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All Journal Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Raflesia Akuntansi Journal of Indonesian Management Jurnal Dehasen Mengabdi
Maya Novianti
Universitas Pat Petulai
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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EFISIENSI ANGGARAN BIAYA PRODUKSI TERHADAP PENGENDALIAN BIAYA PRODUKSI PADA CAHAYA FURNITURE JATI Maya Novianti
Jurnal Ilmiah Raflesia Akuntansi Vol 6 No 1 (2020): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v6i1.43

Abstract

The budget becomes very important as a center of accountability that is used to control activities, namely comparing the predetermined budget with its implementation. Then if there are deviations, the deviation is analyzed so that the causes are known and improvements can be made in the future. This is done so that the company can carry out efficiency in production costs so that there is no waste which will result in the selling price and profits that the company gets. The difference in production costs for a set of 2111 brick pyramid minimalist guest chairs is 2% of the standard cost of IDR 3,783,000 while the actual production cost for a set of 2111 brick pyramid minimalist guest chairs is IDR 3,699,343. Standard production costs at the dining table minimalist seat 6 is IDR 5,521,500 while the actual cost is IDR 5,339,543 so that the variance or the difference is 3%. For the difference in production costs on a minimalist box bed set is 7% of the standard production cost of IDR 3,894,000 while actualization The production cost for producing a set of minimalist box bed is Rp. 3,607,551. The standard production cost for producing a set of 3 door wardrobes is Rp. 4,790,000 while the actual production cost is Rp. 4,373,891 with a variance or difference of 9%. The variance or the difference in the production cost of a half-circular set of minimalist toalets is 9% where the standard production costs are equal r IDR 3,584,417 and the actual production cost is IDR 3,268,081.
Analysis of the Differences in Financial Performance of Islamic Banks and Conventional Banks Using the Camel Ratio Maya Novianti; Saiful Saiful; Halimatusyadiah Halimatusyadiah
Journal of Indonesian Management (JIM) Vol. 1 No. 2 (2021): June
Publisher : Penerbit ADM Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3036.293 KB) | DOI: 10.53697/jim.v1i2.135

Abstract

The purpose of this research is to analyze and to know the difference of financial performance between conventional bank and sharia bank period 2014-2019 using financial ratio proxy (CAMEL). The data used in this research is secondary data obtained from financial reports of Conventional Bank and Sharia Bank. The sample size is 29 Banks, consisting of 20 conventional banks and 9 Syariah banks. Data analysis method used is one way ANOVA difference test. The result of the research shows that there is a significant difference between conventional bank financial performance and financial performance of sharia bank seen from Capital Adequacy Ratio (CAR), Net Profit Margin (NPM) and Loan to Deposit Ratio (LDR). While, the ratio of Return On Risk Asset (RORA) and Return On Asset (ROA) financial performance of conventional Bank and Bank of Sharia could not significant difference.
Pengenalan Peluang Pendapatan dari Usaha Pengolahan KOLING (Kolang Kaling) menjadi Produk Siap dipasarkan pada Desa Cawang Lama Kecamatan Selupu Rejang Maya Novianti; Twenty Mariza Syafitri; Nabila Dhia Rahmah Sultanah
Jurnal Dehasen Mengabdi Vol 2 No 1 (2023): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (435.818 KB) | DOI: 10.37676/jdm.v2i1.3670

Abstract

Currently, people are required to be able to innovate products, not just focusing on the utilization of agricultural products. The people in the village are expected to be able to produce a product from existing agricultural products. So that income that can be received is not only from agricultural products but from a product that is ready to be sold. In the village of Cawang Lama, Selupu Rejang sub-district, there are village people who work odd jobs to produce kolang-kaling fruit because the location has many palm or aren palm trees, in which palm or aren trees produce a lot of kolang-kaling fruit. The purpose of this community service is to be able to help provide ideas in producing a product that is ready to be sold, namely Koling (Kolang Kaling) Juice with various flavors, there is also a calculation regarding the amount of capital, selling price and amount of profit. So that the village community can understand the income opportunities that can be obtained.
Pengaruh Kualitas Layanan Terhadap Kepuasan Nasabah Pada PT.Permodalan Nasional Madani (Persero),Tbk Cabang Rejang Lebong Cikit Apriyanti; Lizvan M Sitorus; Maya Novianti; Riya Notavia
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3106

