Jurnal Ilmiah Mahasiswa

ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT UNTUK MENINGKATKAN EFEKTIVITAS PENGENDALIAN BIAYA PRODUKSI DI CV MEGASARI INTI SINERGI

Shandy Aditia Miharja, Rachmat Agus Santoso (Author) — Wed, 22 Nov 2023 00:00:00 +0700

This research aims to analyze the effectiveness of using production cost budget as a cost control tool in CV Megasari Inti Sinergi, a company engaged in the production of cassava chips. The objective of this study is to assess the extent to which the production cost budget plays a crucial role in managing the company's production costs, particularly in the cassava chips industry. The research adopts a qualitative descriptive approach, conducting interviews and data analysis with the owner of CV Megasari Inti Sinergi. The results indicate that the utilization of the production cost budget as a cost control tool in CV Megasari Inti Sinergi yields effective and positive outcomes. This is evident in the fact that the actual production costs are lower than the budgeted costs, resulting in cost efficiency. The study demonstrates that CV Megasari Inti Sinergi has successfully managed and controlled production costs using the production cost budget, ultimately enhancing the company's profitability. These findings contribute to a better understanding of cost management practices in the cassava chips industry and inform future policy planning.

Penyusunan Anggaran Discretionary Expenses pada PT Dinaya Tour

Thu, 23 Nov 2023 00:00:00 +0700

Main Objective - The aim of this research is to prepare a discretionary expenses budget at PT Dinaya Tour.

Method - The data analysis method used by researchers is a descriptive method from October 2022-July 2023. Based on ticket sales volume, communication costs, office equipment costs, office equipment maintenance costs, and electricity costs.

Main Findings - The results of this research The size of the sales volume is influenced by several factors, namely: the holiday season, promotions or advertisements everywhere and the customer's own need to buy tickets.

Theory and Policy Implications - With this research, PT Dinaya tour should create a budget for the company which is useful for controlling the costs incurred every month.

Novelty - This research makes a significant contribution and allows preparing budgets and controlling costs incurred every month.

PENGARUH KESEIMBANGAN KEHIDUPAN-KERJA (WORK-LIFE BALANCE) DAN BEBAN KERJA TERHADAP KEPUASAN KERJA PADA APARATUR SIPIL NEGARA (ASN) DI KEMENTERIAN AGAMA (KEMENAG) KABUPATEN BANDUNG BARAT

Madrin Aristiani (Author) — Fri, 24 Nov 2023 00:00:00 +0700

The research data processing was carried out using SPSS Version 25 Software. The results of the study stated that the Work-Life Balance partially had a positive and significant effect on Job Satisfaction. In line with this, workload is also stated to have a positive and significant effect on job satisfaction. Simultaneously, Work-Life Balance and Workload are stated to have a positive and significant effect on Job Satisfaction by 71.5%, while the rest is influenced by other factors not explained
in this study.

ANALISA ANGGARAN DAN REALISASI PENJUALAN PERKEBUNAN KELAPA SAWIT PTPN IV TAHUN 2022

liathea (Author) — Fri, 24 Nov 2023 00:00:00 +0700

Tujuan penelitian ini dilakukan untuk menganalisa terkait anggaran biaya dan realisasi penjualan PTPN IV dalam rangka mewujudkan upaya pemerintah dalam mengarahkan seluruh perusahaan perkebunan kelapa sawit menuju pertumbuhan yang kuat dan memberikan manfaat optimal bagi seluruh pemangku kepentingan. Penelitian ini menggunakan penelitian deskriptif dengan teknik pengumpulan data berbagai jurnal. Teknik analisa data dengan metode deskriptif yaitu metode dengan mengumpulkan, menyusun, menginterprestasikan dan menganalisis data untuk pemecahaan masalah yang dihadapi. Hasil analisis data ini kemudian dibandingkan dengan dasar teori yang terkait dengan masalah yang dibahas dan diteliti. Hasil dari penelitian mengenai analisis anggaran dan realisasi penjualan sebagai alat ukur menghitung laba perusahaan tersebut bahwasanya pengendalian di perusahaan ini melalui anggaran telah dilakukan dengan cara membandingkan rencana kerja anggaran perusahaan (RKAP) dengan realisasi anggaran. Dari penelitian ini dapat disimpulkan bahwa anggaran dan realisasi penjualan berfungsi dengan baik.

Pengaruh Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Pemerintah Daerah Kabupaten Bandung Barat Tahun 2011-2020

Yasatulo Gulo (Author) — Fri, 24 Nov 2023 00:00:00 +0700

This study was conducted to determine the Effect of Regional Taxes and Regional Levies on the Regional Original Income (PAD) of the West Bandung Regency Government in 2011-2020. This study used as many as 30 samples. The results showed that local taxes had a positive and significant effect on the original income of the West Bandung Regency. Likewise with regional levies, it has a positive and significant effect on the original income of the West Bandung Regency. Meanwhile, simultaneously, regional taxes and regional levies have a positive and significant effect on the original income of the West Bandung Regency.

