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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

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.

Pelatihan Pembukuan Sederhana Dalam Upaya Meningkatkan Usaha BUMDes Dan UMKM Di Desa Lubuk Kumbung Kecamatan Karang Jaya Febri Fadilla; Yayuk Marliza
Jurnal Pengabdian Vol. 1 No. 2 (2022): Juli-Desember
Publisher : Bengkulu Institute

Program kegiatan ini dilatar belakangi dengan adanya BUMDes dan UMKM yang beroperasi tetapi tidak mempunyai sistem pembukuan yang baik, Tujuan dari kegiataan ini adalah menciptakan sumber daya manusia dari BUMDes dan UMKM yang paham akan pencatatan pembukuan dan menghasilkan pembukuan yang baik, Kegiatan ini dilaksankan dengan cara edukasi tentang materi pembukuan serta pelatihan lansung kepada Pelaku Usahanya. Hasil menunjukan pada pelatihan ini cukup Baik dimana pelaku usaha yang tadinya tidak ada informasi mengenai aktivitas ekonomisnya sekarang sudah mengetahui dan dapat menerapkan pembukuan agar tersusun rapi sehingga dapat melihat pengembangan usahanya kedepan. Perlu dilakuakan secara terus menerus agar pembukuan dalam BUMDes dan UMKM dapat tercatat sehingga terbentuknya sumberdaya manusia yang mempunyai pemahaman dalam pencatatan sederhan walapun masih dalam konteks yang biasa.

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

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

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.

Tinjauan Atas Perlakuan Akuntansi Aset Tetap Berdasarkan PSAK Nomor 16 Pada Yayasan Karunia Insani Kabupaten Musi Rawas Miki Indika; Suharto; Yayuk Marliza; Rian Oktavianie; Guwito Manalu
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 14 No. 2 (2023): Vol 14, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v14i2.3442

The formulation of the problem in this study is how to treat fixed assets accounting based on PSAK No. 16 on the IPWL of the Karunian Insani Foundation, Musi Rawas Regency. The purpose of this study is to apply fixed asset accounting records based on PSAK No. 16 on the IPWL of the Karunia Insani Foundation, Musi Rawas Regency. This research includes qualitative research. The data used are primary data and secondary data obtained from the research object. The data analysis technique used is descriptive analysis. Data analysis used is qualitative analysis. Data collection methods used are observation, interviews and analysis of related documents. The results of the study are that fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are classified based on their nature and use. Fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are measured using the cost model method. Fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are recognized if they provide future economic benefits. Fixed assets at IPWL Yayasan Karunia Insani Musi Rawas Regency are depreciated using the straight-line method. The recognition of fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, is terminated if the foundation disposes of its fixed assets, such as selling, renting or donating its fixed assets. Fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are disclosed in the balance sheet report at the end of the period.

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

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,-.

