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Break Even Point Analysis As A Basic of Profit Planning In Handal Insan Sentosa Batik Business Ucik Arfianti; Reswanda Reswanda
Quantitative Economics and Management Studies Vol. 1 No. 3 (2020)
Publisher : Yayasan Ahmar Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (419.001 KB) | DOI: 10.35877/454RI.qems90

Abstract

Batik is a craft that has high artistic value and has been a part of Indonesian culture for a long time. One of the centers of written batik in Sidoarjo is Reliable Insan Sentosa written batik which is a container in the effort to preserve batik itself. This study aims to analyze the amount of company revenue and production in the state of reaching Break Even Point. The method used in this study is a qualitative descriptive method, to get a clearer and more detailed picture based on the data and information that has been obtained. The results showed that the business of reliable handmade batik sentosa level of profit earned Rp. 12,182,325, where the break even point of sales achieved was Rp.199,000,000 with a total of 199 units. The achieved margin of safety is 10% or Rp.22,200,000 from sales. So that the margin of safety obtained is Rp.199,800,000. In this case the greater the margin of safety the better for the company because the company can experience a significant decline. MSMEs are advised to classify costs to prepare financial reports and apply a BEP analysis to determine financial condition.
ANALYSIS OF BUSINESS FEASIBILITY IN EKSPANSION ABILITY PT. MEKARSARI WARNA PERKASA Dea Gita Permatasari; Reswanda Reswanda
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 7, No 2 (2021): VOLUME 7 NUMBER 2 (2021)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v7i2.2703

Abstract

In the world of the plastic industry, currently it is experiencing a fairly rapid development. In its efforts to develop the company carries out investment activities. PT. Mekarsari Warna Perkasa is one of the business actors engaged in plastic dye trading which will expand by building a color matching laboratory. This type of research is qualitative descriptive using investment criteria analysis techniques to see whether the project is feasible or not. The results showed that the NPV value was Rp. 165,168,085.69, NET B / C of 1.26, IRR value of 19.86%, then the payback period for 3 years 7 months and BEP of 85.49%, namely the turnover of Rp. 1,231,094,004. So it can be concluded overall that this expansion plan is feasible to run with a cash flow that is always positive using the assumption of sales of 1,440,000,000 per year, with 100% of own capital, and a discount factor of 10%. The benefits of this research for business owners in carrying out expansion plans are expected to use 100% of their own capital so that there are no additional bank loan interest costs, and it is hoped that future researchers will become a reference for analysis using the external capital component.
ACCOUNTS RECEIVABLE MANAGEMENT AT PT SARANA METAL INDAH IN SURABAYA Indarti Indarti; Reswanda Reswanda
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 7, No 2 (2021): VOLUME 7 NUMBER 2 (2021)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v7i2.2702

Abstract

This research takes the title Accounts Receivable Management. The need to find cash and credit sales to manage receivables that generate profit in the company in order to meet liquidity. The purpose of this study is to analyze the process of managing accounts receivable carried out by the company and to optimize the management of accounts receivable carried out by the company to meet liquidity.The research method used is descriptive with a qualitative approach. This research takes place at PT Sarana Metal Indah Surabaya which is on Jl. Tenggilis Timur 7 DD 18 No 27. The data collection technique was done by collecting methods through observation, interviews, documentation and triangulation. Data collection uses secondary and primary data.The results show that the company's credit sales have increased in the last three years and the collection of accounts receivable has increased rapidly so that the collection of results can be rotated by the company according to their needs. The existence of an effective and efficient accounts receivable management is able to make the company get more profit in order to meet liquidity.Suggestions are expected that companies in carrying out receivables collection activities can be better and management is expected to be able to provide discounts or discounts on credit sales. Discounts or discounts that can be given by the company if the customer pays in full earlier than the predetermined date or the due date that has been agreed by both parties. In addition, it is hoped that the research results can serve as a guide for further researchers in developing this research for the results of the problems that have been discussed. 
Activity Based Costing Implementation to Determine MSME’s Cost Production Angga Setiawan; Reswanda Reswanda
IJESEMS : International Journal of Engineering Science Educatioon and Management System Vol 1 No 2 (2018): September 2018
Publisher : LPPM NAROTAMA UNIVERSITY, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (934.384 KB) | DOI: 10.29138/ijieeb.v1i2.765

