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All Journal SEIKO : Journal of Management & Business Aksara: Jurnal Ilmu Pendidikan Nonformal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Pengabdian kepada Masyarakat International Journal of Social Science juremi: jurnal riset ekonomi Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Media Bina Ilmiah Jurnal Manajerial dan Bisnis Tanjungpinang Economic, Accounting Scientific Journal (CASH)
Andres Putranta Sitepu
Program Studi Akuntansi, STIE Pembangunan Tanjungpinang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Determination of Hotel Room Rental Rates during Low Season with the Break-Even Point Analysis Method at Aston Hotels International Rachmad Chartady; Salihi Salihi; Andres Putranta Sitepu; Bambang Sambodo
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2614

Abstract

This study aims to determine how much room rental rates at Aston Hotel Tanjungpinang during the low season in 2020 using the break-even point analysis method so that the company can increase the room occupancy rate during the low season and not experience business losses, the researcher determines the research subject where the selected resource persons are. have competence and in accordance with data needs, while the sampling technique used is purposive sampling. This research is a qualitative research, the types of data used in this study are secondary data and primary data, while the data collection techniques are obtained through observation, interviews and literature study.Break even point is a condition which indicates that the amount of revenue received by the company (total revenue) is equal to the amount of costs incurred by the company. To achieve a break-even point analysis, the minimum occupancy should reach 81.93% per month, the results calculation of the break-even point analysis or break event point rental rates for room rates with studio type of IDR 403,966, - then for the superior room type of IDR 449,179, -, deluxe room type of IDR 463,694-, the premier deluxe room type is IDR 566,727, - while the junior suite is IDR 566,727, - and the president suite of IDR 750,087, -
Analisis Akuntabilitas Laporan Pertanggungjawaban Dalam Pengelolaan Dana Bop Paud Pada Pemerintah Kota Tanjungpinang Nurfitri Zulaika; Mayang Lestari; Budi Zulfachri; Andres Putranta Sitepu; Salihi Salihi
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1325-1334.2022

Abstract

The purpose of this study is to find out how the management of the Operational Assistance for the Implementation of Early Childhood Education (BOP PAUD) funds and to determine whether the management of the Operational Assistance for the Implementation of Early Childhood Education (BOP PAUD) funds is accountable in accordance with applicable regulations. This research belongs to the type of qualitative research, namely research conducted by analyzing all the data used to determine the accountability of accountability reports in managing PAUD BOP funds at the Tanjungpinang City Government. The data used in this study are primary and secondary data. Data collection techniques used in this research are literature study, observation, interviews, and documentation. The data analysis used is qualitative analysis. The results showed that (1) the provision of PAUD BOP funds was in accordance with the BOP PAUD technical guidelines, (2) there were still some schools that did not follow the requirements in the PAUD BOP technical instructions to upload the number of students at the Dapo of PAUD Dikmas, (3) the allocation and the distribution of BOP PAUD funds is in accordance with the BOP PAUD technical instructions, (4) the use of PAUD BOP funds is in accordance with the BOP PAUD technical guidelines, (5) the reporting of PAUD BOP funds is not in accordance with the technical instructions because there are still PAUD institutions that are late in reporting accountability reports.
Analisis Penerapan SPI Dan Akuntansi Forensik Dalam Upaya Pendeteksian Fraud Secara Dini Muhammad Isa Alamsyahbana; Budi Zulfachri; Nurfitri Zulaika; Andres Putranta Sitepu; Tommy Munaf
Aksara: Jurnal Ilmu Pendidikan Nonformal Vol 8, No 2 (2022): May 2022
Publisher : Magister Pendidikan Nonformal Pascasarjana Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/aksara.8.2.1343-1356.2022

Abstract

Kecurangan dapat terjadi dimana saja baik dilakukan dalam sektor pemerintahan maupun swasta untuk memperoleh keuntungan secara pribadi maupun kelompok. Salah satu kasus kecurangan juga pernah terjadi pada perusahaan PT Asuransi Central Asia Cabang Batam, dimana terdapat beberapa oknum yang terindikasi telah melakukan kecurangan dan ditindak lebih jauh oleh auditor eksternal. Adapun tujuan penelitian ini yaitu mengetahui pemahaman perusahaan tentang konsep fraud dan pencegahannya, 2) mengetahui penerapan sistem pengendalian internal pada perusahaan dalam mendeteksi fraud secara dini dan 3) mengetahui tentang konsep akuntansi forensik yang diterapkan oleh perusahaan dalam pendeteksian fraud secara dini. Penelitian merupakan penelitian deskriptif kualitatif dengan menggunakan tiga metode pengumpulan data, yaitu partisipasi, observasi dan wawancara. Hasilnya menunjukkan bahwa perusahaan telah mengetahui konsep kecurangan dan pencegahannya dengan baik. Penerapan sistem pengendalian internal perusahaan pada dasarnya telah dijalankan dengan baik, dengan terpenuhinya berbagai komponen yang membentuk pengendalian internal yang kuat dan konsepsi akuntansi forensik telah dilaksanakan dengan baik di dalam perusahaan.
ANALISIS PENERAPAN SISTEM INFORMASI AKUNTANSI PENJUALAN JASA KAMAR HOTEL Andres Putranta Sitepu; Masyitah As-Sahara; Charly Marlinda; Sri Kurnia
Media Bina Ilmiah Vol. 17 No. 1: Agustus 2022
Publisher : LPSDI Bina Patria

