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IMPLEMENTASI PERHITUNGAN BIAYA PRODUKSI USAHA TANI JAGUNG (STUDI PENELITIAN DI DUSUN TUMBA, DESA PONGONGAILA, KECAMATAN PULUBALA) 玉米农场生产成本计算的执行(彭彭加伊拉村、彭邦加伊拉村、普卢巴拉街的一项研究)
JURNAL CAFETARIA Pub Date : 2021-07-01 DOI: 10.51742/akuntansi.v2i2.362
Mei K. Abdullah
{"title":"IMPLEMENTASI PERHITUNGAN BIAYA PRODUKSI USAHA TANI JAGUNG (STUDI PENELITIAN DI DUSUN TUMBA, DESA PONGONGAILA, KECAMATAN PULUBALA)","authors":"Mei K. Abdullah","doi":"10.51742/akuntansi.v2i2.362","DOIUrl":"https://doi.org/10.51742/akuntansi.v2i2.362","url":null,"abstract":"Bertani jagung adalah profesi utama penduduk Dusun Tumba, Desa Pongongaila, Kecamatan Pulubala, Kabupaten Gorontalo. Usaha ini dapat meningkatkan kesejahteraan masyarakat yang berada di wilayah ini. Hasil penelitian menunjukkan bahwa dengan melakukan perhitungan biaya produksi secara baik dan berkesinambungan, kita dapat mengetahui total biaya produksi (Biaya Bahan Baku, Biaya Tenaga Kerja, dan Biaya Overhead Pabrik) di setiap musimnya, biaya produksi perunit dan keuntungan yang diperoleh setiap musimnya.","PeriodicalId":208011,"journal":{"name":"JURNAL CAFETARIA","volume":"84 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":"133711475","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}
引用次数: 0
PENGARUH LOAN TO DEPOSITS RATIO, FIRM SIZE DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSETS (Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)
JURNAL CAFETARIA Pub Date : 2021-07-01 DOI: 10.51742/akuntansi.v2i2.361
Ng Husin, Atik Purnamasari
{"title":"PENGARUH LOAN TO DEPOSITS RATIO, FIRM SIZE DAN DEBT TO ASSET RATIO TERHADAP RETURN ON ASSETS (Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019)","authors":"Ng Husin, Atik Purnamasari","doi":"10.51742/akuntansi.v2i2.361","DOIUrl":"https://doi.org/10.51742/akuntansi.v2i2.361","url":null,"abstract":"This study aims to examine the effect of loan to deposits ratio, firm size and debt to asset ratio on return on assets in banking companies listed on the indonesia stock exchange 2015-2019. The research method used is hypothesis or causal testing. This study uses quantitative secondary data in the form of financial statements for the 2015-2019 period from banking companies listed on the indonesia stock exchange which were taken as a sample of 7 companies. The statistical analysis used in this study is multiple regression analysis, while the hypothesis testing used is the t test, r test, and the determinant coefficient (r2). The results of the research show that (1) Loan to deposits ratio has an effect on return on assets, (2) Firm size has an effect on return on assets, (3) Debt to asset ratio has an effect on return on assets, (4) Simultaneously loan to deposits ratio, firm size and debt to asset ratio has an effect on return on assets.","PeriodicalId":208011,"journal":{"name":"JURNAL CAFETARIA","volume":"54 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":"125972208","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}
引用次数: 0
Service Quality terhadap Word Of Mouth dan Dampaknya Terhadap Pembentukan Brand Image Perguruan Tinggi di Tangerang Raya
JURNAL CAFETARIA Pub Date : 2021-06-30 DOI: 10.51742/akuntansi.v2i2.358
Tessa Handra
{"title":"Service Quality terhadap Word Of Mouth dan Dampaknya Terhadap Pembentukan Brand Image Perguruan Tinggi di Tangerang Raya","authors":"Tessa Handra","doi":"10.51742/akuntansi.v2i2.358","DOIUrl":"https://doi.org/10.51742/akuntansi.v2i2.358","url":null,"abstract":"Metode yang dilakukan pada penelitian ini menggunakan tipe penelitian deskriptif dengan pendekatan kuantitatif. Sumber data yang digunakan adalah data primer, dan populasi pada penelitian ini adalah mahasiswa dan alumni yang kuliah di perguruan tinggi wilayah Tangerang Raya, dikarenakan jumlah mahasiswa dan alumni yang cukup besar dan kurang diketahui jumlah tepatnya, maka penulis menggunakan 100 sampel yang terdiri dari alumni dan mahasiswa di perguruan tinggi yang terletak di Tangerang Raya.Hasil dari penelitian ini adalah : 1). Service quality terhadap word of mouth signifikan akan tetapi pengaruhnya tidak terlalu besar hanya 21,3%, 2). Word of mouth yang adalah sebagai variable penghubung pada penelitian ini, juga menunjukkan hasil yang signifikan terhadap Brand image, akan tetapi hanya menunjukan pengaruh yang juga kecil yaitu sebesar 24,7%, 3). Ketika dilkukan uji langsung antara service quality terhadap brand image, memiliki pengaruh yang sedikit lebih baik yaitu 28,1%.","PeriodicalId":208011,"journal":{"name":"JURNAL CAFETARIA","volume":"205 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121908435","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}
