scholarly journals Analisis Sistem Akuntansi Persediaan Bahan Baku Dalam Mengendalikan Persediaan

2021 ◽  
Vol 5 (2) ◽  
pp. 135
Author(s):  
Pitriyani Pitriyani ◽  
Evi Martaseli ◽  
Tina Kartini

<div class="page" title="Page 1"><div class="layoutArea"><div class="column"><p><span>The purpose of this study was to determine and explain the method of recording inventory, the application of the accounting system for raw material inventory, and inventory control carried out at pada PT. YYY In this study, the data obtained by the researcher used a qualitative descriptive method. This study uses primary data and secondary data where the data is carried out by direct research into the field and also uses library research.The results of the analysis show that found differences regarding the method used by the company with theory, the unit was in accordance with theory and no differences were found regarding the application of systems and procedures related to the inventory accounting system and related functions in the existing raw material inventory. theory and there are additional functions, namely warehouse functions, production, shipping and purchasing. However, there are multiple functions and there is often a mutation of goods without supporting documents and using only verbal at PT. YYY. </span></p><p> </p></div></div></div>

Author(s):  
Stevanus Marelly Siahainenia ◽  
Dionisius Bawole ◽  
Eygner Gerald Talakua

The purpose of this study was to find out the function of cold storage in stabilizing fish prices in Ambon City, analyzing optimal production levels of various types of dominant fish, and analyzing the level of efficiency of utilization of cold storage and auxiliary machinery. This study uses the survey method. Primary data collection through questionnaires is built empirically while secondary data is obtained from several agencies related to this study. The research sample was drawn by exhausting sampling, amounting to 6 cold storage units in Ambon City. The role of cold storage to stabilize fish prices was analyzed using a qualitative descriptive approach, while the quantitative techniques used included analysis of optimization of cold storage production with linear programming and analysis of the efficiency of utilization of cold storage. The results of the study show that cold storage has not played a role properly to stabilize fish prices in Ambon City. To achieve optimal use of production factors, the cold storage management needs to reduce the raw material by 24,915.9 kg / month; 7 HOK / month workforce; cold storage storage space capacity of 2.09 kg / month; and demand for flying fish 1,402.6 kg / month, while the use of production factors efficiently (fully utulized) is the capacity of the freezing machine, demand for tuna, skipjack, and cob. The level of technical efficiency of the utilization of cold storage facilities is reached, the total use of installed capacity must be proportional to the capacity used.


2017 ◽  
Vol 13 (3A) ◽  
pp. 251
Author(s):  
Megawati ., Sengkeunaung ◽  
Tommy F. Lolowang ◽  
Nordy F.L. Waney

This research aims to analyze raw material inventory at UD. Mie Steven. This research was conducted for four months from January to April 2017. The data used in this research are primary and secondary data. Primary data obtained through interviews with the company, while secondary data obtained from data that has been compiled in the form of documents from the company, data from BPS, previous research or from the internet. The data is processed using EOQ (Economic Order Quantity) method. The result of the research is known that the policy of raw material inventory control is done by UD. Mie Steven is not efficient yet. This is shown by the company's inventory cost is bigger than the result of analysis using EOQ method is 6,693 Kg with total cost of economical inventory Rp.11.325.500.


2017 ◽  
Vol 2 (1) ◽  
pp. 50
Author(s):  
Riyandhi Praza

The high selling price of coffee paid by consumers (importers) has not been felt by farmers. The development of Gayo Arabica Coffee marketing then emerged Cooperative and CV in Bener Meriah Regency in accommodating the production of farmers one of them. CV.Gayo Mandiri Coffee (GMC) located in District Bandar, Bener Meriah Regency. CV Gayo Mandiri Coffee is engaged in Gayo Arabica coffee marketing activities. This study aims to identify the marketing channel and the Gayo Arabica coffee production process. The research was conducted using qualitative descriptive method to analyze the primary and secondary data obtained. Primary data obtained through interviews and observations, while secondary data obtained through the literature associated with this research. Gayo Arabica coffee marketing in CV.Gayo Mandiri Coffee in marketing its products there are two channels, from collectors to producers to consumers, from producers directly to consumers and from producers to retailers as well as through intermediaries then to the hands of consumers. The most dominant channels contained in CV.Gayo Mandiri is channel I because this channel is the most effective and efficient in the marketing of green bean coffee Arabica Gayo.