Abstract

MSME’s are proven capable to survive after the crisis that occurred to maintain sustainability. In this global era, one of them is controlling costs, This study aims to determine the Cost Production of MSME’s Wader dan Olahan Sambal Bu Gito Surabaya located at Jl.Sidorukun 2 no.41, Surabaya for one month using the Activity Based Costing method to be more accurate in tracking Factory Overhead Costs based on activities related to production, this study used qualitative methods with a case study approach. The results of the study show that for Wader Original shows conditions under cost (6,05%), and for Wader Rempah Pedas, the same conditions are under cost (13,85%) compared to using traditional system. thus the use of ABC as a method of determining the cost production is more accurate, and can be applied by the company as a consideration making policies for the progress of companies and cost control procedures
ANALYSIS OF RAW MATERIAL INVENTORY CONTROL USING THE ECONOMIC ORDER QUANTITY (EOQ) METHOD, SAFETY STOCK (SS), AND REORDER POINT (ROP) ON THE PRODUCTION OF FOOTWEAR HARIS JAYA WEDORO SIDOARJO METHODS Melinda Mega Puspita; Reswanda Reswanda
IJESS International Journal of Education and Social Science Vol 1 No 2 (2020): VOL 1 NO 2 OCTOBER 2020
Publisher : INTERNATIONAL PENELITI EKONOMI, SOSIAL, DAN TEKNOLOGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (679.991 KB) | DOI: 10.56371/ijess.v1i2.28

Abstract

Haris Jaya Footwear Production is a business that produces sponge slippers located in the Sidoarjo region. In conducting its production activities it is closely related to the supply of raw materials which are important components that must be available for the smooth production process. The purpose of this study is to find out how to stock the raw material of footwear with the EOQ method efficiently, Know the optimal amount of safety stock, and be able to determine the point of re-ordering raw materials (ROP) so that the production process is not obstructed. The method used in this study is descriptive qualitative. The results showed that by applying the EOQ method, (1) the total cost of raw material inventory for Haris Jaya Footwear Production when calculated using the EOQ method was IDR 30,342,940, while the Haris Jaya Footwear Production policy was IDR 37,363,478. Cost savings when using the EOQ method is Rp 7,020,538 or can reduce costs by up to 18%. (2) The optimal amount of raw material for Eva sponges is 22 sheets. (3) And reorder when the Eva sponge raw material in the warehouse reaches 45 sheets.
THE ROLE OF WORKING CAPITAL TO INCREASE SMALL BUSINESS ENTERPRISES Nurul Fatmawati; Siti Hajar Nurlaila; Agus Sukoco; Reswanda T. Ade; Wahyu Mulyo Utomo
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 1, No 1 (2018): International Journal of Accounting & Finance
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (244.498 KB) | DOI: 10.32535/ijafap.v1i1.112

Abstract

The objective of the research is to find the role of working capital that is sourced from own capital and credit capital in order to increase the value and capacity of small business sector. The research was conducted by surveys, interviews, and documentation of Financial Statement records. The data used in this study is the primary data,based on the analysis of the business credit process. The loan application stage, the review stage, credit analysis,credit approval, credit agreement stage and credit disbursement stage. The results found that the progress of SMEs is determined by the availability of working capital divided on their own capital and loan credit capital. Own capital and capital credit provide a positive and significant impact on business volume on SMEs in Surabaya.
THE ROLE OF WORKING CAPITAL TO INCREASE SMALL BUSINESS ENTERPRISES Nurul Fatmawati; Siti Hajar Nurlaila; Agus Sukoco; Reswanda T. Ade; Wahyu Mulyo Utomo
Journal of International Conference Proceedings (JICP) Vol 1, No 1 (2018): Proceedings of the 1st International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (13.585 KB) | DOI: 10.32535/jicp.v1i1.173

