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All Journal Journal of Economic, Bussines and Accounting (COSTING) Daun: Jurnal Ilmiah Pertanian dan Kehutanan BUDGETING : Journal of Business, Management and Accounting
Venita Sofiani
Universitas Muhammadiyah Sukabumi
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Social Sciences

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Pengendalian Persediaan Bahan Baku dalam Efisiensi Biaya Produksi Dzikri Hidayat; Eris Darsawati; Venita Sofiani
BUDGETING : Journal of Business, Management and Accounting Vol 2 No 1 (2020): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v2i1.1621

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengendalian persediaan bahan baku dan tingkat efisiensi biaya produksi yang dihasilkan oleh CV. Kurnia Whosing selama tahun 2019-2020. Metode yang digunakan pada penelitian ini adalah metode kualitatif yang berlandaskan pada filsafat postpositivisme. Hasil penelitian menunjukkan bahwa CV. Kurnia Whosing mampu mencapai efisiensi biaya produksi yaitu sebesar 114,8%. Meskipun saat ini produksi perusahaan menurun sebesar 50% karena pandemi Covid-19, tetapi perusahaan tetap dapat mempertahankan kestabilan produksi karena adanya pengendalian persediaan bahan baku dan pengendalian biaya produksi. Simpulan, pengendalian persediaan biaya bahan baku dalam efisiensi biaya produksi pada CV. Kurnia Whosing telah dilakukan dengan baik, yang berarti perusahaan dapat memanfaatkan seluruh sumberdaya yang dimiliki mulai dari persediaan bahan baku hingga tenaga kerja yang melakukan produksi. Kata Kunci: Efisiensi Biaya Produksi, Pengendalian Persediaan Bahan Baku
Pengaruh Penanganan Pascapanen dan Pola Supply Chain Management (SCM) terhadap Pendapatan Petani Beras Hitam di Kabupaten Sukabumi Neneng Kartika Rini; Venita Sofiani
Daun: Jurnal Ilmiah Pertanian dan Kehutanan Vol 5 No 2 (2018): Daun: Jurnal Ilmiah Pertanian dan Kehutanan
Publisher : ​Institute for Researches and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.721 KB) | DOI: 10.33084/daun.v5i2.467

Abstract

Black Rice is a local commodity which apparently was not found in the Ciemas area of Sukabumi Regency alone, in several Districts in Sukabumi Regency, namely in the Districts of Waluran, Cidolog, and Kabandungan. Black rice from the nutritional content and benefits is no less significant. Black Rice prices are higher than white rice or consumption rice. Every Black Rice farmer still has problems in carrying out the postharvest handling process. This is the case with Chain Management (SCM) or supplies chain management by farmers; farmers also do this with different patterns. The income of lowland rice farmers is uncertain. Because the benefits of black rice and farmers' income fluctuate every year, it is necessary to check postharvest handling and to know and analyze how efficient workflows are to accelerate supply chain management, black rice reaches consumers and makes more enormous profits. Rather than spending money on black rice entrepreneurs. The results show that the postharvest handling process and the SCM pattern affect the income of farmers in Waluran, Ciemas, Surade, Cidolog, and Kabandungan, Sukabumi Regency.
Pengaruh Leverage Dan Arus Kas Terhadap Kinerja Keuangan M Alfiandri Setiawan; Andri Indrawan; Venita Sofiani
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 2 (2022): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i2.2655

Abstract

The purpose of this study was to determine the effect of leverage and cash flow on financial performance. The research method used in this research is using quantitative methods with descriptive and associative approaches. The population and sample in this study are the financial statements of 23 trading companies in the manufacturing sector listed on the Indonesia Stock Exchange for the 2015-2020 period. This research technique uses classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination test. The collection technique used documentation and interview methods. The results showed that leverage had no partial effect on ROA and cash flow had no partial effect on ROA. Simultaneously, leverage and cash flow affect profitability. Keywords : Leverage, Cash Flow, Financial Performance
Co-Authors Dzikri Hidayat Eris Darsawati Indrawan, Andri M Alfiandri Setiawan Neneng Kartika Rini