Analisis APBD Dan Realisasi Anggaran Untuk Menilai Efektivitas dan Efisiensi Keuangan Rumah Sakit Umum Daerah Bandung Kiwari

aisyahamoy (Author) — Fri, 24 Nov 2023 00:00:00 +0700

A financial budget is a plan that maps financial expenditure and receipts over a certain period of time. Usually this financial planning is made for a monthly, quarterly or even annual period. In managing its finances, hospitals usually face obstacles. Problems regarding budgets are something that cannot be avoided. This research aims to analyze the Regional Revenue and Expenditure Budget (APBD) as well as the budget realization of the Bandung Kiwari Regional General Hospital (RSUD) as indicators of financial effectiveness and efficiency. As the complexity of health service needs increases and financial pressures continue to grow, increasing understanding of budget planning and implementation is expected to help hospitals manage resource allocation more optimally. This research uses a descriptive analysis method where data is obtained based on the results of interviews and adapted so that it becomes data that explains the research issue. The data obtained is then compared with theories relevant to the research issue. The data used in this research is secondary data. The data source used in this research is a secondary data source, namely a data source that refers to information collected from existing sources. Independent variables or independent variables are variables that influence or cause changes in the dependent variable. In this research, the independent variables are regional income and expenditure. The results of the analysis show that there is a gap between the planned budget allocation in the APBD and the actual budget of the Bandung Kiwari Regional Hospital. The factors causing this gap involve various aspects, such as changes in health service needs, less than optimal financial management, and changes in regulations related to the health sector. In addition, this research identifies financial performance indicators that can be used to evaluate the financial effectiveness and efficiency of RSUD Bandung Kiwari.

PENYUSUNAN ANGGARAN KOMPREHENSIF SEBAGAI ALAT PERENCANAAN DAN PENGENDALIAN LABA PADA PT SHINDO TIARA TUNGGAL

ariyantokto (Author) — Sat, 25 Nov 2023 00:00:00 +0700

This research was conducted at PT. Shindo Tiara Tunggal is a company engaged in the snack food industry. The purpose of conducting this research is to find out and analyze the preparation of the sales budget as a means of planning and controlling profits.The data used will be analyzed using qualitative methods, namely this research begins with data collection, observation and analysis of documents related to the object of research and ends with drawing conclusions. The data collection technique used is by interviewing and observing the company's activities.Based on the research conducted at the company, a problem was found, namely that it could be seen that the control carried out by PT. Shindo Tiara Tunggal related to the operational activity of selling snacks is not optimal, this is because the company does not yet have work standards or work targets which are manifested in the form of plans to prepare a sales budget and costs related to operational sales of the company's products.

Keywords: Preparation of Sales Budget, Profit Planning, Profit Control

OPTIMALISASI ANGGARAN DAN KINERJA KEUANGAN DI PERUSAHAAN PT X: SEBUAH TINJAUAN PASCA COVID-19

rienhamarlina (Author) — Sat, 25 Nov 2023 00:00:00 +0700

Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif untuk menganalisis pengendalian anggaran PT X selama pandemi Covid-19. Data diperoleh melalui wawancara dengan staf keuangan cabang Terusan Buah Batu Bandung, fokus pada laporan keuangan tahun 2021 dan 2022. Temuan menunjukkan penurunan kinerja keuangan pada tahun 2021, dipengaruhi penurunan daya beli masyarakat dan biaya operasional akibat pandemi. Namun, pada tahun 2022, perusahaan mengalami peningkatan signifikan, didukung pemulihan ekonomi dan strategi bisnis yang disesuaikan. Pengendalian anggaran yang efektif, termasuk pemangkasan biaya lembur, alat tulis kantor, dan rapat, memainkan peran kunci dalam peningkatan kinerja. Saran termasuk analisis biaya lebih mendalam, implementasi sistem informasi manajemen keuangan, dan kolaborasi antar departemen untuk meningkatkan efisiensi anggaran.

Analisis Anggaran Biaya Bahan Baku Pada Industri Rumah Tangga Pia Latief Kediri

sitinuranisa (Author) — Sat, 25 Nov 2023 00:00:00 +0700

This study aims to analyze the raw material cost budget at Pia Latief Kediri Household Industry, a manufacturing company engaged in food production in the form of pia bread. The production results include dry bakpia and wet bakpia which every year succeed in selling up to hundreds of thousands of boxes. This research was conducted using quantitative descriptive method, which is a method that describes the characteristics of the topic under study and provides a complete picture of the actual situation being investigated by collecting, processing, and analyzing numerical data generated for testing or further research. The object of research that the author uses is the raw material budget of Pia Latief Kediri. The results of research and data analysis regarding the raw material cost budget in the Pia Latief Kediri Household Industry, show that the preparation of the raw material budget is made based on a count of sales estimates only, not based on a systematic way. However, after the preparation of the raw material budget in the Pia Latief Kediri Household Industry in its realization resulted in a favorable difference in raw material costs (favorable), which is where the company has been able to maintain or reduce the cost of expenditure for the raw material cost budget against the accumulated budget that has been prepared and get a difference that can increase the profit for the company.

Keywords: Cost Budget, Raw Material, Production Cost, Profit, Pia Latief Kediri

PENGARUH PHYSICAL EVIDENCE DAN REPURCHASE TERHADAP LOYALITAS PELANGGAN PADA KEDAI KOPIIN KOTA BANDUNG

Jiehan Firdaus Mahland (Author) — Mon, 27 Nov 2023 06:21:30 +0700

The research objective aims to determine the effect of physical evidence and repurchase on customer loyalty at Kedai Kopiin Bandung City. The approach in this research is the descriptive and associative approach. The population in this study was 93 consumers of Kedai Kopiin. The data collection technique in this study used questionnaire. The analysis method uses multiple linear regression analysis, in addition, validity and reliability testing are also carried out. Based on the results of the study, it shows that there is a very good influence partially or simultaneously on the variables of physical evidence and repurchase on customer loyalty