Pub Date : 2022-01-01DOI: 10.56070/cakrawala.v29i1.22
Henny Risnawati
Small and medium-sized enterprises (SMEs) are becoming an increasingly important economic factor in many developing countries, including Indonesia. Previous research shows that small businesses establish the concept of self-reliance. Even in times of economic hardship, small businesses are able to keep prices of national staples such as food and clothing low. In West Kalimantan, local SMEs produce a unique fabric called sasirangan, which has become the region's main product. As the use of IT infrastructure and platforms is usually concentrated in big cities such as the state capital of Pontianak, SMEs in the regions can rely on social media to promote their products. Therefore, this study aims to understand the attitudes of local SMEs towards using social media for commercial purposes. The sample size of this study includes 45 West Kalimantan SMEs in five districts outside the capital city of West Kalimantan. In this study, we used Partial Least Squares Structural Equation Modeling (PLS-SEM) to study the interaction between variables. The survey results show that small business entrepreneurs generally have a strong desire to use social media for commercial purposes. A more detailed description of the results and limitations of this study is available at the end of this document.
{"title":"Kontribusi Adopsi Media Sosial dalam Menaikkan Penjualan dan Pengembangan Usaha Kecil dan Menengah di Indonesia","authors":"Henny Risnawati","doi":"10.56070/cakrawala.v29i1.22","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i1.22","url":null,"abstract":"Small and medium-sized enterprises (SMEs) are becoming an increasingly important economic factor in many developing countries, including Indonesia. Previous research shows that small businesses establish the concept of self-reliance. Even in times of economic hardship, small businesses are able to keep prices of national staples such as food and clothing low. In West Kalimantan, local SMEs produce a unique fabric called sasirangan, which has become the region's main product. As the use of IT infrastructure and platforms is usually concentrated in big cities such as the state capital of Pontianak, SMEs in the regions can rely on social media to promote their products. Therefore, this study aims to understand the attitudes of local SMEs towards using social media for commercial purposes. The sample size of this study includes 45 West Kalimantan SMEs in five districts outside the capital city of West Kalimantan. In this study, we used Partial Least Squares Structural Equation Modeling (PLS-SEM) to study the interaction between variables. The survey results show that small business entrepreneurs generally have a strong desire to use social media for commercial purposes. A more detailed description of the results and limitations of this study is available at the end of this document.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123952912","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.56070/cakrawala.v29i1.27
Henny Risnawati, Wianaya Purwanti, Asep Saifudin
The purpose of this study was to determine the factors that encourage and inhibit the chicken livestock business in the partnership of Sinar Jaya Partners Ltd. The research approach used in this study was a qualitative method. The respondents consisted of three livestock businesses that are partners of Sinar Jaya Partners Ltd. The result showed that the main factors that encouraged and hindered the willingness of entrepreneurs to become partners of Mitra Sinar Jaya Ltd are: 1) Costs incurred by farmers in the broiler business in partnership with Mitra Sinar Jaya Ltd, namely the average number of fixed costs and the average amount; 2) The average total net income per harvest obtained by broiler breeders in the partnership of Sinar Jaya Partners Ltd
{"title":"Faktor-Faktor Yang Pendorong Dan Penghambat Usaha Ternak Ayam Potong Bermitra Dengan PT. Wacana Jaya","authors":"Henny Risnawati, Wianaya Purwanti, Asep Saifudin","doi":"10.56070/cakrawala.v29i1.27","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i1.27","url":null,"abstract":"The purpose of this study was to determine the factors that encourage and inhibit the chicken livestock business in the partnership of Sinar Jaya Partners Ltd. The research approach used in this study was a qualitative method. The respondents consisted of three livestock businesses that are partners of Sinar Jaya Partners Ltd. The result showed that the main factors that encouraged and hindered the willingness of entrepreneurs to become partners of Mitra Sinar Jaya Ltd are: 1) Costs incurred by farmers in the broiler business in partnership with Mitra Sinar Jaya Ltd, namely the average number of fixed costs and the average amount; 2) The average total net income per harvest obtained by broiler breeders in the partnership of Sinar Jaya Partners Ltd","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"08 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124810597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.56070/cakrawala.v29i1.20
Hastuti Indra Sari
The purpose of this research is to analyze employee performance affected by training through competency. Causality research using a quantitative approach. The sampling technique used samples saturated by the number of 40 respondents at PT Pos Indonesia (Persero) Cabang Surabaya Selatan. This research used Structural Equation Model (SEM) with the assistance of smartPLS 3.0 software as the statistical analysis. The results of this research show that employee performance is not affected by training, competence is affected by training significantly and positively, employee performance is affected by competence significantly and positively, and competence can be an intervening variable between training on employee performance.
