p-Index From 2019 - 2024
0.408
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi
Felina Kusnakhin
Fakultas Ekonomi Program Studi Magister Manajemen-Univ. Katolik Parahyangan

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

Pemeriksaan Operasional Terhadap Aktivitas Produksi Percetakan Koran Pikiran Rakyat Untuk Meningkatkan Efektivitas dan Efisiensi Aktivitas Produksi Felina Kusnakhin; Melissa Isabella Senastra
Jurnal Akuntansi Vol. 11 No. 1 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (910.55 KB) | DOI: 10.28932/jam.v11i1.1546

Abstract

Even sometimes called ancient and outdated, in fact, newspaper still being one of news media which is quite favourable. Even though printing activity is almost done automaticaly by machine, printing scheduling still be the challenge for production division. Operational review is a review that should be done to find out wether a company has been running effectively, efficiently, and economically. To make production activity and function run effectively, managers should be able to detect important problems and also can control and oversee the very limited resources. An optimal production isn’t only a timely production, but also a production that can minimize its waste. The research method that’s been used in this research is descriptive study method. There are two data collecting technique which is used in this research, the field research by doing interviews, observations, analysis of company data, and the library research by studying books related to this research. Meanwhile, data processing technique which is used in this research are divided into two parts, quantitative analysis and quantitative analysis to know how much loss in production division caused by waste.The result revealed that production activity in PT PR hasn’t been efective and efficient that makes impact on so many waste. There are various caused of that problems that can be grouped into three factors: plant factor, people factor, and method factor.Some recommendations to improve production’s effectiveness and efficiency by checking the machines thoroughly, provide sepcial space for putting new paper rolls, making production time target, increasing the use of imported double tape, minimizing news revision when the printing activities is almost done, and evaluate overtime activities and monitor normal work time to ensure that every worker is working optimally. Keywords: Review, Production, Waste
Simulasi Perubahan Persyaratan Kredit Dalam Upaya Meningkatkan Laba Felina Kusnakhin
Jurnal Akuntansi Vol. 11 No. 2 (2019)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (883.56 KB) | DOI: 10.28932/jam.v11i2.1909

Abstract

Financial management involves understanding and transferring assets and liabilities of the company, including freedom of use of profits, liability and debt, cash flow and profitability. Meanwhile every strategy exposes business people to trade-offs that present benefits and risks. Selling on credit is one of the strategies that helps companies to increase sales and maintain customer relationships, but on the other hand it presents the risk of billing. This research is intended to provide a solution to the problem of the duration billing.The research method used in this study is a descriptive study method. A research method todescribe the characteristics of people, events, or situations. In this study, the research object in question is CV. Y. The research began with calculating the effect of trade receivables on the company's financial statements, especially on the value of net cash increases. The study continued with a credit simulation of changes in credit terms by setting cash discounts, cash discount periods and payment limits. As for each credit terms of the simulation produces different effects on several costs associated. As for credit terms, too tight credit terms will cause a loss of sales and too loose credit terms will lead to bad expense. The simulation showed that every credit terms will lead to different profit projection. Overall, the results of the simulation research show that every credit terms will increase the profit. Keywords: Credit Terms, Sales on Credit, Profits