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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 67 Documents
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Analisis Harga Pokok Produksi dan Break Even Point Pada UD Niki Mawon Revlin Lambang; Daniel Nemba Dambe
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

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Abstract

The purpose of this study was to determine the cost of producing tempe, the break-even point, and the margin of safety for tempe production at UD Niki Mawon. The data collection technique used in this research is interview. The data analysis instrument used in this research is using the full costing method for calculating the cost of production, using the break-even point calculation method in units and in rupiah, and using the method of comparing planned sales with breakeven sales to obtain a margin of safety. The results of the research on the cost of production for small tempe products amounted to IDR 800,127,888 or IDR 882 per unit, boxed tempe was IDR 2,068,420,022 IDR 1,131 per unit, and large tempe was IDR 126,687,739 or Rp. 2,908 per unit. UD Niki Mawon will reach a break-even point if it sells 625,063 units of small tempe products or IDR 624,177,419, 702,243 units of boxed tempeh or IDR 1,054,178,223, and 7,385 large tempe products or IDR 29,544,357. UD Niki Mawon has a safety limit for small tempeh of 45%, boxed tempeh of 60%, and 90% of large tempeh.
Pengaruh Persepsi Kemudahan, Kepercayaan, Manfaat dan Risiko Terhadap Penggunaan BRI Mobile Pada PT Bank Rakyat Indonesia Di Kabupaten Mimika Erina Oktavia Safitri; Ignasius Narew
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

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Abstract

This study aims to determine the significance of the effect of percepcions of convenience, trust, benefits and risk on the use of BRI Mobile at PT Bank Rakyat Indonesia in Mimika Regency. The method used by research is the associative method. Data collection techniques carried out by research are observation techniques, documentation, and questionnaires. The analytical tool used in this research is SEM PLS. The result of this study indicate that convenience and trust have to no significant effect on using BRI Mobile at PT Bank Rakyat Indonesia in Mimika Regency, while the benefits and risk have a significant effect on using BRI Mobile at PT Bank Rakyat Indonesia in Mimika Regency.
ANALISIS KINERJA KEUANGAN PADA KIOS RANIAH Satriani Damba; Nely Salu Padang
JURNAL ULET (Utility, Earning and Tax) Vol. 9 No. 2 (2025): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This study aims to analyze the financial performance of Kios Raniah using the profitability ratio and activity ratio measurement tools. The method used is a descriptive method with a quantitative approach. Data collection techniques use observation techniques, interview techniques and documentation. The data analysis carried out was an analysis of Kios Rania's financial statements from 2020 to 2022 using financial ratios. Based on the results of this study, it can be concluded that in terms of earning profit, reviewed from net profit in 2020 and 2021, it is classified as poor, but it has increased in 2022, so that the net profit in 2022 is quite good. In terms of asset utilization, it is reviewed in terms of inventory turnover and asset turnover from 2020 to 2022 are classified as poor.
PENDEKATAN EFEKTIF DALAM MENENTUKAN HARGA JUAL MELALUI PERHITUNGAN HARGA POKOK PRODUKSI PADA USAHA GORONG-GORONG BAPAK SARIFUDIN Sri Wahyuni; Tuti Fitriani; Hizkia Rikcanto
JURNAL ULET (Utility, Earning and Tax) Vol. 9 No. 2 (2025): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This research aims to explore an effective approach in determining selling prices in Mr. Sarifudin's main business, which previously faced problems in the classification of production costs and inaccurate setting of selling prices. The method used is a descriptive method, this study focuses on the calculation of the cost of production (COG) and selling price, with quantitative data that includes raw material costs, labor, and factory overhead, which are collected through observation, interviews, and documentation. The results of this analysis show that the total cost of production for 2023 is IDR 190,771,360, - or IDR 104,877, - per unit. Furthermore, the ideal selling price with  the cost plus pricing method  is IDR 174,877 per production unit plus a margin of IDR 70,000,-, which is higher and more realistic than the company's initial selling price.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA BENGKEL LAS SABAR SUBUR Tira Dewi Budi Maharani; Tuti Fitriani; Ludia Panggalo
JURNAL ULET (Utility, Earning and Tax) Vol. 9 No. 2 (2025): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This study aims to analyze the cost of production of window trellises, push fences, safety doors, canopies, turnstiles, and stair railings based on the full costing method and calculate the level of profit obtained for each product at Bengekel Las Sabar Subur. This research is a descriptive research. The data collection techniques in this study are observation, interview, and documentation techniques. The data analysis instrument in this study uses the full cost setting method to calculate production costs and the pricing method to determine the profit level. The results of this study show that the cost of production is Rp 288,930 for window trellises, for reinforcing fence products for Rp 3,973,076, for safety door products for Rp 1,245,408, for canopy products for Rp 6,386,958, for turnstile products for Rp 8,136,286, and for stair railing products for Rp 2,749,930. The profit rate of the product is 56% window trellis, 65% push fence, 16% safety doors, 6% canopy, 4% swivel stairs, and 3% stair railings.
ANALISIS PENGELOLAAN KAS PADA CV ILLUN MAJU PAPUA Try Julianty Mangngayun; Longginus Gelatan
JURNAL ULET (Utility, Earning and Tax) Vol. 9 No. 2 (2025): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This study aims to analyze the optimal cash amount that should be held by CV Illun Maju Papua and cash management for fulfilling short-term obligations by analyzing data using the Miller-Orr model and cash ratio. The method used is a descriptive method with a quantitative approach. Data collection techniques include observation, interviews, and documentation. The results of the study indicate that the optimal cash amount the company should hold is IDR 171,372,981, and the ability to meet short-term obligations is classified as good, although experiencing a decreasing trend.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSIPADA PETERNAKAN AYAM PEDAGING BAPAK OPAN Yulianti Palili; Tuti Fitriani; Tellysulvika Manurun
JURNAL ULET (Utility, Earning and Tax) Vol. 9 No. 2 (2025): JURNAL ULET (Utility, Earning and Tax)
Publisher : Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan

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Abstract

This research aims to analyze and calculate the cost of broiler production and determine the break-even point on Mr. Opan's broiler farm. The data collection techniques in this study are observation, interview and documentation techniques. The data analysis instrument in this study uses the full costing  method to calculate the cost of production and  the break even point  method to calculate break-even point. This research is a descriptive research. The results of this study show that the cost of production using the full costing method  is Rp.58,101 per chicken, with a break-even point of sales of 3,142 chickens with a revenue of Rp.188,499,330

Page 7 of 7 | Total Record : 67

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