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Journal : GEMA : Jurnal Gentiaras Manajemen dan Akuntansi

PENERAPAN KONSEP BALANCE SCORECARD GUNA MENGUKUR KINERJA PADA PT LAMPUNG MEDIA GRAFIKA Yuniastuti, Rina Milyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 5 No 2 (2013): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

To the face of the current business environment into a more complex situation, a method ofperformance measurement that can accurately and comprehensively assess the company'sperformance is essentially needed. In this case the method which can be used is the BalancedScorecard. Purpose of this study was to obtain a comprehensive of the performance of PT LampungMedia Grafika when measured using the four Balanced Scorecard perspectives.The conclusion that can be derived through the analysis is that the Balanced Scorecard is thebest method in assessing the performance of the company, since the Balanced Scorecard raises theimportant aspects that are ignored by the traditional performance measurement, such as aspects ofhuman resources, systems used in a corporation, operational processes, and aspects of customersatisfaction, so that the measurement results of the Balanced Scorecard is more accurate. Accurateperformance measurement is very important for management, both in the process of planning,decision making, and controlling, and in realizing the vision and mission of the corporation.
ANALISIS PENGARUH PERPUTARAN KREDIT TERHADAP TINGKAT LIKUIDITAS KOPERASI KREDIT BUNGA TANJUNG LAMPUNG TENGAH Nasyaroeka, Jhon; Y, Rina milyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 4 No 1 (2012): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Cooperative is a business entity consisting of a cooperative or legal entity, with bases itsactivities based on the principle of cooperation as well as people's economic movement, which isbased on the principle of kinship.Credit Cooperative Central Lampung Tanjung Bunga also givecredit to the community or its members.Constraints that often occurs in credit payments are late in paying its debts and uncollectibledebts and this can affect the velocity of money in the cooperative. Therefore please note the level ofhealt cooperatives. The purpose of this study was to determine the effect of rotation on the level ofliquidity credit rate credit cooperatives promontory lampung middle years 2008-2010.Data collection techniques in this study using library research and observation (observation).Data analysis techniques (1) determine the level of liquidity and credit turnover, (2) calculate theregression coefficients by using simple linear regression equation, (3) testing the regressioncoefficients to determine whether the credit cycle really affect the level of liquidity.Based on the above test results are: (1) regression equation Y = 1.004 + - 0.051 X (2) t0 = -0.075, while ta / 2: n-2 = 2.3534, for t0> - ta / 2: n-2 then Ha H0 is accepted and rejected. This showsthat the velocity of the credit has no effect on liquidity. Kuatya cooperative capital and obedience ofthe members to pay these loans play an important role of the cooperative to meet its obligations.
ANALISIS PERTUMBUHAN PENJUALAN, PROFITABILITAS DAN LIKUIDITAS TERHADAP KINERJA PERUSAHAAN OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA Yuniastuti, Rina Milyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 11 No 2 (2019): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v11i2.166

Abstract

This research aims to determine the effect of partial sales growth on company performance, theinfluence of profitability on company performance and also the effect of liquidity on companyperformance and to know the simultaneous influence of sales growth, profitability and liquidity oncompany performance. which is listed on the Indonesian stock exchange. As for the results of this studyit turns out that both partially and simultaneously have an effect. This means that sales growth,profitability and liquidity have a very big role in the company's performance.
ANALISIS PENGGUNAAN LAPORAN ARUS KAS DALAM MENILAI KINERJA PT. MAGENTA JAYA LESTARI DI BANDAR LAMPUNG Yuniastuti, Rina Milyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 1 No 1 (2010): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

Cash flow statement is useful for managers internally and externally to investors andcreditors in making business decisions because of the cash flow statement provides importantinformation from the perspective of cash basis (cash basis) that complements the income statementand balance sheet so that it can describe more fully on business activities and financial position.Based on quantitative analysis is known that in the year 2008 according to the calculation ofthe ratio of cash flow to net income to increase operating cash flow performance than indicated onlyby net income alone Based on qualitative analysis is known that the management of cash from theyear 2007 - 2009 have not been managed properly assessed because of cash from operations isvery small value is not comparable with the level of sales and a huge decline in 2009.
ANALISIS MODAL KERJA TERKAIT DENGAN RENTABILITAS PADA PT PERKEBUNAN NUSANTARA VII (PERSERO) Yuniastuti, Rina Milyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 2 No 1 (2011): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