引用次数: 1
ANALISIS LAPORAN KEUANGAN PADA PT. NIDEC INDONESIA BINTAN DI TANJUNGPINANG TAHUN 2015-2018
JURNAL CAFETARIA Pub Date : 2021-06-30 DOI: 10.51742/akuntansi.v2i2.359
Alfi Hendri, Satriadi
{"title":"ANALISIS LAPORAN KEUANGAN PADA PT. NIDEC INDONESIA BINTAN DI TANJUNGPINANG TAHUN 2015-2018","authors":"Alfi Hendri, Satriadi","doi":"10.51742/akuntansi.v2i2.359","DOIUrl":"https://doi.org/10.51742/akuntansi.v2i2.359","url":null,"abstract":"This research is motivates by the phenomena that writer found from Baintan Anugerah Bersama Company’s financial statements which is shows the fluctuative performance from 2015-2018. Cash flows statement’s also have the fluctuative report’s in positive and negative values that we can analyze about the company’s financial performance. This research is a descriptive qualitative research that give some descriptions about the object of it’s research includes Balance Sheet, Income Statement and Cash Flow Statement. Data collection technique is from documentary and literature study. Data will analyze by Horizontal Analysis, Vertical Analysis, Cashflows Analysis and Profitability Analysis to measure financial statement’s performance. The result of this research that show us the financial statement’s performance of Baintan Anugerah Bersama company from 2015-2018 is good enough, but still need some evalutions from the management to increase their profitability because the profit margin averages under 2% and it still can increase by pushing their operational costs.","PeriodicalId":208011,"journal":{"name":"JURNAL CAFETARIA","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133699307","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}
引用次数: 0
THE ROLE OF SOCIAL MEDIA AS A BUSINESS MARKETING EFFORTS ONLINE IN ONLINE SHOP NITHALIAN COLLECTION 社交媒体作为企业在线营销的一种作用，在网上商店的网上收藏
JURNAL CAFETARIA Pub Date : 2021-06-30 DOI: 10.51742/akuntansi.v2i2.357
Puji Muniarty, Nur Fetiningsih Syaframis, Novitasari Devi, Khaerunnisa, Azizah Sarifatul Nuraini, A. Maulana
{"title":"THE ROLE OF SOCIAL MEDIA AS A BUSINESS MARKETING EFFORTS ONLINE IN ONLINE SHOP NITHALIAN COLLECTION","authors":"Puji Muniarty, Nur Fetiningsih Syaframis, Novitasari Devi, Khaerunnisa, Azizah Sarifatul Nuraini, A. Maulana","doi":"10.51742/akuntansi.v2i2.357","DOIUrl":"https://doi.org/10.51742/akuntansi.v2i2.357","url":null,"abstract":"This research method uses a qualitative descriptive method which aims to determine the Role of Social Media as an Online Shop Business Marketing Effort. This research uses a descriptive research approach using a qualitative approach. The research subject is the Nithalian Collection Online Shop Seller who is asked to provide information about a fact or opinion. The results in this study are in accordance with the research that the researchers conducted by following the nithaliancollection on Facebook. Nitalian Collection itself sells products ranging from make-up to robe under its own brand and other brands. What attracts the attention of this research is that social media from Nithaliancollektion is very thematic and neat, this is one of the factors that will influence enthusiasts of online shop to shop through social media. What's more interesting is that Nithaliancollection always reviews its merchandise in detail in the form of videos and photos on the Facebook-story, a good form of marketing effort made by Nitalian Collection is to write clearly in the bio description. Judging from social media nithaliancollektiondi, it is proven that social media is now very influential in making online shops. However, the online shop's social media must also be very well organized, have an attractive theme, and be consistent in order to attract customers to buy goods at the online shop. Online business is indeed much easier and cheaper than opening a regular store, in terms of business capital, it can save some funds.","PeriodicalId":208011,"journal":{"name":"JURNAL CAFETARIA","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116661309","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}
