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All Journal International Journal of Social Science and Business International Journal of Supply Chain Management JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Journal of Humanities and Social Studies JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Ilmiah Manajemen Kesatuan International Journal of Research in Community Services International Journal of Engagement and Empowerment (IJE2) Rudence: Rural Development for Economic Resilience Essence: Entrepreneurship and Small Business Research for Economic Resilience Jurnal Magister Akuntansi Trisakti
Retno Martanti Endah Lestari
Universitas Pakuan
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Transportation Other

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PERANAN AUDIT INTERNAL UNTUK MENINGKATKAN EFISIENSI PRODUKSI LISTRIK DAN PENERIMAAN KAS PLTD WILAYAH DISTRIBUSI JAWA BARAT DAN BANTEN PADA PT PLN (PERSERO) Retno Martanti Endah Lestari; Fahmi Kaffata Aqieda
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 5, No 2 (2013): Vol 5, No 2 (2013)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34203/jimfe.v5i2.570

Abstract

ABSTRAKAdapun tujuan penelitian yang hendak dicapai penulis adalah untuk menguji secara empiris peranan audit internal untuk meningkatkan produksi listrik dan penerimaan kas. Pengujian dilakukan secara parsial dan simultan (bersama-sama antara variabel independen Audit Internal, seperti pemeriksaan operasional, pelaporan rekomendasi hasil audit, dan pengawasan atas tindak lanjut. Populasi penelitian yang diteliti adalah Fungsi Pembangkit PT PLN (Persero) pada tahun 2009-2010. Sampel penelitian berjumlah 1 unit pembangkit yakni PLTD wilayah distribusi Jawa Barat dan Banten yang dipilih menggunakan metode purposive sampling dengan periode pengamatan selama 2 tahun. Pengumpulan data dilakukan dengan riset kepustakaan dan pengumpulan data sekunder dari PT PLN (Persero). Data kemudian diolah dengan menggunakan perbandingan dan rasio. Berdasarkan hasil pengujian terhadap 1 unit pembangkit yakni PLTD wilayah distribusi Jawa Barat dan Banten yang dipilih menggunakan metode purposive sampling dengan periode pengamatan selama 2 tahun menggunakan perbandingan dan rasio menunjukkan bahwa kemampuan PLTD wilayah distribusi Jawa Barat dan Banten itu sendiri tidak dapat memenuhi kebutuhan listrik masyarakat Jawa Barat dan Banten itu sendiri sehingga untuk dapat memenuhi permintaan kebutuhan listrik dari masyarakat maka PLN wilayah distribusi Jawa Barat dan Banten mendapatkan pasokan listrik sebesar 98% dari unit pembangkit lain yang berada baik di pulau Jawa maupun di luar pulau Jawa. Hal ini mengakibatkan terjadinya over capacity pada unit pembangkit yang memberikan pasokan listrik kepada PLN wilayah distribusi Jawa Barat dan Banten itu sendiri yang menyebabkan terjadinya penurunan daya mampu produksi listrik sehingga mengakibatkan pembelian bahan bakar menjadi lebih besar dari yang sudah dianggarkan. Seharusnya disinilah peranan audit internal untuk dapat memberikan rekomendasi yang dapat menjadi sebuah solusi bagi manajemen untuk mengatasi permasalahan tersebut. Melalui penelitian diketahui secara empiris bahwa peranan satuan pengendalian intern atau audit internal sagat penting walaupun secara realisasinya masih dirasakan sangat minimal.Kata kunci: Audit Internal, Efektivitas, Efisinesi, dan Ekonomisasi
PENGARUH BIAYA KUALITAS TERHADAP TINGKAT PENJUALAN PADA PT MITRA SEJATI MULIA INDUSTRI Retno Martanti Indah Lestari; Muhammad Mahdi Hakim
JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Vol 6, No 2 (2014): Vol 6, No 2 (2014)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (110.769 KB) | DOI: 10.34203/jimfe.v6i2.466

