Article Per Year (5 Year)
p-Index From 2021 - 2026
5.92
P-Index
This Author published in this journals
All Journal Managament Insight: Jurnal Ilmiah Manajemen EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management
Yun Fitriano
Universitas Dehasen Bengkulu
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Social Sciences Other

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
Analysis of the Internal Control System for Merchandise Inventory at Alfamart Merapi, Tebeng Gardens, Bengkulu Lausa Saresa; Sulisti Afriani; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 2 No. 3 (2021): JULI
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v2i3.102

Abstract

The purpose of this study was to determine the internal control system for merchandise inventory at Alfamart Merapi Kebun Tebeng Bengkulu. The results showed that the internal control system for merchandise inventory at Alfamart Merapi Kebun Tebeng Bengkulu was compatible with Mulyadi's theory (2018: 488). In the organizational element, there is a schedule and committee involved in the stock opname. The authorization system and recording procedures are appropriate, where the monthly Stock Opname report is signed by the shop head and the daily Stock Opname is signed by the employee of the shift holder, the recording is based on the results of the monthly and daily (partial) Stock Opname reports calculated based on an invoice containing the type of goods, price of goods and quantity of goods. Healthy practice, there is conformity in the application of the internal control system for merchandise inventory, where invoices have been printed serial numbers and issued by DEPO Alfamart, Stock opname is carried out twice (monthly and daily) using the PDA system. In this element of healthy practice control there is an inconsistency with Mulyadi's theory (2018: 44), where the quantity and other inventory data listed in the 3rd and 2nd part of the physical count card are matched by the physical count card holder before the data is collected. listed in part 2 of the physical count card is recorded in the list of physical count results, because at Alfamart Kebun Tebeng, the quantity and inventory data are matched based on the invoice sent by DEPO
Analysis of Selling Price Determination Using Cost Plus Pricing Method in Three Saudara Chicken Livestock Business, Selatan Bengkulu Regency Rera Marsela; Sulisti Afriani; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 1 (2022): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i1.406

Abstract

The purpose of the study was to determine and analyze the determination of the selling price using the Cost Plus Pricing Method in the Three Brothers Chicken Livestock Business, South Bengkulu Regency. The analytical method used in this study is a comparative descriptive method. Based on the calculation of the cost of production carried out by the Three Brothers Chicken Livestock Business, South Bengkulu Regency, the cost of production of broiler chickens per head is Rp. 32,238.-. and the determination of the selling price based on the market price of Rp. 38,000 per head so that the profit earned is Rp. 5,872 fish. Based on the cost plus pricing method with a full costing approach, the cost of production of broiler chickens is Rp. 33,418,-. With the determination of a profit of 20% of the cost of production, the total selling price of chicken per head is Rp. 40,000, - so that the profit earned is Rp. 6,582,- per head. There is a difference in the calculation of the cost of production between the company's calculation and the cost plus pricing method because the company's calculation does not include labor costs and factory overhead costs.
An Analysis of Sales Budget in Increasing Profit at Dadang Shop in Sukamakmur Village Asti Dwy Rahayu; Yun Fitriano; Rina Trisna Yanti
Journal of Indonesian Management Vol. 1 No. 2 (2021): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i2.123

Abstract

This study aims to analyze the sales budget in increasing profits at Dadang Shop in Sukamakmur Village of Marga Sakti Sebelat Sub-District in North Bengkulu Regency. The data collection technique is the most strategic step in the study, because the main objective of the study is to obtain data. The results of this study indicate that the Sales Budget at Dadang Shop in Sukamakmur Village is quite effective in increasing the price. From the 2019 sales budget using the Least Square method, which is IDR 154,219,538,011, realized IDR 4,270,649,857, above a budget of IDR 4,116,429,948,989 by an increase of the number of customers and an increase of the number of products sold. Meanwhile, from the sales budget for January 2019 using the sales budget calculation of IDR 574,016,114.91, this increase is due to the number of customers and the number of products being sold continues to increase every month.
Analysis Of the Presentation of Financial Statements and Realization of the APBDes Tanjung Negara Kec. Kedurang Kab. South Bengkulu Nopita Sari; Yun Fitriano; Rinto Noviantoro
Journal of Indonesian Management Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i3.154

Abstract

The purpose of this study was to determine the suitability of the presentation of financial statements and the realization of the Regional Budget of Tanjung Negara Kec. Kedurang Kab. Bengkulu Selatan Year 2019 based on Permendagri No. 20/2018 This type of research is comparative description, data collection methods are observation, interviews, documentation, while the data analysis techniques used in comparative description analysis research are data collection, comparing, analyzing, and drawing conclusions. the results of this study found that the presentation of financial reports and the realization of the APBDes Tanjung Negara kec. Kedurang Kab. Bengkulu Selatan has cooperated with Minister of Home Affairs Regulation No. 20/2018 but still found difficulties, namely the absence of financial assistance from South Bengkulu district and provincial financial assistance, which are not listed in the APBDes realization report. Furthermore, in the financial report of Desa Tanjung Negara Kec. Kedurang Kab. South Bengkulu does not have district financial assistance and provincial financial assistance, Village Assets in the Notes to Complete Financial Statements as in the Regulation of the Minister of Home Affairs Regulation No. 20 of 2018.
Bread Sales Forecasting on Surya Bakery During Covid 19 Pandemic in Kota Bengkulu Bimo Abrianto; Yun Fitriano; Tito Irwanto
Journal of Indonesian Management Vol. 1 No. 3 (2021): SEPTEMBER
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v1i3.158

