Article Per Year (5 Year)
p-Index From 2020 - 2025
2.943
P-Index
This Author published in this journals
All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) RJABM (Research Journal of Accounting and Business Management) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Ilmiah Akuntansi Kesatuan Reswara: Jurnal Pengabdian Kepada Masyarakat Nusantara Hasana Journal JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Journal Of Human And Education (JAHE) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Akuntansiku Jurnal Manajemen dan Pemasaran Jasa Eduvest - Journal of Universal Studies Jurnal Pengabdian Bukit Pengharapan Mount Hope Management International Journal Jurnal Analisis Bisnis Ekonomi
Retnosari Retnosari, Retnosari
Departemen Farmasi, FMIPA Universitas Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Nursing Social Sciences Other

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
ANALISIS CASH TURNOVER DAN RECEIVABLE TURNOVER Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 3 No 2 (2014): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

Cash is a medium of exchange that allows management to run its business activities. In fact it is not uncommon that in fact the success of the company to maintain its survival depends on the ability to provide cash to meet financial obligations in a timely manner. Receivables are current assets that are expected to be converted into cash within one year or within one accounting period. Receivables generally arise from the company's core business. However receivables can also result from the presence of the principal outside business activities of the company. Cash and receivables are part or component of working capital so that the velocity of cash and accounts receivable turnover must be considered to achieve high levels of profitability due to higher cash turnover and accounts receivable turnover indicates the shorter the time dependent capital in cash and receivables. This indicates the efficiency in the use of working capital.
PENERAPAN PERHITUNGAN AKUNTANSI PRODUK UTAMA DAN PERLAKUAN AKUNTANSI PRODUK SAMPINGAN Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 1 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

The purpose of this study was to determine the allocation of joint costs on the main products and by-products and to determine the accounting treatment of the main products and by-products of profit / loss in the UD Ngudi Rizeqy rice mill.From the calculation of profit and loss with three methods, namely reducing the cost of goods sold, reducing production costs and adding other income, profit margins are obtained. In the calculation by reducing the cost of goods sold and adding other income, the profit was Rp.31,316,470 in August, Rp.38,164,090 in September and Rp.38,041,020 for October. Whereas with the method of reducing production costs obtained a profit of Rp.31,108,350 in August, Rp. 37,891,250 in September and Rp. 37,816,110 in October. Treatment with a method of reducing production costs results in a smaller net profit due to lower production costs which results in a decrease in the value of the ending inventory and is followed by an increase in cost of goods sold.
PERBANDINGAN METODE TREND MOMENT DAN LEAST SQUARE DALAM MENYUSUN ANGGARAN PENJUALAN Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 5 No 2 (2016): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

The purpose of this study was to determine sales forecasting using the trend moment method, knowing sales forecasting using least square method, knowing the comparison of sales forecasting using the trend moment and least square method at UD Mitra Sejahtera Plastindo Kebumen.The results of forecasting the sale of HDPE plastic in 2016 at UD Mitra Sejahtera Plastindo use the trend moment method for the Cilacap region, small size plastic 424.8 bal, responsibility 3,502.6 bales, large 296.7 bales, jumbo 67.74 bales, super 32.64 bal. The area of ??Banjarnegara is small size 806.28 bales, responsibility 3,853.5 bales, large 408.6 bales, jumbo 186.3 bal, super 146.6 bales. The small size of the Purwokerto area is 1,949.16 bales, the responsibility is 6,053.1 bales, large is 649.44 bales, jumbo is 205.5 bal, super is 54.06 bal.The results of forecasting the sale of HDPE plastics in 2016 at UD Mitra Sejahtera Plastindo used the least square method for the Cilacap area, a small plastic size of 390.3 bales, 3453 balances, a large 277.26 bales, jumbo 61.56 bales, super 30.3 bales. The area of ??Banjarnegara is small size 801.6 bales, responsibility 3,592.26 bales, large 379.74 bales, jumbo 157.5 bales, super 125.66 bales. The Purwokerto area is 1,904.7 bal in small size, 5994 bales in liability, 499.2 bal in bulk, 186.6 bal in jumbo, and 50.7 bal in super.The results of forecasting the sale of HDPE plastic to Plastindo Prosperous UD Partners using the moment and least square trend method shows that sales forecasting uses the trend moment method is greater than the least square method, so the forecasting results using the least square method close to the realization of sales, the difference forecasting with sales realization January is very small in the Banjarnegara region, namely, small size 1.47 bales, responsibility 1.04 bales, large 0.61 bales, jumbo 0.20 bales, super 0.08 bales.
PENENTUAN HARGA JUAL DENGAN MENGGUNAKAN PENDEKATAN COST PLUS Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 2 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