Abstract

ABSTRAKPT Mitra Sejati Mulia Industri adalah perusahaan yang bergerak di bidang jasa CMT (cutting, making, trimming) dengan memproduksi polybag dari berbagai jenis dan ukuran sesuai dengan permintaan/pesanan pelanggan. Dalam penelitian ini peneliti memilih divisi polybag sebagai tempat penelitian disebabkan produk tersebut baru berkembang di perusahaan tersebut yang bergantung dengan tingkat pesanan pelanggan sehingga perusahaan harus mampu menciptakan produk yang sesuai dengan harapan pelanggan. Metode penelitian ini menggunakan analisis regresi berganda dan analisis statistik deskriptif dengan menggunakan control chart (peta kendali). Hasil penelitian diperoleh secara keseluruhan biaya kualitas mengalami peningkatan setiap tahunya, akan tetapi biaya-biaya tersebut secara keseluruhana dapat dikendalikan dengan baik oleh perusahaan. Peningkatan penjualan perusahaan dipengaruhi oleh biaya kualitas sedangkan sisanya dipengaruhi oleh faktor lain. Secara simultan biaya kualitas yang terdiri dari biaya pencegahan, biaya penilaian, biaya kegagalan internal, dan biaya kegagalan eksternal berpengaruh terhadap tingkat penjualan pada PT. Mitra Sejati Mulia Industri selama tahun 2009-2012. Secara parsial variabel biaya penilaian (X2), biaya kegagalan internal (X3), dan biaya kegagalan eksternal (X4) berpengaruh secara signifikan terhadap tingkat penjualan, sedangkan variabel biaya pencegahan (X1) tidak berpengaruh secara signifikan terhadap tingkat penjualan.Kata Kunci: Biaya Pencegahan, Biaya Penilaian, Kegagalan Internal, Kegagalan Eksternal, dan Tingkat Penjualan.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE ACTIVITY BASED COSTING SYSTEM PADA KONVEKSI THANKZ PROJECT Retno Martanti Endah Lestari; Hendro Sasongko; Devia Leviasari
Entrepreneurship and Small Business Research for Economic Resilience Vol. 1 No. 2 (2022): Volume 1 Nomor 2 Tahun 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/essence.v1i2.8

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi dengan perbandingan perhitungan menggunakan metode yang biasanya digunakan oleh konveksi thankz project dan dengan metode activity based costing. Penelitian ini merupakan penelitian kuantitatif. Data yang digunakan adalah data primer dan data sekunder yang diperoleh dengan cara wawancara, observasi, dan dokumentasi. Metode analisis data yang digunakan pada penelitian ini adalah analisis deskriptif. Hasil dari penelitian ini menunjukkan bahwa perhitungan dengan metode activity based costing mengalami undercosting pada beberapa produk di konveksi thankz project yaitu jaket, hoodie dan merchandise dan juga mengalami overcosting pada produk kaos, hal ini terjadi karena perubahan biaya overhead pabrik setelah dilakukannya perhitungan dengan metode activity based costing. Dapat disimpulkan bahwa penentuan harga pokok produksi dengan metode activity based costing lebih favorable apabila diterapkan pada konveksi thankz project. ABSTRACT This study aims to determine the calculation of the cost of goods manufactured by comparison using the method usually used by the thankz project convection and with the activity based costing method. This research is a quantitative study. The data used are primary data and secondary data obtained by means of interviews, observations, and documentation. The data analysis method used in this research is descriptive analysis. The results of this study, calculations using the activity based costing method experienced undercosting on several products in the thankz project convection, namely jackets, hoodies and merchandise and also experienced overcosting on t-shirt products, this happened due to changes in overhead costs after calculations using the activity based costing method. It can be concluded that the determination of cost of goods manufactured by the activity-based costing method is more favorable when applied to the thankz project convection.
COMMUNITY SERVICE AT SUTERU FARM, TEGAL WARU VILLAGE, CIAMPEA DISTRICT, BOGOR REGENCY Retno Martanti Endah Lestari; Hasrul Hasrul; Lilis Khotijah
International Journal of Research in Community Services Vol 4, No 2 (2023)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v4i2.411

