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All Journal Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Moneter : Jurnal Akuntansi dan Keuangan Cakrawala : Jurnal Humaniora Bina Sarana Informatika Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Sebatik Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ INTERACTION: Jurnal Pendidikan Bahasa Jurnal Teknologi Dan Sistem Informasi Bisnis CERMIN: Jurnal Penelitian Enrichment : Journal of Management JOURNAL OF INFORMATION SYSTEM RESEARCH (JOSH) TIN: TERAPAN INFORMATIKA NUSANTARA Target : Jurnal Manajemen Bisnis Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Administrasi Bisnis (J-Adbis) Jurnal Ilmu Ekonomi dan Sosial (JIES) Jurnal Pijar MIPA Journal of Trends Economics and Accounting Research Journal of Economics and Business (JECOMBI) Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan ICONESTH
Ayu Azizah
Universitas Bina Sarana Informatika
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Analisis Perputaran Piutang Terhadap Likuiditas Pada PT. INDOFOOD CBP SUKSES MAKMUR TBK Popon Rabia Adawia; Ayu Azizah; Yuli Setyarini
Jurnal Ilmu Ekonomi dan Sosial (JIES) Vol 10, No 2 (2021): July 2021
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.716 KB) | DOI: 10.22441/jies.v10i2.14299

Abstract

This study examines the factors that influence the liquidity of PT. Indofood CBP Sukses Makmur Tbk. Referring to two variables, namely turnover as a dependent variable / dependent variable (x) and liquidity as independent variable / independent variable (y). The purpose of this study was conducted is to determine whether or not a positive and significant influence between receivables turnover and the level of corporate liquidity. And to know how big influence of receivable turnover to the level of corporate liquidity. The research method used in conducting this research is the research method of associative description. This test is performed by using the collation test used to test whether there is a relationship or not between receivables turnover to corporate liquidity. The results obtained from testing the hypothesis of collation and simple regression is there is a significant relationship between receivables turn over to liquidity. For the regression equation from time series 2010 to 2016 can be determined in equation Y = 248.097 + 0.56X. This research yields conclusion that receivable turn over influence to level of liquidity of PT. Indofood CBP Sukses Makmur Tbk. This result can be seen from tcount of 0.55 The effect of receivable turnover variable to the level of liquidity of 5.80% while the rest of 94.91% influenced by other variables outside this study.
ANALISIS PEMBERIAN DISKON TERHADAP MINAT BELI KONSUMEN DIMASA PANDEMIC COVID-19 Dede Mustomi; Aprilia Puspasari; Ayu Azizah
CERMIN: Jurnal Penelitian Vol 4 No 2 (2020): DESEMBER
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v4i2.663

Abstract

Wabah covid 19 telah menjadikan berbagai sektor kehidupan terganggu, baik pendidikan, ekonomi dan kehidupan sehari hari. Sektor ekonomi yang menjadi objek penelitian ini pun ikut terganggu. Banyak pusat perbelanjaan tutup yang berimbas pada pemutusan hubungan kerja. Sebagian lagi tetap buka dengan memberikan berbagai insentif kepada pelanggan seperti harga diskon atau mengantarkan barang langsung kerumah. Tujuan penelitian ini untuk melihat bagaimana pemberian diskon menarik minat beli konsumen khususnya Gadget dimasa pandemik ini. Penelitian ini merupakan penelitian deskriptif dengan metode survei memakai teknik purposive sampling, dimana penulis menyebarkan kuesioner kepada responden yang berjumlah 250 orang untuk dimintai pendapatnya bagaimana diskon mampu menambah minat beli konsumen dimasa pandemik covid 19. Periode survei dilakukan selama satu bulan pada periode Juni 2020. Dari 250 kuesioner yang disebar ada 220 kuesioner yang kembali dan diisi oleh responden. Hasilnya mayoritas masyarakat memilih untuk tidak membeli gadget meski dengan pemberian diskon kecuali sebagian kecil yang tetap membeli karena kebutuhan.
Pengaruh Tingkat Persediaan Terhadap Rentabilitas Ekonomi Pada PT Sepatu Bata, Tbk Popon Rabia Adawia; Ayu Azizah
MONETER - JURNAL AKUNTANSI DAN KEUANGAN Vol 6, No 2 (2019): Oktober 2019
Publisher : Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (858.503 KB) | DOI: 10.31294/moneter.v6i2.6235

