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All Journal Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen
Yenni Sofiana Tambunan
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EFEKTIVITAS PENGELOLAAN PIUTANG UNTUK MENINGKATKAN LABA PADA CV. GARUDA PERKASA HONDA MOTOR SIBOLGA Dwi Indah Rahayu Pasaribu; Safriadi Pohan; Yenni Sofiana Tambunan
Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU) Vol. 2 No. 3 (2022): Desember
Publisher : Politeknik Pratama Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v2i3.892

Abstract

This research takes the title of the Effectiveness of Receivables Management to Increase Company Profits. The need to look for cash and credit sales on the influence of receivables that generate profits in the company. The aim of the research is to know the accounts receivable management policy implemented by the company as well as to know the effective management of accounts receivable and to find out what are the obstacles faced by companies in managing receivables. The type of research used is descriptive research with a case study approach. This research takes place at CV. Garuda Mighty Honda Motor Sibolga. which is on Jalan R. Junjungan Lubis No. 1-3 Sibolga City District. Data collection techniques are carried out by collecting methods through interviews and documentation. Analysis of the data used in this study by performing calculations in accordance with the existing problems. The results showed that the company's credit sales have increased significantly in the last five years, and the collection of accounts receivable has accelerated so that the collection results can be rotated by the company according to needs. . The existence of effective accounts receivable management is able to make the company earn more profits from year to year. Suggestions are that the company is expected to be better at collecting receivables and management is expected to be able to provide discounts on credit sales. Discounts that can be given by the company are in the form of installment discounts if the customer pays off sooner than the time period agreed by both parties. In addition, it is hoped that the results of the research will serve as a guideline for further researchers to develop this research to develop the results of the problems that have been discussed.
PENERAPAN METODE FIFO DAN METODE LIFO DALAM MENJAGA EFEKTIVITAS PERSEDIAAN PUPUK (STUDI KASUS PT. CAHAYA PELITA ANDHIKA) KABUPATEN TAPANULI TENGAH Zulia Putri Tanjung; Yenni Sofiana Tambunan; Rifka Hadia Lubis
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (944.808 KB) | DOI: 10.59024/jise.v1i1.26

Abstract

  Abstrak. The purpose of this research is to find out the right method to achieve optimal profit at PT. Andhika's lamp. Meanwhile, the formulation of the problem in this study is how this research method uses a descriptive quantitative approach with the ex post facto research method, namely research on data collected after the event occurred. The research was conducted by examining purchase cards and use cards in 2021. The conclusion of this study is that within a one-year period it can be concluded that the ending inventory value generated using the FIFO method is Rp. 118,840,000, while the LIFO method produces an ending inventory value of Rp. 124,440,000, the LIFO method is the opposite of the FIFO method, which produces a high cost of use so that the resulting profit is low. Based on the conclusions of the research results using the FIFO method, when the acquisition price increases using the LIFO method will be able to produce a high cost of production, this is the impact of the average trend in determining the cost of using fertilizer and ending inventory and reducing the effect of excessive price changes. high or low so that future costs will be more stable.
Analisis Dampak Kredit Mikro Terhadap Perkembangan Usaha di Kabupaten Tapanuli Tengah (Studi Kasus : Nasabah KSP CU Pardomuan Pakkat Cabang Barus). Nur Aisyah Pasaribu; Yenni Sofiana Tambunan; Kaharudddin Simamora
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1219.504 KB) | DOI: 10.59024/jise.v1i1.115

Abstract

Nur Aisyah Pasaribu. 2022. Analysis of the Impact of Micro Credit on the Development of Micro Enterprises in Central Tapanuli Regency (Case Study of Customers of Ksp CU Pardomuan Pakkat Barus Branch) . Thesis : Corporate Management Study Program STIE Al Washliyah Sibolga Central Tapanuli. This study aims to determine the impact of micro-credit on the development of micro-enterprises in Central Tapanuli Regency (Case Study of Customers of Ksp CU Pardomuan Pakkat Barus Branch). The population and sample of this research are Ksp CU customers having their address in Barus sub-district as many as 30 people. The research method used is a quantitative method with a descriptive approach, the data collection technique is a questionnaire using a Likert scale while the test used is Data Analysis Test. The results showed that the impact of Micro credit (X) on Micro Business Development (Y) was tcount 3,768 > ttable 2,059, it means that the null hypothesis (H0) is rejected and it can be concluded that microcredit (X) partially has a positive effect on development. micro enterprise (Y). With the regression equation Y = 20.309 - 0.543 X, this means that there is an influence on the dependent variable (Development of micro-enterprises) determined by the independent variable (micro-credit), with a coefficient of determination of 0.336, practically it can be said that the contribution of micro-credit (X) on the development of micro-enterprises (Y) is 33.6%, the remaining 66.4% is influenced by other variables not examined in this study.
Analisis Kinerja Keuangan Pada PT.Federal International Finance (FIF) Cabang Barus Ruqayyah Hafizah Sigalingging; Yenni Sofiana Tambunan; Kaharudddin Simamora
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1149.543 KB) | DOI: 10.59024/jise.v1i1.128

Abstract

This study aims to determine the financial performance of PT. Fedderal International Finance (FIF) Barus Branch in terms of liquidity, solvency, activity and profitability from 2017 to 2021. The source of data in this study is secondary data where data collection is obtained through literature studies such as through books, literature, reports – reports related to the object of research. The analysis technique used is the calculation of financial ratio analysis. Research conducted at PT. Federal International Finance (FIF) Barus Branch in April 2022 . Based on the results of data analysis and discussion, it can be seen that the financial performance of PT. Federal International Finance (FIF) Barus Branch during 2017 to 2021 is in a liquid state, but there is a risk in 2020 due to the impact of covid-19, the activity is bad but increases from the previous year and still makes a profit. So it is said that PT. Federal International is doing well.
PENGARUH PERPUTARAN KAS TERHADAP PROFITABILITAS PADA PABRIK ROTIBEGAWAN BAKERY KOTA SIBOLGA Chairunnisa Pasaribu; Yenni Sofiana Tambunan; Tiurlina Hasmawati Sihite
Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Vol. 3 No. 2 (2023): Juni: Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan
Publisher : Barenlitbangda Kabupaten Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimbik.v3i2.455

