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JAMMI
Published by Universitas Muhammadiyah Sukabumi
ISSN : -     EISSN : 27460754     DOI : https://doi.org/10.37150/jammi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi UMMI adalah Jurnal Akuntansi Muhammadiyah Sukabumi (JAMMI) adalah jurnal ilmiah yang terbit enam bulanan (Februari dan Agustus) yang diterbitkan Fakultas Ekonomi Universitas Muhammadiyah Sukabumi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 53 Documents
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Analysis Of Working Capital Growth And Profitability During The Covid 19 Pandemic Luthfy Putera Pratama Adrian
Jurnal Akuntansi UMMI Vol. 4 No. 1 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v4i1.2147

Abstract

According to experts, the concept of cooperatives is interpreted from Latin, ie. "Coopere" and in English "cooperation" Co, which is defined as "together" and means action, work together. The method used in this study is a qualitative method. So the decrease in costs and income has an impact on SHU and assets because cooperative members leave or die. All of this was the impact of the pandemic because at that time we did not add new members or did not accept new members while members who left and died added to it, so income, costs, SHU, assets decreased. The pandemic has created many challenges for cooperative members, both in terms of income, access to resources, changes in consumption habits, uncertainty, and physical limitations. In dealing with the impact of this pandemic, it is important for cooperatives and the government to provide the support and assistance needed so that cooperative members can survive and recover from this crisis. There was a significant effect of working capital and cooperative growth on the profitability of the Citra Utama savings and loan cooperative in Sukabumi during the pandemic. In 2020 due to the working capital pandemic and cooperative growth has decreased as well as decreased profitability. So the authors conclude that working capital and cooperative growth affect profitability. In 2020 due to the working capital pandemic and cooperative growth has decreased as well as decreased profitability. So the authors conclude that working capital and cooperative growth affect profitability.
The Influence Of Electronic Of Mouth, Price, And Brand Image On The Decision To Purchase The Originote Skincare Products Tia Puspita Sari; Ambardi Ambardi
Jurnal Akuntansi UMMI Vol. 4 No. 1 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v4i1.2253

Abstract

Local beauty products are growing, causing competition that makes business people try to create better and better quality products, for example, The Originote skincare products. The purpose of this study is to find out the effect of electronic word of mouth, price, and brand image partially and simultaneously on The Originote skincare product decisions. The method of this study is to use a quantitative method. The sampling technique used non-probability sampling with purposive sampling method. Data collection using a questionnaire with a sample of 113 respondents. The results showed that electronic word of mouth, price, and brand image partially and simultaneously had a significant effect on product purchasing decisions.
Raw Material Inventory Calculation Analysis Using Fifo And Average Methods In Determining Cost Of Cost Of Sold Alya Sarah
Jurnal Akuntansi UMMI Vol. 4 No. 1 (2023): JAMMI (Jurnal Akuntansi UMMI)
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v4i1.2254

Abstract

The purpose of this study aims to Analysis of Raw Material Inventory Calculations Using the FIFO and Average Methods in Determining Cost of Goods Sold. Inventory calculations really need to be done by the organization to find out how much inventory it has. In this study aims to find out how to compare inventory calculations using the FIFO and Average methods in determining the cost of goods sold. The research method used is descriptive qualitative method with data collection techniques using participatory observation methods, interviews, documentation, triangulation, as well as secondary data and primary data. The results of the researcher's discussion can be concluded that the cost of goods calculated using the FIFO method produces a higher cost of goods sold compared to the Average method. The final value of the inventory will affect the profit that will be generated later. The Average method will produce a lower cost of goods sold than the FIFO method which will result in a higher net profit than the FIFO method.

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