Abstract

This study examines the effect of inventory levels on economic rentability at PT Sepatu Bata Tbk. Referring to two variables, namely economic rentability as the dependent variable / dependent variable (x) and inventory level as independent variables / independent variables (y). The purpose of this research is to find out whether or not there is a positive and significant influence between inventory level rotation, economic profitability at PT Sepatu Bata Tbk, and to find out how much influence the inventory level has on economic rentability. The research method used in carrying out this research is an associative research method which aims to determine the influence of the two variables studied. This study uses simple linear regression data analysis techniques, while for the hypothesis test statistical tests are carried out with the T test. For the regression equation obtained is Y = 18.72 - 0.23X. This study concludes that the inventory does not significantly influence the economic rentability of PT Sepatu Bata Tbk. These results can be seen from tcount of -1.585 and ttable of 2.015, which means that tcount is smaller than ttable. While the influence of inventory variables on economic rentability is 33.4% while the remaining 66.6% is influenced by other variables outside of this study. Keywords: Inventory, economic rentability, profitability.
Pengaruh sistem informasi akuntansi terhadap kinerja keuangan Popon Rabia Adawia; Ayu Azizah
FORUM EKONOMI Vol 23, No 4 (2021): Oktober
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v23i4.10112

Abstract

Kinerja perusahaan merupakan salah satu indikator yang sangat penting, tidak saja bagi perusahaan tetapi juga bagi investor, kinerja sebagai tolak ukur keberhasilan perusahaan untuk mencapai hasil terbaik dari apa yang telah dicita-citakan perusahaan. Adapun tujuan dari penelitian ini adalah untuk mengetahui pengaruh Sistem informasi akuntansi di PT. Likuid Pharmalab Indonesia dan untuk mengetahui tingkat kinerja perusahaan serta untuk mengetahui seberapa besar pengaruh dari Sistem informasi akuntansi terhadap kinerja keuangan perusahaan pada PT. Likuid Pharmalab Indonesia. Penelitian ini menggunakan metode kuantitatif, dalam pengumpulan data peneliti menggunakan populasi, sampel dan tehnik pengambilan sampel sebagai metode untuk pengumpulan data dalam memperoleh informasi yang akan diteliti. Berdasarkan hasil penelitian dapat disimpulkan bahwa kinerja keuangan perusahaan atau profitailitas setiap tahunnnya mengalami penurunan, yang berarti kemampuan perusahaan dalam menghasilkan laba masih tergolong rendah. Sedangkan adanya pengaruh dari unsur informasi akuntansi terhadap kinerja keuangan perusahaan di PT. Likuid Pharmalab Indonesia. Telah terbukti pada hasil perhitungan uji t parsial dengan hasil akhir terdapat korelasi yang cukup kuat antara Sistem informasi akuntansi dengan kinerja keuangan perusahaan.
ANALISIS BRAND AWARENESS PRODUK COKLAT SILVERQUEEN DI KALANGAN MAHASISWA UBSI CIKARANG Ayu azizah; khoirul ulum
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 8 No 2 (2023): Mei
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v8i2.2085

Abstract

At this time the Indonesian people already have quite complex needs. Due to the limited time each individual prefers food that is practical and easy to carry everywhere, one of the choices for snacks that is often chosen is chocolate. The aim of this study was to examine the analysis of brand awareness among university students regarding silverqueen brand chocolate products. This type of research conducted descriptive method using primary and secondary data. From the results of the research, information was obtained that the silverqueen chocolate brand is the most widely known, popular and top of mind among students.
ANALISIS PENYISIHAN PIUTANG TAK TERTAGIH PADA CV. MITRA SERVICE Khoirul Ulum; Ayu Azizah
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol 7 No 4 (2022): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v7i4.1930

Abstract

This research was conducted with the aim of analyzing the reserve for bad debts loss at the company CV. Service Partners for the balance sheet reporting period as of September 30, 2022. From the results of the research that the authors did for 5 months and on the basis of the data of the Balance Sheet report as of December 31, 2021 and the Balance Sheet report as of September 30, 2022, CV. Service Partners have not made a provision for uncollected receivables. In this study, the author uses the age of receivables analysis to calculate and estimate the allowance for losses on receivables on the basis of the detailed list of accounts receivable data as of September 30, 2022. Furthermore, from the details of the receivables, an analysis of the age of receivables is compiled, namely the age group of accounts receivable 0-30 days, 31- 60 days, and >60 days with allowance for accounts receivable rates of 10%, 15% and 15% (table-3 & table-4). From the results of multiplying the receivables allowance rate and the amount of receivables that have been grouped based on the age of the receivables, an allowance for losses on bad debts is Rp. 75,641,783,- (table-5) and the effect on the current year's profit and loss forecast decreased to Rp. 397.201.853,-.
Pengaruh Harga Kualitas Produk Dan Strategi Promosi Terhadap Minat Membeli Uapik Abu Snack Jakarta Rani; Ayu Azizah; Syahrir; Khoirul Ulum
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.670