2021 ◽  
Vol 6 (1) ◽  
pp. 75-80
Author(s):  
Elang Kusumo ◽  
Diena Mutiara Lemy

Traditional Indonesian martial art called Pencak Silat , as one of the nation's cultural assets, pencak silat is increasingly developing in Indonesian society, both from the sports and from the socio-cultural. The purposed of this research was conducted to determine the potential development of pencak silat at Merpati Putih as a cultural tourism attraction. The research was conducted on active and passive members (who had been members) of the Merpati Putih Pencak Silat  (with total 612 of respondents). pencak silat  “Merpati Putih” (known as PPS Betako Merpati Putih) was formed around the 1550s BC. This research used a qualitative descriptive method, with primary data from the results of the questionnaire, and enriched with secondary data obtained from the internet and several other sources to complement this research. This research used a qualitative descriptive method, explaining the situation and facts found in the field. To explore members' perceptions of the potential development of pencak silat “Merpati Putih” as a cultural tourism attraction, questionnaires, online observations and interview conducted on the members of PPS Betako Merpati Putih. Pencak silat “Merpati Putih” has the potential to be developed as a cultural tourism attraction, by developing and managing it more professional so that it becomes a cultural tourism asset in term of tourists interest.


2020 ◽  
Vol 8 (2) ◽  
pp. 189
Author(s):  
Laura Therecia Samosir ◽  
I Gusti Agung Oka Mahagangga

Tourism in Indonesia has recently grown rapidly in one of them in the city of Bali. Bali has a very beautiful natural potential, one of the natural potentials developed is coastal tourism. Dream Island Mertasari Sanur Beach is one of the beaches that is still new but has a lot of potentials. Therefore, this study was conducted to determine the existing conditions and marketing strategies that exist on Dream Island the Mertasari Beach Sanur Kauh City of Denpasar. The method used in this study is a qualitative descriptive method with data sources in the form of primary data and secondary data. The primary data in this study are data sourced from direct observation to the location of the study and by interviewing informants. While secondary data in this study are data obtained from documentation and literature to complete the primary data. The technique of determining the informants used was purposive sampling. The results showed that the existing conditions on Dream Island Beach based on Concept 4a were still lacking. The condition of the attraction is very good but for access and facilities still, have some disadvantages that need to be improved in the future. The reality that is on Dream Island Beach only consists of private parties and village institutions. The marketing strategy at Dream Island Beach has not been optimal due to several problems such as business license constraints and lack of cooperation with promotional media.   Keywords:  Marketing Strategic, attraction, Dream Island Beach  


2020 ◽  
Vol 8 (4) ◽  
pp. 721
Author(s):  
Waridat Ilahiyat Syam ◽  
Iskandar A M ◽  
Gusti Eva Tavita

Lots of local wisdom with local people. In other words, local wisdom can be implemented as ideas, values, local views that are wise, full of wisdom, good value, which are embedded and followed by members of the community. Therefore, local wisdom can be defined as noble values contained in local cultural assets, in the form of traditions, ideas, and life motto. The Baduy community in Kanekes Village, Leuwidamar Subdistrict, is one of the tribes in Indonesia which until now still maintains the values of local wisdom that they have and believe in, amidst the advancement of civilization around them. Research on the local wisdom of the Baduy Tribe in Kanekes Village, Leuwidamar Subdistrict, Lebak Regency, Banten Province aims to see the local wisdom of the Baduy Tribe in utilizing forest resources by the Baduy tribe for the sustainable use of non-timber forest products in the form of forest honey. The types of data taken in this study are primary data and secondary data. Primary data was obtained from the results of interviews with the community in the Baduy Tribe, Kanekes Village, Leuwidamar District, Lebak Regency, Banten Province, Banten Province. Secondary data were complementary data obtained from references which included general conditions of the location, socio-cultural conditions, activities and others. The research was conducted using the snowball sampling method and also using a qualitative descriptive method fpr compiling the result of the research on local wisdom of the baduy tribe.Keyword: Baduy Tribal, Forest Honey, Local Wisdom


