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Zaky Raihan; Karim Karim; Novita Rahmasari; Darul Arqom; Fitri Raya

Jurnal Riset dan Publikasi Ilmu Ekonomi 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The definition of price is the value of goods which is determined or expressed in terms of money or the amount of money or other equivalent means of exchange, which must be paid for goods or services, at a certain time and in a certain market. The price level attached to the product describes the quality of the product. Meanwhile, price discrimination is a term used in international trade, referred to as a trade practice carried out by exporters by selling every commodity on the international market at a price that is less than the appropriate value or can be said to be lower than the price of the goods in their own country, which is considered unfair because can damage the market and harm competing producers in the importing country. Among the activities of entrepreneurs that usually do not favor competition is price discrimination. This situation describes a situation where sellers provide different prices for their products with the same quality and quantity to two or more sellers, or provide unequal prices to buyers or consumers in the form of inappropriate inventory, or take action by setting a pricing strategy. to gain advantages for more profitable consumers.

Puspa Indah Sari Pohan; Azhari Akmal Tarigan

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The focus of this research is, 1) how business management at CV Antique Production to improve consumer satisfaction in the Islamic Perspective of Islam. 2) What are the constraints on printing business management at CV Antique Production in improving consumer satisfaction in the Islamic Emergency Perspective. 3) What are the solutions of the constraints on printing business management on CV antique production in improving consumer satisfaction in the Islamic Emergency Perspective. This research uses descriptive approach with the type of qualitative research. The data source obtained is primary and secondary data. Data collection techniques with observation, interview and documentation. Data analysis techniques use data reduction, data presentation, and concludes. This research is the management of printing business done by CV. Antique Production To improve consumer satisfaction in the Islamic economic perspective is to implement management functions or management in Islam well. The management function consists of: the implementation (planning), organizing), implementation (actuating), and control (controlling). Constraint business management facing by CV. Antique Production To improve consumer satisfaction include internal constraints that is lack of employees when many demand and delay of product raw material supplies, and external constraints are of unclear consumers with product details of the product and competitor or competitors. Solutions to overcome constraints on printing business management by CV. Antique Production To improve consumer satisfaction includes the solution of internal constraints that adds employees with freelance systems, adding more than one supplyer and check periodically inventory of product raw materials while solutions for external constraints are providing conservation sessions of the booking and consuming businesses by opening product gallery and developing its employee skills.

Heru Winarno; Syahrul M Dhani

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Inventory is an important factor in carrying out a production. Many companies experience problems in terms of inventory control, one example is inventory scarcity. The purpose of this study is to optimize the need for goods so that the company will not experience problems with inventory shortages or inventory buildup. This study uses  the Min-Max method  by collecting data in the form of inventory of goods needs, ordering costs, and storage costs. The result of this study  is that the safety stock value  of 80,887-tons is useful for protecting and anticipating inventory shortages, so companies must be on guard when they are at that value. Then, the Reorder Point value was obtained at 108,165 tons. Furthermore, the value of the Minimum Inventory  is 269,879-tons and the Maximum Inventory is  378,044-tons so that companies are not recommended to have more inventory than that value.    

Himmatul Aliyah Rosydi; Firra Rosariawari

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2023 International Forum of Researchers and Lecturers

Along with the current developments, electricity has become a basic need that must be required. With population growth, economic development, and an increase in various activities and the use of facilities that require electricity, the use of electrical energy will continue to increase even in the use of lights as lighting in offices. The expected purpose of this study is to examine the efficiency of energy use as office lighting for one of the fertilizer industries before and after using LED lights, as well as analyze the costs incurred and the economic value obtained from the use of LED lamps. In this study, several data are needed, such as building plan data, inventory of the types of lamps used, electrical energy consumption, and the price of electricity consumption per kWh through the calculation method. The difference in costs incurred for the use of non-LED lamps into LED lamps is IDR 580,931.14 in the 1st-floor office building in one of the fertilizer industries and IDR 319,747.56 in the 2nd-floor office building in one of the fertilizer industries. Based on this, the difference in costs incurred is very large, so the use of LED lamps is the main alternative in saving energy and costs. Therefore, it is important to conduct studies and research on the impact that can be caused by the use of LED lights on energy consumption and electricity cost efficiency in the company.    

