DESAIN LAPORAN KEUANGAN UMKM BERBASIS MICROSOFT EXCEL PADA SUNSHINE LAUNDRY

This study aims to design the financial statements of Sunshine Laundry using the Microsoft Excel application. The research method was descriptive qualitative. Instruments of data collection was down through interview in the form of questions regarding the recording of financial statements. While the data collection instrument with documentation, was done through namely evidence of transactions that occurred in the business. The results of this study indicate that the design of financial statements with Microsoft Excel helps Sunshine Laundry in compiling financial reports in accordance with EMKM accounting standards. The design of financial reports using Microsoft Excel is assisted by data flow diagrams to describe the flow of the system consisting of a menu design sheet, module 1, module 2, price list, transaction list, account type, chart of account, general journal, income statement, and statement of financial position.

SENSITIVITAS INVESTASI STUDI KASUS PADA PENINGKATAN KAPASITAS PABRIK GULA SRAGI PT.PERKEBUNAN NUSANTARA IX

This study aims to determine the sensitivity of the increase or decrease in the selling price of sugar and drops, then the investment value, and the cost of production to the IRR obtained from the investment decision to increase the capacity of the Sragi Sugar Factory. Hypothesis testing is carried out on the results of the calculation of investment analysis which includes several commonly used parameters, namely Net present value (NPV), Internal rate of return (IRR), Profitability Index (PI), and Payback Period (PP), in this case as a comparison used The results of the IRR calculation. The results of the sensitivity study found that the selling price has the highest sensitivity, then the second is the investment value, while the cost of goods manufactured has the lowest sensitivity. The results of tests carried out on three parameters show that there is a significant change between the Selling Price, Investment Value and Cost of Production with the calculation of the IRR of an investment.

STRATEGI ALTERNATIF PENETAPAN HARGA DENGAN PENDEKATAN DISKRIMINASI HARGA UNTUK MENINGKATKAN VOLUME PENJUALAN CAFÉ SEMANIS KAMU

This research was conducted at Café Semanis Kamu which aims to find out the right alternative strategy used to increase sales volume. This research was conducted with a descriptive qualitative method with sources of information obtained by interviews and literature study. The data analysis method uses an approach Internal Resources Based Analysis, VRIN Analysis (Valuable, Rare, Imitability, Non-Substitution), Sustainable Competitive Advantage (SCA) Analysis, and TOWS (Threats, Opportunities, Weakness, Strengths) Analysis. The results of data processing with this approach formed a price discrimination strategy with two program proposals, namely making package & reservation catalogs, and making special discounts.

PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN BUDAYA ORGANISASI TERHADAP KINERJA MANAJERIAL PADA PT PERKEBUNAN NUSANTARA VIII

PT Perkebunan Nusantara VIII is a state-owned plantation engaged in the Agribusiness and Agro-Industry sectors.. The budget preparation process that involves subordinates can improve the performance of subordinates in achieving budget targets. Participatory budgets can be carried out to achieve budget targets by negotiating between superiors and subordinates. In addition to being measured by employees and the cultural linkages attached to them, organizational success can also be seen from the overall performance of the organization. The purpose of this study was to examine the effect of budgetary participation and organizational culture on managerial performance. The total population of this study was 23 PTPN VIII tea gardens in West Java. Respondents in this study were garden managers, assistant heads, assistants, and large foremen of PTPN VIII (Persero) who were involved in the participation process (proposing and or implementing) the budget with a total sample of 63 respondents selected through purposive sampling. testing the quality of the data used is the validity and reliability of the data. The classical assumptions used are normality test, multicollinearity, and heteroscedasticity test. Model analysis uses multiple linear regression is used to analyze data with the help of the SPSS.23.0 program. The results showed that budget participation had a significant effect on managerial performance and organizational culture had a significant effect on managerial performance.

DAMPAK LIKUIDITAS, RISIKO KREDIT DAN DANA PIHAK KETIGA TERHADAP PROFITABILITAS PADA BANK PERKREDITAN RAKYAT TANGERANG

The purpose of this study is to find the profitability of a financial ratio that measures industry expertise in using its assets to generate profits. Continuing to be large, profitability shows that the industry's performance continues to be good, because the rate of return continues to be large. There are several variables that affect the profitability of a bank, namely liquidity, credit risk and third party funds. A bank is an institution that acts as a financial intermediary between parties that have excess funds and those who lack funds. The performance of a bank can be assessed through the financial statements presented by Bank Indonesia by carrying out an analysis using financial ratios. This research was conducted on the financial statements of BPR Tangerang Regency for the period 2016-2019. This research has the theme "The Effect of Liquidity, Credit Risk and Third Party Funds on profitability at Rural Banks (BPR) in Tangerang Regency. To uncover the problems in this research, multiple linear regression analysis was used. Based on the test results simultaneously at the real level (α) = 5% through the F test it was found that the variables of liquidity, credit risk and third party funds have a significant effect on profitability at Rural Banks (BPR) in Tangerang Regency.

