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All Journal JURNAL AKUNTANSI UNIVERSITAS JEMBER JBMR: Journal of Business and Management Review Journal of Applied Business, Taxation and Economics Reseach
Putri, Yayang Novealita Wahono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PROFIT OPTIMIZATION AND COST EFFICIENCY OF PRODUCT MIX WITH LINIER PROGRAMMING SPREADSHEET MODEL Putri, Yayang Novealita Wahono; Nurafni, Nurafni Eltivia; Riwajanti, Nur Indah
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 2 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i2.36209

Abstract

ABSTRACTThis research aims to provide the best model in order to optimize profits and minimize costs in the field of product mix at Micro Smal Medium Enterprises called Nanda Salad, Malang, East Java, Indonesia.This research uses the Solver Spreadsheet Model to produce a Linier Programming scheme. The analysis method begins with the process of collecting data, constructing the model, defining the variables, constructiong the objective function, designing the model constraints, constructing the solution model, and implementing the solution. The results of this research indicate that profit optimization and cost efficiency can be obtained more optimally if Nanda Salad chooses to carry out production activities with on line 1 compared to on line 2. In addition to getting profit optimization and cost efficiency schemes, on line 1 shows that Nanda Salad can use their limited resources to produce of product mix optimally. By considering the average of return, Nanda Salad can optimally meet consumer demand without wasting costs. To increase the accuracy result, MSMEs can combine forecasting approaches with Linier Programming.Keywords: Cost efficiency, Excel, Linier Programming, Product Mix, Profit Optimization ABSTRAKPenelitian ini bertujuan untuk memberikan model terbaik dalam rangka mengoptimalkan laba dan meminimalkan biaya terhadap produksi produk campuran pada Usaha Mikro Kecil Menengah bernama Nanda Salad, Malang, Jawa Timur, Indonesia. Penelitian ini menggunakan Solver Spreadsheet Model untuk menghasilkan skema Linier Programming. Metode analisis dimulai dengan proses pengumpulan data, membangun model, mendefinisikan variabel, membangun fungsi tujuan, merancang batasan model, membangun model penyelesaian, dan pengimplementasian solusi. Hasil penelitian ini menunjukkan bahwa optimalisasi laba dan efisiensi biaya dapat diperoleh dengan lebih maksimal apabila Nanda Salad memilih untuk menjalankan kegiatan produksi dengan skema on line 1 dibandingkan on line 2. Selain mendapatkan skema optimalisasi laba dan efisiensi biaya, skema on line 1 menjawab dengan jelas bahwa Nanda Salad dapat mempergunakan sumber daya yang terbatas untuk memproduksi produk campuran dengan optimal. Dengan mempertimbangkan rata-rata jumlah retur Nanda Salad dapat memenuhi permintaan konsumen secara optimal tanpa adanya kondisi pemborosan biaya. Untuk meningkatkan keakuratan hasil, UMKM dapat mengombinasikan pendekatan forecasting dengan Linier Programming.Kata Kunci: Efisiensi biaya, Excel, Linier Programming, Optimalisasi laba, Produk Campuran
The System Design for Internship Administration and Pocket Money at PT Pertamina Geothermal Energy Putri, Yayang Novealita Wahono; Riwajanti, Nur Indah; Eltivia, Nurafni
Journal of Business and Management Review Vol. 5 No. 4 (2024): (Issue-April)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr54.9452024

Abstract

Research Aims: This research aims to design an adequate administration and pocket money internship management system at PT Pertamina Geothermal Energy (PGE). Improvisation will be carried out to prevent human error and increase the processing speed of the internship’s pocket money system. Design/methodology/approach: This research is classified as applied research and was carried out using a Business Process Improvement approach. The procedures include need analysis, planning & design, development, and conclusion. The method used to collect data is by interviewing the Human Capital as the user. Secondary documents and activity forms are obtained through documentation. Research Findings: The system design is based on the concept of Business Process Modelling Notation (BPMN) using Bizagi Modeler. Validation tests by material experts and IT experts are carried out to ensure that the designs have a certain quality and are relevant. The design evaluation system is carried out by involving the Human Capital and Developer Consultant. The level of efficiency can be achieved if the business process model has been designed adequately, and delays in payment can be reduced. Theoretical Contribution/Originality: This research confirms that the problem solved is limited to system design. To obtain results implementation in the problem-solving process at PGE, further research will needed to discuss the system design in advanced Keywords: administration, BPMN, process business, internship, pocket money
Sustainability Disclosure of GRI: Is Management Impression? Putri, Yayang Novealita Wahono; Ekasari, Kurnia; Wahyuni, Hesti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 6 (2024): August 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i6.288

Abstract

This research aims to comparing investigations sustainability reporting disclosure, between the top five F&B company in Indonesia and associate it with the management impression theory. The role of SR auditor is also in the spotlight issue. This research uses descriptive qualitative statistic method to analyze GRI disclosure the top five F&B company in Indonesia using their SR data from 2020-2021. The larger size of company in direct propotion to the number of GRI points disclosed. The greater number of GRI points disclosed always indicates that in preparing their SR, the company is assisted by an independent as assurance. Thus, management impression can be reduced even if it appears a little. Proves that the most important issue faced by the company is the most material to report and shows that indirectly sustainability report is a tool to improve the company’s image. Future research directions have provided coverage wider area of the company and link it to auditing standards furthermore (specific aspect) for reliable sustainability reports that can be useful for stakeholders.
The System Design of Payroll Accounting Information System at Private Primary School in East Jakarta Putri, Yayang Novealita Wahono; Riwajanti, Nur Indah; Eltivia, Nurafni
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 1 (2024): October 2024
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i1.351

Abstract

This research aims to design a system design of payroll Accounting Information System (AIS) at a primary private school (Madrasah Ibtidaiyah Al-Baidlo/”MIAB”), East Jakarta to improve the efficiency of payroll business processes. Business Process Improvement was used as a design approach in this research, with an applied research type. Collect data by interview with Headmaster and Treasurer. The tool used to document business processes is the Bizagi Modeler. Automation is carried out to prevent human error and increase the processing speed of payroll business processes. The business processes that are designed will be tested by material and information technology experts. The result of this research is that the proposed (to-be) business process increases the simplification of payroll activities by improving the quality of fast and accurate decision making which has economic value. Using Business Process Modelling Notation allows this research to present proposed business processes related to needs and solutions to problems in the research objects observed. This research is proven to be able to increase the simplification of business processes, increase efficiency in decision making by school principals in a relatively short time from 337 minutes to 41 minutes or a time saving of around 296 minutes (equivalent to 4.93 hours).Cutting manual activities to automated processes increases the opportunity for fraud and human error.
Co-Authors Hesti Wahyuni, Hesti Kurnia Ekasari Nurafni Eltivia Nurafni, Nurafni Eltivia Riwajanti, Nur Indah