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (222.952 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui keefektifan penerapan sistem informasi akuntansi penjualan jasa kamar hotel dengan kesesuaian secara teori di de Bintan Villa. Jenis penelitian ini menggunakan deskriptif kualitatif. Data yang digunakan dalam penelitian ini adalah data primer yaitu observasi dan wawancara, dan data sekunder yaitu kepustakaan. Dalam teknik wawancara, peneliti melakukan wawancara kepada 3 orang narasumber yang mengetahui sistem informasi akuntansi penjualan jasa kamar. Berdasarkan hasil penelitian mengenai sistem informasi akuntansi penjualan jasa kamar hotel di de Bintan Villa yaitu adanya unsur-unsur yang meliputi input, model, output, teknologi, basis data dan pengendalian. Fungsi yang terkait meliputi, fungsi penjualan, fungsi kas dan fungsi akuntansi. Prosedur yang terkait meliputi prosedur pencatatan penjualan, dan prosedur pencatatan harga pokok penjualan. Dokumen yang terkait meliputi guest bill card, registration form, guest bill, cash receipt, captaion order, breakfast voucher, formulir paid out, form penggantian barang, bukti setor bank, rekap harga pokok penjualan. Catatan akuntansi yang terkait meliputi buku kas, buku besar, laporan keuangan, jurnal penjualan, jurnal umum, jurnal penerimaan kas, dan bin card. Berdasarkan hasil penelitian dan pembahasan dapat disimpulkan sistem informasi akuntansi penjualan jasa kamar hotel di de Bintan Villa belum berjalan dengan efektif karena masih terdapat beberapa kekurangan yang tidak sesuai dengan kajian teori.
Analisis Fungsi Pemasaran Untuk Menilai Efektivitas dan Efisiensi Pada Masa Wabah Pandemi Covid 19 (Studi pada Sari Bintan Hotel Tanjung Uban) Juhli Edi Suranta Simanjuntak; Yulia Wilujeng; Andres Putranta Sitepu
SEIKO : Journal of Management & Business Vol 4, No 3 (2022)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v4i3.2372

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui analisis fungsi pemasaran untuk menilai efektivitas dan efisiensi pada masa wabah pandemi covid 19 pada Sari Bintan Hotel Tanjung Uban. Penelitian ini menggunakan teknik analisis rasio pendapatan dan analisis efisiensi biaya pemasaran. Penelitian ini merupakan penelitian dengan metode kualitatif. Objek penelitian ini adalah Sari Bintan Hotel yang berada di Tanjung Uban. Teknik pengumpulan data yang digunakan pada penelitian ini adalah observasi, wawancara, dan studi pustaka. Hasil penelitian menunjukkan tidak efektif dan tidak efisien pada pendapatan dan biaya pemasaran dari fungsi pemasaran Hotel setelah dilaksanakan penelitian. Hal ini disebabkan karena Hotel hanya melakukan kegiatan pemasaran pada tahun 2020 hanya 4 kali dan hasil yang di dapat dari penelitian ini bahwa pendapatan pada Hotel tidak efektif dan biaya pemasaran yang dikeluarkan juga tidak efisien. Kata Kunci : Fungsi Pemasaran, Efektivitas, Efisiensi
PENGARUH KEBIJAKAN DIVIDEN, KEPUTUSAN INVESTASI, DAN LABA BERSIH TERHADAP HARGA SAHAM PADA MASA PANDEMI DI PERUSAHAAN BURSA EFEK INDONESIA (BEI) Andres Putranta Sitepu; Fiona Fiona
Journal of Innovation Research and Knowledge Vol. 2 No. 10: Maret 2023
Publisher : Bajang Institute

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Abstract

In manufacturing companies have a very important role because they are the basic ingredients needed by people on daily basis. Therefore, we need to know the dividend policy that investors get, the invesment decisions that investors can take, and how much net profit the company earned during the pandemic. The sample in this study consisted of 23 manufacturing companies with an observation period from 2020-2021. Sample selection using purposive sampling method. The analytical method used in this research is descriptive statistical and multiple linear regression analysis method. The data used is secondary data. The tool used to test the classic and hypothesis testing using Eviews 12. The results of this study indicate that the dividend policy,investment decisions, and net profit partially has a positive and significant effect on stock prices. Simultaneously, dividend policy, invesment decisions, and net profit have an effect on stock prices.
PENGARUH MODAL KERJA DAN PERTUMBUHAN PENJUALAN TERHADAP PROFITABILITAS PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTARDI BURSA EFEK INDONESIA Andres Putranta Sitepu; Erieska Putri
Journal of Innovation Research and Knowledge Vol. 2 No. 10: Maret 2023
Publisher : Bajang Institute