Abstract

This study aims to determine how to forecast the amount of production of bread, donuts, cake, brownies and traditional cakes at Surya Baker in Bengkulu City with the time series method and the exponential smoothing method. This type of research uses quantitative research. with data collection techniques, namely interviews and documentation. The results show that forecasting the production of bread, donuts, cakes, brownies using the time series method with the trend projection approach obtained the equation y = a + bx = 9,394 + 577,615x with predicted production levels to decrease by 240,935 units per year with a percentage of 20% per year. years, while for the traditional type of cake and from the analysis it is known that the trend projection equation is obtained y = a + bx = 90,229 + 289,307x with the production rate predicted to increase by 1,146,959 packs with a percentage of 11% per year. Furthermore, with the calculation of forecasting demand for bread, donuts, cakes, brownies with the exponential smoothing method = 0.1, 0.5 and 0.9 amounting to 46,800 units, while the forecast for consumer demand for traditional cakes a = 0.1, 0.5 and 0.9 for 24,000 packs. From the equation line, as already analyzed the production forecasts for the months January 2021 to December 2021.
Analysis of Merchandise Inventory Accounting Information System at PT Konimex Bengkulu City Likhatus Sakdah; Yun Fitriano; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 3 No. 4 (2022): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v3i4.951

Abstract

The company PT Konimex Bengkulu City is one of the companies engaged in the distribution of food, vitamins, medicines and medical devices, especially in the Bengkulu City area. In the face of competitive competition, the company must improve the company's performance, through increasing the marketing of merchandise inventory to strengthen and improve the company's competitiveness. The purpose of this study was to determine the accounting information system for merchandise inventory at PT Konimex Bengkulu City based on the latest stock of goods in the merchandise warehouse. This type of research uses a qualitative approach, which is presented in a descriptive form that is not in the form of numbers and supports quantitative data as information, data collection methods are observation, interviews and documentation. In accounting there are several methods, namely FIFO, LIFO and Average. The results of this study found that the accounting information system for merchandise inventory at PT Konimex Bengkulu City uses the FIFO method where this method is used by manufacturing-based companies. PT Konimex Kota Bengkulu uses the FIFO method analysis because this company sells products that have an expiration date such as vitamins, food, and medicines.
The Effect Of Product Quality, Price And Service Quality On Customer Satisfaction At Pondok Makan Bunda Niar Air Nelengau Seginim Kurnia Dwi Ferli; Ahmad Soleh; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1278

Abstract

The research aims to determine the effect of product quality, price and service quality on customer satisfaction at Pondok Makan Bunda Niar Air Nelengau Seginim. At the present time marketing using product quality improvement, affordable prices and quality service. This study uses quantitative research methods, the population in this study is consumers, through a given questionnaire. The technique in taking the research sample using the accidental sampling technique is a technique of determining a sample based on chance, the sample in this study was 80 customers at Pondok Makan Bunda Niar Air Nelengau Seginim. Data collection used instruments in the form of questionnaires and the analytical method used was multiple linear regression, determination test and hypothesis testing.The research aims to determine the effect of product quality, price and service quality on customer satisfaction at Pondok Makan Bunda Niar Air Nelengau Seginim. At the present time marketing using product quality improvement, affordable prices and quality service. This study uses quantitative research methods, the population in this study is consumers, through a given questionnaire. The technique in taking the research sample using the accidental sampling technique is a technique of determining a sample based on chance, the sample in this study was 80 customers at Pondok Makan Bunda Niar Air Nelengau Seginim. Data collection used instruments in the form of questionnaires and the analytical method used was multiple linear regression, determination test and hypothesis testing. Product quality research results (X1), show t count of 2.954 > t table 1.66140 with a significant level of 0.004 <0.050. So it can be concluded that the variable Product Quality has a positive and significant effect on Customer Satisfaction. This means the hypothesis is accepted. PRICE affects Customer Satisfaction. Price variable (X2), shows t count of 2.525 > t table 1.66140 with a significant level of 0.014 <0.050. So it can be concluded that the price variable has a positive and significant effect on customer satisfaction. This means the hypothesis is accepted. Service quality affects customer satisfaction. The price variable (X2), shows t count of 2.800 > t table 1.66140 with a significant level of 0.000 <0.050. So it can be concluded that the service quality variable has a positive and significant effect on customer satisfaction.
The Influence Of Leadership Style And Work Discipline On Employee Performance At The Regional Secretariat Of Lebong Distric Hendri Yanova; Karona Cahya Susena; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 3 (2023): Juli
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i3.1370