{"title":"Peningkatan Kinerja Karyawan Dengan Pelatihan Melalui Kompetensi","authors":"Hastuti Indra Sari","doi":"10.56070/cakrawala.v29i1.20","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i1.20","url":null,"abstract":"The purpose of this research is to analyze employee performance affected by training through competency. Causality research using a quantitative approach. The sampling technique used samples saturated by the number of 40 respondents at PT Pos Indonesia (Persero) Cabang Surabaya Selatan. This research used Structural Equation Model (SEM) with the assistance of smartPLS 3.0 software as the statistical analysis. The results of this research show that employee performance is not affected by training, competence is affected by training significantly and positively, employee performance is affected by competence significantly and positively, and competence can be an intervening variable between training on employee performance.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125275697","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.56070/cakrawala.v29i1.21
Asep Saifudin, Hasanuddin Pasiama
The purpose of this study is to examine the impact of entrepreneurial orientation and marketing capabilities on the performance of small and medium-sized enterprises (SMEs), as well as how dynamic environmental factors moderate these relationships. The population was all managers or owners of SMES in Padang City. The sampling technique used a non-probability approach, namely purposive sampling. In the data analysis, 190 samples (response rate 84,44%) were used as a sample size. The Smart-PLS software is used in this study to perform variance-based structural equation modeling (VB-SEM). The findings show that (i) entrepreneurial orientation has a positive and significant effect on SME performance, (ii) marketing capabilities have a positive and significant effect on SME performance, and (iii) In these relationships, the role of dynamic environmental factors as a moderator is not supported. The managerial implications will be discussed later.
{"title":"Orientasi kewirausahaan dan kapabilitas pemasaran pada kinerja usaha kecil dan menengah: Peran faktor lingkungan yang dinamis sebagai pemoderasi","authors":"Asep Saifudin, Hasanuddin Pasiama","doi":"10.56070/cakrawala.v29i1.21","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i1.21","url":null,"abstract":"The purpose of this study is to examine the impact of entrepreneurial orientation and marketing capabilities on the performance of small and medium-sized enterprises (SMEs), as well as how dynamic environmental factors moderate these relationships. The population was all managers or owners of SMES in Padang City. The sampling technique used a non-probability approach, namely purposive sampling. In the data analysis, 190 samples (response rate 84,44%) were used as a sample size. The Smart-PLS software is used in this study to perform variance-based structural equation modeling (VB-SEM). The findings show that (i) entrepreneurial orientation has a positive and significant effect on SME performance, (ii) marketing capabilities have a positive and significant effect on SME performance, and (iii) In these relationships, the role of dynamic environmental factors as a moderator is not supported. The managerial implications will be discussed later.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114445252","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.56070/cakrawala.v29i1.19
Sabar Napitupulu
Hasil pengolahan data antara Customer Relationship Management dilihat dari Interact dengan hasil tidak ada pengaruh dan signifikan sehingga pada variabel ini tidak dapat dijadikan sebagai tolak ukur terhadap penguatan minat masyarakat dalam menggunakan alat e-toll pay. Terhadap hasil presentasi pada variabel Customer Relationship Management dilihat dari Customize memiliki pengaruh yang positif dan signifikan sehingga variabel Customize dapat dijadikan sebagai tolak ukur untuk memperkuat minat masyarakat dalam menggunakan alat pembayaran e-toll. Hasil penyajian data secara simultan antara Customer Relationship Management dilihat dari identifikasi, Differentiate Interact, Customize diperoleh pengaruh yang positif dan signifikan sehingga secara keseluruhan variabel Customer Relationship Management dapat dijadikan tolak ukur terhadap penguatan minat masyarakat dalam menggunakan alat e-toll pay