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Abstract

This research aims to find out the effect of working capital, liquidity, and sales growth on the profitability in Food and Beverages companies which were listed on Indonesia stock exchange. The research was quantitative, while, the population was Food and Beverages companies which were listed on Indonesia stock exchange 2019-2021, moreover, the sampling collection technique used purposive sampling. In line with, there were ten companies as sample. Furthermore, the data analysis technique used multiple linier regression with SPSS version 20, as the hypothesis testing instrument. The research result concluded the working capital had negative and insignificant effect on the profitability of Food and Beverages companies which were listed on Indonesia stock exchange with significant 0,728. On the other hand, liquidity has positive and significant effect on the profitability of Food and Beverages companies which were listed on Indonesia stock exchange with significant 0,000. In addition, the sales growth had positive but insignificant effect on the profitability of Food and Beverages companies which were listed on Indonesia stock exchange with significant 0,545.
PERHITUNGAN HARGA POKOK PRODUKSI PADA USAHA MIKRO KECIL MENENGAH (UMKM) TEMPE IBU MURNI DI DESA LANCANG KUNING Andres Putranta Sitepu; Boyke Aldi Satria; Galuh Maulida Rini; Natasya Sarasafika; Nurlela Sari; Okky Ariandy; Sry Yuliany; Tertia Theola; Waode Irnovadila
JURNAL PENGABDIAN MANDIRI Vol. 2 No. 3: Maret 2023
Publisher : Bajang Institute

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Abstract

Micro, Small and Medium Enterprises (MSME) is a business that runs in various types of business fields, including trade, agricultural business, industrial business, service business and others. This service aims to analyze the calculation of the cost of goods sold as a basis for determining the selling price of products in determining profits in tempe production. Costs that have been incurred are used as an element of calculation and formation of cost of goods sold and selling price expenses as the basis for determining operating income. The results of community service activities are that the benefits of calculating the cost of production for (MSME) are very important, in addition to helping (MSME) actors in knowing the costs needed and incurred it also helps (MSME) players in knowing product selling prices and monitoring the realization of production costs.
THE EFFECT OF COMPETENCE AND CONFIDENCE ON THE PERFORMANCE OF ACTIVITIES TECHNICAL IMPLEMENTING OFFICERS (PPTK) WITH MOTIVATION AS INTERVENING VARIABLES IN GOVERNMENT BINTAN REGENCY Rachmad Chartady; Sri Kurnia; Charly Marlinda; Salihi Salihi; Andres Putranta Sitepu
International Journal of Social Science Vol. 3 No. 1: Juni 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/ijss.v3i1.5753

Abstract

This study aims to determine the Influence of Employee Competence and Confidence Against the Performance of Officials of Technical Activities (PPTK) With Motivation Employees as Intervening Variables partially or simultaneously in the Government of Bintan Regency. Population in this research is All ASN which become PPTK amounted to 329 employees. In this study the authors narrowed the population of the total number of PPTK to 181 ASN.The results of this study can be concluded Competence directly affects positively and significantly to Performance of PPTK. Self Confidence and Motivation have a direct and positive direct effect on PPTK Performance. Competence and Self Confidence have a direct and positive direct effect on Motivation. Competence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Competence with PPTK Performance. This shows that the actual influence between Competence on PPTK Performance is direct influence. Confidence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Confidence with Performance PPTK. This shows that the actual influence between confidence on the performance of PPTK is a direct influence.
PEMBUKUAN BERBASIS ANDROID PADA KUBE BUNGA RAYA DESA GUNUNG KIJANG DENGAN APLIKASI SIAPIK Andres Putranta Sitepu; Maryati Maryati; Agnes Edelia Safha Putri; Anugerah Ridho; Evyana Putri Sulfat; Irvan Maulana; Nur Afni Wahyuni
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2: Juli 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i2.6000

Abstract

The purpose of this program is to make financial reports based on the Si Apik application for UMKM so that UMKM can be helped by this application. As an object, namely the Kube Bunga Raya Joint Business Group (Kube) located in Desa Gunung Kijang, Kecamatan Gunung Kijang, Kabupaten Bintan. The preparation of these financial reports uses Android and refers to SAK EMKM. The process of preparing financial reports is carried out for the period October 2022. The Si Apik application aims to record transactions and financial reports easily and simply, this application can be used every day and anywhere. The Si Apik application makes it easy for UMKM to apply for capital loans to financial institutions
Co-Authors Agnes Edelia Safha Putri Anugerah Ridho Boyke Aldi Satria Budi Zulfachri Charly Marlinda Chartady, Rachmad Erieska Putri Evyana Putri Sulfat Fiona Fiona Galuh Maulida Rini Irvan Maulana Juhli Edi Suranta Simanjuntak Maryati Maryati Masyitah As Sahara Mayang Lestari Muhammad Isa Alamsyahbana Munaf, Tommy Natasya Sarasafika Nur Afni Wahyuni Nurfitri Zulaika Nurlela Sari Okky Ariandy Salihi Salihi Salihi Salihi Sambodo, Bambang Sri Kurnia Sry Yuliany Tertia Theola Waode Irnovadila Yulia Wilujeng