Sebagai sebuah perspektif, Monetary Execution berharap mendapatkan gambaran yang jelas tentang keadaan data keuangan dan bisnis. Pentingnya menyusun strategi keuangan sebagai bentuk pengambilan keputusan untuk memastikan keberlangsungan bisnis dalam menghadapi pandemi Covid-19. Strategi keuangan dan kinerja UMKM UD Berkah di Kota Batu pada masa pandemi Covid-19 menjadi fokus kajian ini. Penelitian yang dilakukan merupakan penelitian mengunakan metode kualitatif dengan pendekatan deskriptif. Data yang digunakan yaitu data sekunder berupa laporan keuangan UMKM UD Berkah Kota Batu tahun 2020-2021 dan data primer berupa hasil wawancara dengan pemilik UMKM. Analisa data yaitu cara deskripsi mulai dari reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian membuktikan bahwa kinerja keuangan pada UMKM UD Berkah Kota Batu dinyatakan cukup sehat atau memiliki keuntungan yang tinggi setiap tahunnya. Strategi yang diterapkan UMKM UD Berkah Kota Batupada masa pandemi Covid-19 yaitu mengurangi kegiatan produksi, melakukan kerjasama dengan kemitraan dan menerima pesanan secara online dari pelanggan di seluruh Indonesia, melakukan pemotongan gaji karyawan saat adanya peraturan PPKM (Pemberlakuan Pembatasan Kegiatan Masyarakat) dari pemerintah dan membuat laporan keuangan sebagai landasan informasi pendapatan usaha. Kinerja keuangan pada UMKM UD Berkah Kota Batupada masa pandemi Covid-19 dinyatakan cukup sehat atau memiliki keuntungan yang tinggi setiap tahunnya, hal tersebut.
{"title":"ANALISIS KINERJA KEUANGAN DAN STRATEGI KEUANGAN UMKM UD BERKAH PADA MASA PANDEMI COVID-19 DI KOTA BATU","authors":"Yayuk Sulistyowati, Sukarno Himawan, Peningsi Ngara","doi":"10.33366/ref.v11i1.4437","DOIUrl":"https://doi.org/10.33366/ref.v11i1.4437","url":null,"abstract":"Sebagai sebuah perspektif, Monetary Execution berharap mendapatkan gambaran yang jelas tentang keadaan data keuangan dan bisnis. Pentingnya menyusun strategi keuangan sebagai bentuk pengambilan keputusan untuk memastikan keberlangsungan bisnis dalam menghadapi pandemi Covid-19. Strategi keuangan dan kinerja UMKM UD Berkah di Kota Batu pada masa pandemi Covid-19 menjadi fokus kajian ini. Penelitian yang dilakukan merupakan penelitian mengunakan metode kualitatif dengan pendekatan deskriptif. Data yang digunakan yaitu data sekunder berupa laporan keuangan UMKM UD Berkah Kota Batu tahun 2020-2021 dan data primer berupa hasil wawancara dengan pemilik UMKM. Analisa data yaitu cara deskripsi mulai dari reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian membuktikan bahwa kinerja keuangan pada UMKM UD Berkah Kota Batu dinyatakan cukup sehat atau memiliki keuntungan yang tinggi setiap tahunnya. Strategi yang diterapkan UMKM UD Berkah Kota Batupada masa pandemi Covid-19 yaitu mengurangi kegiatan produksi, melakukan kerjasama dengan kemitraan dan menerima pesanan secara online dari pelanggan di seluruh Indonesia, melakukan pemotongan gaji karyawan saat adanya peraturan PPKM (Pemberlakuan Pembatasan Kegiatan Masyarakat) dari pemerintah dan membuat laporan keuangan sebagai landasan informasi pendapatan usaha. Kinerja keuangan pada UMKM UD Berkah Kota Batupada masa pandemi Covid-19 dinyatakan cukup sehat atau memiliki keuntungan yang tinggi setiap tahunnya, hal tersebut.","PeriodicalId":471763,"journal":{"name":"Referensi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135950262","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}
This research is aimed to collect more empirical of ISAK No. 35 related to the Presentation of Financial Statements of Non-profit Oriented Entities at the Nurul Hayat Lewolang Mosque. Data collection techniques used descriptive qualitative methods with interviews, observations and documentation. The study used secondary and primary data. The study resulted in evidence that the financial statements of the Nurul Hayat Lewolang Mosque were not in line with ISAK No. 35. The financial report of the Nurul Hayat Lewolang Mosque which has been adjusted by ISAK No. 35 by classifying transactions, compiling general journals, transferring to ledgers, compiling trial balances. Finally resulted in an accounting process flow in the form of a Statement of Financial Position, Statement of Comprehensive Income, Statement of Changes in Net Assets, and Statement of Cash Flows, as well as Notes to Financial Statements.