This study aims to determine the selling price on the production of raffia and straw. The study authors used cost plus method, as cost plus method is considered appropriate in determining the selling price. The research was conducted in the CV. Sumber Cahaya Abadi district. Karanganyar. Method of data collection conducted by the authors using the method of observation, interviews, documentation, and literature. Data analysis is to calculate the selling price and cost plus methods.             Results of research conducted at the CV. Sumber Cahaya Abadi shows that the selling price and profit generated different. Based on this, it is important that the calculation of the sale price to cost plus method to determine the selling price will be on the market that can achieve the desired profit. Keyword: selling price cost plus method.
PENERAPAN METODE FORECAST DALAM MENYUSUN ANGGARAN PENJUALAN PADA SALES PARTNER PT. COCA - COLA AMATIL INDONESIA CABANG KEBUMEN Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 4 No 1 (2015): JIAK
Publisher : P4M STIE Putra Bangsa

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

Abstract

The purpose of budget formulation, budget function, the benefits of budgeting, the weaknesses of the budget, the types of budgets, understanding budget of sales, factors which mempegaruhi sales budgeting, understanding the forecast sales, techniques contained in the sales forecast, after an evaluation and finally gave advice as input to the company for consideration. Data analysis technique is to include sales data in 2013 and then put into the formula, and then comparing the sales budget for 2014 that has been made with the realization penjulan 2014. The comparison is used to look for the differences that will be incorporated into the formula, using the method of calculation The forecast can know which method is most closely compliance with the conditions of the company. Results of the study showed that the company must perform sales budget and to choose the method of budget according to the conditions of the company is using the least squares method, because this method is closer to the data processed Sales Partner PT. Coca-Cola Amatil Indonesia. Keywords: Budget, Budget Sales, Sales Forecast.
PENGARUH DIMENSI SUSTAINABILITY REPORTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN YANG TERDAFTAR DI BURSA MALAYSIA Retnosari, Retnosari
JIAK : Jurnal Ilmiah Akuntansi dan Keuangan Vol 7 No 1 (2018): JIAK
Publisher : P4M STIE Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.697 KB) | DOI: 10.32639/jiak.v7i1.269

Abstract

This study aims to analyze sustainabilty dimensions of sustainability reporting positive effect on the financial performance of companies in Malaysia. This research is quantitative method of the archival research. Furthermore sampling in this study using purposive sampling and this research using descriptive analysis and multiple regression analysis.This study found existing positive influence dimensions of sustainability reporting which consists of the economic, environmental, labor, human rights, social and product responsibility on the financial performance in the company's Malaysia.Key words: corporate social responsibility, sustainability, financial performance
Pengaruh Ukuran Dewan Komisaris, Dewan Komisaris Wanita, Dan Aktivitas Komite Audit Terhadap Manajemen Laba Perusahaan Farmasi Tahun 2018-2022 Setianingsih, Rini; Iswanaji, Chaidir; Retnosari, Retnosari
Akuntansiku Vol 3 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v3i2.493

Abstract

Manajemen laba merupakan tindakan manipulasi kecurangan pada laporan keuangan berupa laba-rugi perusahaan. Beberapa faktor yang dapat mempengaruhi manajemen laba yaitu ukuran dewan komisaris, komisaris wanita, dan juga aktivitas dari komite audit. Tujuan penelitian yaitu untuk menguji ada tidaknya dampak ukuran dewan komisaris, komisaris wanita, dan aktivitas komite audit pada manajemen laba perusahaan manufaktur sektor farmasi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Kajian ini berupa kajian kuantitatif dengan variabel independen ukuran dewan komisaris yang diwakili oleh kapasitas dewan komisaris, komisaris wanita, serta aktivitas komite audit yang diwakili dengan skor rapat pada jajaran komite audit, serta variabel dependen manajemen laba yang dinilai dengan menggunakan Real Earnings Management (REM). Riset ini memakai teknik purposive sampling dengan menghasilkan 39 sampel. Studi ini menggunakan metode analisis statistik deskriptif dengan alat analisis statistik regresi linier berganda dengan SPSS versi 22. Hasil riset membuktikan bahwa secara parsial ukuran dewan komisaris, dan aktivitas atau jumlah rapat pada komite audit memiliki pengaruh negatif signifikan terhadap manajemen laba, sedangkan komisaris wanita memiliki pengaruh positif signifikan terhadap praktik manajemen laba. Secara simultan ukuran dewan komisaris, komisaris wanita, dan aktivitas komite audit memiliki pengaruh pada praktik manajemen laba.
Implementasi Sosial Media Dan Festival Agro Wisata Untuk Meningkatkan Penjualan Durian Dan Olahan Ketela Candimulyo Magelang Menggunakan Strategi Marketing 10P Rokhaniyah, Siti; Nilasari, Ayunda Putri; Retnosari, Retnosari; Astutik, Erni Puji; Fahadha, Rizqa Ula; Tyasningwuri, Elisabeth Meidiana; Mukaromah, Fili
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 2 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i2.470

