Claim Missing Document
Check
Articles

Found 2 Documents
Search

ANALYSIS OF ACCOUNTS RECEIVABLE TURNOVER AT PT. XXY, A MANUFACTURING COMPANY IN GRESIK Febriyanti, Berliana; Reviandani, Wasti; Vilantika, Elok
Komitmen: Jurnal Ilmiah Manajemen Vol 5, No 1 (2024): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v5i1.32973

Abstract

This research aims to analyze the accounts receivable turnover at PT. XXY, a manufacturing company in Gresik. The study focuses on the efficiency of the company's receivables management in measuring how quickly the company converts trade receivables into cash. The analytical method involves collecting historical data on receivables, financial statements, and the company's receivables management policies. The research results will provide in-depth insights into the effectiveness of the company's receivables policies and offer recommendations to enhance accounts receivable turnover. This study has strategic implications for improving the company's liquidity, optimizing financial resources, and supporting sustainable growth. Thus, the research makes a significant contribution to both practical and academic understanding of financial management in manufacturing companies.
Optimizing Banana Chips Production Planning in MSMEs Through the Goal Programming Approach Herdianzah, Yan; Wahyuni P, A. Dwi; Citra Aulian Chalik; Febriyanti, Berliana; Nova Asdi Kurnia Fitri
Cognitia : International Engineering Journal Vol. 1 No. 2 (2025): Cognitia : International Engineering Journal
Publisher : Candela Edutech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63288/ciej.v1i2.7

Abstract

The UMKM Keripik Umi is a micro-scale enterprise that produces banana chips but currently lacks a structured and systematic production planning approach. Production decisions are still based on historical demand trends, leading to inefficiencies, especially when customer demand fluctuates. This study aims to optimize production quantities, minimize total production costs, and maximize sales revenue for three product variants: original, balado (spicy), and chocolate-flavored banana chips. To achieve these objectives, the Goal Programming method is utilized due to its effectiveness in solving multi-objective optimization problems, especially when there are conflicting goals. The results of the optimization show that the ideal production quantities are 4,191 packs for the original flavor, 8,187 packs for the balado flavor, and 5,434 packs for the chocolate flavor. With this production allocation, the minimum total production cost is achieved at IDR 123,479,100, while the maximum projected annual sales revenue reaches IDR 54,640,900. These findings demonstrate that the Goal Programming method can be a valuable decision-support tool for Micro, Small, and Medium Enterprises (MSMEs), particularly in managing limited resources while pursuing multiple business objectives. By implementing structured production planning using this method, MSMEs like Keripik Umi can significantly improve their operational efficiency, adapt more effectively to market dynamics, and enhance profitability in a competitive business environment