PENGARUH FAKTOR DEMOGRAFI, RISK TOLERANCE DAN OVERCONFIDENCE TERHADAP PENGAMBILAN KEPUTUSAN INVESTASI MAHASISWA DI KOTA PEKALONGAN

The purpose of this study was to obtain empirical evidence about the influence of demographic factors, risk tolerance and overconfidence on investment decision making with the object of research being students in Pekalongan City. This study uses quantitative data by taking a sample of 100 student respondents using purposive sampling technique. The distribution of questionnaires was chosen as the data collection method in this study. Multiple linear regression analysis, classical assumption test and hypothesis testing using SPSS 25 program were used as analytical tools in this study. The results of this study indicate that demographic factors, namely age, gender and monthly income have a positive but not significant effect on investment decision making, risk tolerance has a significant positive effect on investment decisions. On the other hand, overconfidence has a positive but not significant effect on investment decision making.

DAMPAK INSENTIF PPH PASAL 21 SAAT PANDEMI COVID19 TERHADAP TAKE HOME PAY DAN PELAPORAN SPT TAHUNAN

The purpose of this study is to determine the impact of incentives Income Tax Article 21 for the withholding and reporting of the Annual income Tax a Permanent Employee. This type of research is descriptive research with case study approach of research about the status of subject of the study with respect to a specific phase or typical of the whole personality. The data were obtained from dokumetansi i.e. data earnings a permanent employee, the calculation of Income Tax Article 21, and form 1721 A1. The Unit of analysis in this research was the individual as a lecturer at the University of Y included in the KLU taxpayers affected by the pandemic Covid19.Income tax Article 21 for the Period of January to March to dependents of employees, thereby reducing the magnitude of the Take Home Pay received. From April to December, employees with certain criteria were given an incentive of income Tax Article 21 by the Government and income Tax withheld by the employer was given simultaneously with the monthly income. With the tax incentives it can increase the Take Home Pay received. Article 21 income tax Borne by the Government received by the employee from the employer is not taken into account as income subject to taxation. Therefore, it must be reported in the tax return (SPT) Annual Personal Income Tax. But in this case the employer does not provide data to the employee about the amount of income Tax Article 21 Borne by the Government.

ANALISIS COMPETITIVE ADVANTAGE MELALUI PENDEKATAN RELATIONAL CAPITAL DAN SUPPLY CHAIN INTEGRATION

This research aims to examine the effect of relational capital to competitive advantage through supply chain integration. Research method in this study was explanatory research with a quantitative approach. This Research method used explanatory research with a quantitative approach. The object of this research was in four districts of East Java at Nganjuk, Kediri, Malang and Probolinggo which are centers of onion production that have the similar environmental conditions. The sampling method in this study used multistage proportional random sampling. There were 200 respondents as a sample of this research. Data analysis usedpath analysis method by software SPSS 23. The results showed that the relational capital has a positive but not significant effect on the supply chain integration and relational capital has a positive and significant effect on the competitive advantage

BUSINESS SUSTAINABILITY: HOW TO ENGAGE CUSTOMERS DURING THE PANDEMIC

It is a worldwide condition that corona virus spread at the end of 2019. The lockdown policy applied in most countries in the world as an effort to break the chain of spread of the virus, unfortunately, has a big impact on economics activities. The business must think hard in order to be able to sustain. Thus the writer wants to analyze a case in a language course in Surabaya to be able to survive and engage customers during the pandemic by using descriptive qualitative study with a case study. The strategy of new mindset and digital marketing is proved to be effective in making the course sustains during the pandemic of covid 19. The long distance and lockdown condition is no longer a matter since through digital marketing, the course is able to reach the public to be customers.

CAPITAL AND MARKET: BAGAIMANA MENINGKATKAN PRODUKSI “BIHUN KUNTUL”

Vermicelli is a type of food originating from China, vermicelli are white noodles made from processed rice flour. Kuntul vermicelli is a rice vermicelli produced by company Gizi Pangan Nusantara. There is an increasing demand for vermicelli but the production quantity is difficult to increase, this problem can be caused by several factors, therefore the researcher will explore the factors that can affect the production of Kuntul vermicelli. The purpose of this study is to determine the factors that can affect Kuntul vermicelli production to increase the quantity of Kuntul vermicelli that can be produced. Respondents in this study are vermicelli companies registered on the website of the ministry of industry. The number of samples used was 50 respondents. The research approach was carried out quantitatively by using exploratory factor analysis method. The data collection method used a questionnaire based on 4 variables which are thought to be factors that influence the production of Kuntul vermicelli. The results of this study indicate that there are 2 factors that are formed, namely factor 1 consists of personal capital and the amount of market demand while factor 2 consists of business condition after adding capital and raw material inventory.