{"title":"Pengaruh Customer Relationship Management Dan Kegiatan Sosialisasi Penggunaan E-Toll Terhadap Minat Masyarakat Menggunakan Pembayaran E-Toll Jasa Marga","authors":"Sabar Napitupulu","doi":"10.56070/cakrawala.v29i1.19","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i1.19","url":null,"abstract":"Hasil pengolahan data antara Customer Relationship Management dilihat dari Interact dengan hasil tidak ada pengaruh dan signifikan sehingga pada variabel ini tidak dapat dijadikan sebagai tolak ukur terhadap penguatan minat masyarakat dalam menggunakan alat e-toll pay. Terhadap hasil presentasi pada variabel Customer Relationship Management dilihat dari Customize memiliki pengaruh yang positif dan signifikan sehingga variabel Customize dapat dijadikan sebagai tolak ukur untuk memperkuat minat masyarakat dalam menggunakan alat pembayaran e-toll. Hasil penyajian data secara simultan antara Customer Relationship Management dilihat dari identifikasi, Differentiate Interact, Customize diperoleh pengaruh yang positif dan signifikan sehingga secara keseluruhan variabel Customer Relationship Management dapat dijadikan tolak ukur terhadap penguatan minat masyarakat dalam menggunakan alat e-toll pay","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"169 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114809786","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-01-01DOI: 10.56070/cakrawala.v29i1.23
Afwan Afwan
This study aims to see how a relationship individually or simultaneously with the title Analysis of Factors Affecting Return On Investment (ROI) in Manufacturing Companies Listed on the Indonesia Stock Exchange (2018-2020). The factors studied are Sales Variables (X1), Operating Costs (X2), Cash Turn Over (X3), and Inventory Turnover Variables (X4). This research observation uses purposive sampling with partial test (T-test), simultaneous test (F test), classical assumption test, and Adjusted R square test. The test results for this observation are (1) the Sales variable has no effect on Return On Investment. (2) the Operating Cost Variable Affects Return On Investment (3) the Cash Turn Over variable has an effect but not significant on Return On Investment. (4)the inventory turnover variable has an effect but is not significant on the Return On Investment. (5)Sales Variables, Operating Costs, Cash Turn Over, and Inventory Turnover Variables have a Simultaneous effect on the Return On Investment Variable. With the results of Adjusted R square of 0.277 (27.7%) and influenced by other variables of 76.3%. So the overall results of Sales, Operating Costs, Cash Turn Over, and Inventory Turnover have a simultaneous effect on Return On Investment in Manufacturing Companies Listed on the Indonesia Stock Exchange.
{"title":"Analisis Faktor - Faktor Yang Mempengaruhi Return On Investment (ROI) Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020","authors":"Afwan Afwan","doi":"10.56070/cakrawala.v29i1.23","DOIUrl":"https://doi.org/10.56070/cakrawala.v29i1.23","url":null,"abstract":"This study aims to see how a relationship individually or simultaneously with the title Analysis of Factors Affecting Return On Investment (ROI) in Manufacturing Companies Listed on the Indonesia Stock Exchange (2018-2020). The factors studied are Sales Variables (X1), Operating Costs (X2), Cash Turn Over (X3), and Inventory Turnover Variables (X4). This research observation uses purposive sampling with partial test (T-test), simultaneous test (F test), classical assumption test, and Adjusted R square test. The test results for this observation are (1) the Sales variable has no effect on Return On Investment. (2) the Operating Cost Variable Affects Return On Investment (3) the Cash Turn Over variable has an effect but not significant on Return On Investment. (4)the inventory turnover variable has an effect but is not significant on the Return On Investment. (5)Sales Variables, Operating Costs, Cash Turn Over, and Inventory Turnover Variables have a Simultaneous effect on the Return On Investment Variable. With the results of Adjusted R square of 0.277 (27.7%) and influenced by other variables of 76.3%. So the overall results of Sales, Operating Costs, Cash Turn Over, and Inventory Turnover have a simultaneous effect on Return On Investment in Manufacturing Companies Listed on the Indonesia Stock Exchange.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131552913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-01DOI: 10.56070/cakrawala.v28i2.34
Adam Adam
This study aims to examine the effect of profitability on market value. The population in this study is agriculture company listed on the Indonesian Stock Exchange during the 3 years. The sample was selected using purposive sampling method and obtained a sample of 14 companies. The data are process by using a balanced panel data. The analytical method used in this study is linear regression. The results of this study show that profitability has an effect on market value.
