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ANALISIS AKUNTANSI PERSEDIAAN DAN PENGARUHNYA TERHADAP LABA PERUSAHAAN PADA PT. INDO-SINO AGROCHEMICAL Adawia, Popon Rabia; Azizah, Ayu; Nopriyanto, Anjar
Perspektif : Jurnal Ekonomi dan Manajemen Akademi Bina Sarana Informatika Vol 16, No 2 (2018): September 2018
Publisher : www.bsi.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (704.375 KB) | DOI: 10.31294/jp.v16i2.3844

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui bagaimana pengaruh persediaan bahan baku terhadap laba kotor perusahaan pada PT. Indo-Sino Agrochemical. Metode analisis yang digunakan oleh penulis adalah Analisis Regresi Linier Sederhana,  Analisis  Koefisien  Korelasi  Sederhana,  Analisis  Koefisien Determinasi dan Uji Keberartian Koefisien Korelasi ( Uji t ). Kemudian dari hasil penelitian mengenai hubungan antara kedua variabel tersebut, diperoleh hasil sebagai berikut :1. Hubungan antara persediaan bahan baku ( variabel X ) dan laba kotor ( variabel Y ) dirumuskan Y = 0.3601 + 1,9540X. Dari hasil perhitungan  uji koefisien  korelasi  sederhana  diperoleh  r  = 0,9937. Dilihat  dari  tabel  pedoman  interprestasi  koefisien  korelasi  berada antara 0,80 – 0,1000 memberi indikasi bahwa antara persediaan bahan baku  (  variabel  X  )  dengan  laba  kotor  (  Variabel  Y  )  terdapat hubungan yang sangat kuat dan bernilai positif.2. Dari perhitungan koefisien determinasi diperoleh nilai sebesar 98,74%. Hal  ini  menunjukkan  bahwa  besarnya  pengaruh  persediaan  baku terhadap   laba   kotor   adalah   98,74%,   sedangkan   1,26% dipengaruhi oleh faktor lain.3. Dari perhitungan uji keberartian koefisien korelasi ( uji t ) diperoleh nilai  t hitung= 21,6943 dan nilai  �t tabel  = 2,44691. 4. Dari analisa data, penelitian ini terbukti bahwa persediaan bahan baku ( variabel X ) dan laba kotor ( variabel Y ) terdapat pengaruh yang bersifat “Sangat Kuat”.Kata Kunci : Persediaan bahan baku,  Laba kotor, Laporan  Keuangan.
Analisis Penerapan Metode Simpleks Linier Programming Pada Home Industry Martabak Ayu Azizah; Rani; Khoirul Ulum; Faizal Roni; Eni Reptiningsih
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.1059

Abstract

Linear programming is a planning technique that uses mathematical models with the aim of finding the best product combinations in preparing an allocation of limited resources in order to achieve goals that are used optimally Sofjan Assauri (Hermawan, 2016). The simplex method is an approach in solving linear programming problems that have two or more decision variables where determining the optimal combination is done through repeated iterations of the simplex table until the optimum value is found in the optimization problem which includes maximizing profits or minimizing costs. The martabak home industry is one of the businesses operating in the culinary sector. One of the problems faced by the Martabak 88 home industry is determining the optimum production amount so as to obtain maximum profits. Therefore, a method is needed to determine the right combination of products made and the combination of products produced. The simplex method is the method used in this research to estimate the maximum profit obtained from sweet martabak and egg martabak.
Implementasi Metode Analytical Hierarchy Process (AHP) dalam Sistem Pendukung Keputusan untuk Pemilihan Handphone Ade Priyatna; Sanwani Sanwani; Ayu Azizah
Journal of Information System Research (JOSH) Vol 5 No 4 (2024): Juli 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/josh.v5i4.5428