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh kualitas pelayanan terhadap kepuasan nasabah pada PT Permodalan Nasional Madani (Persero), Tbk Cabang Rejang Lebong. Jumlah nasabah yang ada di Desa Barumanis Kecamatan Bermani Ulu saat ini berjumlah 150 orang dan merupakan nasabah yang secara rutin menerima kredit yang digulir oleh PT PNM untuk meningkatkan kualitas pelayanan dan menjaga mutu dari PT PNM maka dipandang perlu untuk dilakukan riset terkait dengan kepuasan nasabah terhadap pelayanan PT PNM. Responden penelitian ditentukan dengan menggunakan metode simple random sampling sehingga diperoleh 60 nasabah. Adapun alat analisis yang digunakan adalah Analisis Regresi linier berganda yang bertujuan untuk mengetahui pengaruh masing-masing variabel dan uji keseluruhan variabel. Hasil analisis data diketahui bahwa secara parsial (uji t) variabel variabel Tangible, Reliability, Responsiveness, Empathy, Assurance dalam pengujian mempunyai pengaruh terhadap kepuasan nasabah, akan tetapi berdasarkan hasil uji signifikasi di ketahui bahwa variabel Tangible, Reliability, Responsiveness mempunyai niali siginfikasi lebih dari 0,05 sedangkan variabel Empathy dan Assurance mempunyai nilai signifikasi kurang dari 0,05. Uji simultan (uji f) menyatakan bahwa nilai f-hitung lebih besar dari nilai f-tabel sehingga disimpulkan bahwa kualitas pelayanan berpengaruh nyata terhadap kepuasan pelanggan. Variabel tangible mempunyai nilai t-hitung 0.72 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.943 > 0.05 sehingga dapat disimpulkan bahwa variabel tangible berpengaruh dan signifikan. Variabel reliability mempunyai nilai t-hitung 1.310 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.196 > 0.05 sehingga dapat disimpulkan bahwa variabel reliability berpengaruh dan signifikan. Variabel Responsiveness mempunyai nilai t-hitung 1.919 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.60 > 0.05 sehingga dapat disimpulkan bahwa variabel responsiveness berpengaruh dan signifikan. Variabel Empathy mempunyai nilai t-hitung 2.031 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.047 < 0.05 sehingga dapat disimpulkan bahwa variabel Empathy berpengaruh dan tidak signifikan. Variabel Assurance mempunyai nilai t-hitung 3.414 lebih besar dari nilai t-table 0.67906 dengan nilai signifikasi 0.001 < 0.05 sehingga dapat disimpulkan bahwa variable Assurance berpengaruh dan tidak signifikan. Hasil uji f-hitung diperoleh nilai 18.098 lebih besar dari nilai f-tabel 2,3683 sehingga dapat disimpulkan bahwa hasil uji keseluruhan variabel secara bersama berpengaruh nyata terhadap kepuasan nasabah.
Analisis Perhitungan Laba Terhadap Penjualan Motor Pada Showroom Guyub Rukun Maya Novianti
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Vol. 3 No. 3 (2023): Artikel Riset Volume 3 Issue 3, November 2023
Publisher : ITScience (Information Technology and Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v3i3.3223

Abstract

Tujuan penelitian ini adalah untuk mengetahui sistem penjualan terhadap volume penjualan sepeda motor secara penjualan tunai dan penjualan kredit dilihat dari Analisis Regresi Linier Berganda pada Showroom Guyub Rukun.
Co-Authors Cikit Apriyanti Halimatusyadiah Halimatusyadiah Lizvan M Sitorus Nabila Dhia Rahmah Sultanah Riya Notavia Saiful Saiful Syafitri, Twenty Mariza