Abstract

The purposeThe objective of the research is to find the role of working capital that is sourced from own capital and credit capital in order to increase the value and capacity of small business sector MethodeThe research was conducted by conducting surveys, interviews, and documentation of Financial Statement recording. The data used in this study is the primary data. Based on the analysis, the Analysis of the People's Business Credit Process. The loan application stage, the review stage and credit analysis, the credit approval stage, the credit agreement stage and the credit disbursement stage. Result,The results found that the progress of SMEs is determined by the availability of working capital divided on their own capital and loan credit capital. Own capital and capital kedit provide a positive and significant impact on business volume on SMEs inSurabaya. The findings,arethe increase of business volume is based on the availability of working capital of the company. Working capital becomes important because in small scale industries the focus of business is on the production of production goods where the purchase of raw materials is in cash and not possible on credit. Keywords: capital,enterprises, business, credit
The Effect Of Return on Equity, Net Profit Margin, and Cash Ratio on Tobin's Q at PT. Steel Pipe Industry of Indonesia, Tbk in 2014-2021 Desi Berliantiana Pudji Lestari; Reswanda
Journal of World Conference (JWC) Vol. 4 No. 6 (2022): November 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

This research aims to see the effect of Return On Equity, Net Profit Margin, and Cash Ratio on Tobin's Q. This research was conducted in one company, PT. Steel Pipe Industry Of Indonesia, Tbk in 2014-2021. The independent variables in this research use the ratio of Return On Equity, Net Profit Margin, and Cash Ratio. And the dependent variable in this study is Tobin's Q. The results of this research indicate that the Return On Equity variable has a positive and significant influence on Tobin's Q, Net Profit Margin has a positive and significant effect on Tobin's Q. While the Cash Ratio variable has a negative influence on Tobin's Q.
The Effect of Measuring Return on Assets, Return on Equity, and Operating Income Operating Expense on the Stock Price of Private Mini Bank Companies in 2017-2021 Nainul Amani; Reswanda
Journal of World Conference (JWC) Vol. 4 No. 6 (2022): November 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

The purpose of this study is to determine the profitability ratio of privet mini bank companies in book 2 bank for the 2017-2021 period. This research was conducted on 27 privet mini-bank companies listed on the Indonesian Stock Exchange for the 2017-2021 period. The data used is secondary data in the form of financial statements. The analysis technique uses multiple linear regression with three independent variables, Return on Asset, Return on Equity and Operating Income Operating Expanse, against the dependent variable of the stock price to test the variable influencing the company’s share price. The research results on private mini bank companies show that stock price movements are not affected and are negative and not significant by Return on Equity in private mini bank companies. This study found that private mini bank companies increasing or decreasing the value of Return on Asset and Operating Income Operating Expenses had a significant and significant effect on the share price of private mini bank companies.
The Effect of Return on Assets, Return on Equity, Current Ratio, and Debt to Equity Ratio on Stock Return on Coal Sub-Sector Companies Listed on the Indonesia Stock Exchange, 2017-2021 Seldiah Rega Yhumita; Reswanda
Journal of World Conference (JWC) Vol. 4 No. 6 (2022): November 2022
Publisher : NAROTAMA UNIVERSITY, Indonesia

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Abstract

Indonesia's economic growth requires substantial funding and investment to compete in the regional and global economy. Stock return is the level of profit obtained from stock investment. Stock return is significant for investors because it is one indicator to determine the success of an investment. Although several factors affect stock returns, this study only examined four variables: Return on Assets, Return on Equity, Current Ratio, and Debt to Equity Ratio. This study aimed to determine the effect of Return on Assets, Return on Equity, Current Ratio, and Debt to Equity Ratio on stock returns. The research population is 22 coal sub-sector companies on the Indonesian stock exchange in 2017-2021, and the chosen sample is 8 companies using the purposive sampling technique. The data analysis method used multiple linear regression with SPSS 20. The results showed that Return on Assets significantly negatively affected stock returns. Return On Equity has a significant positive effect on stock returns, the Current Ratio has no significant effect on stock returns, and the Debt-to-Equity Ratio has a significant negative effect on stock returns.