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All Journal KOLEGIAL : Jurnal Manajemen, Bisnis, dan Akuntansi Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Journal Economics Technology and Entrepreneur Trigonometri : Jurnal Matematika
Anwar, Yuniarti
Sekolah Tinggi Ilmu Ekonomi Dwi Sakti Baturaja
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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ANALISIS PENERAPAN ACTIVITY BASED COSTING TERHADAP TINGKAT AKURASI PERHITUNGAN HARGA POKOK PRODUKSI PADA PT TONGGAK AMPUH BATURAJA DI KABUPATEN OGAN KOMERING ULU Pratama, Aldi Yudha; Anwar, Yuniarti; Wiralaga, Harby R
KOLEGIAL Vol 11 No 2 (2023): Juli-Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v11i2.248

Abstract

This research is entitled Analysis of the Application of Activity Based Costing to the Accuracy of Calculation of Cost of Production at PT Tonggak Ampuh Baturaja in Ogan Komering Ulu Regency. The formulation of the problem in this study is how to apply activity based costing to the level of accuracy in calculating the cost of production at PT Tonggak Ampuh Baturaja in Ogan Komering Ulu Regency. In this study using descriptive methods with data collection techniques by means of observation, interviews, documentation and literature study. The analysis technique used in this research is quantitative data analysis technique using activity based costing method. Based on the results of the research, the calculation of the cost of goods sold by the company does not explain in detail the imposition of the cost of production. Factory overhead costs are not allocated to each product in real terms but only use one cost driver. If it is seen from the cost of production which is calculated based on the activity based costing method and the company's method in 2022, the product has a cost difference from the company's method. This is because the charging of overhead costs in the activity based costing method is charged according to the activities consumed by the product, while the company's method of charging overhead costs is proportional to the number of units produced
ANALISIS KREDIT BERMASALAH TERHADAP PROFITABILITAS PADA PT BANK PERKREDITAN RAKYAT UTOMO MANUNGGAL SEJAHTERA SUMATERA SELATAN Ngadi, Setiawan; Anwar, Yuniarti; Wiralaga, Harby R
KOLEGIAL Vol 12 No 1 (2024): Januari-Juni
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v12i1.265

Abstract

The purpose of this study was to determine the non-performing loans on profitability at PT Bank PerkreditanRakyat Utomo Manunggal Sejahtera, South Sumatra. The data analysis technique used in this study usedqualitative and quantitative analysis. The data obtained using the case study method through two types ofdata, namely primary data which is data obtained directly from data sources with direct observation ofsecondary data which is supporting data obtained from other sources or through other intermediariesrelated to research. Based on the results of calculations from the analysis of non-performing loans (NonPerforming Loans) on profitability as measured by Return On Assets and Return On Equity at PT Bank Perkreditan Rakyat Utomo Manunggal Sejahtera South Sumatra during 2016 to 2020 it can be concludedthat non-performing loans (Non Performing Loans)) has an effect on Return On Assets (ROA) and Return OnEquity (ROE). This is evidenced by the increase in the ratio of non-performing loans (Non Performing Loans)in 2018 by 0.01% (from NPL in 2017 of 0.25% to 0.26% in 2018), in 2019 an increase of 0.34% (from NPL in2018 was 0.26% to 0.60% in 2019) and 2020 increased by 0.64% (from NPL in 2019 of 0.60% to 1.24% in2020) which resulted in a decrease in the Return On ratio Assets (ROA) in 2018 was 0.01% (from ROA in 2017of 3.51% to 3.50% in 2018), in 2019 decreased by 1% (from ROA in 2018 of 3.50% to 2 .50% in 2019) and2020 decreased by 0.26% (from ROA in 2019 of 2.50% to 2.24% in 2020) and resulted in the Return OnEquity (ROE) ratio in 2018 decreasing by 1, 55% (from ROE in 2017 of 35.22% to 33.67% in 2018), in 2019decreased by 9.29% (from ROE in 2018 of 33.67% to 24.38% in 2019) and in 2020 decreased by 5.46% (da riROE in 2019 of 24.38% to 18.92% in 2020) which shows that the occurrence of non-performing loans (NonPerforming Loans) causes the profit obtained from the proceeds of asset funding to decrease because banksdo not get interest on loans disbursed, with If the profit is reduced then the amount of bank capital does notincrease because one of the components of capital is the bank's profit
ANALISIS ANGGARAN BIAYA TERHADAP EFISIENSI BIAYA PADA POKTAN SULTAN KUTO PADANG DI DESA BANDAR AGUNG KABUPATEN OKU Andhika, Ryan; Anwar, Yuniarti; Wiralaga, Harby R
KOLEGIAL Vol 12 No 2 (2024): Juli-Desember
Publisher : STIE DWI SAKTI BATURAJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55744/kolegial.v12i2.326

