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All Journal Jurnal Ilmiah Akuntansi dan Humanika JIA (Jurnal Ilmiah Akuntansi) Al-Zayn: Jurnal Ilmu Sosial & Hukum
Ni Luh Asri Savitri
Universitas Pendidikan Ganesha
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Credit Decisions Making Through the Use of Information Company’s Financial Performance and Environmental Performance Putu Riesty Masdiantini; Ni Luh Asri Savitri; Sunitha Devi
Jurnal Ilmiah Akuntansi Vol 8 No 1 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v8i1.53882

Abstract

Before credit is given, the bank must first conduct a credit analysis to ensure that the customer can really be trusted. It is important for loan officers to understand other information or the latest information related to lending. Through the use of data on the company's financial performance and environmental performance, this study seeks to obtain empirical evidence about the provision of loan decisions. This study uses a quasi-experimental design with a 2X2 factorial layout, which is an experimental method. 81 students enrolled in the Bachelor of Accounting Program comprised the sample for this study, which was chosen using a purposive sampling technique and the non-probability method. The Two-Way Analysis of Variance (ANOVA) test was employed in the data analysis process. The study's findings show that credit decisions are significantly impacted by both financial and environmental performance.
Assessment of the Health Level of Rural Banks (BPR) in Buleleng Regency during the Covid-19 Pandemic Putu Riesty Masdiantini; Ni Luh Asri Savitri; Sunitha Devi; Putu Eka Dianita Marvilianti Dewi
Jurnal Ilmiah Akuntansi dan Humanika Vol. 13 No. 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jiah.v13i2.54555

Abstract

This study aims to determine the health level of Rural Banks (BPR) during the Covid-19 pandemic, especially BPRs in Buleleng Regency registered with the Financial Services Authority (OJK) with the RGEC method. The research method used is descriptive research with a quantitative approach. This study used a sample of rural banks in Buleleng Regency. The data used is secondary data obtained from BPR financial reports published on the OJK website. The results showed that the health level of BPRs in Buleleng Regency was in a fairly healthy predicate in the first and third Quarters of 2020, which was when the Covid-19 Pandemic condition was announced in Indonesia so that it had a shock effect on the performance of BPRs. However, BPR can immediately overcome this condition by following various government policies, so that it becomes a healthy predicate in the second, third and fourth quarters of 2021. Keywords: Bank soundness level, rural banks, Covid-19 pandemic
Implementasi Metode Full Costing untuk Menghitung Harga Pokok Produksi Kerajinan Bokor Perak Jero Sekar di Desa Kamasan I Gusti Ayu Dewi Cantika Cahyani; Ni Wayan Yulianita Dewi; Ni Luh Asri Savitri
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i3.6048

Abstract

Penelitian ini bertujuan untuk menerapkan metode full costing dalam menghitung harga pokok produksi pada industri kerajinan bokor perak Jero Sekar di Desa Kamasan sebagai acuan dalam penentuan harga jual. Pada penelitian ini metode yang digunakan adalah metode kuantitatif deskriptif. Hasil penelitian, dalam memperhitungkan harga pokok produksinya Jero Sekar belum memasukkan biaya overhead pabrik tetap maupun variabel. Hasil perhitungan harga pokok produksi dengan metode full costing diperoleh hasil yang lebih tinggi dibandingkan dari metode perhitungan Jero Sekar, karena biaya yang dikeluarkan pada saat produksi dihitung secara rinci dalam metode full costing. Sedangkan perhitungan harga pokok produksi menurut Jero Sekar belum merinci secara jelas biaya produksi yang dikeluarkan. Dimana dalam perhitungannya didapatkan selisih harga pokok produksi antara perhitungan Jero Sekar dan metode full costing sebesar Rp. 76.245, dan perhitungan harga jual mendapatkan selisih sebesar Rp. 80.000. Penelitian ini menyarakan agar Jero Sekar menggunakan metode full costing untuk perhitungan harga pokok produksinya dan perhitungan harga jualnya dengan metode berdasarkan kaidah akuntansi.
Co-Authors Dewi, Putu Eka Dianita Marvilianti I Gusti Ayu Dewi Cantika Cahyani Ni Wayan Yulianita Dewi Putu Riesty Masdiantini Sunitha Devi