Article Per Year (5 Year)
p-Index From 2019 - 2024
0.702
P-Index
This Author published in this journals
All Journal Jurnal Manajerial Academia Open Forum Ilmiah Pendidikan Akuntansi (FIPA)
L. Happy Amira
Sekolah Tinggi Ilmu Ekonomi Muhammadiyah Tuban
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENETAPAN STANDAR WAKTU PROSES DALAM MENINGKATKAN EFEKTIFITAS DAN EFISIENSI PADA PERUSAHAAN KRUPUK LEZAT DESA SUWALAN KECAMATAN JENU KABUPATEN TUBAN Louse Happy Amira Salatnaya
Jurnal Manajerial Vol 6 No 2 (2019): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (7.778 KB) | DOI: 10.30587/jurnalmanajerial.v6i2.958

Abstract

This study examines the standard setting of processing time in increasing effectiveness and efficiency. The standard time is the time needed to complete a certain task at a speed that continues without causing bad results. The purpose of this study is to set a standard production process time to achieve effectiveness and efficiency of production. This research is a study that combines field research and literature. Methods of data collection using observation, interview and documentation techniques, while data analysis techniques using time study analysis. The results showed that the standard time of 860 minutes that had been determined by the company was a deviation of the time study of + 8% so that the realization of the next production process, the company could save on the use of production process time of 66.76 minutes.
Raw material inventory control system for small companies L. Happy Amira; Yuanis Yuanis; Sarjono Sarjono
Academia Open Vol 1 No 1 (2019): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (36.235 KB) | DOI: 10.21070/acopen.1.2019.490

Abstract

For companies, the problem of managing raw material supplies is very important. This requires adequate management techniques. This means that all company operations are carried out in accordance with established plans and procedures and always lead to the goals to be achieved by Integration. Implementation of raw material management requires intensive inspection, so companies need to carry out internal audits. Internal audit inspection must be carried out objectively and independently in carrying out its duties. Problems that arise in this study (1) How is the application of internal audit raw material inventory management at UD company. Makmur Semanding? (2) Whether internal audit raw material inventory management can improve the efficiency and effectiveness of UD company operations. Makmur Semanding? The purpose of this study is (1) to describe how the implementation of internal audit management of raw materials at UD company. Prosperous Semanding. (2) To illustrate whether the internal audit of raw material inventory management can improve the efficiency and effectiveness of UD company operations. Prosperous Semanding. For the purposes of analysis and discussion, the authors use analysis techniques as flow chart analysis tools are used to determine the supply of raw materials to company management. Based on the provisions of Article 3 is the determination of the category value, then by calculating the score of raw material inventory management UD company sales revenue. Makmur Semanding is included in the sufficient category, because the total score is 91, this score is in the range of scores between 62-92.
Accountability Accounting as Achievement Measurement Tool for Profit Center Manager at UD. Meubel Mulya Jati Widang Tuban Novi Vizarifah; Louse Happy Amira Salatnaya; Syarifah Syarifah
Academia Open Vol 1 No 2 (2019): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (28.256 KB) | DOI: 10.21070/acopen.1.2019.492

Abstract

Accountability accounting is an accounting system that recognizes the various centers of responsibility in the whole company, which reflects the plans and actions of each responsibility center by determining certain revenues and costs. The purpose of this research is to explain the implementation and application of the profit center accountability accounting system as well as explaining the accountability accounting application system to assess the work performance of the profit center at UD. Mulya Jati Widang Tuban furniture. This type of research conducted by the author is descriptive analysis, namely a study to make a systematic, active and accurate description of a picture or painting regarding the factors, properties and relationships between the phenomena under study then compared with existing practices and conclusions drawn. Implementation and application of accounting system for profit center accountability accounting at UD. Meubel Mulya Jati, said to be good where there is an audit every year-end on the financial statements by each division where the calculation process is based on analysis of expenses / operational costs and sales results. Next, the performance of the profit center manager has increased every year.
ANALISIS PENGARUH PERPUTARAN MODAL KERJA DAN OPERATING LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN Louse Happy Amira Salatnaya
FIPA : Forum Ilmiah Pendidikan Akuntansi Vol 7, No 1 (2019): FIPA 12
Publisher : FIPA : Forum Ilmiah Pendidikan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1013.744 KB)

Abstract

Penelitian ini bertujuan mengetahui pengaruh perputaran modal kerja dan operating leverage terhadap profitabilitas perusahaan dengan studi kasus CV. Anugerah Berkat Calindojaya di Tuban serta mengetahui variabel yang berpengaruh. Alat analisis yang digunakan untuk mengetahui nilai perputaran modal kerja adalah analisis perputaran modal kerja, sedangkan untuk mengetahui nilai operating leverage adalah analisis DOL, ROE, ROA, NPM, OPM, GPM dan BEP yang diuji dengan regresi linier berganda, korelasi, determinasi, pengujian hipotesis dengan ujiT dan UjiF. Hasil penelitian menunjukkan adanya pengaruh antara perputaran modal kerja dan operating leverage secara simultan terhadap profitabilitas yang ditunjukkan dengan nilai Fhitung sebesar (54,983) dengan nilai signifikansi (0,018b).
Co-Authors Novi Vizarifah Sarjono Sarjono Syarifah Syarifah Yuanis Yuanis