Abstract

The aim in this research is to find out whether the budget is efficient or not at the Sultan Kuto PadangPoktan in Bandar Agung Village, OKU Regency. The method used is the descriptive method usingobservation, documentation and interview data collection techniques. The data analysis technique used isQualitative analysis and Quantitative analysis, namely data obtained using quantitative descriptivetechniques which provide objective observation results on data obtained using a simple formula researchmodel for efficiency ratios and efficiency assessment criteria.After conducting research, it was found thatthe results of the 2019 Budget analysis of IDR 1,155,924,600.00 were realized at IDR 1,016,766,200.00, thisshows that there was a cost efficiency of IDR 139,158,400.00 or a percentage of 87%. Meanwhile, in the2020 budget, Rp. 881,375,180.00 was realized at Rp. 751,774,930.00 and showed an increase in efficiency ofRp. 129,600,250.00 or a percentage of 85%. The 2021 budget cost of IDR 1,023,429,440.00 was realized atIDR 819,976,296.00 and showed an increase in efficiency of IDR 203,453,144.00 or apercentage of 80%. Andthe 2022 budget of IDR 1,086,299,125.00 was realized at IDR 870,103,730.00 and showed an increase inefficiency of IDR 216,195,395.00 or a percentage of 80%.
PENGARUH KUALITAS PRODUK DAN HARGA TERHADAP KEPUTUSAN PEMBELIANSEPEDA MOTOR SCOOPY PADA PT DAYA ANUGRAHMANDIRI CABANG BATURAJA Andika, Okta; Anwar, Yuniarti; R. Wiralaga, Harby
Journal Economics Technology And Entrepreneur Vol 4 No 02 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i02.1501

Abstract

This study is entitled The Influence of Product Quality and Price on Purchase Decisions for Scoopy Motorcycles at PT. Daya AnugrahMandiri Baturaja Branch. Based on the results of the research and discussion that have been carried out, the multiple linear regression equation Y = 5.453 + 0.538X1 + 0.170X2 was obtained, and the correlation value (R) of 0.526 is in the interval 0.40-0.599, so the relationship is moderate/sufficient. While the coefficient of determination (r square) is 0.277 or 27.7%. This value shows that the contribution of the influence of the independent variables, namely product quality (X1) and price (X2) simultaneously is 27.7% to the dependent variable, namely, the purchase decision (Y) of Scoopy Motorcycles at PT. Daya AnugrahMandiri Baturaja Branch. The t-test, the level of significance (?) used is 0.05 or 5%. While the value of the degree of magnitude (df) is sought by the formula n-k-1 (0.05df:78-2-1=75=1.992) product quality (X1) is 4.310. So, the t-count value (4.310)> t-table (1.992). So it means that there is a partial influence between product quality (X1) and purchasing decisions (Y). Likewise with the price (X2) of 1.993 and t-table 1.992. So, the t count value (1.993) > t table (1.992) means that the price (X2) has a partial effect on the purchase decision (Y) of Scoopy Motorcycles at PT. Daya AnugrahMandiri Baturaja Branch.
ANALISIS RASIO LIKUIDITAS DAN RASIO PROFITABILITAS PADA PERUSAHAAN DAERAH AIR MINUM KABUPATEN OGAN KOMERING ULU Anwar, Yuniarti; Yunsepa, Yopi; Meliyani, Rafiza
Jurnal Ecoment Global Vol. 5 No. 1 (2020): Edisi Februari 2020
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (732.827 KB) | DOI: 10.35908/jeg.v5i1.868