Abstract

Currently, many people experience confusion when choosing a smartphone that suits their daily activities and needs due to the vast number of brands and models available in the market. The diverse specifications and uses of smartphones often lead consumers to purchase products that do not meet their needs. To address this issue, a decision support system was designed to help buyers select the right smartphone. This research uses the Analytical Hierarchy Process (AHP) method to analyze quantitative data, enabling the determination of criteria and alternative smartphone choices that are suitable.In the process of data entry and processing, criteria and alternatives are established to facilitate the selection of a smartphone. One common challenge in designing decision models is the inability of the model to reflect all real variables, which can result in inaccurate decisions. Therefore, it is essential to design a flexible model capable of accommodating various relevant variables. Additionally, each stored model must be accompanied by detailed information and comprehensive explanations to ensure users understand the proposed decision-making process and its basis.This research can provide an effective solution in smartphone selection, offering clear and structured guidance for consumers to make more accurate decisions based on their individual needs. The research results show that the Xiaomi brand achieved a score of 0.90, indicating that Xiaomi is the most chosen brand in the best smartphone category.
TEACHING LISTENING SKILL TO FIFTH GRADE STUDENTS OF SD NEGERI GEUMPANG KABUPATEN PIDIE BY WATCHING YOUTUBE CHANNEL PRACTICAL PSYCHOLOGY Ayu Azizah; Siti Mayang Sari; Akmaluddin; Rita Novita
International Conference on Education, Science, Technology and Health (ICONESTH) 2023: ICONESTH
Publisher : International Conference on Education, Science, Technology and Health (ICONESTH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46244/iconesth.vi.140

Abstract

The goal of this study is to determine whether students in SD Negeri Geumpang's fifth grade who receive listening instruction via YouTube Channel Practical Psychology do better than those who receive listening instruction without it. In the case of the experiment research method, quantitative research is used to conduct this study. The research's design is a pre-experiment with one group that underwent pre- and posttesting. One class is used in this arrangement, and pre- and post-tests are administered before and after treatment. The purpose of this treatment is to test the effects of a certain treatment. The kids of SD Negeri Geumpang's fifth grade during the academic year 2022/2023 make up the study's population. 28 students make up the entire student body, which is divided into one class. Only 28 pupils in the fifth grade are used in this study's sample because there are so few of them. N-Gain Score was used to analyze the data that was obtained. The study's findings indicate that fifth-grade students at SD Negeri Geumpang perform better when listening skills are taught via YouTube Channel Practical Psychology than when listening skills are taught without it. This is supported by It is demonstrated by the N-Gain score calculation result, which is 0.58. Utilizing the Practical Psychology YouTube channel to teach listening skills is not sufficient or effective enough.
Perancangan Sistem Informasi Berita Acara dan Sertifikasi Penerimaan Limbah B3 Pada PT Omega Cipta Kencana Asworowati, Ratih Dwi; Mustomi, Dede; Natong, Asriani; Azizah, Ayu; Ulum, Khoirul; Wijaya, Dede Aldi
Jurnal Teknologi Dan Sistem Informasi Bisnis Vol 6 No 2 (2024): April 2024
Publisher : Prodi Sistem Informasi Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jteksis.v6i2.1332

Abstract

The official report and certificates of receipt of b3 waste are a single document that must be issued by the waste transporter and collector to be submitted to the waste generating party, when the transporter has transported and placed the waste at a temporary b3 waste collection site. PT. Omega Cipta Kencana, which acts as a transporting party as well as a temporary b3 waste collection site, is required to issue an official report and certificate and hand them over to the party producing the waste. The purpose of making an official report and certificate of B3 waste is to find out that the waste has been received and placed in a temporary B3 waste collection site according to the permits owned, and as a condition for completing company documents as really needed when the company comes for an audit. The method of collecting data in the preparation of the Final Project is the method of observation, interviews and literature study. With the creation of an information system for official reports and certification of acceptance of b3 waste, PT. Omega Cipta Kencana, which acts as the transporting party and as a temporary waste collection site, can issue these documents to the waste generator quickly, precisely and accurately and can save costs in the document delivery process. You can also store these documents safely and neatly in the system.
Pengembangan Strategi Pemasaran Pada Produk Makaroni Goreng (Cinlok) Ayu Azizah; Faruq Lamusa; Harnida Waahyuni
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 1 No. 3 (2023): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v1i3.916

