Garuda - Garba Rujukan Digital

ANALISIS SISTEM PENGENDALIAN INTERNAL TERHADAP SISTEM AKUNTANSI PENGGAJIAN Rachmawati, Ika; Mulyati, Awin; Mulyati, Diana
Jurnal Dinamika Administrasi Bisnis Vol 1 No 2 (2015): Jurnal "Dinamika Administrasi Bisnis"
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jdab.v1i2.2333

One of the important activities conducted by each company is employee payroll. This study aims to determine the internal controls in the payroll system which has been implemented by the company.Â The data analysis technique used is descriptive qualitative analysis technique to describe the internal control system implemented in the company's payroll.The results showed the company has not yet implemented the control system so well that may arise fraud management employee salaries. Implications arising fraud in the calculation of working time of employees; the employee time data manipulation; and errors in the payment of salaries of employees.Improvements that can be made form of accounting and finance division and division personnel; implementing authority systems and procedures in both the recording. Another improvement is the presence of accounting functions which authorize the salaries of employees before paid. Keywords: Systems, Payroll, Internal Control

ANALISIS BREAK EVEN POINT DAN MARGIN OF SAFETY SEBAGAI ALAT PERENCANAAN LABA PADA UD. BUDI JAYA MAKMUR LAMONGAN Arrizqi, M. Sawadil; Mulyati, Diana; Maruta, IGN Anom
Jurnal Dinamika Administrasi Bisnis Vol 6 No 2 (2020): Jurnal Dinamika Administrasi Bisnis
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jdab.v6i2.4633

ABSTRAK It requires the proper management ability to see opportunities in the future. Hence, it is essential to take into account all the factors associated with cost, volume, and selling price. The purpose of this study was to determine the magnitude of the break-even point and the margin of safety in planning profits at UD. Budi Jaya Makmur. If the break-even point value and the value of the margin of safety are high, then the company is in good condition, or it will be easier to relate to its efforts to generate profits. However, when break-even point values and the value of the margin of safety in lousy, these values will apply otherwise.This research used quantitative methods that the data analysis performed by measuring the pattern of cost and sales volume development using time series analysis; break-even points analysis and margin of safety. The data supported by company data collected such as cost and sales data which had previously classified as cost and contribution distribution.The analysis shows that the break-even point value for 2020 is Rp.168,410,338 and for 2021 it’s Rp.172,961,248. The margin of safety for 2020 is 52.75%, and for 2021 it’s 53.23%, this means that if the actual sales of Kerupuk Terasi from UD. Budi Jaya Makmur are less than 52.75% in 2020 and 53.23% in 2021 from planned sales, the company will suffer losses. The profit margin is set at 20% so the company must reach sales of Rp.356,412,200 in 2020 and Rp.369,825,380 in 2021. Keyword : Forecasting, Break Even Analysis, Margin of Safety.

Analisa Pengelolaan Kas dalam Upaya untuk Menjaga Likuiditas pada Koperasi Agribisnis Dana Mulya Pacet Ningsih, Veryda ayu; Nasution, Ute; Mulyati, Diana
Jurnal Dinamika Administrasi Bisnis Vol 6 No 2 (2020): Jurnal Dinamika Administrasi Bisnis
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jdab.v6i2.5190

AbstractThe importance of cash management to manage effectively and efficientlyshort-term cash flows and existing cooperative cash balances by first looking at cash inflows and cash outflows,cashinflowsandcashoutflowswilloccurcontinuouslythroughoutthecooperative's lifetime. If the availability of cash is less then the cooperative cannot be optimal in carrying out its operational activities, whereas if the cooperative has excess cash it is also not good in its operational activities. Cash management is measured by analyzing cash inflows and cash outflows. This study aims to describe the analysis of cash management of liquidity in the Koperasi Agribisnis Dana Mulya Pacet. This type of research is a descriptive study with a quantitative approach. While the object of this research is the financial statements of the Koperasi Agribisnis Dana Mulya Pacet, located on Jl. Raya Pacet No. 5, Desa Pacet , Kecamatan Pacet, Kabupaten Mojokerto. The results revealed that based on an analysis of cash management is quite good, followed by the acquisition of liquidity which is still low and fluctuating every year in the cooperative. The decrease in the liquidity ratio is due to an increase in debt every year.To solve this problem, it is expected that the cooperative will pay more attention to the cash flow and lower the amount of debt so that the management of cash can bemaintained. Keywords :Cash Management, Liquidity

