JURNAL ULET (Utility, Earning and Tax) http://www.ejournal.stiejb.ac.id/index.php/jurnal-ulet <div style="text-align: justify;"><em><strong>JURNAL ULET (Utility, Earning and Tax)</strong> </em>merupakan jurnal ilmiah yang memuat hasil-hasil penelitian yang berhubungan dengan kajian dalam bidang keuangan dan perbankan. Jurnal Ulet diterbitkan oleh Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi STIE Jambatan Bulan Timika secara berkala dua kali dalam setahun, yakni pada bulan April dan Oktober.</div> en-US jurnalulet01@gmail.com (Admin UPPJII STIE Jambatan Bulan) jurnalulet01@gmail.com (Admin UPPJII STIE Jambatan Bulan) Mon, 30 Oct 2023 12:36:54 +0700 OJS 3.1.1.0 http://blogs.law.harvard.edu/tech/rss 60 Analisis Kinerja Keuangan Sekolah Dasar Fretigo http://www.ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/421 <p>Penelitian ini bertujuan untuk mengetahui kinerja keuangan Sekolah Dasar Fretigo dilihat dari aspek Kinerja fiskal, dan Kinerja Efesiensi Program. Penelitian ini merupakan penelitian deskriptif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Instrumen analisis data menggunakan rasio organisasi nirlaba seperti Kinerja Fiskal, dan Kinerja Efesiensi Program. Hasil analisis menunjukkan kinerja keuangan Sekolah Dasar Fretigo dari kinerja fiskal pada rasio pendapatan terhadap total aset hasil analisis mengalami peningkatan pada tahun 2021 yaitu 26%, rasio total pendapatan terhadap total biaya mengalami penurunan di tahun 2021 sebesar 7% hasil analisis tergolong kurang baik. Sedangkan kinerja efesiensi program tergolong efesien, hasil analisis kinerja efesiensi program di tahun 2021 mengalami peningkatan sebesar 65%.</p> Alfian Sibarani, Longginus Gelatan ##submission.copyrightStatement## http://www.ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/421 Mon, 30 Oct 2023 12:24:50 +0700 Pengaruh Persepsi Kemudahan, Kepercayaan, Manfaat dan Risiko Terhadap Penggunaan BRI Mobile Pada PT Bank Rakyat Indonesia Di Kabupaten Mimika http://www.ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/425 <p><em>This </em><em>study aims to determine the significance of the effect of percepcions of convenience, trust, benefits and risk on the use of BRI Mobile at PT Bank Rakyat Indonesia in Mimika Regency. The method used by </em><em>research</em><em> is the</em> <em>associative method. Data collection techniques carried out by research are observation techniques, documentation, and questionnaires. The analytical tool used in this research is SEM PLS. The result of this study indicate that convenience and trust have to no significant effect on using BRI Mobile at PT Bank Rakyat Indonesia in Mimika Regency, while the benefits and risk have a significant effect on using BRI Mobile at PT Bank Rakyat Indonesia in Mimika Regency. </em></p> Erina Oktavia Safitri, Ignasius Narew ##submission.copyrightStatement## http://www.ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/425 Mon, 30 Oct 2023 12:26:52 +0700 Analisis Kinerja Keuangan Pada Lembaga Persekutuan Pelayanan Kristen Untuk Kesehatan Di Indonesia http://www.ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/422 <p><em>This study aims to determine the financial performance of Christian service associations for health in Indonesia/PELKESI from the aspects of revenue management efficiency, program activity management efficiency, non-program activity financing efficiency. This research is a descriptive research with data collection techniques through observation and documentation. Data analysis instruments use income efficiency ratios or fiscal performance, program activity ratios, non-program activity ratios. The results of the analysis show that PELKESI's financial performance from the aspect of income management results of the analysis is classified as poor, the lowest ratio analysis results occurred in 2017, namely 90%, from the aspect of program activity management efficiency it is classified as efficient, the highest ratio analysis results occurred in 2018 of 63% , and from the aspect of non-program financing it is classified as very efficient, the highest ratio analysis result was in 2017 of 79%.</em></p> Grace Gloria, Ahmad Tomu ##submission.copyrightStatement## http://www.ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/422 Mon, 30 Oct 2023 12:29:19 +0700 Analisis Kinerja Keuangan Menggunakan Analisis Arus Kas Pada Depot Air Minum Sangsa http://www.ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/423 <p><em>The purpose of this study was to determine the financial performance of the </em>Depot Air Minum Sangsa <em>based on cash flow analysis. This research uses descriptive research method. Data collection techniques in this study are interview and documentation techniques. Data analysis instruments in this study use the Cash Return on Sales Ratio, Cash Flow to Net Income Ratio, Cash Reinvestment Ratio. The results of this study show that the financial performance of </em>Depot Air Minum Sangsa <em>in converting every IDR of sales into cash is classified as good, the ability to convert every IDR of net profit into cash is classified as not good, the ability to invest and expand is classified as not good due to high prive. So that the overall performance of the Depot Air Minum Sangsa, seen from the analysis is classified not good.</em></p> Rantika Camila Bunga, Tuti Fitriani ##submission.copyrightStatement## http://www.ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/423 Mon, 30 Oct 2023 12:31:20 +0700 Analisis Harga Pokok Produksi dan Break Even Point Pada UD Niki Mawon http://www.ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/424 <p><em>The purpose of this study was to determine the cost of producing tempe, the break-even point, and the margin of safety for tempe production at UD Niki Mawon. The data collection technique used in this research is interview. The data analysis instrument used in this research is using the full costing method for calculating the cost of production, using the break-even point calculation method in units and in rupiah, and using the method of comparing planned sales with breakeven sales to obtain a margin of safety. The results of the research on the cost of production for small tempe products amounted to IDR 800,127,888 or IDR 882 per unit, boxed tempe was IDR 2,068,420,022 IDR 1,131 per unit, and large tempe was IDR 126,687,739 or Rp. 2,908 per unit. UD Niki Mawon will reach a break-even point if it sells 625,063 units of small tempe products or IDR 624,177,419, 702,243 units of boxed tempeh or IDR 1,054,178,223, and 7,385 large tempe products or IDR 29,544,357. UD Niki Mawon has a safety limit for small tempeh of 45%, boxed tempeh of 60%, and 90% of large tempeh. </em></p> Revlin Lambang, Daniel Nemba Dambe ##submission.copyrightStatement## http://www.ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/424 Mon, 30 Oct 2023 12:33:35 +0700