Jurnal Ekonomi, Akutansi dan Manajemen Nusantara最新文献

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Pengaruh Kualitas Pelayanan Dan Citra Koperasi Terhadap Kepuasan Nasabah Melalui Keputusan Pembelian Sebagai Variabel Intervening Di Ksu Mitra Karya Kabupaten Deli Serdang 以 Ksu Mitra Karya, Deli Serdang Regency 的购买决策为干预变量，研究服务质量和合作形象对客户满意度的影响

Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Pub Date : 2024-02-03 DOI: 10.55338/jeama.v2i2.48

Martua Sitorus, Shintalia Al Faris, Apri Syahputra S. Devari

引用次数: 0

Penetapan Biaya Standar Sebagai Pengendalian Biaya Produksi Pada Avos Coffee And Resto Medan 在棉兰 Avos Coffee And Resto 用作生产成本控制的标准成本法

Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Pub Date : 2024-02-03 DOI: 10.55338/jeama.v2i2.77

Magdalena Zega, Zulia Rifda Daulay

{"title":"Penetapan Biaya Standar Sebagai Pengendalian Biaya Produksi Pada Avos Coffee And Resto Medan","authors":"Magdalena Zega, Zulia Rifda Daulay","doi":"10.55338/jeama.v2i2.77","DOIUrl":"https://doi.org/10.55338/jeama.v2i2.77","url":null,"abstract":"Avos Coffee and Resto Medan produces 1,000 cups of coffee every day with a predetermined sales target. However, this target is difficult to achieve and uncontrolled production costs can reduce profits, so control is needed. The aim of this research is to analyze the application of standard costs to control production costs at Avos Coffee and Resto Medan. This research is a descriptive qualitative research using data on actual production costs and standard production costs with one difference model deviation analysis calculations. Data collection techniques using observation, interviews and documentation. The results of this research show that the implementation of standard costs that has been carried out at Avos Coffee and Resto Medan is not optimal, this is because the main indicators are raw material costs, direct labor costs and factory overhead costs which are quite optimal. However, there were adverse deviations in raw material costs caused by price increases in December, causing them to be less than optimal, while direct labor costs and factory overhead costs were in a fairly optimal condition. Even though it is not optimal and there are many obstacles experienced, Avos Coffee and Resto Medan is able to maintain its business and continue producing. So by implementing these standard costs, Avos Coffee and Resto Medan can maintain its consistency and become better in the future.","PeriodicalId":518271,"journal":{"name":"Jurnal Ekonomi, Akutansi dan Manajemen Nusantara","volume":"34 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140528320","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

Sistem Akuntansi Pemberian Pinjaman Kredit Cepat Aman (KCA) pada PT. Pegadaian (Persero) UPC Simalingkar PT Pegadaian (Persero) UPC Simalingkar 快速安全信贷（KCA）借贷会计系统

Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Pub Date : 2024-02-03 DOI: 10.55338/jeama.v2i2.76

Putri Sarumaha, Mahyudin Mahyudin

{"title":"Sistem Akuntansi Pemberian Pinjaman Kredit Cepat Aman (KCA) pada PT. Pegadaian (Persero) UPC Simalingkar","authors":"Putri Sarumaha, Mahyudin Mahyudin","doi":"10.55338/jeama.v2i2.76","DOIUrl":"https://doi.org/10.55338/jeama.v2i2.76","url":null,"abstract":"PT.Pegadaian (Persero) UPC Simalingkar merupakan lembaga perkreditan uang yang memiliki tujuan khusus yaitu penyaluran kredit kepada masyarakat luas. Jenis kredit yang diberikan di PT. Pegadaian (Persero) diantaranya yaitu Kredit Cepat Aman (KCA). Tujuan yang ingin dicapai dalam penelitian ini adalah mengetahu sistem informasi akuntansi Kredit Cepat Aman (KCA) pada PT.Pegadaian (Persero) UPC Simalingkar. Teknik pengumpulan data dilakukan dengan observasi, wawancara, studi pustaka dan dokumentasi. Sedangkan teknik analisis data yang digunakan dala penelitian ini adalah analisis deskriptif kualitatif. Berdasarkan hasil pembahasan yang berkaitan dengan rumusan masalah dengan peneltian ini, sistem informasi akuntansi Kredit Cepat Aman (KCA) pada PT.Pegadaian (Persero) UPC Simalingkar secara umum sudah berjalan dengan baik karena telah melakukan beberapa tahapan yaitu tahapan permintaan kredit, tahapan analisis atau penaksiran barang, tahapan pencairan kredit. Sistem Informasi Akuntansi Kredit Cepat Aman (KCA) pada PT.Pegadaian (Persero) UPC Simalingkar juga didukung dengan penerapan pengendalian intern dengan cukup baik, hal ini terbukti dari dokumen dan catatan kredit yang digunakan PT. Pegadaian (Persero) dalam sistem informasi akuntansi kredit yang memadai","PeriodicalId":518271,"journal":{"name":"Jurnal Ekonomi, Akutansi dan Manajemen Nusantara","volume":"35 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140528319","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