The main purpose of the analysis of the sources and use of funds is to find out how thefunds are used and how the need for these funds are spent. To realize all these demands requires aprinciple of effective management and efficient and productive to all parts of the company, andsupported by an effective control measures to prevent irregularities that interfere with theperformance of the company.One of the company's goal is to obtain profits in general accordance with the previouslyplanned. It required an explanation that efektiff and efficiently over existing resources. In an effort torealize the efficient operation of the company, the measure of success is not enough just seen fromthe profits earned, but must be viewed from rentabilitasnya. Venture company should be directed tothe achievement of maximum profitability levels.
PENGARUH BIAYA KUALITAS TERHADAP MINIMALISASI PRODUK RUSAKPADA PRODUKHOME INDUSTRI PEMBUATAN KUE DONAT Yuniastuti, Rina Milyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 12 No 1 (2020): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v12i1.206

Abstract

This study aims to determine whether there is a simultaneous influence on prevention costs and valuation costs. Research with objects in the home industry makes Kinanti donuts. From the results of the F test there is a significant effect between the cost of prevention and the cost of evaluating the damaged product on Kinanti donuts. And also to minimize the damaged product on the donut is done by knowing how to fry. Because the frying process has to be careful by paying attention to the flame and the oil that has been hot for a long time makes the donut cake burn easily. It is also expected that the fire should be more stable or smaller after the hot oil
BIAYA KUALITAS TERHADAP MINIMALISASI PRODUK RUSAK PADA PRODUK HOME INDUSTRI PEMBUATAN PEYEK KACANG Yuniastuti, Rina Milyati
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 13 No 1 (2021): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v13i1.223

Abstract

Research with the object of the home industry is the manufacture of peyek kacang which is a traditional food. This study aims to determine the influence of quality costs (prevention costs and appraisal costs) on damaged products. The data analysis method used in this research is descriptive analysis and quantitative analysis. Descriptive analysis to describe the state of the variables in the study while for quantitative analysis with multiple linear regression analysis and hypothesis testing. The results of this study indicate that simultaneously or the F test there is a significant influence between the cost of prevention and the cost of assessing damaged products in home products. Peyek kacang industry with a contribution of 11.8% with a significant test value F count = -0.46> F table = -214.6. Partially there is a significant effect on the cost of prevention of damaged products, where the significant value of the t test = -0.553> t table = - 1.27 and there is also a significant effect of the cost of assessing damaged products, where the significant value of the t test = -0.652 > t table = - 1.27 with an error rate of 5%. Abstrak: Penelitian dengan objek pada home indutri yaitu pembuatan peyek kacang yang merupakan makanan tradisional. Penelitian ini bertujuan untuk mengetahui besarnya pengaruh biaya kualitas ( Biaya pencegahan dan biaya penilaian) terhadap produk rusak. Metode analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis kuantitatif. Analisis deskriptif untuk menggambarkan keadaan variabel –variabel dalam penelitian sedangkan untuk analisis kuantitatif dengan analisis regresi linier berganda serta uji hipotesis.Dari hasil penelitian ini menunjukkan bahwa secara simultan atau uji F terdapat pengaruh yang signifikansi antara biaya pencegahan dan biaya penilaian terhadap produk rusak pada produk home industri peyek kacang dengan kontribusi sebesar 11,8 % dengan nilai uji signifikan F hitung = -0,46> F tabel = -214,6. Secara parsial terdapat pengaruh yang signifikan biaya pencegahan terhadap produk rusak, dimana nilai signifikan Uji t hitung = -0,553 > t tabel =- 1,27 dan juga terdapat pengaruh yang signifikan biaya penilaian terhadap produk rusak ,dimana nilai signifikan Uji t hitung = -0,652 > t tabel =- 1,27 dengan tingkat kesalahan 5%.