JURNAL ULET (Utility, Earning and Tax)

ANALISIS KINERJA KEUANGAN PADA KIOS ANGGUN

2024-04-30T11:00:47+07:00

This research aims to determine Kios Anggun's ability to generate profits from sales, utilize its assets to generate profits, demand for assets and capital to generate profits. This research is descriptive research with data collection techniques using interview and documentation techniques. The data analysis instruments used in this research are profitability analysis, net profit margin, return on assets, return on equity. The results of the analysis show that the profits from total sales that occur in the category are not good. As shown by the net profit margin ratio in 2019-2021 of 7.23%, 3.68% and 4.45% respectively, the profit from the total assets owned is in the quite good category. As shown by the return on asset ratio in 2019-2021 of 8.83%, 5.47% and 6.71% respectively, the profit from the capital it owns is in the good category. This is shown by the return on equity ratio in 2019-2021 of 9.98%, 5.96% and 6.98%, respectively.

ANALISIS EFISIENSI BIAYA PRODUKSI KATERING PADA USAHA RUMAH MAKAN TERAS

2024-04-30T11:00:48+07:00

The purpose of this study was to determine the amount of production costs in catering production and to make production cost efficiency at Rumah Makan Teras in order to achieve the desired profit. This research is descriptive research. The data used is primary data collected through observation, interviews and documentation, and analyzed using target costing. The results of this study indicate that, the cost of goods produced for fresh chicken products produced at Rumah Makan Teras is Rp. 31,642,- and for fresh fish products Rp. 31,403,-. From the calculation of the cost of goods produced, the company is only able to generate a gross profit of 42% of the product selling price of Rp. 45,000 per serving, from this it has not reached the desired 50% gross profit, so it is necessary to make efficiency by applying target costing. The efficiency of catering production costs at Rumah Makan Teras with the application of target costing can be carried out on the production cost components, namely the raw material component and factory overhead costs. The component of raw material costs that can be streamlined is that the Cap Mawar brand rice is replaced with Pandan Sulawesi stamp rice with a savings of 9% and the Sania stamp cooking oil is replaced with Our Oil stamp cooking oil with a savings of 26% then for the factory overhead component can replace gas fuel by only using kerosene fuel, resulting in a savings of 35%. With the right efficiency steps, the Rumah Makan Teras business is able to achieve the desired profit of 50%.

ANALISIS PENGELOLAAN PIUTANG USAHA PADA HOTEL SERAYU

2024-04-30T11:05:56+07:00

This research aims to determine the billing turnover rate, average billing collection days, and billing performance based on billing activities carried out by Hotel Serayu Timika. This research is descriptive research with data collection techniques using observation, interviews and documentation techniques. The data analysis instruments used in this research are analysis of the billing turnover rate, average billing collection days, arrears ratio and collection ratio. The results of the analysis show that the overall billing turnover rate at the Serayu Hotel can be said to be very effective, even though there was a decline in 2020, this can be proven by a significant increase in 2021. The average billing collection days can be said to be very efficient in collection activities. Hotel Serayu seen from the arrears ratio and collection ratio, it can be concluded that the collection activities at Hotel Serayu are not good enough.

ANALISIS PENENTUAN HARGA POKOK PRODUKSI AYAM BROILER PADA USAHA TERNAK LANGODAY FRESH CHICKEN

2024-04-30T11:00:49+07:00

This research aims to determine the correct cost of production and selling price using full costing and cost-plus pricing methods. The method used is a descriptive method. This research obtained data in the form of transaction data for the 2020 period which was compiled into Langoday Fresh Chicken's financial reports. The results of Langoday Fresh Chicken's research show that the cost of production is IDR 41,744 and the correct selling price for each chicken is IDR 56,093.

ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (UMKM) DI KOTA TIMIKA

2024-04-30T11:06:40+07:00

This research aims to determine the factors that influence the use of accounting information in UMKM in Timika City. The data collected in this research is quantitative and qualitative data using questionnaire techniques. Data analysis in this study used SEM PLS analysis. From the results of the analysis that has been carried out, the research results show that habit variables, usefulness variables and business scale variables have a significant effect on the use of accounting information in UMKM. Meanwhile, the knowledge variable does not have a significant effect on the use of accounting information in UMKM in Timika City.

Keywords: UMKM, Knowledge, Benefits, Business Scale, Habits and Use of Accounting Information