{"title":"Efek Efisiensi Aset Dalam Meningkatkan Market Value","authors":"Adam Adam","doi":"10.56070/cakrawala.v28i2.34","DOIUrl":"https://doi.org/10.56070/cakrawala.v28i2.34","url":null,"abstract":"This study aims to examine the effect of profitability on market value. The population in this study is agriculture company listed on the Indonesian Stock Exchange during the 3 years. The sample was selected using purposive sampling method and obtained a sample of 14 companies. The data are process by using a balanced panel data. The analytical method used in this study is linear regression. The results of this study show that profitability has an effect on market value.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123042357","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-01DOI: 10.56070/cakrawala.v28i2.36
Hastuti Indra Sari
Tour & Travel Agent is an old type of business that can still maintain its potential as a business opportunity every year. This is due to the use of the internet, thus presenting the online travel market. One of the travel agency businesses that use the internet, especially social media, as a marketing medium to build a company brand image is Tour & Travel Hastuti. However, the growth of followers on the hastuti.sari@stieswadaya.ac.id Instagram account is relatively slow, and the level of follower engagement is still low. This study aims to find out how Tour & Travel Hastuti grows a positive brand image for followers of their Instagram account, hastuti.sari@stieswadaya.ac.id. In addition, to see the influence that social media has had on followers of brand images on their Instagram accounts. The method used in this research is quantitative with the type of associative survey research. The data technique uses analysis from observations, literature studies, interviews and questionnaires. The sample in this study was 96 followers of the hastuti.sari@stieswadaya.ac.id Instagram account. The sampling technique used non-probability sampling, namely purposive sampling. The data analysis technique used simple linear regression analysis. This study indicates a significant influence of social media on the brand image of followers of the hastuti.sari@stieswadaya.ac.id Instagram account, meaning that if the social media marketing variable is getting better, the brand image will be getting better.
{"title":"Pengaruh Social Media Marketing Terhadap Brand Image Tour & Travel Hastuti Tour And Travel","authors":"Hastuti Indra Sari","doi":"10.56070/cakrawala.v28i2.36","DOIUrl":"https://doi.org/10.56070/cakrawala.v28i2.36","url":null,"abstract":"Tour & Travel Agent is an old type of business that can still maintain its potential as a business opportunity every year. This is due to the use of the internet, thus presenting the online travel market. One of the travel agency businesses that use the internet, especially social media, as a marketing medium to build a company brand image is Tour & Travel Hastuti. However, the growth of followers on the hastuti.sari@stieswadaya.ac.id Instagram account is relatively slow, and the level of follower engagement is still low. This study aims to find out how Tour & Travel Hastuti grows a positive brand image for followers of their Instagram account, hastuti.sari@stieswadaya.ac.id. In addition, to see the influence that social media has had on followers of brand images on their Instagram accounts. The method used in this research is quantitative with the type of associative survey research. The data technique uses analysis from observations, literature studies, interviews and questionnaires. The sample in this study was 96 followers of the hastuti.sari@stieswadaya.ac.id Instagram account. The sampling technique used non-probability sampling, namely purposive sampling. The data analysis technique used simple linear regression analysis. This study indicates a significant influence of social media on the brand image of followers of the hastuti.sari@stieswadaya.ac.id Instagram account, meaning that if the social media marketing variable is getting better, the brand image will be getting better.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129335467","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-01DOI: 10.56070/cakrawala.v28i2.33
Yenni Elfiza Abbas, A. Jaelani
Persediaan merupakan salah satu komponen terbesar aktiva lancar pada perusahaan manufaktur. Perusahaan manufaktur memiliki persediaan dari berbagai jenis, aliran persediaannya kompleks dan jumlahnya material. Kewajaran dalam menyajikan informasi terkait persediaan bahan baku, persediaan barang setengah jadi, persediaan barang jadi, dan harga pokok penjualan, menjadi kewajiban dalam pengungkapan informasi tersebut dalam laporan keuangan perusahaan. Penelitian ini bertujuan untuk mengkaji apakah metode penilaian persediaan pada PT. Saranaprima Nusantara Abadi dan telah sesuai dengan PSAK No. 14: Inventarisasi. Metode analisis data yang digunakan adalah metode deskriptif yaitu metode untuk mendeskripsikan atau menganalisis suatu hasil penelitian tetapi tidak digunakan untuk membuat kesimpulan yang lebih luas. Jenis data yang digunakan adalah data kualitatif dengan sumber data primer, Teknik pengumpulan data yang digunakan adalah observasi dengan prosedur penelitian yang sama dengan prosedur pemeriksaan rekening persediaan. Hasil penelitian menunjukkan bahwa tidak ada persediaan yang dititipkan atau ditempatkan di lokasi di luar perusahaan, perusahaan telah melakukan pengecekan perhitungan fisik persediaan pada tanggal 31 Desember setiap tahunnya, prosedur pisah batas (penjualan, retur penjualan, pembelian, retur pembelian) yang diterapkan oleh perusahaan sesuai. dengan Manual Akuntansi yang ditetapkan Perusahaan, jumlah persediaan yang terjual berdasarkan rekapitulasi sesuai dengan jumlah penjualan menurut buku besar, rekapitulasi kartu persediaan sesuai dengan buku besar, perusahaan menerapkan FIFO metode dalam menghitung nilai persediaan, persediaan dinilai sebesar harga perolehan, semua persediaan pada akhir tahun dalam kondisi siap jual, Dari hasil penelitian dapat disimpulkan bahwa pemeriksaan persediaan di PT Saranaprima Nusantara Abadi telah sesuai dengan PSAK No. 14: Persediaan.