本研究旨在收集ISAK第35号关于Nurul Hayat Lewolang清真寺非营利性实体财务报表列报的经验。数据收集技术采用描述性定性方法与访谈，观察和文件。该研究使用了二手和原始数据。这项研究得出的证据表明，Nurul Hayat Lewolang清真寺的财务报表与ISAK第35号报告不符。Nurul Hayat Lewolang清真寺的财务报告，已由ISAK第35号通过分类交易、编制一般日记账、转入分类帐、编制试算结余进行调整。最后形成了财务状况表、综合收益表、净资产变动表、现金流量表以及财务报表附注形式的会计流程。
{"title":"PENERAPAN ISAK NO. 35 TERHADAP LAPORAN KEUANGAN MASJID NURUL HAYAT LEWOLANG","authors":"Eugenia Hendrini P. Tanan, Asriyanti S. Bali","doi":"10.33366/ref.v10i2.3364","DOIUrl":"https://doi.org/10.33366/ref.v10i2.3364","url":null,"abstract":"This research is aimed to collect more empirical of ISAK No. 35 related to the Presentation of Financial Statements of Non-profit Oriented Entities at the Nurul Hayat Lewolang Mosque. Data collection techniques used descriptive qualitative methods with interviews, observations and documentation. The study used secondary and primary data. The study resulted in evidence that the financial statements of the Nurul Hayat Lewolang Mosque were not in line with ISAK No. 35. The financial report of the Nurul Hayat Lewolang Mosque which has been adjusted by ISAK No. 35 by classifying transactions, compiling general journals, transferring to ledgers, compiling trial balances. Finally resulted in an accounting process flow in the form of a Statement of Financial Position, Statement of Comprehensive Income, Statement of Changes in Net Assets, and Statement of Cash Flows, as well as Notes to Financial Statements.","PeriodicalId":471763,"journal":{"name":"Referensi","volume":"181 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135838393","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}
This research is a descriptive qualitative research that aims to analyze the diversification of tofu products and the factors that encourage it. The research location is in the tofu company, Mrs. Mujiani, Tropodo village, Krian sub-district. The informants in this study were the tofu business owner, Mrs. Mujiani, an employee of the production department, a customer, and a customer of a competitor's product. After the data was taken and checked for validity with triangulation methods including data triangulation, source, and technique triangulation, then data analysis was carried out. The results of the analysis are that the product diversification at Mrs. Mujiani's tofu company is in the tofu variants, namely fried tofu, half-cooked Chinese tofu and raw Chinese tofu, after product diversification there is an increase in sales so that the company's income also increases, this can increase product competitiveness in the market. . Whereas the driving factors for product diversification are, among others, the company wants to increase sales turnover so that profits can increase, increase distributors or salespeople, reduce production costs so that efficiency and effectiveness are obtained, employees become solid and strong, and are driven by the desire to use large capacity machines.
{"title":"ANALISIS DIVERSIFIKASI PRODUK TAHU UNTUK MENINGKATKAN DAYA SAING PRODUK","authors":"Endang Siswati, Ardi Ardana, Juliani Pudjowati","doi":"10.33366/ref.v10i2.3919","DOIUrl":"https://doi.org/10.33366/ref.v10i2.3919","url":null,"abstract":"This research is a descriptive qualitative research that aims to analyze the diversification of tofu products and the factors that encourage it. The research location is in the tofu company, Mrs. Mujiani, Tropodo village, Krian sub-district. The informants in this study were the tofu business owner, Mrs. Mujiani, an employee of the production department, a customer, and a customer of a competitor's product. After the data was taken and checked for validity with triangulation methods including data triangulation, source, and technique triangulation, then data analysis was carried out. The results of the analysis are that the product diversification at Mrs. Mujiani's tofu company is in the tofu variants, namely fried tofu, half-cooked Chinese tofu and raw Chinese tofu, after product diversification there is an increase in sales so that the company's income also increases, this can increase product competitiveness in the market. . Whereas the driving factors for product diversification are, among others, the company wants to increase sales turnover so that profits can increase, increase distributors or salespeople, reduce production costs so that efficiency and effectiveness are obtained, employees become solid and strong, and are driven by the desire to use large capacity machines.","PeriodicalId":471763,"journal":{"name":"Referensi","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135838654","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}
This study aims to determine the effect of sales promotions and prices on purchasing decisions at Alfamart Plaosan branch 2. Collecting data using questionnaires distributed to buyers with a total of 96 respondents. The data processing technique was carried out using the SPSS 25 computer program to analyze the existing tests, namely in the form of multiple regression tests which were previously tested for validity, reliability, and classical assumptions. This study resulted in the findings that individually or jointly sales promotions and prices have a positive and significant effect on purchasing decisions. Sales promotions that are carried out need to be improved with variations in existing programs and price policies need to be considered in their determination so that buyers still feel confident that the existing prices are appropriate.
