cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Abu Bakar
Contact Email
stie.jb@hotmail.com
Phone
+6282343555567
Journal Mail Official
stie.jb@hotmail.com
Editorial Address
Kampus STIE Jambatan Bulan, Jl. Hasanuddin, Kelurahan Pasar Sentral Timika, Kabupaten Mimika - Papua
Location
Kab. mimika,
P a p u a
INDONESIA
JURNAL ULET (Utility, Earning and Tax)
Published by Sekolah Tinggi Ilmu Ekonomi Jambatan Bulan Timika
ISSN : 25797336     EISSN : 26220504     DOI : https://doi.org/10.52421/
Core Subject : Economy,
Economics, Econometrics & Finance
JURNAL ULET (Utility, Earning and Tax) menerbitkan artikel-artikel ilmiah dalam bidang Keuangan dan Perpajakan
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 62 Documents
 3   4   5   6   7 
ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN METODE FULL COSTING DAN VARIABLE COSTING PADA USAHA PENJAHIT DEWANTA Mariana Tandi; Daniel Nemba Dambe
JURNAL ULET (Utility, Earning and Tax) Vol 6 No 1 (2022): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.189 KB)

Abstract

To determine the determination of the cost of production with the full costing method in dewanta tailor business. To determine the determination of the cost of production with the variable costing method in dewanta tailor business. Descriptive method is an analysis based on the description of the cost of production and the effect of the method of determining the cost of production so as to obtain an optimal profit. Data collection instruments used by researchers in the study are the recording of cost of goods manufactured and company documentation. Documentation is a method used to provide documents using accurate evidence from the recording of specific sources of information from essays or writings, books, etc., this documentation is used to obtain information and information about knowledge and proof of cost of production.
ANALISIS EFEKTIVITAS STRATEGI SALES PROMOTION TERHADAP VOLUME PENJUALAN MIE SEDAAP PADA PT MUNCUL JAYA SENTOSA, DI KABUPATEN MIMIKA, PROVINSI PAPUA (2016-2018) Zulfiana Zulfiana; Tri Apriyono
JURNAL ULET (Utility, Earning and Tax) Vol 6 No 1 (2022): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.198 KB)

Abstract

This study aims to analyze the effectiveness of sales promotion strategies carried out by PT Muncul Jaya Sentosa to increase the sales volume of delicious noodles. In this study using the epic model effectiveness measurement method, where the effectiveness measurement is divided into 4 dimensions, namely the dimensions of empathy, impact, persuasion, and communication.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MASYARAKAT TIDAK MENGGUNAKAN PRODUK BANK SYARIAH (STUDI KASUS: BANK MUAMALAT KCP JAYAPURA-TIMIKA) Indriany Elim
JURNAL ULET (Utility, Earning and Tax) Vol 6 No 2 (2022): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui keputusan masyarakat tidakmenggunakan produk bank syariah. Metode yang digunakan adalah metode asosiatif.Jenis data yang digunakan adalah kualitatif dan kuantitatif,dan data responden yangdigunakan sebanyak 200 responden. Alat analisis yang digunakan dalam penelitian iniadalah regresi linear berganda. Hasil analisis data menunjukkan bahwa pengetahuanproduk tidak berpengaruh signifikan terhadap keputusan masyarakat tidak menggunakanproduk bank syariah, sedangkan lokasi dan jaringan kantor berpengaruh terhadapkeputusan masyarakat tidak menggunakan produk bank syariah.Kata Kunci : Bank Syariah, Pengetahuan Produk, Lokasi dan Jaringan Kantor,Keputusan Masyarakat.
ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN PIUTANG PADA EMERALD HOTEL TIMIKA Ahmad Tomu; Tika Irmawati Ishak
JURNAL ULET (Utility, Earning and Tax) Vol 6 No 2 (2022): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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

