifically to employees who handle cash in terms of employee recruitment.

Analisis Rasio Efektivitas Pendapatan Masa Pandemi Covid-19 pada Wisata Persemaian Permanen Garahan (PPG) Cluster Durian Desa Sidomulyo Kecamatan Silo Kabupaten Jember Susanti, Indria Yuli; Epriliyana, Nike Norma; Afandi, Alfi Khofifah
ACCOUNT (Journal of Accounting and Finance) Vol. 1 No. 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v1i2.1543

The COVID-19 pandemic that started in 2020 has resulted in a decline in the economy in all sectors, including the tourism sector, due to restrictions on community activities. The purpose of this study was to analyze the level of income effectiveness ratio during the COVID-19 pandemic at the Garahan Permanent Nursery Tourism (PPG) Durian Cluster, Sidomulyo Village, Silo District, Jember Regency. This research is descriptive with a quantitative approach. To find out the level of effectiveness of income, the effectiveness ratio is calculated by comparing the realization of income receipts with the target of revenue receipts. Revenue receipts data used in this study are revenue receipts for 2021 and 2022. Based on the results of calculating the effectiveness ratio for revenue in 2021, a result of 100.035% is obtained, which means that revenue receipts for 2021 are very effective, while the effectiveness ratio for 2022 is 71.5%, which means they are in the less effective category.

Analisis Penyajian Laporan Laba Rugi, Pengakuan Pendapatan dan Beban UMKM Berdasarkan SAK EMKM (Studi Kasus Pada Kedai Hobi Kopi Ambulu Jember) Susanti, Indria Yuli; Fariana, Rina; Setiawan, M. Erik
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i1.1696

Micro, small and medium enterprises (MSME) are currently developing very rapidly in Indonesia. MSME are required to prepare financial reports on their businesses periodically. MSME Accounting and Financial Standard for Micro, Small and Medium Entities were prepared by the Indonesian Institute of Accountants to provide standards for MSME financial reports. The aim of this research is to find out whether the preparation of Hobi Kopi Shop profit and loss report is in accordance with MSME Accounting and Financial Standard and whether the presentation and recognition of income and expenses is in accordance with generally accepted accounting principles. The results of the research show that Hobi Kopi Shop has not prepared financial reports in accordance with MSME Accounting and Financial Standard. The presentation and recognition of income at Hobi Kopi Shop is in accordance with accounting standards, however expenses are still not in accordance with generally accepted accounting standards. Keywords: MSME Accounting and Financial Standard, presentation of profit and loss statements, income recognition, expense recognition

Upaya Meningkatkan Penjualan dan Laba pada UMKM Melalui Penerapan Strategi Pemasaran 4.0 (Studi pada Warunk Dejavu Jember) Susanti, Indria Yuli; Syaifullah, Rama
ACCOUNT (Journal of Accounting and Finance) Vol. 2 No. 2 (2024): September
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas PGRI Argopuro Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31537/account.v2i2.2161

Efforts to increase sales and profit achievements for an entity can be done in various ways, one of the efforts made by Warunk Dejavu is to increase profits by implementing a renewable marketing strategy, namely marketing strategy 4.0 which combines offline and online marketing strategies. The aim of this research is to analyze Warunk Dejavu's efforts to increase its sales volume and profit through implementing marketing strategy 4.0. The research results show that after implementing marketing strategy 4.0 with 4C marketing elements, namely co-creation, currency, communal activation, and conversation, sales increased by 15% to 20%, while profits increased by 20% to 25%.

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