Abstract

Suteru Farm is a Holland fries (FH) dairy farm that was established in 2013, with 32 biological assets and a farm area of 11,000m2. The location of this farm is in the vicinity of the community housing of Tegal Waru Village, Ciampea District, Bogor Regency, where the average layout of the residences is still far from one another so that they still have vacant land to plant productive plants. Our goal in conducting community service activities at Suteru Farm is to help form a community forum for producing feed crops around the farm, optimizing vacant land to become productive for plant feed by providing knowledge and skills for the community in cultivating feed crops, providing knowledge and skills in making fermentation green plants from cultivation to marketing, providing skills in livestock financial management. Efforts made for Suteru Farm and other farms in the Tegal Waru Village area need to offer several solutions including: 1) Optimization of vacant land around the community's residential yards by cultivating forage in the form of grass and legumes; 2) Application of preservation technology including fermentation; 3) Centralized management in one container for the management of fermented cattle feed so that it goes directly to the hands of the farm; and 4) improve the financial management of livestock in order to increase profitability. The target that we set for this activity is to run within 8 (eight) months, through the field survey method of potential vacant land, Forum Group Discussion (FGD) with Suteru Farm management and representatives of the local community by discussing knowledge about forage crop cultivation, forage grass fermentation and marketing. , lectures and trainings, practices from the solutions offered to mentoring.
EFFECT OF GOOD CORPORATE GOVERNANCE PRACTICES TOWARD THE MOSQUE ACCOUNTING APPLICATION SURVEY OF MOSQUE IN BOGOR Retno Martanti Endah Lestari; Agung Fajar Ilmiyono; Jalaludin Al Mahali
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 3, No 2 (2019): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v3i2.1457

Abstract

This research was designed, one of which is to provide input to the Ministry of Religion and DKM in particular that mosque financial management must be transparent and accountable by applying the mosque accounting application in its implementation so that the targeted financial management of mosque governance can be easily achieved. In reality, as many as 30 mosques were selected in Bogor, that the effect of GCG application on the application of mosques in 30 selected mosques, which involved the principles of accountability, transparency, responsibility, independence and the principle of reasonableness had no influence on the process of applying the mosque application, this is certainly a lack of knowledge the mosque DKM how important is the implementation of good corporate governance. The purpose of this study is to determine the economic characteristics of the area in mosques in the Bogor area and whether the application of good corporate governance can affect the application of mosque accounting applications. This type of research is verification with an explanatory survey. Data collection method using a questionnaire. Data collection techniques from primary data and secondary data. Sampling using a purposive sampling method as many as 30 mosques in the Bogor Region. It can be concluded that the economic characteristics of the area at the 30th Mosque selected, still not evenly distributed, this can be seen from the different educational backgrounds of the DKM Mosque and the different area of the mosque and the results of the research data test application of good corporate governance has no influence on the application Mosque Accounting Application.
ANTECEDENT IN DEVELOPING VILLAGE ECONOMIC CENTER IN REMBANG DISTRICT CENTRAL JAVA INDONESIA Hendro Sasongko; Yuary Farradia; Retno Martanti Endah Lestari; Hamzah Hamzah; Hasrul Hasrul; Herman Herman
International Journal of Engagement and Empowerment Vol. 3 No. 1 (2023): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v3i1.101