引用次数: 0
PENGARUH KOMPETENSI, MOTIVASI DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PADA RUMAH SAKIT SWASTA DI KOTA BATAM 能力、动机和沟通对巴淡市一家私人医院员工表现的影响
JURNAL CAFETARIA Pub Date : 2021-06-30 DOI: 10.51742/akuntansi.v2i2.355
Wasiman
{"title":"PENGARUH KOMPETENSI, MOTIVASI DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PADA RUMAH SAKIT SWASTA DI KOTA BATAM","authors":"Wasiman","doi":"10.51742/akuntansi.v2i2.355","DOIUrl":"https://doi.org/10.51742/akuntansi.v2i2.355","url":null,"abstract":"Penelitian ini bertujuan untuk melihat pengaruh kompetensi, motivasi dan komunikasi terhadap kinerja karyawan di rumah sakit swasta di Kota Batam. Studi ini menggunakan kuesioner disalurkan kepada karyawan rumah sakit swasta di Kota Batam dengan kuesioner 250 Responden. Penelitian ini menggunakan analisis tingkat individu. Objek penelitian adalah karyawan rumah sakit swasta di Kota Batam. Penelitian ini menggunakan beberapa tes regresi linear yang meliputi validitas, keandalan, normalitas, dan tes persegi. Hasil penelitian menunjukkan bahwa berdasarkan hasil uji validitas, menunjukkan bahwa semua indikator penelitian menunjukkan hasil validitas, yang berarti dapat menunjukkan ke tahap berikutnya, dan juga hasil tes keandalan menyimpulkan bahwa semua data dikumpulkan dan diproses dapat diandalkan. Koefisien penentuan (R2) adalah 0,840, yang berarti bahwa variabel kinerja dapat melayani gaya kepemimpinan, motivasi dan variabel komunikasi sebesar 84%, sedangkan sisanya adalah 16%, bukti berdasarkan faktor tidak hadir dalam penelitian ini.","PeriodicalId":208011,"journal":{"name":"JURNAL CAFETARIA","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121723193","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}
引用次数: 2
PENGARUH LIKUIDITAS, PROFITABILITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN 流动性、盈利能力和资产结构对企业资本结构的影响
JURNAL CAFETARIA Pub Date : 2021-06-29 DOI: 10.51742/akuntansi.v2i2.353
Erni Kurniasari, Listiawati
{"title":"PENGARUH LIKUIDITAS, PROFITABILITAS, DAN STRUKTUR ASET TERHADAP STRUKTUR MODAL PERUSAHAAN","authors":"Erni Kurniasari, Listiawati","doi":"10.51742/akuntansi.v2i2.353","DOIUrl":"https://doi.org/10.51742/akuntansi.v2i2.353","url":null,"abstract":"This research aims to determine the influence of liquidity, profitability, and asset structure on capital structure partially and simultaneously. The population in this research are pharmaceuticals companies listed on the Indonesian Stock Exchange in the period 2015-2019. The sample selection used purposive sampling method. The sample in this research are 7pharmaceuticals companies listed on the Indonesian Stock Exchange for 5 years in the period 2015-2019. Based on the results of this research, the researcher concludes that partiallyprofitability and asset structure have a significant influence on the capital structure, while liquidity has no significant influence on the capital structure. Simultaneously, liquidity, profitability, and asset structure have a significant influence on the capital structure. The coefficient of determination is 0,517, showed that liquidity, profitability, and asset structure have 51,7% to the capital structure, while 48,3% are determined by another variables.","PeriodicalId":208011,"journal":{"name":"JURNAL CAFETARIA","volume":"100 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125126667","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}
引用次数: 1
PENGARUH KUALITAS PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PADA SMARTPHONE MADE IN CHINA DI KECAMATAN CIKUPA KABUPATEN TANGERANG
JURNAL CAFETARIA Pub Date : 2021-06-29 DOI: 10.51742/akuntansi.v2i2.354
Lita Novianti, Lod Sulivyo
