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All Journal Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Graha Akuntansi International Conference on Digital Advanced Tourism, Management, and Technology
Lis Widowati
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENENTUAN HARGA POKOK PRODUKSI GARAM PADA UD APEL MERAH REMBANG Lis Widowati; Fitnantyo Bimawan; Diah Ayu Setiyawati
Graha Akuntansi Vol. 3 No. 2 (2018): Graha Akuntansi
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v3i2.6

Abstract

Tujuan penelitian ini yaitu untuk mengetahui perhitungan harga pokok produksi garam pada UD. Apel Merah Rembang dan membandingkan perhitungan harga pokok produksi antara metode perusahaan dengan menggunakan metode full costing. Jenis penelitian yang digumakan adalah jenis penelitian deskriptif dengan menggunakan pendekatan kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer yang diperoleh langsung dar pihak perusahaan serta data berupa informasi biaya-biaya produksi perusahaan selama bulan Agustus 2018. Sedangkan untuk data sekunder diperoleh dari buku, jurnal, internet atau media lain yang mendukung penelitian ini. Dari hasil analisis data, hasil penelitian menunjukkan bahwa perhitungan harga produksi perusahaan lebih rendah dibandingkan dengan perhitungan harga pokok produksi dengan menggunakan metode full costing. Harga pokok produksi yang dihitung menggunakan metode perusahaan yaitu sebesar Rp 2.268, - per kg dan menurut metode full costing Rp 2.276, -. Hal ini disebabkan karena dalam perhitungan biaya overhead pabrik perusahaan tidak memperhitungkan beberapa biaya kedalam harga pokok produksinya seperti biaya pemeliharaan dan perawatan alat produksi, dan biaya depresiasi peralatan.
PENILAIAN LAPORAN KEUANGAN DENGAN ANALISA RASIO PADA CV.CENDANA MOTOR SUKOREJO TAHUN 2018 - 2019 Lis Widowati; Andi Kurniawati; Aprilia Devi Antika
Graha Akuntansi Vol. 3 No. 2 (2018): Graha Akuntansi
Publisher : Akademi Akuntasi Effendiharahap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60006/graha.v3i2.8

Abstract

Tujuan dari penulisan Tugas Akhir ini adalah pentingnya rasio keuangan perusahaan untuk dianalisa, sehingga hasil dari analisa tersebut dapat diketahui kondisi keuangan, serta perkembangan usahanya dari tahun ke tahun. Dalam perkembangannya, laporan keuangan bermanfaat bagi pihak intern maupun ekstern. Dalam menganalisa rasio pada CV. Cendana Motor Sukorejo, penulis menggunakan komponen laporan keuangan yang terdiri dari neraca, dan laporan laba rugi periode tahun 2018-2019. Analisis rasio keuangan yang digunakan meliputi rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas. Hasil dari analisa rasio likuiditas menunjukkan bahwa cash ratio dan cash turn over saja yang dikatakan baik dan perusahaan masih dikatakan belum bisa menutup hutang lancarnya. Untuk rasio solvabilitas dari hasil oengukuran hutangnya masih terlalu banyak sehingga belum memenuhi angka standar industry. Untutk rasio aktivitas penjualan pada perusahaan besar sehingga mampu untuk menutupi rasio aktivitas. Pada rasio profitabilitas sama dengan rasio aktivitas yaitu penjualan besar sehingga mampu menutupi rasio profitabilitas. Tetapi tidak untuk Net Profit Margin, karena laba berish yang kecil dan penjualan yang besar membuat perusahaan jauh dari rata-rata industry. Penyebabnya adalah biaya operasional yang terlalu besar sehingga walaupun penjualan meningkat dari tahun 2018 ke tahun 2019 tetapi biaya operasionalnya pada tahun 2019 lebuh besar dari tahun 2018 ke tahun 2019 tetapi biaya operasionalnya pada tahun 2019 lebih besae dari tahun 2018 sehingga membuat perusahaan mengalami penurunan pada laba bersih. Kesimpulan dari penelitian ini adalah secara garis besar perusahaan dikatakan baik namun pada hasil laba terjadi penurunan dari tahun 2018-2019. Ini data terjadi karena perusahaan mengalaim peningkatan pada biaya operasionalnya.
Analisis Efisiensi Dan Efektivitas Anggaran Pendapatan Dan Belanja Desa (Apbdes) Pada Kantor Balai Desa Pagendisan, Kec. Winong, Kab. Pati Tri Hartininngsih; Lis Widowati; Amy Cahyawati3
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7836