Abstract

Entrepreneurship is said to be very important because it can increase economic growth in general in a country. The role of entrepreneurship in economic development includes more than just increasing output and income per capita, it also includes initiatives and determination of changes in the structure of business and society (Hisriich et al., 2008. CINLOK is a snack made from bantet macaroni, which is in the form of such as small bent pipes which are then fried and seasoned with various flavors such as balado, sweet and spicy balado, roasted corn, sweet corn, cheese, spicy lime leaves, and extra hot CINLOK was founded on October 30 2020, but had was halted due to the Covid-19 outbreak and restarted while participating in the independent entrepreneurial MBKM program on August 29 2022. marketing strategy is of course mandatory for a business to increase sales.CINLOK has several marketing strategies developed in order to attract consumers and increase sales.
Optimation of Adsorpsi and Desorpsi of Mn2+ Ions on Gel-GPTMS Silica (Glycidoxypropyltrimethoxysilane) Modified with Sulfonates Azizah, Ayu; Oktavia, Budhi; Dewata, Indang; Away, Romy Dwipa Yamesa
Jurnal Pijar Mipa Vol. 19 No. 5 (2024): September 2024
Publisher : Department of Mathematics and Science Education, Faculty of Teacher Training and Education, University of Mataram. Jurnal Pijar MIPA colaborates with Perkumpulan Pendidik IPA Indonesia Wilayah Nusa Tenggara Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpm.v19i5.7449

Abstract

Silica gel is an adsorbent often used in chromatography columns as a resin or stationary phase. Silica gel has active groups on its surface in the form of silanol (-SiOH) and siloxane (-Si-O-Si-). The effectiveness of silica gel in absorbing heavy metal ions is very low, so modification is needed to increase the absorption capacity of silica gel to metal ions. The addition of sulfonate with the GPTMS linkage compound dose modification. Adsorption and desorption are two methods that can be used to separate manganese metal. This research aims to obtain the optimum desorption agent (NaCl and CaCl2) and the concentration of the AAS-characterised desorption agent. This study used the column method for the adsorption and desorption process. This study used the column method for the adsorption and desorption process. The column method is a technique used to separate certain substances from a mixture by utilizing the interaction between adsorbent and adsorbate. The results obtained optimum desorption agent CaCl2 where the weight desorbed 0.1168002 mg with a percent desorption of 92.3%, the optimum concentration of CaCl2 0.05 M where the weight desorbed 0.132264 mg with a percent desorption of 95% Adsorbent characterization was conducted with FTIR and XRF.
Optimasi Biaya Pengiriman Kelapa Menggunakan Model Transportasi Rani, Rani; Rini, Ratih Setyo; Hussaen, Saddam; Azizah, Ayu
TIN: Terapan Informatika Nusantara Vol 5 No 7 (2024): December 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v5i7.6350

Abstract

Transportation problems are usually related to the distribution of goods and services from various production centers to several sales locations or consumers. and the distribution of coconuts is very important for its transportation from 3 existing warehouses to the specified market destination with an initial transportation cost of Rp. 250,000, using and the initial solution for the transportation cost of coconut distribution using the NorthWestCorner (NWC) model is Rp. 82,000. Having a lower difference of Rp. 168,000 with the previous coconut distribution transportation cost, the Least Cost (LC) Method model is Rp. 83,000. Having a lower difference of Rp. 187,000 with the coconut distribution transportation cost, the Vogel Approximation Method (VAM) model is Rp. 86,000. Having a lower difference of Rp. 164,000 with the coconut distribution transportation cost, the Vogel Approximation (VAM) method is Rp. 86,000. Having a lower difference of Rp.164,000 with the cost of coconut distribution transportation, so from all calculations to find out transportation costs, it can optimize transportation costs and also get different results for each method used from the calculations that have been described above. This concludes that there are several methods that can be used to be a means of transportation. Coconut entrepreneurs must think about being able to optimize costs, operational efficiency, flexibility of adjustment, from each price tested in this study.
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,-.
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.