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All Journal Jurnal Publikasi Ekonomi dan Akuntansi Journal Transformation of Mandalika Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Eka Jumarni Fithri
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Social Sciences

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Analisis Perhitungan Harga Pokok Produksi Menggunakan Metode Job Order Costing Pada CV Lebong Kreasi Palembang Anjelin Vio Julia; Eka Jumarni Fithri; Muhammad Husni Mubarok
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i4.954

Abstract

The main objective of this report is to evaluate the current cost of goods manufactured calculation, analyze the unaccounted costs in the cost of goods manufactured, and provide recommendations for improving the cost of goods manufactured calculation process. The research method involves collecting primary data through surveys and interviews with company staff. The data sample includes information on the use of material costs, labor, fixed asset lists, and the calculation of the cost of goods produced for hard cover invitations and bairut gold cover yasin books during February 2023. The results of the analysis show that the company has not made a correct classification of the elements of the cost of goods manufactured and has not included some costs in the cost of goods manufactured. In addition, the charging of factory overhead costs has not been applied properly. Therefore, recommendations are suggested for the company to carry out proper classification of the elements of cost of goods manufactured, Include costs related to electricity bills and depreciation of tangible assets in the cost of goods manufactured budget or overhead costs.
Perancangan Sistem Informasi Akuntansi atas Penjualan Tunai pada CV. 99 Jaya Tasya Putri Nuria; Eka Jumarni Fithri; Anggeraini Oktarida
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 2 No. 4 (2023): November : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v2i4.2589

Abstract

The sales accounting information system is one of the company's main activities to generate company profits. So this process requires good process management to produce maximum profits. CV. 99 Jaya is a company engaged in the trading business which sells various types of sea fish. The data collection technique used is by survey in the form of interviews and documentation. From the information obtained by the author, a problem was found, namely that the company had not used computer tools in recording sales, so in this case, errors often occurred in the process of calculating sales transaction recaps so that it took quite a long time in the recording process to produce a profit and loss report. Based on these problems, the author designed a sales accounting information system that produces output in the form of a profit and loss report which is expected to overcome the problems that occur in the company. This discussion produces a sales accounting information system design that is tailored to the needs and agreement with the company.
Analisis Break Event Point (BEP) Sebagai Alat Perencanan Laba Jangka Pendek Pada UMKM Cafe Limas Palembang Sinta Agustiani Putri; Eka Jumarni Fithri
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 4 (2023): November : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i4.311

Abstract

This final report is made to help performing profit planning with fixed costs and variable costs as a basis in doing profit planning using Break Even Point (BEP). The title of this final report is "Break Even Point Analysis As A Short Term Profit Planning Tool at UMKM Café Limas Palembang". In completing this final report the authors obtained data by conducting field research through interviews and observation, library research. Based on the data that the author obtained, the company has not done separation of fixed costs and variable costs, so the company does not know how much fixed costs and variable costs, calculation of Break Even Point (BEP) and Margin of Safety (MOS) calculation, which are useful as a tool of corporate profit planning. The author suggests that company should classify fixed costs and variable costs in advance in order to perform calculation of Break Even Point (BEP), calculation of Margin of Safety (MOS) and profit planning.
Analisis Penetapan Harga Pokok Produksi Pada CV Gerai Seni Konveksi Palembang Winda Apriyani; Eka Jumarni Fithri
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i1.2072

Abstract

This Final Report aims to assist the company in calculating and compiling reports on the cost of production, considering its significance in the progress of CV Gerai Seni Konveksi. The data used is primary and the object includes the calculation of the cost of production for orders for shirts, sports t-shirts and PDl vests. From the data obtained, problems were found at CV Gerai Seni Konveksi Palembang, namely the lack of proper classification of the elements of the cost of production. Apart from that, the company has not allocated depreciation costs for electricity and equipment, and has not calculated the cost of production carefully. Based on this, the author suggests that companies classify the elements of cost of production accurately, including raw materials, labor costs, depreciation of electricity costs, and depreciation costs of machinery and equipment into a cost calculation that reflects the actual costs.
Analisis Break Even Point Sebagai Alat Perencanaan Laba Jangka Pendek Pada CV Wana Jaya Lestari Palembang Rani Septi Yuningsih; Firmansyah; Eka Jumarni Fithri
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i1.2175