{"title":"PENGARUH KUALITAS PRODUK DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN PADA SMARTPHONE MADE IN CHINA DI KECAMATAN CIKUPA KABUPATEN TANGERANG","authors":"Lita Novianti, Lod Sulivyo","doi":"10.51742/akuntansi.v2i2.354","DOIUrl":"https://doi.org/10.51742/akuntansi.v2i2.354","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis dan mengetahui apakah terdapat pengaruh Kualitas Produk dan Promosi terhadap Keputusan Pembelian Smartphone Made in China di Kecamatan Cikupa Kabupaten Tangerang. Sample yang digunakan dalam penelitaian ini sebanyak 100 responden dan pengambilan sampel menggunakan teknik purposive sampling. Pada penelitian kali ini, analisis yang dilakukan menggunakan bantuan Aplikasi Software SPSS Versi 23. Sedangkan teknik pengujian data yang dilakukan dalam penelitian ini adalah uji validitas, uji reliabilitas, uji normalitas, analisis korelasi parsial, koefisien determinasi, uji linier berganda, dan uji hipotesis (uji t dan uji f). bedasarkan hasil analisis korelasi parsial dapat diketahui nilai pengaruh korelasi variabel Kualitas Produk dan Promosi terhadap Keputusan Pembelian masing-masing sebesar 0,533 dan 0,648. Sedangkan hasil analisis korelasi berganda memperlihatkan hasil nilai R2 ( R Square) = 50.8%. Hal ini menunjukan bahwa Kualitas Produk (X1) dan Promosi (X2) secara simultan berpengaruh signifikan terhadap Keputusan Pembelian (Y) dengan nilai Koefisien Determinasi sebesar 49,8% sedangkan sisanya 50,2% dipengaruhi oleh faktor lain yang tidak diteliti oleh peneliti.","PeriodicalId":208011,"journal":{"name":"JURNAL CAFETARIA","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125864808","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}
引用次数: 6
ANALISIS PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS TERHADAP SISTEM PENGENDALIAN INTERNAL (STUDI KASUS PADA PT. GOLDENCOMMUNICATION TANJUNG BALAI KARIMUN) 分析销售会计信息系统和现金收入对内部控制系统的影响(丹戎丹戎厅PT. GOLDENCOMMUNICATION个案研究)
JURNAL CAFETARIA Pub Date : 2020-07-20 DOI: 10.51742/AKUNTANSI.V1I2.148
Yusmalina, Sri Elvi Sahfitri, Kasirul Fadli, Ferawaty Tambunan
{"title":"ANALISIS PENGARUH SISTEM INFORMASI AKUNTANSI PENJUALAN DAN PENERIMAAN KAS TERHADAP SISTEM PENGENDALIAN INTERNAL (STUDI KASUS PADA PT. GOLDENCOMMUNICATION TANJUNG BALAI KARIMUN)","authors":"Yusmalina, Sri Elvi Sahfitri, Kasirul Fadli, Ferawaty Tambunan","doi":"10.51742/AKUNTANSI.V1I2.148","DOIUrl":"https://doi.org/10.51742/AKUNTANSI.V1I2.148","url":null,"abstract":"Penerapan sistem informasi pada suatu bisnis secara umum dapat meningkatkan keunggulan bersaing (competitive advantage) dengan cara memberikan nilai tambah pada produk dan jasa yang dihasilkannya. Penerapan sistem informasi memerlukan input berupa data dan yang kemudian akan diproses menjadi informasi. Informasi ini nantinya diperlukan perusahaan untuk membantu operasionalnya dan juga dalam pengambilan keputusan. Tujuan dari penelitian ini adalah untuk memperoleh gambaran secara menyeluruh mengenai pengaruh Sistem Informasi Akuntansi Penjualan Dan Penerimaan Kas Terhadap Pengendalian Intern. Penulis dalam melakukan penelitian dengan menggunakan penelitian asosiatif, dengan menggunakan metode kuantitatif. Peneliti menggunakan penelitian asosiatif karena pertanyaan dalam penelitian ini bersifat menanyakan hubungan antara dua variabel dengan prosedur pengumpulan data penelitian lapangan (field research) yang bertujuan untuk memperoleh gambaran yang jelas mengenai penelitian. Dimana pengumpulan data dilakukan melalui wawancara, observasi atau lapangan. Melalui penelitian yang dilakukan penulis, maka didapat hasil antara lain: hasil perhitungan antara variabel independent yaitu Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas serta variabel dependent yaitu Pengendalian Inten. Hasil dari pengujian hipotesis didalam penelitian ini menunjukkan bahwa sistem informasi akuntansi penjualan dan penerimaan kas berpengaruh signifikan dan positif terhadap pengendalian intern.","PeriodicalId":208011,"journal":{"name":"JURNAL CAFETARIA","volume":"141 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116357068","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}
引用次数: 4
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