Abstract

Local economic development is one of the Indonesia national development strategy in order to achieve sustainable development goals. Villages sustainable development goals will contribute to the local economic development. Establishing a village economic centre is one of the strategy to support village sustainable development. Rembang district located in Northern Java has potential production on various agribusiness products. A village economic centre in Rembang will play a key role for villages development. Collaboration program among village’s stakeholders such as between education institution with the village community are important namely community services. A community service in Rembang district was done to educate the community on how important to conduct feasibility study and analysis before execute various development strategy such as technology, information system and human resource development. The result of this community service was an understanding and commitment from village stakeholders that continuous village economic centre have to be established based on feasibility study
THE EFFECT OF BAI, SIZE, OWNERSHIP, AND PROFITABILITY ON DISCLOSURE OF BIOLOGICAL ASSET Atika Yunia Nuraeli Prasetia; Retno Martanti Endah Lestari; Abdul Kohar
Jurnal Magister Akuntansi Trisakti Vol. 10 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jmat.v10i2.16469

Abstract

Data from the Ministry of Agriculture showed that during the Covid-19 pandemic, agricultural sector managed to increase the growth of GDP by 2.19% compared to the previous year (year-on-year). Then, data from the Central Bureau of Statistics shows in 2020, only the agricultural sector made a positive contribution of 1.75% to GDP compared to other business sectors. This needs to be the government's attention to develop the agricultural sector as a sector that is expected to be the main engine of development in order to realize the Sustainable Development Goals (SDGs). The intention of this research was to find out the effect from intensity of biological asset, firm size, managerial ownership and profitability on disclosure of biological assets in agricultural enterprises listed on the IDX from 2016 to 2020. This study falls under verification research category. All agricultural companies listed on IDX period 2016-2020 are the population in this research. Purposive sampling was used to choose the sample and 13 companies were chosen. Documentary studies were used to acquired data. In this study, data was collected utilizing a documentary study with analysis of multiple linear regression. In this study data processing using the help of IBM SPSS Ver.25.0. According to the findings of this study, firm size has a considerable favorable effect on the dsiclosure of biological assets. The intensity of biological assets, management ownership, and profitability no impact disclosure of biological assets. Thus, biologiccall aset intensity, firm size, managerial oownerhip, and profitability silmutaneously impact on biological aset disclosure.
PENINGKATAN KAPASITAS DAN INNOVASI PRODUK UMKM KAFANA FOOD DI KECAMATAN CARINGIN KABUPATEN BOGOR Herman; Retno Martanti Endah Lestari; Raffa Adi Galuh; Rino Indira Gusniawan; Fidela Naomi; Bayu Benedictus
Rudence: Rural Development for Economic Resilience Vol. 3 No. 2 (2024): Vol. 3 No. 2 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/rudence.v3i2.72

Abstract

ABSTRAKSeiring dengan bertambahnya jumlah penduduk, maka kebutuhan makanan terus tumbuh, bukan hanya makanan pokok, tapi juga kebutuhan makan ringan. Salah satu UMKM yang memproduksi makanan ringan atau cemilan yang ada di Kampung Batu Kembar Desa Ciderum Kecamatan Caringin Kabupaten Bogor adalah Kafana Food. Beberapa permasalahan timbul dalam perkembangan usaha UMKM Kafana Food, yaitu pengelolaan produksi masih dilakukan secara manual sehingga menghambat proses produksi, belum diterapkan sistem manajemen produksi, dan lain sebagainya. Metode kegiatan yang dilaksanakan berupa pelatihan manajemen produksi, pendampingan teknik produksi, pemasaran digital, promosi produk lokal, pengembangan jaringan distribusi. Luaran yang diharapkan dari adanya kegiatan ini adalah: edukasi mengenai manajemen produk dan pemasaran digital, memberikan pelatihan dan pendampingan kepada UMKM Kafana Food, adanya kemasan yang praktis dan peningkatan penjualan. Hasil dari kegiatan ini berupa terlaksananya pelatihan dan pendampingan serta peningkatan kapasitas jumlah produksi, meningkatnya jumlah penjualan dan bertambahnya variasi dari produk UMKM Kafana Food. ABSTRACTAs the population increases, so does the demand for food, not only for staple foods but also for snacks. Kafana Food, a micro, small, and medium enterprise (MSME) located in Kampung Batu Kembar, Desa Ciderum, Kecamatan Caringin, Kabupaten Bogor, is one such producer of snacks. However, the development of Kafana Food has encountered several challenges, such as manual production processes that hinder efficiency and the absence of a production management system. To address these issues, a series of interventions were implemented, including production management training, technical production mentoring, digital marketing, local product promotion, and distribution network development. The expected outcomes of these activities are: education on product management and digital marketing, providing training and mentoring to Kafana Food, developing practical packaging, and increasing sales. The results of these activities include the successful implementation of training and mentoring, increased production capacity, higher sales, and a wider variety of Kafana Food products.
Application of Biological Accounting for Wood Commodities at Perum Perhutani Marota, Rochman; Lestari, Retno Martanti Endah; Johari, Razana Juhaida
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.79267