Abstract

With the use of this final study, the corporation hopes to boost earnings by determining the CV Wana Jaya Lestari Palembang sales fall safety limits and break-even point. A business called CV Wana Jaya Lestari Palembang deals in the acquisition, planting, and distribution of different plant species as well as the restoration of protected forests and river basins. In order to design the desired profit for the 2023 period, it is necessary to determine the amount of sales that must be attained, categorize fixed expenses and variable costs, and determine the BEP level for areca nut and rubber seeds in 2021 and 2022. expenses associated with expenses are classified as a consequence. Before studying the Break Event Point, fixed and variable expenses are crucial. The organization has demonstrated its ability to generate sales beyond the minimal sales threshold by utilizing the BEP calculation and analysis approach. This may be demonstrated by looking at the margin of safety, which indicates that there is a good gap between revenues and the breakeven point for the business.
Pengaruh Belanja Bantuan Sosial, Belanja Tidak Terduga, Belanja Barang Dan Jasa, Dan Belanja Modal Terhadap Pengelolaan Keuangan Daerah Pada Kabupaten/Kota Provinsi Sumatera Selatan Anggi; M.Thoyib; Eka Jumarni Fithri
Journal Transformation of Mandalika, e-ISSN: 2745-5882, p-ISSN: 2962-2956 Vol. 3 No. 1 (2022): Januari
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/jtm.v3i1.877

Abstract

This study aims to analyze the influence of social assistance expenditures, unforeseen expenses, goods and services expenditures, and capital expenditures on the performance of regional financial management in South Sumatra Province districts/cities. This study is confined to districts and cities in the province of South Sumatra. The study relies on secondary sources for its data. South Sumatera Province Regency/City budget execution reports received from the Ministry of Finance's website provided the study's data (djpk.kemenkeu.go.id). In South Sumatera Province, 18 Regencies/Cities have recorded a total of 90 observations between 2016 and 2020. (five years). SPSS version 26 was used to analyze the data using multiple linear regression. According to the findings, social assistance expenditures, unforeseen expenses, goods and services expenditures, and capital expenditures affected the of regional financial management.
Pengaruh Pendapatan Asli Daerah, Dana Bagi Hasil dan Belanja Modal terhadap Kemandirian Keuangan pada Pemerintah Daerah Kabupaten/Kota di Provinsi Kalimantan Timur Tahun 2019-2023 Evi Zunnia; Sri Hartaty; Eka Jumarni Fithri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9693

Abstract

This study aims to determine the influence of local revenue, profit-sharing funds, and capital expenditure on financial independence in Regency/City Regional Governments in East Kalimantan Province. The data used in this study is secondary data with data obtained through the official website of the Central EPPID of the Audit Board of the Republic of Indonesia (BPK RI) in 2019-2023. This type of research is a quantitative research. The population that is the focus of this study includes all Regional Governments, consisting of 9 Regencies/Cities in East Kalimantan Province with a total sample of 45 in this study. The sample determination in this study used the "purposive sampling" technique. The data analysis method uses panel data regression analysis with the help of Eviews 12 for windows. The results of this study can be concluded that partially local original revenue and profit-sharing funds have no effect on financial independence, while capital expenditure has a negative and significant effect on financial independence. Simultaneously, local revenues, profit-sharing funds, and capital expenditure have a significant effect on financial independence in Regency/City Regional Governments in East Kalimantan Province in 2019-2023.
Pengaruh Etika Auditor, Pengalaman Kerja dan Kompetensi Terhadap Kualitas Audit Pada BPKP Provinsi Sumatera Selatan Muhammad Pramudya Antasari; Rita Martini; Eka Jumarni Fithri
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.5067

Abstract

A quality review can be utilized to discover out infringement within the bookkeeping framework used by the client. To attain this, the information and competence of an evaluator are required. This study analyzes evaluator morals, work involvement and competence. The most objective of this ponder is to analyze how evaluator morals, work involvement, and competence influence the quality of reviews conducted by the Budgetary and Improvement Supervisory Office (BPKP) in South Sumatra Territory. The information utilized in this think about were gotten through surveys dispersed to 50 inspectors as respondents. In information investigation, different direct relapse investigation procedures were utilized with the assistance of the SPSS 25 program to test the theory. The test comes about appeared that reviewer morals had a positive and signitificant impact on review quality. Moreover, inspector work involvement and competence were moreover demonstrated to have a positive and signitificant impact on review quality. In expansion, at the same time, the three factors of inspector morals, work encounter, and competence together gave a positive and signitificant impact on the quality of the review created. 
Co-Authors ANGGERAINI OKTARIDA Anggi Anjelin Vio Julia Evi Zunnia Firmansyah M.Thoyib MUHAMMAD HUSNI MUBAROK Muhammad Pramudya Antasari Rani Septi Yuningsih Sinta Agustiani Putri Sri Hartaty Tasya Putri Nuria Winda Apriyani