Abstract

The purpose of this study was to determine and analyze the effect of cash turnover on profitability at the Bengawan Bakery bakery, Sibolga City. The population in this study are all financial reports. The sample in this study is financial report data for the last 5 years, namely 2017 to 2021 in quarters. The research results revealed that the highest increase in cash turnover was in the 4th quarter of 2020 of 7.38 times. And the lowest was in the fourth quarter of 2018 at 2.99 times. It can be analyzed that the Profitability of Bengawan Bakery in Sibolga City shows that the Operating Profit Margin data has fluctuated between 46.9% to 52.9%. R square is also called the coefficient of determination, it can be seen that R square (r2) is 0.339 or 33.9%, which means that the effect of cash turnover on profitability is 33.9%. It is known that the tcount value is greater than ttable 3.041 > 2.101, then Ho is rejected and Haha accepted. This means that the proposed research hypothesis can be accepted
PENERAPAN METODE FIFO DAN METODE LIFO DALAM MENJAGA EFEKTIVITAS PERSEDIAAN PUPUK (STUDI KASUS PT. CAHAYA PELITA ANDHIKA) KABUPATEN TAPANULI TENGAH Zulia Putri Tanjung; Yenni Sofiana Tambunan; Rifka Hadia Lubis
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i1.26

Abstract

  Abstrak. The purpose of this research is to find out the right method to achieve optimal profit at PT. Andhika's lamp. Meanwhile, the formulation of the problem in this study is how this research method uses a descriptive quantitative approach with the ex post facto research method, namely research on data collected after the event occurred. The research was conducted by examining purchase cards and use cards in 2021. The conclusion of this study is that within a one-year period it can be concluded that the ending inventory value generated using the FIFO method is Rp. 118,840,000, while the LIFO method produces an ending inventory value of Rp. 124,440,000, the LIFO method is the opposite of the FIFO method, which produces a high cost of use so that the resulting profit is low. Based on the conclusions of the research results using the FIFO method, when the acquisition price increases using the LIFO method will be able to produce a high cost of production, this is the impact of the average trend in determining the cost of using fertilizer and ending inventory and reducing the effect of excessive price changes. high or low so that future costs will be more stable.
Analisis Dampak Kredit Mikro Terhadap Perkembangan Usaha di Kabupaten Tapanuli Tengah (Studi Kasus : Nasabah KSP CU Pardomuan Pakkat Cabang Barus). Nur Aisyah Pasaribu; Yenni Sofiana Tambunan; Kaharudddin Simamora
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i1.115

Abstract

Nur Aisyah Pasaribu. 2022. Analysis of the Impact of Micro Credit on the Development of Micro Enterprises in Central Tapanuli Regency (Case Study of Customers of Ksp CU Pardomuan Pakkat Barus Branch) . Thesis : Corporate Management Study Program STIE Al Washliyah Sibolga Central Tapanuli. This study aims to determine the impact of micro-credit on the development of micro-enterprises in Central Tapanuli Regency (Case Study of Customers of Ksp CU Pardomuan Pakkat Barus Branch). The population and sample of this research are Ksp CU customers having their address in Barus sub-district as many as 30 people. The research method used is a quantitative method with a descriptive approach, the data collection technique is a questionnaire using a Likert scale while the test used is Data Analysis Test. The results showed that the impact of Micro credit (X) on Micro Business Development (Y) was tcount 3,768 > ttable 2,059, it means that the null hypothesis (H0) is rejected and it can be concluded that microcredit (X) partially has a positive effect on development. micro enterprise (Y). With the regression equation Y = 20.309 - 0.543 X, this means that there is an influence on the dependent variable (Development of micro-enterprises) determined by the independent variable (micro-credit), with a coefficient of determination of 0.336, practically it can be said that the contribution of micro-credit (X) on the development of micro-enterprises (Y) is 33.6%, the remaining 66.4% is influenced by other variables not examined in this study.
Analisis Kinerja Keuangan Pada PT.Federal International Finance (FIF) Cabang Barus Ruqayyah Hafizah Sigalingging; Yenni Sofiana Tambunan; Kaharudddin Simamora
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 1 No. 1 (2023): Januari
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v1i1.128

Abstract

This study aims to determine the financial performance of PT. Fedderal International Finance (FIF) Barus Branch in terms of liquidity, solvency, activity and profitability from 2017 to 2021. The source of data in this study is secondary data where data collection is obtained through literature studies such as through books, literature, reports – reports related to the object of research. The analysis technique used is the calculation of financial ratio analysis. Research conducted at PT. Federal International Finance (FIF) Barus Branch in April 2022 . Based on the results of data analysis and discussion, it can be seen that the financial performance of PT. Federal International Finance (FIF) Barus Branch during 2017 to 2021 is in a liquid state, but there is a risk in 2020 due to the impact of covid-19, the activity is bad but increases from the previous year and still makes a profit. So it is said that PT. Federal International is doing well.
Co-Authors Chairunnisa Pasaribu Dwi Indah Rahayu Pasaribu Kaharudddin Simamora Nur Aisyah Pasaribu Rifka Hadia Lubis Ruqayyah Hafizah Sigalingging Safriadi Pohan Tiurlina Hasmawati Sihite Zulia Putri Tanjung