Abstract

This research analyzes and examines the influence of product quality, price, and promotion strategy on the intention to buy steamed abu snacks in Jakarta. This research was conducted at Uapik Abu Snack in Jakarta which is located on Jalan Syaridin, South Jakarta, and was carried out using quantitative research. This type of research data with quantitative descriptive. The nature of the research uses explanatory descriptive. The population of this research is customers who buy at Uapik Abu Snack, totaling 130 respondents with a sample of 100 respondents. the sampling technique used is probability sampling. Data analysis using multiple linear regression analysis, F test, T-test, coefficient of determination test, classic assumption test used as normality test, multicollinearity test, and heteroscedasticity test. The results of the partial test of the variable price on buying interest is -0,334 are significant 0.000 <0.05, testing the product quality variable on buying interest is 0.589 with a significance of 0.000 <0.05, and the promotion strategy variable on buying interest is 0.723 with a significant 0.000 <0.05 it can be concluded that product quality, price, and promotion strategy have a positive and significant effect on the intention to buy Uapik Abu Snack in Jakarta, then H1, H2, H3 are accepted.
Waterfall Model Inventory Information System at Alvinda Store Karawang Herlina Ferliyanti; Maman Abdurahman; Tri Haryati; Al Ghazali; Ayu Azizah
INTERACTION: Jurnal Pendidikan Bahasa Vol 10 No 1 (2023): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Universitas Pendidikan Muhammadiyah (UNIMUDA) Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalpendidikanbahasa.v10i1.4480

Abstract

Stock name is a process for calculating incoming and outgoing goods by inventory bookkeeping records. Manual calculations will take a very long time, and the risk of error is very high, so the presentation of the inventory report is hampered because it does not match the predetermined time. The stock opname information system with the Waterfall method can make it easier to accurately calculate the amount of stock inventory and can minimize the counting time to be faster. So that inventory reports can be generated quickly, accurately and on time.
ANALISIS PERPUTARAN PIUTANG TERHADAP LIKUIDITAS POPON RABIA ADAWIA; AYU AZIZAH; YULI SETYARINI
AKADEMIKA Vol. 17 No. 1 (2019): Februari 2019
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the factors that influence the liquidity of PT. Indofood CBP Sukses Makmur Tbk. Referring to two variables, namely turnover as a dependent variable / dependent variable (x) and liquidity as independent variable / independent variable (y). The purpose of this study was conducted is to determine whether or not a positive and significant influence between receivables turnover and the level of corporate liquidity. And to know how big influence of receivable turnover to the level of corporate liquidity. The research method used in conducting this research is the research method of associative description. This test is performed by using the collation test used to test whether there is a relationship or not between receivables turnover to corporate liquidity. The results obtained from testing the hypothesis of collation and simple regression is there is a significant relationship between receivables turn over to liquidity. For the regression equation from time series 2010 to 2016 can be determined in equation Y = 248.097 + 0.56X. This research yields conclusion that receivable turn over influence to level of liquidity of PT. Indofood CBP Sukses Makmur Tbk. This result can be seen from tcount of 0.55 The effect of receivable turnover variable to the level of liquidity of 5.80% while the rest of 94.91% influenced by other variables outside this study.
The Appropriate Calculation Cost of Goods Manufactured as Pricing Strategy for Small Sized Enterprises (SMEs) Adawia, Popon Rabia; Puspasari, Aprilia; Azizah, Ayu; Asep, Asep; Mustomi, Dede
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 19, No 1 (2021): Maret 2021
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/jp.v19i1.9840

Abstract

This research aims to identify all production costs incurred in production, to calculate the cost of goods manufactured correctly using the Process Costing Method and decision making for determining the selling price of shoes. The research was taken in one of small-sized enterprises shoe factory in East Karawang. The research method is descriptive comparative with a qualitative approach. The descriptive method is used to describe the production costs incurred in the production process including the raw materials costs, supporting materials costs, labor costs, and factory overhead costs. In this research, the data used are primary and secondary data. The COGM calculation results in show that there is variance calculation between company system and process costing method. It is due to calculations that companies do not identify production costs in detail, therefore the company’s COGM calculation is inaccurate. The COGM calculation appropriately can be the company’s strategy to determine the selling price. so that company profits can continue to increase.
Co-Authors Abdul Rokhim Ade Priyatna Akmaluddin Akmaluddin Al Ghazali Al Paksi, Yudha Febri Arinie, Astri Julia Asriani Natong Budhi Oktavia Dede Mustomi Diah Wijayanti Eni Reptiningsih Erwin Indrawan, Hieronimus Faizal Roni Faruq Lamusa Harnida Waahyuni Herlina Ferliyanti Ida Ayu Putu Sri Widnyani Indang Dewata Khoirul Ulum Lady Diana Warpindyastuti Maman Abdurahman Nopriyanto, Anjar Popon Rabia Adawia Puspasari, Aprilia Rani RANI RANI, RANI Ratih Dwi Asworowati Ratih Setyo Rini Rita Novita Romy Dwipa Yamesa Away Saddam Hussaen Sanwani Sanwani Siti Mayang Sari Sugandhi Sugandhi Syahrir Syahrir Syahrir Syahrir Tri Haryati Ulum, Khoirul Wijaya, Dede Aldi Wijayanti, Diah Yenia Endriastuty YULI SETYARINI Yuli Setyarini