Abstract

The purpose of this study was to determine the effect of leadership style and work discipline on employee performance at the Regional Secretariat of Lebong Regency. The sample in this study was 79 civil servants at the Regional Secretariat of Lebong Regency. Data collection using a questionnaire and the method of analysis used is multiple linear regression, determination test and hypothesis testing. The results of the regression analysis show Y = 2.888 + 0.206X1 + 0.882 X2, this illustrates a positive regression direction, meaning that there is a positive influence between X1 (leadership style) and X2 (work discipline) on performance (Y). Means that if the variables of leadership style and work discipline increase, performance will increase. Intelligence has a significant influence on employee performance at the Regional Secretariat of Lebong Regency because the significant value is 0.021, less than 0.05. Work discipline has a significant influence on employee performance at the Regional Secretariat of Lebong Regency because the significant value of 0.000 is less than 0.05. Leadership style and work discipline have a significant simultaneous influence on employee performance at the Regional Secretariat of Lebong Regency because a significant value of 0.000 is less than 0.05.
Application Of Responsibility Accounting Budget As Cost Control On PT. Selamat Samudra Grup Bengkulu City Evi Harlinda; Yun Fitriano; Abdul Rahman
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1446

Abstract

The purpose of this research is to find out how the implementation of budgetary accountability accounting as a cost control at PT. Selamat Samudra Grup Bengkulu City. This research is only limited to organizational structure, budgeting, separation of controlled and uncontrolled costs, preparation of account codes, and cost reporting or accountability accounting at PT. Selamat Samudra Grup Bengkulu City. The research method used is descriptive qualitative and compares the theory used with the results of interviews with the leadership of PT. Selamat Samudra Grup Bengkulu City. From the research method, it can be concluded that PT. Selamat Samudra Grup Bengkulu City has implemented budgetary accountability accounting as a cost control well which has 84% ​​conformity with the theory used in the research. However, there are 16% discrepancies due to several factors such as inefficient work and delays in cost reporting, therefore the company must be able to correct the factors of the discrepancy.
Profitability Ratio Analysis To Assess Financial Performance At PT Akasha Wira International Tbk Nely Puspita Sari; Neri Susanti; Yun Fitriano
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 4 No. 4 (2023): Oktober
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v4i4.1450

Abstract

One of the tools for assessing financial performance is the profitability ratio analysis, which aims to measure overall management effectiveness indicated by the level of profit obtained, whether large or small. The better the profitability ratio, the better a company's ability to generate profits.,The purpose of this research is to assess the financial performance of PT Akasha Wira International Tbk for the period 2018-2022. Data collection methods include documentation and literature study, and the analysis method used is descriptive analysis with a quantitative approach, using profitability ratio analysis, including Gross Profit Margin, Net Profit Margin, Return On Investment, and Return On Equity. The research results indicate that both Gross Profit Margin and Net Profit Margin increased continuously from 2018 to 2022, with an average of over 15%, indicating excellent performance. Return On Investment showed an increase from 2018 to 2021 and a slight decrease in 2022 but still falls within the good category with an average of 14.59%. Return On Equity increased from 2018 to 2021, with a slight decrease in 2022 compared to the previous year but still maintains an excellent average of 19.98%.
Co-Authors AA Sudharmawan, AA Abdul Rahman Agilia Putri Ayu Dewanti Ahmad Soleh Annisah Oktariani Asti Dwy Rahayu Bimo Abrianto Damarsiwi, Eska Prima Monique Denis Rydarto Dennis Rydarto Tambunan E. Ahmad Soleh Eka Irawati Ela Julaili Putri Evi Harlinda Fahlevi, Mochammad Febri Dwi Rimbawati Gayatri, Ida Ayu Made Er Meytha Ghiyats Ferdiatma Hendri Yanova Ida Anggriani Iwin Arnova Karona Cahya Susena Kurnia Dwi Ferli Lausa Saresa Likhatus Sakdah Lindayanti Lindayanti Lisi Rahmadayanti Muhammad Rahman Febliansa Nely Puspita Sari Neri Susanti Nia Indriasari Nopita Sari Nur Mohammad Syahputra Prayu Ivantri Putra Kurniawan Utama Ratna Rutiningsih Raynaldo Saputra Simatupang Rera Marsela Revaldo Khairullah Rina Trisna Yanti Rita Resmaini Selly Marselina Selvia Depita Sari serly mayang sari Seventeen, Winny Lian Shendi Putra Alpino Siti Hanila Sulisti Afriani Susan Susanti Tito Irwanto Tri Febrina Melinda Trio Novaldi Yanto Efendi Yesi Indian Ariska Yudi Irawan Yudi Irawan Abi Yulita Sari