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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Student Research Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Eka Jumarni Fithri
Politeknik Negeri Sriwijaya
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Journal : Student Research Journal

 1 
Analisis Tingkat Kesehatan Koperasi Simpan Pinjam Pada Pusat Koperasi Kartika Sriwijaya Anisa Nur Fadillah; Indra Satriawan; Eka Jumarni Fithri
Student Research Journal Vol. 1 No. 5 (2023): Oktober : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i5.624

Abstract

The mission of this final report is to assess the health level of the Kartika Sriwijaya Cooperative Center, with reference to the Guidelines for Assessing the Health of Savings and Loan Cooperatives and Savings and Loan Cooperative Units as stipulated in Deputy Deputy for Supervision Regulation of the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia No. 06/Per/Dep.6/IV/2016. The data collection methods employed in this report include interview techniques and document collection. The data used consist of primary data obtained through interviews and secondary data taken from the financial reports of Kartika Sriwijaya Cooperative Center, including the Balance Sheet and Income Statement. The analysis results indicate that overall, the health level of the Kartika Sriwijaya Cooperative Center during the period 2020-2022 is categorized as "Sufficiently Healthy," with an average score of 69.78. In 2020-2021, the cooperative was in the "Under Supervision" category with a total score of approximately 65.45. However, in 2022, there was an improvement, leading the cooperative to achieve the "Sufficiently Healthy" predicate with a total score of 78.45.
Pengaruh Efektivitas PAD, Ketergantugan Keuangan Daerah, dan Efisiensi Keuangan Daerah Terhadap Alokasi Belanja Modal Pada Pemerintah Provinsi Se-Sumatera Riski Ayuni; Kartika Rachma Sari; Eka Jumarni Fithri
Student Research Journal Vol. 1 No. 5 (2023): Oktober : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i5.627

Abstract

One way to achieve a goal in regional autonomy, especially in terms of improving welfare and community services, is through capital expenditure. This study aims to determine the effect of Financial Performance on the Capital Expenditure Allocation of Provincial Governments in Sumatra for 2017-2021. The population in this study is 10 Provincial Governments with a total observation data (sample) of 50 Provincial Government APBD Realization Reports throughout Sumatra. Testing this hypothesis using multiple linear regression with the help of Eviews 12 software. The results of this study show that partially the Effectiveness of PAD and Regional Financial Efficiency have a significant negative effect on Capital Expenditure Allocation. Meanwhile, Regional Financial Dependence does not have a significant effect on Capital Expenditure Allocation.
Analisis Perhitungan Harga Pokok Produksi Pada CV Rantau Bayur Permai Indi Ramadani; Zulkifli Zulkifli; Eka Jumarni Fithri
Student Research Journal Vol. 1 No. 5 (2023): Oktober : Student Research Journal
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/srjyappi.v1i5.643

Abstract

The author of this final report aims to analyze the calculation of the cost of production based on orders for January 2023 at CV Rantau Bayur Permai. The company is located at Jln. Palembang – Jambi, Sukamoro, Kel. Tanah Mas Kec. Talang Kelapa KM.14 sukajadi, Banyuasin Regency, South Sumatra 30961. And is a company engaged in convection. From the data obtained by the author through interviews and observations. Based on data from the company, the authors found several problems, namely the company had not classified the cost of raw materials and auxiliary materials, the company had not taken into account the cost of depreciation of equipment and electricity into the calculation of the cost of production, so that the calculation of the cost of production was not correct as a whole. Based on the existing problems, the author suggests grouping raw material costs and supporting material costs and calculating depreciation costs and electricity costs into factory overhead so that the cost of production can be calculated correctly.
Co-Authors Anisa Nur Fadillah Aura Putri Syahrani Firmansyah Firmansyah Indi Ramadani Indra Satriawan Kartika Rachma Sari Muhammad Pramudya Antasari Riski Ayuni Siti Farrahwati Zulkifli Zulkifli