Abstract

This study aims to determine the level of receivables turnover, the average day of collection of receivables, as well as the performance of receivables based on receivable collection activities conducted by Emerald Hotel Timika. This research is a descriptive study with data collection techniques using observation, interviews and documentation. The data analysis instrument used in this research is the analysis of the receivables turnover rate, the average days of collection of receivables, the ratio of arrears and the ratio of collections. The results of the analysis show that the overall receivables turnover rate at Emerald Hotel Timika can be said to be very effective, although there is a decline in 2020, this can be proven by a significant increase in 2021. The average days receivable collection at Emerald Hotel Timika is very good. so that the collection of receivables can be said to be very efficient. Billing activity at Emerald Hotel Timika seen from the ratio of arrears and billing ratio can be concluded that the billing activity at Emerald Hotel Timika is quite good.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENENTUAN HARGA JUAL PADA PT PAPUA KARYA JAYA Daniel Nemba Dambe; Jasi Okta Filan
JURNAL ULET (Utility, Earning and Tax) Vol 6 No 2 (2022): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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

Abstract

This study aims to analyze and calculate the cost of production of paving blocks and determine the selling price of paving blocks at PT Papua Karya Jaya. Data collection techniques in this study are observation, interview and documentation techniques. The data analysis instrument in this research uses the full costing method to calculate the cost of production and the cost plus pricing method to calculate the selling price. This research is a descriptive research. The results of this study indicate that the cost of production using the full costing method is Rp. 893,465,787 with a selling price per unit of Rp. 4,632.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MASYARAKAT DALAM MENGGUNAKAN LAYANAN E-BANKING PT BANK RAKYAT INDONESIA, Tbk Ignasius Narew; Irmawati Irmawati
JURNAL ULET (Utility, Earning and Tax) Vol 6 No 2 (2022): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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

Abstract

This study aims to determine: The effect of knowledge, trust and usefulness on interest in using E-banking PT Bank Rakyat Indonesia, Tbk. This research includes associative research with a sample of 100 respondents. Analysis of the data used to test the hypothesis is to use multiple linear regression analysis techniques. The results showed that (1) Knowledge had a positive and significant effect on interest in using E-banking. (2) Trust has a positive and significant effect on interest in using E-banking. (3) The usefulness has a positive and significant effect on the interest in using E-banking. (4) Knowledge, Trust and Benefit together have a positive and significant effect on interest in using E-banking PT Bank Rakyat Indonesia, Tbk
MENGAPA KOPERASI TIDAK MENYUSUN LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI KOPERASI ? Longginus Gelatan
JURNAL ULET (Utility, Earning and Tax) Vol 6 No 2 (2022): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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

Abstract

The purpose of this study was to analyze the effect of accounting understanding, level of education and supervision on the preparation of financial statements. The method used is the associative method. The type of data used is quantitative data and comes from primary sources. The analytical tool used in this research is multiple linear regression. The results showed that. understanding of accounting has a significant effect on the preparation of financial statements. The poor understanding of accounting causes most cooperatives in Mimika Regency not to prepare financial reports according to cooperative accounting standards. The level of education has a significant effect on the preparation of financial statements. The level of education and training causes most cooperatives in Mimika Regency not to prepare financial reports according to cooperative accounting standards. Cooperative supervision has a significant effect on the preparation of financial statements. The low supervision of cooperatives from both internal and external causes most cooperatives in Mimika Regency not to prepare financial reports according to cooperative accounting standards.
Analisis Kinerja Keuangan Sekolah Dasar Fretigo Alfian Sibarani; Longginus Gelatan
JURNAL ULET (Utility, Earning and Tax) Vol 7 No 2 (2023): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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