2019 ◽  
Vol 8 (1) ◽  
pp. 92
Author(s):  
Nopri Yulia ◽  
Weni Nelmira

AbstrakMasalah dalam  penelitian ini yaitu masyarakat Kabupaten Tebo selama ini hanya mampu menikmati batik secara fungsional saja tanpa mengetahui nama dari bentuk motif apalagi makna filosofis yang terkandung. Penelitian ini bertujuan untuk mendeskripsikan desain motif yang meliputi motif utama, motif pelengkap, dan isen-isen. Metode penelitian ini menggunakan metode deskriptif kualitatif. Jenis data berupa data primer dan data sekunder. Teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Teknik analisa data dilakukan dengan teknik analisis model interaktif. Hasil penelitian menunjukkan bahwa motif yang terdapat pada Rumah Batik Tebo terdiri dari 12 motif yaitu motif tanggo rajo, simpang tugu, bambu runcing, rebung nyengum, rumah adat, bungo pakis, konde mina, tapak kudo, bungo tanjung, baibat, tapak kudo dan buah daun sawit dan pawn.Kata Kunci: modul, media pembelajaran, teknologi, busana.AbstractThe problem in this study is that the people of Tebo Regency have only been able to enjoy batik functionally without knowing the names of the motifs especially the philosophical meanings contained. This study aims to describe the motive design which includes the main motives, complementary motifs, and isen-isen. This research method uses a qualitative descriptive method. Types of data in the form of primary data and secondary data. Collecting data trough obsevation, interviews, and documentation. Data analysis techniques are carried out by interactive model analysis techniques. The results showed that the motifs found in Rumah Batik Tebo consisted of 12 motifs, namely motifs tanggo rajo, simpang tugu, bambu runcing, rebung nyengum, rumah adat, bungo pakis, konde mina, tapak kudo, bungo tanjung, baibat, tapak kudo dan buah daun sawit dan pawn.Keywords: design, motif batik, batik tebo.


2017 ◽  
Vol 13 (1) ◽  
pp. 24-35
Author(s):  
Herna Octivia Damayanti

ENGLISHSmall-size marine fish were used as raw material for fish meal. Fish processing into fish meal created the value added. The objectives of the research are (1) to analyze the value added from fish processing into fish meal; (2) to analyze the margin that have been created by fish processing into fish meal The research method used descriptive method with primary and secondary data. Primary data came from fish meal manufacture namely CV. Indo Citra and CV. Bumi Indo. Meanwhile, the secondary data were obtained from CV. Indo Citra and CV. Bumi Indo documents. The data collection t technique was taken by conducting interview with questionnaire. The research was located in Purworejo Village Pati Subdiscrict Pati Regency and the research was started from May to August of 2016. The data analysis used value added function by Hayami method. Results of the research are (1) The average of value added is IDR 1,004,587,500/month with value added ratio 11.647%. (2) The average margin: by processing 8,625,000 kilograms of marine fish into fish meal produced margin of IDR 17,250,000,000, in other words by processing 1 kilograms marine fish into fish meal produced margin of IDR 2,000. INDONESIAIkan laut dengan ukuran kecil digunakan sebagai bahan baku tepung ikan. Pengolahan ikan menjadi tepung ikan menghasilkan nilai tambah. Tujuan penelitian ini adalah (1) untuk menganalisis nilai tambah dari proses pengolahan ikan menjadi tepung ikan; (2) untuk menganalisis marjin yang dihasilkan dari proses pengolahan ikan menjadi tepung ikan. Metode penelitian yang digunakan adalah deskriptif menggunakan data primer dan data sekunder. Data primer berasal dari pabrik tepung ikan di Kabupaten Pati yaitu CV. Indo Citra dan CV. Bumi Indo. Sedangkan data sekunder berasal dari dokumen CV. Indo Citra dan CV. Bumi Indo. Teknik pengumpulan data diambil dengan wawancara dengan kuesioner.. Lokasi penelitian yaitu di Desa Purworejo Kecamatan Pati Kabupaten Pati dan penelitian dimulai dari bulan Mei sampai Agustus 2016. Analisis data menggunakan fungsi nilai tambah menurut metode Hayami. Hasil penelitian yaitu (1) nilai tambah rata-rata Rp. 1.004.587.500,-/bulan dengan rasio nilai tambah 11,647%. (2) Marjin rata-rata : tiap pengolahan 8.625.000 kg ikan menjadi tepung ikan diperoleh marjin sebesar Rp 17.250.000.000,- dengan kata lain tiap pengolahan 1 kg ikan menjadi tepung ikan diperoleh marjin sebesar Rp. 2.000,-.