Abstract

Analysis of efficiency and effectiveness in the management of the Village Revenue and Expenditure Budget (APBDes) is useful for ensuring that village financial resources are used optimally. Management of the Village Revenue and Expenditure Budget (APBDes) in Pagendisan Village, Winong District, Pati Regency has indicated that it is less effective and less efficient in its allocation. This study aims to determine the financial performance of the Pagendisan Village government in managing the Village Revenue and Expenditure Budget (APBDes) based on the level of efficiency and effectiveness ratios in 2021-2023. The method used in this study is quantitative descriptive using data in the form of numbers to describe, research, and explain it. The data sources used in this study are primary data and secondary data. Data collection techniques in this study are observation, interviews. The results of this study, namely based on the efficiency ratio, show that the financial performance of the Pagendisan Village government from 2021-2023 is less efficient in realizing expenditures with total income. Meanwhile, based on the effectiveness ratio, it shows that the financial performance of the Pagendisan Village government from 2021-2023 is very effective in achieving the set revenue targets
Sustainable Ecotourism Supply Chain Development Fitnantyo Bimawan; Abdul Malik; Lis Widowati
International Conference On Digital Advanced Tourism Management And Technology Vol. 1 No. 2 (2023): International Conference on Digital Advanced Tourism, Management, and Technolog
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/ictmt.v1i2.28

Abstract

Ecotourism is an important sector in the rapidly growing tourism industry, allowing tourists to enjoy natural and cultural beauty while preserving the environment. Developing a sustainable ecotourism supply chain is a key aspect in ensuring that ecotourism can continue without damaging the environment and culture that is its attraction. This research aims to reveal the main principles in developing a sustainable ecotourism supply chain, by considering several aspects. This research method uses a qualitative study, which focuses on understanding the target aspects using literature analysis and observation techniques. The research results show that close collaboration between the parties involved is essential in developing a sustainable ecotourism supply chain. The government has an important role in formulating policies and regulations that support sustainability principles. Tourism entrepreneurs need to adopt environmentally friendly practices, market ecotourism responsibly, and provide economic benefits to local communities. Education is needed for sustainable development of all stakeholders and long-term commitment to sustainability principles.
Accountability And Transparency In Grogol Village Fund Management, Karangtendah District, Demak Regency C Susmono Widagdo; Lis Widowati; Rahayu Setia Wati  
International Conference On Digital Advanced Tourism Management And Technology Vol. 1 No. 1 (2023): International Conference on Digital Advanced Tourism, Management, and Technolog
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/ictmt.v1i1.85

Abstract

Accountability is the government's responsibility to report and present activities that have been carried out to the public. This accountability is carried out so that the government can be transparent with the commitments that have been formed in its implementation. The Grogol Village Government, Karangtengah District, Demak Regency is a Village Government that supports Good Governance, especially accountability and transparency. This research aims to assess the accountability and transparency of the Village Government regarding the management of Village Funds in Grogol Village, Karangtengah District, Demak Regency. This research uses a qualitative method based on field studies. The data collection technique used was an interview with a semi-structured technique. Interviews were conducted with the Village Government which carries out government administration and the Village Consultative Body (BPD) as representatives of the community, totaling 9 informants. The results of this research show that the financial management of Village Funds implemented by the Grogol Village Government is in accordance with applicable laws and regulations. The transparency carried out by the Grogol Village Government uses digital information media, information is disseminated by each village through the RT head and RW head, apart from that there is also an information board placed at the Village Office. Even though the management of Village Funds carried out by the Village Government is very good, community understanding of Village Fund policies is still low.
Co-Authors Abdul Malik Amy Cahyawati3 Andi Kurniawati Aprilia Devi Antika C Susmono Widagdo Diah Ayu Setiyawati Fitnantyo Bimawan Rahayu Setia Wati   Tri Hartininngsih