Heru Winarno; Denny Kurnia; Muhammad Fahmi

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Mitsubishi Chemical Indonesia is a producer of Purify Terepthalic Acid (PTA) in Indonesia with an important role in meeting the primary needs of the Indonesian population by managing raw materials to produce purified terepthalic acid. Purified terepthalic acid is the main raw material for polyester fiber. The problem that occurs is the phenomenon of the bullwhip effect, namely the occurrence of fluctuations between orders and demand which results in a shortage of raw materials or low inventory which can cause production to stop. So the purpose of this study is to calculate the value of the bullwhip effect, determine the causes of the bullwhip effect, and determine solutions to reduce the bullwhip effect. This study begins by calculating the value of the bullwhip effect at the two echelons. The method used in this research is FMEA. The results of this study are the value of the bullwhip effect at echelon 1 (suppliers and PPIC) = 1.27 and echelon 2 (PPIC and distributors) = 0.93. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable. This value indicates the occurrence of a bullwhip effect in echelon 1 while echelon 2 does not indicate the occurrence of a bullwhip effect. The dominant causes of the bullwhip effect are market competition, rising material prices, demand forecasting that is not close to accurate and the number of orders for raw materials in large quantities. The proposed improvement is to collaborate with suppliers and customers to get guaranteed orders and demand that are fixed and sustainable.      

Yunarti Elisabeth Sunaryo; Endang Sri utami

JURNAL KABAR MASYARAKAT 2023 Institut Teknologi dan Bisnis Semarang

This service aims to help prepare financial reports based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) at Pet Shop Bisopo Candi and Pet Shop Bisopo Kalasan. The research method used is quantitative descriptive. The information obtained is in the form of income and expenditure record documents available for the two MSMEs that have been recorded. Both MSMEs have not been able to prepare financial reports in accordance with SAK EMKM because they do not have an economic background. MSMEs only make daily sales reports and inventory entry reports manually. The aim of this service is to assist MSMEs in preparing financial reports in accordance with SAK EMKM. These two businesses are a group of micro MSMEs. These 2 businesses operate in the field of animal care, animal feed and accessories. In this service, the author carried out previous training methods and provided assistance in preparing financial reports. The author conducted interviews and counseling. The results of this service are in the form of financial reports that have been prepared in accordance with SAK EMKM.

Riyana Eka Sapitri; Dirvi Surya Abbas; Sriyanto, Sriyanto

Jurnal Kendali Akuntansi 2023 International Forum of Researchers and Lecturers

The purpose of this study was to determine the effect of intellectual capital, inventory turnover and profitability on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX). The research time period used is 5 years, namely the period 2017 - 2021. The population of this study includes all mining sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. The sampling technique in the study used purposive sampling technique. Based on the predetermined criteria, 13 companies were obtained. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analysis method used is panel data logistic regression analysis. The results showed that intellectual capital and inventory turnover had no effect on financial distress. While profitability has a significant negative effect on financial distress, and intellectual capital, inventory turnover and profitability jointly affect financial distress.  

Nurafifah Nurafifah; Dirvi Surya Abbas; Saleman Hardi Yahawi

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2023 Pusat Riset dan Inovasi Nasional

The purpose of this study is to determine the effect of Inventory Intensity and Capital Intensity Ratio on Tax Management in Manufacturing Companies in the Consumer Goods Industry Sector for the period 2018-2021. The population of this study includes all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 11 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis. The results showed that Inventory Intensity did not affect tax management. Capital Intensity Ratio has a positive effect on tax management. Inventory Intensity and Capital Intensity Ratio together have an effect on Tax Management.  

