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Journal : Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan

Analysis Of Marketing Strategy At Business Resources Store Bintuhan Kaur Regency Afiro, Dezandra; Afriani, Sulisti; Effendi, Yanto
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.90

Abstract

Marketing strategy is a form of plan that unravels in the marketing field. To obtain optimal results, this marketing strategy has a broad scope in the field of marketing, including strategies dealing with competition, pricing strategies, product strategies, service strategies and so on. The aim of this research is to determine the marketing strategy at Toko Sumber Bisnis Bintuhan, Kaur Regency. The sample in this study were 30 people consisting of 4 employees at Toko Sumber Bisnis Bintuhan, Kaur Regency for internal factors and 26 people for external factors, namely customers. The analysis method used was SWOT analysis consisting of the Internal Strategy Factor Matrix (IFAS) and the External Strategy Factor Matrix (EFAS). The results showed that the marketing strategy at Toko Sumber Bisnis Bintuhan of Kaur Regency supports the aggressive strategy, or SO strategy in SWOT matrix. The result of the sum of the strengths owned is 43.20 while the weaknesses are 26.90, then the internal quadrant of the factors is 43.20 - 26.90 =16.30 which means the ability of Toko Sumber Bisnis Bintuhan of Kaur Regency to utilize the strengths and minimize the weaknesses that exist on the internal. The chances of this strategy are 42.60 and the threat is 23.41. So the external quadrant factors are 42.60 - 23.41 = 19.19, which means that the high ability of Toko Sumber Bisnis Bintuhan of Kaur Regency to take advantage of opportunities and overcome the threats faced by companies in marketing clothes, bags and shoes.
Analysis of the Internal Control System for Merchandise Inventory at Alfamart Merapi, Tebeng Gardens, Bengkulu Saresa, Lausa; Afriani, Sulisti; Fitriano, Yun
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.102

Abstract

The purpose of this study was to determine the internal control system for merchandise inventory at Alfamart Merapi Kebun Tebeng Bengkulu. The results showed that the internal control system for merchandise inventory at Alfamart Merapi Kebun Tebeng Bengkulu was compatible with Mulyadi's theory (2018: 488). In the organizational element, there is a schedule and committee involved in the stock opname. The authorization system and recording procedures are appropriate, where the monthly Stock Opname report is signed by the shop head and the daily Stock Opname is signed by the employee of the shift holder, the recording is based on the results of the monthly and daily (partial) Stock Opname reports calculated based on an invoice containing the type of goods, price of goods and quantity of goods. Healthy practice, there is conformity in the application of the internal control system for merchandise inventory, where invoices have been printed serial numbers and issued by DEPO Alfamart, Stock opname is carried out twice (monthly and daily) using the PDA system. In this element of healthy practice control there is an inconsistency with Mulyadi's theory (2018: 44), where the quantity and other inventory data listed in the 3rd and 2nd part of the physical count card are matched by the physical count card holder before the data is collected. listed in part 2 of the physical count card is recorded in the list of physical count results, because at Alfamart Kebun Tebeng, the quantity and inventory data are matched based on the invoice sent by DEPO
Analysis of Accounting Treatment of Receivables at LP3I College Bengkulu Dila, Viana; Afriani, Sulisti; Hidayah, Nenden Restu
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1555

Abstract

This study aims to determine the suitability of presenting the accounting treatment of receivables at LP3I College Bengkulu. This type of research is qualitative descriptive, the data collection methods are direct observation, interviews, documentation, while the data analysis techniques used in qualitative descriptive analysis research are as a key instrument, data collection is carried out in a triangulation (combined) manner, data analysis is inductive, and the results of qualitative research emphasize meaning rather than generalization. The results of this research found that the presentation of the accounting treatment of receivables at LP3I College Bengkulu was still found to be lacking in several indicators that needed to be improved, namely 1.) income recognition: it would be better to follow Mulyadi's theory, because recognition at LP3I was not good or appropriate to use, 2.) allowance for losses on receivables: reserves for losses on receivables from LP3I were not carried out in a precise manner. inches in his recording, so it would be better to follow the theory according to Mulyadi.