{"title":"Pemeriksaan Perlakuan Akuntansi Atas Persediaan Sesuai Dengan PSAK No.14 Pada PT Saranaprima Nusantara Abadi","authors":"Yenni Elfiza Abbas, A. Jaelani","doi":"10.56070/cakrawala.v28i2.33","DOIUrl":"https://doi.org/10.56070/cakrawala.v28i2.33","url":null,"abstract":"Persediaan merupakan salah satu komponen terbesar aktiva lancar pada perusahaan manufaktur. Perusahaan manufaktur memiliki persediaan dari berbagai jenis, aliran persediaannya kompleks dan jumlahnya material. Kewajaran dalam menyajikan informasi terkait persediaan bahan baku, persediaan barang setengah jadi, persediaan barang jadi, dan harga pokok penjualan, menjadi kewajiban dalam pengungkapan informasi tersebut dalam laporan keuangan perusahaan. Penelitian ini bertujuan untuk mengkaji apakah metode penilaian persediaan pada PT. Saranaprima Nusantara Abadi dan telah sesuai dengan PSAK No. 14: Inventarisasi. Metode analisis data yang digunakan adalah metode deskriptif yaitu metode untuk mendeskripsikan atau menganalisis suatu hasil penelitian tetapi tidak digunakan untuk membuat kesimpulan yang lebih luas. Jenis data yang digunakan adalah data kualitatif dengan sumber data primer, Teknik pengumpulan data yang digunakan adalah observasi dengan prosedur penelitian yang sama dengan prosedur pemeriksaan rekening persediaan. Hasil penelitian menunjukkan bahwa tidak ada persediaan yang dititipkan atau ditempatkan di lokasi di luar perusahaan, perusahaan telah melakukan pengecekan perhitungan fisik persediaan pada tanggal 31 Desember setiap tahunnya, prosedur pisah batas (penjualan, retur penjualan, pembelian, retur pembelian) yang diterapkan oleh perusahaan sesuai. dengan Manual Akuntansi yang ditetapkan Perusahaan, jumlah persediaan yang terjual berdasarkan rekapitulasi sesuai dengan jumlah penjualan menurut buku besar, rekapitulasi kartu persediaan sesuai dengan buku besar, perusahaan menerapkan FIFO metode dalam menghitung nilai persediaan, persediaan dinilai sebesar harga perolehan, semua persediaan pada akhir tahun dalam kondisi siap jual, \u0000Dari hasil penelitian dapat disimpulkan bahwa pemeriksaan persediaan di PT Saranaprima Nusantara Abadi telah sesuai dengan PSAK No. 14: Persediaan.","PeriodicalId":246027,"journal":{"name":"Cakrawala Ekonomi dan Keuangan","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116699832","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-01DOI: 10.56070/cakrawala.v28i2.35
Winaya Purwanti
The study aims to examine the effect of (1) leadership and supervision of job discipline, (2) leadership of job discipline, (3) supervision of job discipline. The population in this are all employee who work at PT. Fatarindo Cemerlang CCOD Singaraja with 38 employee. Based on the characteristics of the problem under study, this study uses a causal quantitative research design. The data analysis technique used is multiple linier regression analysis techniques. The results showed that (1) leadership and supervision significantly affect job discipline, (2) leadership has a significant impact on job discipline, (3) supervision has a significant impact on job discipline.
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