Abstract

Analysis of Liquidity Ratios and Profitability Ratios in Ogan Komering Ulu District Water Supply Company. The formulation of the problem in this study is how liquidity ratios and profitability ratios in Ogan Komering Ulu Regional Water Supply Company? The purpose of this study was to determine the liquidity ratios and profitability ratios in the Regional Water Supply Company of Ogan Komering Ulu Regency.Data analysis techniques used in research using qualitative and quantitative analysis with descriptive methods. The type of data used are primary data and secondary data. From the results of the analysis of the calculation of the level of liquidity of the Regional Water Supply Company of Ogan Komering Ulu Regency during 2014-2017, the average value of the quick ratio was 903.5%, current ratio 1,008.75% and cash ratio of 58.75%. This shows that the company is in good condition because it has exceeded industry standards where the company is able to fulfill its short-term obligations. And the level of profitability over the past four years, namely 2014-2017, is not in a good condition because the calculation of net profit margin, return on investment, and return on equity has a negative value, this is because the company always loses and has not been able to manage the source of funds owned efficient and effective.Keywords: Analysis of financial ratios, liquidity, profitability
ANALISIS PIUTANG TAK TERTAGIH TERHADAP TINGKAT PERPUTARAN PIUTANG PADA CV SURYAMAS DI KABUPATEN OKU Sulistiawan, Tessa; Bramana, Sally Maria; Anwar, Yuniarti; Yunsepa, Yopi
Jurnal Ecoment Global Vol. 6 No. 2 (2021): Edisi Agustus 2021
Publisher : Universitas Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (782.239 KB) | DOI: 10.35908/jeg.v6i2.1389

Abstract

This study is entitled Analysis of Uncollectible Accounts Receivable Turnover Rate at CV Suryamas in OKU Regency, with the formulation of the problem is how to analyze uncollectible accounts on the turnover rate of accounts receivable at CV Suryamas in OKU Regency. The method used in this research is descriptive method. This method is used by means of research prioritizing systematic observation of existing activities to obtain appropriate and targeted results by using the analysis tools for the bad debts ratio and the accounts receivable turnover ratio. The results showed that the risk of uncollectible receivables from CV Suryamas in 2015-2019 was 0.11%. While CV Suryamas' receivables turnover in 2015-2019 was seen from the average collection ratio of 121.78%. When viewed, the ratio of non-performing receivables is 0.11%, which means that there is less risk of uncollectible receivables and the average collection ratio reaches 100%. Based on the analysis of the uncollectible accounts receivable ratio to the CV Suryamas receivable turnover ratio in OKU Regency during 2015-2019, it shows that the management of uncollectible accounts has been strived to run properly. This can be seen from the ratio of arrears whose value is less than 3% and the collection ratio reaching 100%, although the receivable turnover ratio has an impact on the inefficient use of business capital and the average collection period ratio also estimates bad debts at 60%.
Efektivitas Model Discovery Learning Berbasis Kemampuan Koneksi Matematika, Berpikir Reflektif, Dan Representasi Matematis Mahasiswa Dalam Pembelajaran Online Kusuma Listyotami, Mega; Anwar, Yuniarti; Bramana, Sally Maria
Trigonometri: Jurnal Matematika Vol. 1 No. 1 (2024): Edisi Januari
Publisher : Lppm Universitas Nurul Hud

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30599/trigonometri.v1i1.3256

Abstract

Penelitian ini bertujuan untuk menguji efektivitas model Discovery Learning berbasis pada kemampuan koneksi matematika, berpikir reflektif, dan kemampuan representasi matematis mahasiswa dalam pembelajaran online. Metode pengumpulan data dan instrumen yang digunakan adalah tes dan non tes. Sampel penelitian ini berjumlah 35 mahasiswa. Teknik pengumpulan data menggunakan observasi, wawancara, angket, dan tes. Teknik analisis data yang digunakan dalam penelitian dan pengembangan adalah deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa model Discovery Learning berbasis pada kemampuan koneksi matematika, berpikir reflektif, dan kemampuan representasi matematis mahasiswa dalam pembelajaran online efektif meningkatkan kemampuan koneksi matematika, berpikir reflektif, dan kemampuan representasi matematis mahasiswa sebesar 76%.
Co-Authors Andhika, Ryan Andika, Okta Bramana, Sally Maria Kusuma Listyotami, Mega Meliyani, Rafiza Ngadi, Setiawan Pratama, Aldi Yudha R. Wiralaga, Harby Sulistiawan, Tessa Wiralaga, Harby R Yopi Yunsepa