Analisa RasioKeuangan (RasioProfitabilitas Dan RasioLikuiditas) UntukMengukur Kinerja Keuangan Perusahaan Pada Indotrans Tour & Travel Surabaya Iswandi, Dinda; Mulyati, Diana; Maruto, IGN Anom
Jurnal Dinamika Administrasi Bisnis Vol 7 No 1 (2021): Jurnal Dinamika Administrasi Bisnis
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jdab.v7i1.5406

AbstractIn general the purpose of the company was established to gain profit. Profit can be obtained with good company performance. Performance is used as a measuring instrument in assessing the success of a company. It can also be used for consideration in making decisions and planning for future sales. In principle, the better the performance of a company, the better the achievement of the company in making profit. The purpose of this research is to know the ratio of profitability and liquidity to the measurement of the financial performance of the company Indotrans Tour & Travel Surabaya, and can provide improvement recommendations to the problems that exist in the company to improve the company's financial performance.This research is a descriptive study with a quantitative approach, a method to analyze the financial statements of losses/profits and balances within a period of a company, which will then be analyzed using the foundation of theories and formulas that correspond to the problems being researched by researchers. The object of this research is the financial statement in the form of income statement and balance of Indotrans Tour & Travel Surabaya period 2017-2019.The results revealed that the calculation of profitability ratio, liquidity ratio, and economic value added fluctuating annually. This indicates that the company's condition is less stable, as the company's financial statements are fluctuating and some of the report's posts are decreasing making the ratio decrease. However, based on the calculation of economic value added, it is seen that the company succeeded in adding value to the company, but according to the researchers magnitude economic value added Indotrans Tour & Travel Surabaya can not be said big. Therefore, the company needs to harvest the financial better again.Keywords : Profitability, Liquidity, Corporate Financial Performance

Analisis Komparasi Lokasi, Kualitas, dan Harga Terhadap Keputusan Pembelian (Studi Sentra PKL Bratang Binangun Surabaya dan Sentra PKL Bungkul Surabaya) Amanullah, Natasya; Mulyati, Diana; Maruta, IGN Anom
Jurnal Dinamika Administrasi Bisnis Vol 7 No 2 (2021): Jurnal Dinamika Adminstrasi Bisnis
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jdab.v7i2.5871

AbstractThe Center for Street Vendors (PKL) Bratang Binangun, this location can be said to be clean, the seller has an organized stand, consumers feel more relaxed to enjoy food. The quality of the food at the Bratang Binangu Street Vendor Center (PKL) is also well maintained so that consumers feel satisfied and the price is also the main requirement for customers to come, prices in the range of Rp. 3,000-Rp. 25,000 can already enjoy food at the Trade Center Street Vendor (PKL) Bratang Binangun. There is also the Bungkul Street Vendor Center (PKL) in Surabaya. The location is behind Taman Bungkul Surabaya, Taman Bungkul Surabaya is the center of Surabaya. This location has a lot of parking so it doesn't make it difficult for consumers to come. The quality of food at the Bungkul Street Vendor Center (PKL) in Surabaya sells so many kinds of East Java specialties. The prices offered from this place are also different, but again, looking at the Bungkul Street Vendor Center (PKL) in Surabaya, which stands in the center of the city, the price has increased slightly compared to other centers. Comparison of location to the Bratang Binangun and Bungkul PKL Centers Surabaya There is an insignificant difference from the location variable, the quality comparison to the Bratang Binangun and Bungkul PKL Centers is an insignificant difference from the quality variable, the price comparison to the Bratang Binangun and Bungkul PKL Centers In Surabaya there is an insignificant difference from the price variable, there is also a comparison of purchasing decisions at the Bratang Binangun and Bungkul PKL Centers in Surabaya, there is an insignificant comparison of the Purchase Decision variable.Keywords: Location, Quality, Price and Purchase Decision

Title

Found 5 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 5 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 5 Documents
Search