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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Referensi : Jurnal Ilmu Manajemen dan Akuntansi LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Jurnal Media Ekonomi (JURMEK) Jurnal AkunStie (JAS) JURNAL BESEMAH JIAR Jurnal Media Ekonomi (JURMEK)
Kusnadi Yudha Wiguna
Fakultas Ekonomi, Universitas Musi Rawas
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ANALISIS PENGENDALIAN INTERNAL PEMBERIAN KREDIT PADA PT. BPR SINDANG BINAHARTA LUBUKLINGGAU Kusnadi Yudha Wiguna; Yayuk Marliza; Anton Kurniadi
Jurnal Media Ekonomi (JURMEK) Vol 25 No 1 (2020): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v25i1.829

Abstract

The purpose of this study was to determine the internal control of credit granting at PT. BPR Sindang Binaharta Lubuklinggau. This research is a qualitative descriptive study. Source of data used sourced from the primary form of observation of the operational activities of PT. BPR Sindang Binaharta Lubuklinggau and interviews with employees (commissioners, directors, internal audit team, and employees), as well as related customers regarding the internal control of lending at PT. BPR Sindang Binaharta Lubuklinggau. Secondary data obtained directly from PT. BPR Sindang Binaharta Lubuklinggau in the form of documentation relating to internal control of credit extension. The results showed the internal control of credit granting at PT. BPR Sindang Binaharta Lubuklinggau as a whole has been largely carried out well, but there are still weaknesses, namely the lack of objective AO marketing as a surveyor in credit lending decisions, and the absence of separation of authority, main tasks and functions between the AO marketing, analysts credit, and billing.
ANALISIS PENERAPAN SIKLUS AKUNTANSI PADA USAHA KECIL DAN MENENGAH DI KOTA LUBUKLINGGAU (STUDI KASUS DI KECAMATAN LUBUKLINGGAU UTARA I) Kusnadi Yudha Wiguna; Dewi Ermawati
Jurnal AkunStie (JAS) Vol 5 No 2 (2019): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v5i2.678

Abstract

The purpose of this study was to determine the application of the accounting cycle to small and medium enterprises in the city of Lubuklinggau (case study in North Lubuklinggau District 1). Data analysis in this research is qualitative analysis. The population in this study were SMEs in North Lubuklinggau District 1 which totaled 370 SMEs with a sample of 80 respondents of SMEs in North Lubuklinggau District 1. The data in this study are primary data obtained directly from respondents whose sources are in the form of observations, interviews, and questionnaires. The results of the calculation of the answers to the questionnaire that has been distributed, namely with a weighted score of 1.53% where the Guttman scale is at 0% - 25%, namely no association or low association (weak association) means that SMEs do not apply the accounting cycle or the application of the accounting cycle is still very low / weak in the management of business finances, the application of the accounting cycle for SMEs only reaches the stage of recording transactions of 5% and 11.25% which have proof of transactions. The absence of an accounting cycle for SMEs is caused by the educational background of respondents and SMEs do not have adequate understanding and knowledge of accounting.
Pengaruh Kualitas Laporan Keuangan Terhadap Akuntabilitas Kinerja Pada Kantor Pengadilan Agama Lubuklinggau Kusnadi Yudha Wiguna; Anggia Syafitri; Ria Meika Putri
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 2 No. 4 (2021): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v2i4.509

Abstract

The aim of this study is to see the effect of financial report quality toward accountability performance in religious court of Lubuk Linggau. Variables of this study are financial report quality and toward accountability performance. Data of this study is qualitative and quantitative data through questionnaire shared to all religious court officers and financial report validated by Audit Board Republic of Indonesia . The result showed that the quality of financial report gave the significant effect on accountability performance in religious court of Lubuk Linggau by  > , (15,517>1,692) , significant value with 0,000 < 0,05 and determinant cooficient is 0,749 or 74,9 percent.
Penyuluhan Strategi Pengembangan Dalam Pemasaran Produk Usaha UMKM Pada Era Digital Di Desa A Widodo Miki Indika; Suharto Suharto; Kusnadi Yudha Wiguna; Subianto Subianto; Herawati Herawati; Hanzila Hanzila
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2022): November 2022
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/loyalitas.v5i2.1748