Abstract

Wood commodities constitute the most significant income of Perum Perhutani; therefore, recording the value of inventory and sales must be done by applicable Financial Accounting Standards. This research aims to empirically prove the influence of disclosure, measurement, and disclosure dimensions on applying biological accounting for managing wood resources at Perum Perhutani. This research uses quantitative research methods with a case study approach. Data was obtained through interviews and focused group discussions with internal company parties regarding the application of biological accounting and analyzed using a structural equation model (SEM). The research results show that Perum Perhutani has made several efforts to apply biological accounting to manage wood resources. That is reflected in the implications of biological accounting policies that have been implemented well. The application of biological accounting at Perum Perhutani can help increase the efficiency of resource allocation, optimize the economic value of wood products, and support strategic decision-making that is oriented toward sustainability. From an environmental perspective, biological accounting provides advantages in identifying and reducing the negative impacts of timber forest exploitation activities.
Adoption Of Green Marketing Driven By Sustainable Environmental Initiatives In The Food And Beverage Sector Ratih Puspitasari; Retno Martanti Endah Lestari; Mumuh Mulyana; Mashadi Mashadi
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 2 (2025): JIMKES Edisi Maret 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i2.3128

Abstract

This study explores the adoption of green marketing strategies in the food and beverage industry within Bogor City, Indonesia. Employing a descriptive qualitative method, data were collected through questionnaires distributed to 146 industry managers across six sub-districts. The study evaluates the implementation of the green marketing mix—green product, green price, green place, and green promotion—using a holistic multiple case study design. Findings reveal a strong commitment to environmental sustainability, demonstrated by the use of eco-friendly raw materials, recyclable packaging, and environmentally focused promotional strategies. This research contributes to the existing literature by focusing on a specific industrial sector in a developing country context. It also emphasizes the growing role of consumer awareness in driving sustainable business practices. Keywords: Green Marketing, Sustainable Environmental Efforts, Environmental Impact, food and beverage industry
Co-Authors Abdul Kohar Agung Fajar Ilmiyono Aqieda, Fahmi Kaffata Atika Yunia Nuraeli Prasetia Bayu Benedictus Cytra Anggy Mulyono Devia Leviasari Fahmi Kaffata Aqieda Fahmi Kaffata Aqieda Fidela Naomi Hakim, Muhammad Mahdi Hamzah Hamzah Hasrul Hasrul Hasrul Hasrul Hendro Sasongko Herman Herman, Herman Ida Farida Ida Farida Jalaludin Al Mahali Johari, Razana Juhaida Lilis Khotijah Mashadi Mashadi Masruroh Masruroh Masruroh MASRUROH Muhammad Mahdi Hakim Muhammad Mahdi Hakim Mulyono, Cytra Anggy Mumuh Mulyana Novita Sari Novita Sari Puspita Sari, Putri Putri Permatasari Putri Permatasari, Putri Putri Puspita Sari Raffa Adi Galuh Ratih Puspitasari Rino Indira Gusniawan Rochman Marota Siti Maimunah Wahyudin Zarkasyi Yuary Farradia