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All Journal Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Journal of Public and Business Accounting Journal of Economics, Business, Accounting and Management MALA IN SE : JURNAL HUKUM PIDANA, KRIMINOLOGI DAN VIKTIMOLOGI
Endarwati
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Pemeriksaan Operasional Pada Pengelolaan Persediaan Untuk Meningkatkan Efektivitas Dan Efisiensi (Studi Kasus pada Restoran Bebek Buma) Vikis; Endarwati
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 16 No. 1 (2024): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v16i1.3183

Abstract

Dunia bisnis saat ini sangatlah bertumbuh dan berkembang dengan cepat ditambah dengan kebutuhan manusia yang semakin meningkat. Setiap perusahaan harus berlomba-lomba untuk bersaing menghasilkan produk yang sesuai keinginan konsumen dengan harga yang terjangkau serta kompetitif terutama bagi perusahaan yang bergerak dibidang kuliner. Agar dapat bersaing, perusahaan harus dapat mengelola kegiatan operasionalnya dengan baik. Salah satu cara agar dapat beroperasi dengan lebih baik adalah dengan melakukan pemeriksaan operasional pada pengelolaan persediaan. Penelitian ini bertujuan untuk mengetahui prosedur pengelolaan dan pengawasan persediaan, faktor penyebab pengelolaan persediaan bahan baku dan pemeriksaan operasional terhadap peningkatan efisiensi dan efektivitas dalam pengelolaan dan pengawasan persediaan di restauran Bebek Buma. Pengelolaan dan pengawasan persediaan bahan baku sangat besar pengaruhnya bagi restauran terutama dalam mengefisiensikan persediaan bahan baku agar tidak terjadi kelebihan atau kekurangan bahan baku. Jenis penelitian ini adalah kualitatif dengan metode deskriptif. Proses penelitian ini dilaksanakan dengan wawancara 5 orang karyawan, 1 orang ketua divisi dan 4 orang karyawan sebagai crew atau disebut juga tim dapur. Subjek dalam penelitian ini adalah pemeriksaan persediaan bahan baku pada restaurant Bebek Buma. Hasil penelitian ini mengemukakan bahwa pengelolaan persediaan di restaurant Bebek Buma sudah cukup baik, akan tetapi pengawasaan persediaan bahan baku belum terlaksana secara efektif karena kurang diperketatnya dalam pemeriksaan persediaan dengan SOP yang telah ditetapkan oleh manajemen Bebek Buma.
PENYUSUNAN NORMA TERKAIT KEKERASAN PSIKIS BERDASARKAN UNDANG-UNDANG NOMOR 23 TAHUN 2004 MENGENAI PEMBERANTASAN KEKERASAN DALAM RUMAH TANGGA Endarwati; Sari, Indah
MALA IN SE: Jurnal Hukum Pidana, Kriminologi, dan Viktimologi Vol. 1 No. 2 (2024): MALA IN SE: Jurnal Hukum Pidana, Kriminologi Dan Viktimologi (October)
Publisher : YAYASAN PENDIDIKAN DAN PELAYANAN KESEHATAN RAHMAT HUSADA

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Abstract

Domestic psychological violence cases are based on evidence according to Law Number 23 of 2004 which is the legal umbrella. The formulation of the problem in this research is (1) What was the background to the increased attention to psychological violence in the ratification of Law Number 23 of 2004 concerning the Elimination of Domestic Violence? (2) What are the provisions governing psychological violence in Law Number 23 of 2004 concerning the Elimination of Domestic Violence? This research aims to design legal norms based on a model of evidence that has never existed before so as to create an effective model of evidence for handling cases of domestic psychological violence. This research is based on juridical analysis, the intensity of psychological violence in the household is quite high. Psychological violence has become a public matter as stipulated in Law Number 23 of 2004 as well as national and international legal instruments, unfortunately the existing regulations cannot accommodate the maximum sense of justice because there are substantial weaknesses such as the meaning of psychological violence and the scope is too narrow, criminal sanctions that are too light, as well as the reality of law enforcement officers' less in-depth understanding of psychological violence. There are obstacles in the process of proving psychological violence in terms of presenting witnesses at trial. The model of evidence that has been applied in handling cases of psychological violence in court is not effective. So the author proposes a model of evidence, namely the Private Interrogation Model, where this model of evidence aims to create fair evidence with the principle of respect for household privacy which prioritizes the psychological aspects of the victim. The recommendations in this research are (1) Socializing Law Number 23 of 2004 at all levels, both law enforcement agencies and the community (2) Training for law enforcement officials who deal with psychological violence (3) there is a need for further research related to the model proof of psychological violence so that it can be an option for proof.
Analisis laporan keuangan untuk mengukur kinerja keuangan pada PT Kimia Farma Tbk Periode 2018-2022 Yuliana, Mia Noor Aida; Choiriyah, Nanda Septiani; Endarwati
Journal of Economics, Business, Accounting and Management Vol. 1 No. 2 (2023): Journal of Economics, Business, Accounting and Management
Publisher : CV. Kurnia Grup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61476/1vgq9936

Abstract

Assessment of the financial performance of a company can be done by analyzing the company's financial statements for a certain period. In order for financial reports to be meaningful to users or those with an interest in financial reports, it is necessary to carry out an analysis of financial statements. The purpose of this study was to find out the analysis of financial statements to measure financial performance at PT Kimia Farma Tbk for the 2018-2022 period. The analytical method used is descriptive analysis using measurements of liquidity, solvency, activity and profitability ratios. The type of data used in this study is quantitative data sourced from secondary data, namely documents from the IDX/Indonesian Stock Exchange (IDX). The results of the study show that based on the calculation of the liquidity ratio, the company's financial performance is said to be unfavorable, marked by a decline that causes the company to be unable to carry out or pay its current obligations. Based on the calculation of the solvency ratio, it produces data that the company has increased, which makes the company's condition very worrying because the company is unable to pay debts in a timely manner. Based on the calculation of the activity ratio, it can be concluded that the overall condition of the company is good because the activity ratio has not decreased so that the company has been able to maximize the capacity of the company's fixed assets. Meanwhile, based on the calculation of the profitability ratio, it is not good because it has not been able to generate large profits and has not been able to manage the company's investment.
Antecedent dan Konsekuensi Akuntabilitas Keuangan Desa Ayudiati, Citra; Endarwati
Journal of Public and Business Accounting Vol. 1 No. 2 (2020): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (606.675 KB) | DOI: 10.31328/jopba.v1i2.117

Abstract

Abstract. This study provides an overview of several variables affecting the antecedent level, as well as the consequences of the Village Financial Accountability faktor on other faktors to help understanding the good patterns of the Village Financial Accountability. The subjects of this study were the Village Heads and the members of Rural Technical Staff of Financial Management (PTPKD), consisting of the Village Secretary, Section Head and Treasurer, where the number of PTPKD members determined by a Village Head Decree from 14 villages with each village consisting of 6 correspondents. Therefore, the total correspondents were 84 people. The results showed that the better the level of human resources is, the better the level of accountability of village financial reports is. Beside that, a good understanding of accounting will increase the accountability of village financial reports. The accountability of the Village Financial Report will have a real impact on publik trust and increased publik trust will also have an impact on the level of participation. Furthermore, the use of IT has no influence on the Accountability of Village Financial Statements, and the Accountability of Village Financial Statements does not affect participation. Keywords: Antecedent, Accounting Understanding, Use of TI, Public Trust, Participation, Accountability of Financial Statements
Co-Authors Choiriyah, Nanda Septiani Citra Ayudiati RR. Ella Evrita Hestiandari Vikis Yuliana, Mia Noor Aida