Abstract

This community service aims as literacy in the development strategy for marketing MSME products in A. Widodo Village, Tugumulyo District, Musi Rawas Regency. This activity was carried out with a lecture method with MSME actors and visual media supporting devices and ended with a question and answer session, very effective in delivering material. The enthusiasm of the participants in participating in this outreach activity became a measure of the success of the Community Service agenda. This is shown by the interaction between the presenters and the participants in the question-and-answer session
Manajemen Pengelolaan BUMDes Sejahtera Desa Air Satan Kusnadi Yudha Wiguna; Ryan Oktavianie; Anggia Syafitri; Yayuk Marliza; Tiara Febriyanti; Fredy Andito; Indah Pramudya
JURNAL BESEMAH : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 1 No. 2 (2022): JULI-DESEMBER
Publisher : Gayaku Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jurnalbesemah.v1i2.103

Abstract

This mentoring activity aims to make the community able to understand and practise BUMDes management activities; besides, the community is trained on how to manage BUMDes so that they get funds in accordance with what has been invested. The methods in this activity are observation, survey, preparation of a work program, implementation of activities, coordination with related parties, and implementation of activities. This community service activity can increase knowledge and insight about the management of BUMDes and the preparation of BUMDes financial reports in accordance with generally accepted financial accounting standards in the village of Air Satan, Muara Beliti District, Musi Rawas Regency. The series of socialisation and training activities were well attended by village officials, BUMDes operational managers, and the Air Satan Village Community. The BUMDes management assistance activities are followed and understood by the operational managers of BUMDes Prosperous because the mentoring method is adapted to the characteristics of BUMDes participants and administrators that have been previously analyzed.
Analisis Kelayakan Usaha Pendirian Badan Usaha Milik Daerah (BUMD) Perseroda Muratara Energi dan Muratara Agro di Kabupaten Musi Rawas Utara. Yayuk Marliza; Miki Indika; Anggia Syafitri; Kusnadi Yudha Wiguna; Subianto Subianto; Ryan Octavianie; Herawati Herawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3291

Abstract

The purpose of study was to conduct a business feasibility analysis for Perseroda Muratara Energi and Muratara Argo, north Musi Rawas Regency, South Sumatra Province. Types and sources od data related to this analysis are primary data and secondary data. Secondary data ttaken comes from thhe Regional Goverment and relevant and accountable agencies or stakeholders from laws and regulations, literature books, journals, financial data and other relevant sources. In additions to secondary data, primary data is used to verify and validate data from interviews and focus group disscussion activities so that the data obtained is more compelete and acurate. The data that has been collected isannalyzed using descriptive qualitative methods and with quantitative and qualitative approaches so that the data can be analyzed hlistically. Based on the results of an analysis of business feasibility and regional potential for the establisthment of a Regional Owned Enterprise in Musi regency, North Musi Rawas Regency in 2020, it can be concluded that from a business feasibility perspective: 1) Economic Feasibility Aspects, 2) Market and Marketing feasibility Aspects, 3) Feasibility Aspects Financial, 4) Social and Environmental Cultural Feasibility Aspects, 5) Other aspects consisting can be declaredd very feasible for the establishment of Regional owned Enterprises Perseroda Muratara energi and Muratara Agro North Musi Rawas Regency. In terms of regional potential of North musi Rawas Regency it can be concluded that: (1) Agriculture sector, forestry and fishery, and sector (2) mining and quarrying have the potential to be improved and develoved in the establishment of Regional Owned Enterprises Perseroda Muratara Energi and Muratara aggro Musi Regency north Swamp.
ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK KAMAR HOTEL Kusnadi Yudha Wiguna; Subianto Subianto; Sayulestari Aprillia
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.3809

