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All Journal Al-Idarah : Jurnal Manajemen dan Bisnis Islam Jurnal Riset Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global
Himawan Pradipta
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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IMPLEMENTASI MANAJEMEN BISNIS SYARI’AH UNTUK PENINGKATAN VOLUME PENJUALAN DI KANTIN 1 PUTERA UD. ASSYARIF PONDOK PESANTREN SALAFIYAH SYAFI’IYAH SUKOREJO SITUBONDO Misbahul Ali; Himawan Pradipta; Syarifuddin
Al-Idarah Vol 3 No 1 (2022): Al-Idarah : Jurnal Manajemen dan Bisnis Islam
Publisher : Fakultas Syariah dan Ekonomi Islam Universitas Ibrahimy

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1296.934 KB) | DOI: 10.35316/idarah.2022.v3i1.1-22

Abstract

The canteen is a place in the Salafiyah Syafi'iyah Islamic Boarding School Sukorejo Situbondo that provides the basic needs of students, in the form of food and drinks every day, so that every day there must be buying and selling interactions carried out by students and canteen employees. There are several products offered by the canteen in providing facilities for the basic needs of the students, namely rice, ice, cakes, young coconut, herbal herbs and instant noodles. In increasing the sales volume of the canteen, do the best possible service so that consumers can feel satisfied. One of the management applied by the canteen in increasing sales volume is by facilitating all the basic needs of students. In addition, the canteen also provides excellent service by building the best possible chemistry in order to create comfort and compatibility so that sales volume also increases. In this paper it is concluded that the application of sharia business management to increase sales volume aims to satisfy santri consumers as consumers, so that the canteen gives students flexibility in choosing food. This can attract consumers to make repeat purchases at the canteen
Analisis Laporan Keuangan Sebelum, Selama dan Sesudah Pandemi Covid-19 Dalam Menilai Kinerja Keuangan Industri Food and Beverage Yang Terdaftar di Bursa Efek Indonesia (BEI) : Studi Kasus PT Sarimelati Kencana Tbk, Periode 2018-2023 Himawan Pradipta; Merrissa Puji Ambarwati
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2733

Abstract

Purpose_ This study was conducted with the aim of determining whether there is a difference in the financial performance of PT Sarimelati Kencana Tbk (PZZA) before, during, and after the Covid-19 pandemic. Furthermore, this study also aims to analyze whether the Covid-19 pandemic has an impact on the company's financial performance. Method_ The researcher used a quantitative descriptive analysis method to evaluate the financial performance of PT Sarimelati Kencana Tbk (PZZA). Conducting a financial performance assessment is considered important for a company to get a comprehensive picture of its financial position. This assessment is carried out using various methods, one of which is financial statement analysis. Financial statement analysis involves measuring liquidity, solvency, and profitability ratios. These ratios provide information about the company's ability to meet its obligations, manage its assets, and generate profits. Findings_ The financial performance of PT Sarimelati Kencana Tbk (PZZA) experienced a significant decline during the 2018-2023 period, mainly influenced by the impact of the Covid-19 pandemic. It can be said that the decline in the liquidity ratio indicates that there is difficulty for the company in meeting its short-term obligations. The increase in the solvency ratio indicates the company's increasing dependence on debt and the risk of default. It can be said that a decrease in the activity ratio indicates the company's inability to optimally utilize its assets to generate profits. A decrease in the profitability ratio indicates that the company has difficulty generating adequate profits. The company needs to increase capital, maximize sales turnover, and control costs.Implications_ This study provides theoretical contributions by enriching knowledge about financial statement analysis in the context of the Covid-19 pandemic. The findings of this study can be used as a consideration in formulating policies and strategies to improve the company's financial performance during the pandemic. Practically, this study is expected to help PT Sarimelati Kencana Tbk to increase its profitability in the post-pandemic period.Originality_ This study originally uses financial ratios to assess the company's financial performance.Research Type_ Empirical Study.
Analisis Perhitungan Harga Pokok Produksi pada CV. ABC dengan Menggunakan Metode Full Costing Himawan Pradipta; Audri Selly Kusuma Putri
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.395

Abstract

Calculating production costs is more precise and accurate using the full costing method. Therefore, the entire purchasing process includes in detail all costs used in the production process. The purpose of this writing is to identify the production categories used during production as well as understand and compare how costs are paid in calculating production costs with CV ABC and existing theory. The data is used as primary data. Primary data was obtained through work visits and interviews with business owners. The writing results show that in calculating production costs there are differences in total production costs caused by the company's lack of flexibility in grouping production costs so that the calculations do not reflect the correct value.
Co-Authors Ali, Misbahul Audri Selly Kusuma Putri Merrissa Puji Ambarwati syarifuddin