Abstract

This study aims to measure the effectiveness of implementing social media to increase sales of durian and processed cassava in Candimulyo District, Magelang Regency using the 10P marketing strategy. This is a field research, with primary data from interviews and distributing questionnaires. The sample consisted of 40 sellers of durian and processed cassava. Data analysis was carried out by validity and reliability test, t-test, N-gain formula, multiple regression analysis, and analysis of qualitative data to strengthen the results of quantitative analysis. The results of the data analysis show: 1) there is a difference in the nominal income in the conditions before and after the implementation of the 10P marketing strategy 2) the implementation of the 10P marketing strategy to increase income is quite effective (moderate effectiveness category) 3) of the 10 elements of the 10P marketing mix, 8 of them has a positive effect on increasing income (product, promotion, professional, people, public, power, pressure, and performance), while price and place, statistically, have no effect on income 4) agro-tourism festivals are quite effective as media promotions and efforts to increase durian sales 5) social media is the most popular means of promotion, because of its convenience and affordability.
Pengaruh Nilai Kapitalisasi Saham Syariah, Nilai Ukuran Perusahaan, Dan Inflasi Terhadap Pertumbuhan Ekonomi Pada Tahun 2016-2023 Irmawati, Ayu; Panggiarti, Endang Kartini; Retnosari, Retnosari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 13 No. 3 (2024): SEPTEMBER
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v13i3.2428

Abstract

This study aims to empirically examine the effect of Sharia Stock Capitalization Value, Company Size Value, and Inflation on Economic Growth in 2016-2023, a case study on the Indonesian Sharia Stock Index (ISSI). The method used in this research is quantitative method. This study has a population of 202 companies listed in ISSI during 2016-2023. The sampling technique is to use purposive sampling, so that the total sample obtained is 32 companies. Data analysis using multiple linear regression analysis with the help of tools in the form of SPSS 26. The results of this study indicate that the variables of company size and inflation have a significant positive effect on economic growth. Meanwhile, the Islamic stock capitalization value variable has a negative and significant effect on economic growth. The conclusion of this study indicates that economic growth will increase if large companies can more effectively carry out social and economic responsibilities, thereby promoting inclusive and sustainable growth, and controlled inflation below ten percent. Meanwhile, Islamic stocks have a negative impact on economic growth due to the low level of public literacy regarding Islamic stocks. Keywords: Sharia Stocks, Firm Size, Inflation, Economic Growth
The Influence of Murabaha Financing Funds on the Business Development of Rizky Prima Sejahtera KSPPS Members Davfa, Muhamad Indra; Retnosari, Retnosari
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 1 (2024): OCTOBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i1.1436

Abstract

One of the service products offered by KSPPS Rizky Prima Sejahtera is a sale- purchase financing contract based on murabahah. Murabahah is a financing contract for the sale and purchase of goods at the original price (acquisition price) with additional profit (margin) agreed by both parties (seller and buyer). The goal of this research is to examine how the murabahah financing provided by Rizky Prima Sejahtera KSPPS impacts the growth of the businesses belonging to its members. By cooperating with KSPPS through murabahah financing, people who lack capital can develop their micro businesses. The authors utilized qualitative research methods to gather information, including conducting interviews, reviewing documents, studying literature, and employing descriptive analysis techniques in their data analysis. Also, based on the results of the study, it shows that the murabahah financing fund has a positive effect on the business development of MSME members of KSPPS Rizky Prima Sejahtera.
Co-Authors Astutik, Erni Puji Chaidir Iswanaji Davfa, Muhamad Indra Diah Agustina Prihastiwi Emma Dwi Ratnasari Endang Kartini Panggiarti Erlangga, Dimas Bayu Fahadha, Rizqa Ula Frimasika, Adella Vania Hapsari, Martania Dwi Irmawati, Ayu Latuperissa, Debby Lucia Rita Indrawati Mukaromah, Fili N, Panggabean Sylvia Nilasari, Ayunda Putri Putri Nilasari, Ayunda Rini Setianingsih Siti Arifah Siti Rokhaniyah Sri Sarwanti Subhan Subhan Taufik, Ikhwan Togar Laut, Lorentino Tyasningwuri, Elisabeth Meidiana Yulida Army Nurcahya