Tasia Maidi Saputri; Imelda Raudati; Pradita Eko Prasetyo Utomo; Ulfa Khaira

Jurnal Sistem Informasi dan Ilmu Komputer 2023 International Forum of Researchers and Lecturers

This article aims to optimize the profit of seblak business through the application of Simplex method in linear program. Seblak is a popular business today with a wide variety of toppings such as meatballs, sausages, noodles, feet and many more, but efficient production planning and resource allocation can be challenging. In calculating this profit optimization, we use the Simplex method to identify production combinations that can generate maximum profit by considering various constraints related to raw materials, processing time, production costs to product selling prices. The result is expected to help seblak business owners in making smarter decisions regarding production, inventory, and pricing strategies, thus improving their business profitability.

Srimelin Dahyuni; Jemi Pabisangan Tahirs; Mince Batara

Jurnal Ekonomi dan Keuangan 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Based on the aim of this research is to find out the comparison of full costing methods and variable costing in determining the cost of production for woven fabric business in Lembang Kolesawangan, Malimbong Balepe district, Tana Toraja Regency. This type of research uses quantitative descriptive data obtained through interviews, observation and documentation. Furthermore,analyzing the data by comparing the full costing  method dan variable costing. The results show the by calculating using the full method and variabel costing, where full costing obtains a higher value, namely Rp.2.671.000 because the full costing method takes into accound all the elements  of cosct, both fixed and variable. Compared to variabel costing, you only get a value of Rp,2.191.925 because variabel costing is only variable costs that are included in inventory and cost of good sold.

Puput Mulyono; Singgih Purnomo

Jurnal Manajemen Kreatif dan Inovasi 2023 International Forum of Researchers and Lecturers

The purpose of this study was to investigate how dhikr therapy can lessen psychopathological symptoms. Eighteen hypertension patients in all were chosen as volunteers and divided into two groups: experimental and control. While the control group (n = 9) was placed on a waiting list, the experimental group (n = 9) received the therapy. The Brief Symptoms Inventory (BSI), which measures psychopathological symptoms before therapy (pretest), after therapy (posttest), and during a two-week follow-up test, was administered to all participants. With Z = -3.339 and p = 0.000, data analysis using the Mann-Whitney U revealed a significant decrease in symptoms. The findings confirmed the theory that psychopathological symptoms were alleviated by dhikr treatment. This study concluded that spiritual therapy plays a significant influence in lowering psychological symptoms.

Rotua Ignasia Saragih; Tri Andri Hutapea

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2023 Pusat riset dan Inovasi Nasional

Inventory control is very important for companies because without proper inventory control the company will experience problems in meeting consumer needs both in the form of goods and services produced by the company. RSUD Dr. Pirngadi is one of the companies that uses conventional methods to calculate the total cost of inventory so that the costs incurred both for ordering syringes and storage costs are still high, therefore it is necessary to control the inventory of syringes which aims to minimise inventory costs so that company goals can be achieved. In solving the problem of controlling inventory costs to minimise total inventory costs, namely using robust optimisation. Robust optimisation is an optimisation model that contains uncertainty data to obtain the right solution using linear program solving. The results of research at the RSUD Dr. Pirngadi obtained the total cost of inventory according to company policy for the use of 3 mL Terumo syringes is Rp.426,104,665 while the robust optimisation method is Rp.319,647,106 so it can be concluded that by applying the robust optimisation method to the company can save inventory costs of Rp.106,987,599 or 25%.  Furthermore, the total inventory cost of using a 5 mL Terumo syringe according to company policy is Rp.208,402,454 while the robust optimisation method is Rp.166,608,139 so it can be concluded that by applying the robust optimisation method to the company can save inventory costs of Rp.41,794,315 or 20%.

Renata Hany; Nerli Khairani

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2023 Pusat riset dan Inovasi Nasional

Pematangsiantar City Army Hospital is one of the state-owned health facilities that provides booster vaccination services with 4 types of booster vaccines available, namely sinovac, astrazeneca, pfizer and moderna. The uncertain level of demand for booster vaccines causes the Pematangsiantar City Army Hospital to require booster vaccine inventory policy planning using the continuous review (s,S) method to prevent overstock which results in considerable cost expenditures. From the calculation of booster vaccine inventory control using the continuous review method (s,S), it is obtained that the total inventory cost has a significant percentage change. For the type of sinovac, the percentage change in total inventory costs reaches 92% of the total inventory costs in the existing conditions, for astrazeneca reaches 58% of the total inventory costs in the existing conditions, for pfizer reaches 60% of the total inventory costs in the existing conditions, and for moderna reaches 95% of the total inventory costs in the existing conditions. The results of the calculation of the total cost of inventory with continuous review (s,S) can provide a decrease in costs incurred by the Pematangsiantar City Army Hospital. This is because the continuous review (s,S) inventory policy minimises the cost of vaccine shortages which are quite costly.