Pengaruh Dana Desa Dan Alokasi Dana Desa Terhadap Belanja Desa Di Pemerintah Desa Rantau Kadam Kecamatan Karang Dapo Kabupaten Musi Rawas Utara Miki Indika; Yayuk Marliza; Aulia Marisa
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Desa secara parsial dan simultan berpengaruh terhadap Belanja Desa Di Pemerintah Desa Rantau Kadam Kecamatan Karang Dapo Kabupaten Musi Rawas Utara.Penelitian ini termasuk penelitian kuantitatif. operasional variabel penelitian ini adalahDana Desa (X1), Alokasi Dana Desa (X2) dan Belanja Desa (Y) Teknik analisa dengan regresi linier berganda dengan program SPSS. Hasil penelitian menunjukkanDana Desa berpengaruh terhadap Belanja Desa, hal tersebut ditunjukkan dengan nilai thitung> ttabel yaitu 13,046 > 2,920 dengan nilai signifikan sebesar 0,006 < 0,05 yang berarti Ho ditolak dan Ha (hipotesis alternative) diterima. Alokasi Dana Desa berpengaruh signifikah terhadap Belanja Desa. Hal tersebut dapat ditunjukkan pada nilai hasilnya menunjukkan bahwa nilai t hitung> t tabel yaitu 13,046 > 2,920 dengan nilai signifikan sebesar 0,006 < 0,05 yang berarti Ho ditolak dan Ha (hipotesis alternative) diterima. Berdasarkan hasil regerasi secara simultan (uji F) menunjukkan bahwa Dana Desa (X1) dan Alokasi Dana Desa (X2) secara serentak atau bersama-sama berpengaruh terhadap Belanja Desa. Hasil perhitungan uji F diperoleh Fhitung> Ftabel yaitu 216,718 > 19,00 dengan nilai signifikan sebesar 0,005 < 0,05, sehingga dapat disimpulkan bahwa Ha ditetima (Hipotesis alternative diterima). Hasil uji koefisien determinasi (R2), dimana Nilai dari koefisien determinan Adjusted R Square (R2) pada penelitian ini adalah sebesar 0,991 atau 99,1%. Artinya kemampuan variabel independen yang terdiri dari Dana Desa dan Alokasi Dana Desa dapat menjelaskan variabel dependen Belanja Desa sebesar 99,1% sedangkan sisanya sebesar 0,9% dipengaruhi oleh faktor-faktor lain yang tidak dimasukkan dalam model regresi. The aim of this study is to see whether village budget and it’s allocation partially and simultaneously affect village expenditure in Rantau Kadam village government, Karang Dapo district North Musi Rawas regency. This is quantitative study through village budget (x1),village budget allocation (x2) and village expenditure (Y). Analyzing data technique of this study is double linear regression and SPSS program. The result of this study showed that village budget gave significant effect toward village expenditure with tcount> ttable namely 13,046 > 2,920 by significant value 0,006 < 0,05 by means Ho was rejected and Ha was accepted. Based on double linear regression(f-test) showed that village budget (X1) and it’s allocation (X2) simultaneously gave the significant effect to village expenditure as the result of F-test, it was obtained Fcount> Ftable namely 216,718>19,00 by significant value is 0,005 < 0,05, thus Ha was accepted and Ho was rejected. Cooficient determination test (R2) showed 0,991 or 99,1 percent which means independent variable consisted of village budget and it’s allocation influenced dependent variable (village expenditure) reached 99,1 percent,while 0,9 percent was influenced by other factors.

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

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.

PENGARUH PROMOSI DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN BUKU DI PT YUDHISTIRA CABANG LUBUKLINGGAU Yayuk Marliza; Anggia Syafitri
Jurnal Media Ekonomi (JURMEK) Vol 28 No 2 (2023): Jurnal Media Ekonomi (JURMEK) Agustus
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jurmek.v28i2.2110

Penelitian ini untuk mengetahui pengaruh harga terhadap keputusan konsumen di PT Yudhistira Cabang Lubuklinggau. Metode yang digunakan adalah metode kuisioner yaitu promosi dan harga terhadap keputusan konsumen. Rumusan masalah dalam penelitian ini adalah apakah Promosi dan Harga memiliki pengaruh terhadap Keputusan Konsumen di PT Yudhistira Cabang Lubuklinggau. nilai thitung adalah sebesar 2,70 dan ttabel adalah sebesar 1,669. tingkat signifikan = 0,000< (α ) 0.05, df (n-2) 50 – 2 = 48 adalah sebesar 1,669 Sehingga dengan demikian bahwa thitung > ttabel. Dan dapat ditarik kesimpulan bahwa Ha diterima, sehingga terdapat pengaruh yang signifikan Promosi terhadap keputusan konsumen PT. Yudistira Cabang Lubuklinggaunilai R Square atau koefisien determinasi sebesar 0,42 berarti bahwa varian Keputusan konsumen dijelaskan oleh Promosi dan Harga dapat mempengaruhi keputusan konsumen konsumen sebesar 42%. Dan sisanya (100 – 42) 58%. nilai Fhitung = 41 sedangkan Ftabel = 3,30 dan tingkat kemaknaan secara simultan signifikansinya adalah 0,000 < (α) = 0,05, df = n – k = 50- 2 – 1 = 57 adalah sebesar 41 sehingga Ho ditolak dan Ha diterima. artinya menunjukkan bahwa secara (simultan) variabel bebas X1(Promosi) dan X2 (Harga) memiliki pengaruh signifikan terhadap Y (keputusan konsumen konsumen) jadi bukti kebenarannya dan hipotesisnya dapat diterima PT. Yudistira Cabang Lubuklinggau.

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