2019 ◽  
Author(s):  
Citra Diana ◽  
Mariani St.B Tanjung

The aim of this research is to know whether the transaction system and the calculation of interest on Bank Nagari branch Pariaman villages have been effective in accordance with Regulation deposits contained in the legislation of Republic of Indonesia No. 10 of 1998 which represents a change of the Act No. 7 in 1992 and RI Law No. 4 of 2004 on the deposit insurance agency. This study uses qualitative descriptive method by describing the transaction and whether the system of calculation of interest on deposits at the bank branch pariaman villages have been effective. The data used are primary data in the form of interviews and secondary data in the form of the action plan of PT. Bank Nagari Branch Pariaman. The results showed that the policies and procedures and strategies implemented by PT. Bank Nagari Branch Pariaman in its deposit transaction has been effective in accordance with the minimum standards set by Bank Indonesia which is adapted to the scope of the bank's business.


2015 ◽  
Vol 6 (1) ◽  
pp. 79
Author(s):  
Rosalia Kodang

This study aimed to describe the pattern of parenting on children mentally handicapped in Nanga Bulik Lamandau District. This study used a qualitative approach, with qualitative descriptive method. The main target of this research is the parents who have a mentally handicapped child who attends Nanga Bulik SLBN Lamandau District. The research location older children mentally handicapped people, which is in the town of Nanga Bulik. Data collection techniques used were observation and interview. The primary data comes from interviews with informants from six people, while secondary data obtained from journals, websites, and data from relevant agencies. Data analysis was performed using a model Milles and Huberman. The study found that the picture of parental care for children with disabilities in different ways have the same goal sought to teach their children what needs to be known and worked to become a happy person and can confidently be responsible in society.   Keywords: Parenting, Parents, Mentally Disabled.   Abstrak: Penelitian ini bertujuan untuk mendeskripsikan Pola asuh orang tua terhadap anak-anak cacat mental di Nanga Bulik Kabupaten Lamandau. Penelitian ini menggunakan pendekatan kualitatif, dengan metodedeskriptif kualitatif. Target utama dari penelitian ini adalah orang tua yang memiliki anak cacat mental yang bersekolah di Nanga Bulik SLBN Kabupaten Lamandau. Lokasipenelitian tuaanak orang cacat mental, yang di kota Nanga Bulik. Teknik pengumpulan data yang digunakan adalah observasi dan wawancara mendalam. Data primer berasal dari wawancara dengan informan dari enam orang, sedangkan data sekunder diperoleh dari jurnal, website, dan data dari instansi terkait. Analisis data dilakukan dengan menggunakan model Milles dan Huberman.Studi ini menemukan bahwa gambaran pengasuhan orang tua untuk anak-anak cacat dengan cara yang berbeda telah tujuan yang sama berusaha untuk mengajar anak-anak mereka apa yang perlu diketahui dan bekerja untuk menjadi orang yang bahagia dan bisa percayadiri bertanggung jawab dalam masyarakat. Kata kunci:Parenting, Orang Tua, Cacat Mental.  


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