Abstract

Penelitian ini bertujuan untuk mengetahui kinerja keuangan Sekolah Dasar Fretigo dilihat dari aspek Kinerja fiskal, dan Kinerja Efesiensi Program. Penelitian ini merupakan penelitian deskriptif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Instrumen analisis data menggunakan rasio organisasi nirlaba seperti Kinerja Fiskal, dan Kinerja Efesiensi Program. Hasil analisis menunjukkan kinerja keuangan Sekolah Dasar Fretigo dari kinerja fiskal pada rasio pendapatan terhadap total aset hasil analisis mengalami peningkatan pada tahun 2021 yaitu 26%, rasio total pendapatan terhadap total biaya mengalami penurunan di tahun 2021 sebesar 7% hasil analisis tergolong kurang baik. Sedangkan kinerja efesiensi program tergolong efesien, hasil analisis kinerja efesiensi program di tahun 2021 mengalami peningkatan sebesar 65%.
Analisis Kinerja Keuangan Pada Lembaga Persekutuan Pelayanan Kristen Untuk Kesehatan Di Indonesia Grace Gloria; Ahmad Tomu
JURNAL ULET (Utility, Earning and Tax) Vol 7 No 2 (2023): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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

Abstract

This study aims to determine the financial performance of Christian service associations for health in Indonesia/PELKESI from the aspects of revenue management efficiency, program activity management efficiency, non-program activity financing efficiency. This research is a descriptive research with data collection techniques through observation and documentation. Data analysis instruments use income efficiency ratios or fiscal performance, program activity ratios, non-program activity ratios. The results of the analysis show that PELKESI's financial performance from the aspect of income management results of the analysis is classified as poor, the lowest ratio analysis results occurred in 2017, namely 90%, from the aspect of program activity management efficiency it is classified as efficient, the highest ratio analysis results occurred in 2018 of 63% , and from the aspect of non-program financing it is classified as very efficient, the highest ratio analysis result was in 2017 of 79%.
Analisis Kinerja Keuangan Menggunakan Analisis Arus Kas Pada Depot Air Minum Sangsa Rantika Camila Bunga; Tuti Fitriani
JURNAL ULET (Utility, Earning and Tax) Vol 7 No 2 (2023): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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

Abstract

The purpose of this study was to determine the financial performance of the Depot Air Minum Sangsa based on cash flow analysis. This research uses descriptive research method. Data collection techniques in this study are interview and documentation techniques. Data analysis instruments in this study use the Cash Return on Sales Ratio, Cash Flow to Net Income Ratio, Cash Reinvestment Ratio. The results of this study show that the financial performance of Depot Air Minum Sangsa in converting every IDR of sales into cash is classified as good, the ability to convert every IDR of net profit into cash is classified as not good, the ability to invest and expand is classified as not good due to high prive. So that the overall performance of the Depot Air Minum Sangsa, seen from the analysis is classified not good.

Page 6 of 7 | Total Record : 62

 3   4   5   6   7 

Filter by Year

2018 2023


Reset
Filter By Issues
All Issue Vol 7 No 2 (2023): JURNAL ULET (Utility, Earning and Tax) Vol 6 No 2 (2022): JURNAL ULET (Utility, Earning and Tax) Vol 6 No 1 (2022): JURNAL ULET (Utility, Earning and Tax) Vol 5 No 2 (2021): JURNAL ULET (Utility, Earning and Tax) Vol 5 No 1 (2021): JURNAL ULET (Utility, Earning and Tax) Vol 4 No 2 (2020): Jurnal Ulet (Utility, Earning, and Tax) Vol 4 No 1 (2020): Jurnal Ulet (Utility, Earning, and Tax) Vol 3 No 2 (2019): JURNAL ULET (Utility, Earning and Tax) Vol 3 No 1 (2019): JURNAL ULET (Utility, Earning and Tax) Vol 1 No 2 (2017): JURNAL ULET (Utility, Earning and Tax) Vol 2 No 2 (2018): JURNAL ULET (Utility, Earning and Tax) Vol 2 No 1 (2018): JURNAL ULET (Utility, Earning and Tax) Vol 1 No 1 (2017): JURNAL ULET (Utility, Earning and Tax) More Issue