Abstract

The purpose of this study is to determine the Activity Based Costing (ABC) System in determining the Cost of Hotel Room. The data used are primary data in the form of interviews and secondary data in the form of documentation with data analysis and analytical techniques used are descriptive qualitative. The results of the study obtained that the cost of the traditional system premium type rooms is less than Rp. 381,600 compared to using the ABC system of Rp. 390,905.77 with a difference of Rp. 9,305.77. Traditional system deluxe type rooms are smaller Rp. 306,900 compared to using the ABC system of Rp. 365,919.39 with a difference of Rp.59,019.39. The traditional system triple type room is smaller Rp. 282,600 compared to using the ABC system of Rp. 338,883,03 with a difference of Rp.56,283,03. The traditional system twin type room is smaller Rp. 282,600 compared to using the ABC system of Rp. 319,732.42 with a difference of Rp. 37,132.42. Standard type rooms using the traditional system are smaller Rp. 202,500 compared to using the ABC system of Rp. 311,650.26 with a difference of Rp. 109.150.26.
ALOKASI BIAYA BERSAMA DALAM PENENTUAN BEBAN POKOK PRODUKSI Kusnadi Yudha Wiguna; Yayuk Marliza; Asmi Veronika
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 6 No 2 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v6i2.282

Abstract

Penelitian ini bertujuan untuk mengetahui alokasi biaya bersama dalam penentuan beban pokok produksi. Penelitian ini merupakan penelitian deskriptif kualitatif dengan indikator variabel yaitu beban pokok produksi produk utama dan produk sampingan. Penelitian dilakukan di Pabrik Tahu Nurhadi Kota Lubuklinggau, Provinsi Sumatera Selatan. Data yang digunakan yaitu data primer berupa hasil wawancara dan dokumentasi terkait biaya produksi dari biaya bersama yang dibebankan dalam setiap proses produksi. Hasil penelitian diperoleh biaya bersama sebesar Rp. 1.397.888,-. Beban pokok produksi dari alokasi biaya bersama untuk produk utama dihasilkan alokasi biaya bersama sebesar Rp.1.355.388,- terdiri dari alokasi biaya produk utama tahu besar sebesar Rp.896.860,24,- dengan beban pokok per-wadah sebesar Rp.59.790,68,-, dan alokasi biaya produk utama tahu kecil sebesar Rp.458.527,76,- dengan beban pokok per-wadah sebesar Rp.30.568,52,-. Alokasi biaya bersama untuk peroduk sampingan sebesar Rp.22.500,- per-karung dengan beban pokok per-karung sebesar Rp.55.750,-.
ANALISIS PENGENDALIAN INTERNAL PEMBERIAN KREDIT PADA PT. BPR SINDANG BINAHARTA LUBUKLINGGAU Kusnadi Yudha Wiguna; Yayuk Marliza; Anton Kurniadi
Jurnal Media Ekonomi (JURMEK) Vol 25 No 1 (2020): Jurnal Media Ekonomi (JURMEK) April
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v25i1.829

Abstract

The purpose of this study was to determine the internal control of credit granting at PT. BPR Sindang Binaharta Lubuklinggau. This research is a qualitative descriptive study. Source of data used sourced from the primary form of observation of the operational activities of PT. BPR Sindang Binaharta Lubuklinggau and interviews with employees (commissioners, directors, internal audit team, and employees), as well as related customers regarding the internal control of lending at PT. BPR Sindang Binaharta Lubuklinggau. Secondary data obtained directly from PT. BPR Sindang Binaharta Lubuklinggau in the form of documentation relating to internal control of credit extension. The results showed the internal control of credit granting at PT. BPR Sindang Binaharta Lubuklinggau as a whole has been largely carried out well, but there are still weaknesses, namely the lack of objective AO marketing as a surveyor in credit lending decisions, and the absence of separation of authority, main tasks and functions between the AO marketing, analysts credit, and billing.
Co-Authors Anggia Syafitri Anton Kurniadi Asmi Veronika Dewi Ermawati Fredy Andito Hanzila Hanzila Herawati Herawati Indah Pramudya Miki Indika Ria Meika Putri Ryan Octavianie Ryan Oktavianie Sayulestari Aprillia Subianto Subianto Suharto Suharto Tiara Febriyanti Yayuk Marliza