{"title":"PENGARUH PROMOSI PENJUALAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA ALFAMART CABANG PLAOSAN 2","authors":"Eigis Yani Pramularso","doi":"10.33366/ref.v10i2.3867","DOIUrl":"https://doi.org/10.33366/ref.v10i2.3867","url":null,"abstract":"This study aims to determine the effect of sales promotions and prices on purchasing decisions at Alfamart Plaosan branch 2. Collecting data using questionnaires distributed to buyers with a total of 96 respondents. The data processing technique was carried out using the SPSS 25 computer program to analyze the existing tests, namely in the form of multiple regression tests which were previously tested for validity, reliability, and classical assumptions. This study resulted in the findings that individually or jointly sales promotions and prices have a positive and significant effect on purchasing decisions. Sales promotions that are carried out need to be improved with variations in existing programs and price policies need to be considered in their determination so that buyers still feel confident that the existing prices are appropriate.","PeriodicalId":471763,"journal":{"name":"Referensi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135838656","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}
Tujuan dilakukannya penelitian ini yaitu mempelajari lebih lanjut terkait dengan bagaimana perputaran modal kerja (PMK), total aset sebagai metrik ukuran perusahaan, serta umur perusahaan mempengaruhi profitabilitas yang diukur dengan ROE. Adanya penelitian ini diharapkan mampu memberikan informasi penelitian yang lebih baik. Penelitian ini merupakan penelitian bersifat kuantitatif dan menggunakan laporan keuangan tahunan dari bank BUMN yang diunduh dari www.idx.co.id sebagai sumber data sekunder. Metode yang digunakan untuk analisis data meliputi analisis regresi linier berganda dan analisis statistik deskriptif, yang telah melalui uji asumsi klasik sebelumnya. Berdasarkan analisis data dan hasil uji t parsial diperoleh hasil PMK dan umur perusahaan tidak berpengaruh secara signifikan terhadap ROE. Ukuran perusahaan merupakan variabel yang berpengaruh positif signifikan terhadap ROE. Sementara secara parsial, variabel independent dalam penelitian ini secara signifikan tidak mempengaruhi profitabilitas bank BUMN. Untuk itu perlu adanya penambahan variabel independent yang relevan dan mungkin berpengaruh terhadap profitabilitas serta dapat menggunakan teknik analisis data yang lain.Kata Kunci: PMK, Ukuran Perusahaan, Umur Perusahaan, ROE, Bank BUMN.
{"title":"PENGARUH PERPUTARAN MODAL KERJA, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP PROFITABILITAS","authors":"Lia Asriyani Nur Khasanah, Yacobo P. Sijabat","doi":"10.33366/ref.v10i2.3631","DOIUrl":"https://doi.org/10.33366/ref.v10i2.3631","url":null,"abstract":"Tujuan dilakukannya penelitian ini yaitu mempelajari lebih lanjut terkait dengan bagaimana perputaran modal kerja (PMK), total aset sebagai metrik ukuran perusahaan, serta umur perusahaan mempengaruhi profitabilitas yang diukur dengan ROE. Adanya penelitian ini diharapkan mampu memberikan informasi penelitian yang lebih baik. Penelitian ini merupakan penelitian bersifat kuantitatif dan menggunakan laporan keuangan tahunan dari bank BUMN yang diunduh dari www.idx.co.id sebagai sumber data sekunder. Metode yang digunakan untuk analisis data meliputi analisis regresi linier berganda dan analisis statistik deskriptif, yang telah melalui uji asumsi klasik sebelumnya. Berdasarkan analisis data dan hasil uji t parsial diperoleh hasil PMK dan umur perusahaan tidak berpengaruh secara signifikan terhadap ROE. Ukuran perusahaan merupakan variabel yang berpengaruh positif signifikan terhadap ROE. Sementara secara parsial, variabel independent dalam penelitian ini secara signifikan tidak mempengaruhi profitabilitas bank BUMN. Untuk itu perlu adanya penambahan variabel independent yang relevan dan mungkin berpengaruh terhadap profitabilitas serta dapat menggunakan teknik analisis data yang lain.Kata Kunci: PMK, Ukuran Perusahaan, Umur Perusahaan, ROE, Bank BUMN.","PeriodicalId":471763,"journal":{"name":"Referensi","volume":"115 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135838392","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：