Mutia Irhamni; Tengku Syarfina

Prosody in the Minang Kabau language in this study was studied with 5 words, to find formants, frequency, intensity. They are /saruang/, /urang, /goreang/, /putiah/, /karajo/. The results show that the dominance of the predominant vowel is very high in these words. The words were also studied with frequency, intonation and duration to find the sound contour statistically. The results of the study are displayed through diagrams tables and explanations to understand the characteristics of sound, improve language learning ability. The earlier formant diagram shows the position of the tongue, with F3 representing the rear position, F2 representing the middle, and F1 representing the peak of the vowel (Predominant). The research method is the use of the Praat instrument to discuss the recorded and analyzed sounds. Minang Kabau, also known as Minang, has some phonetic peculiarities that distinguish it from other languages. Its broad vowel system, which comprises seven or eight vowels depending on dialectal variety, is one unique feature. Among these vowels are five monophthongs (/i, e, a, o, u/) and two or three diphthongs (/ai, au/, and maybe /oi/). Apart from this, there are vowel length distinctions in Minang Kabau, with both long and short vowels conceivable. In addition, the language has a consonant phoneme inventory that includes voiceless stops (/p, t, k/) and voiced stops (/b, d, g/), as well as a variety of other consonants.

Habib Indraswara; Hanna Kamillah Suwarna

Jurnal Riset Rumpun Ilmu Tanaman 2023 Pusat riset dan Inovasi Nasional

Invasive plants are plants that can reproduce quickly and can pose a threat to biodiversity. An inventory was carried out to determine the types of invasive plants in the Cipadung Permai complex, Cibiru District, Bandung City. Inventory was carried out using a purposive sampling method combined with area exploration. Recording and identification based on relevant sources is carried out. From the results of observations, 14 species from 12 different families were found. Some of the invasive plants found were used by residents as ornamental plants.

Defina Ramadhani; Christian Wiradendi Wolor; Marsofiyati Marsofiyati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Management of facilities and infrastructure is one of the factors affecting success in a company. One is to support the company's operational activities. The purpose of this study was to find out the management of infrastructure in one of the companies engaged in food and beverage. The research results show that the company has carried out management by doing the planning, procurement, maintenance, inventory, and removal of infrastructure. However, not all infrastructure is in an optimal state. This can be seen from the manual use of the machine and the leaky air conditioning due to the lack of regular maintenance. This study used qualitative methods using data collection techniques, namely observation, interviews, and prior literature, and using purposive sampling techniques. 

Muhamad Sidik; Hendri Rasminto

JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI (JITI) 2023 CV. ALIM'SPUBLISHING

Technology currently plays an important role for a company. The implementation of information systems in companies is very popular because performance activities will run well, including the ease of data processing. In this case the company that wants information technology is PT. Arrgo Surya Abadi. The inventory system used at PT. Arrgo Surya Abadi still uses notes in the form of spreadsheets which are summarized every day, making it prone to errors in planning raw material needs, and it is difficult to control the use of production raw materials such as dyes. From this phenomenon, of course, a capable raw material planning information system is needed to process data and create raw material reports automatically. The aim of this research is to provide report data regarding the amount and time of raw materials procured to smooth production activities. The method used in this research is Material Requirement Planning (MRP). The results of this research conclude that with the existence of a computerized system at PT. Arrgo Surya Abadi can assist the production process related to procuring the right materials, in efficient quantities and time.

Muhamad Sidik; Hendri Rasminto

JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI (JITI) 2023 CV. ALIM'SPUBLISHING

Technology currently plays an important role for a company. The implementation of information systems in companies is very popular because performance activities will run well, including the ease of data processing. In this case the company that wants information technology is PT. Arrgo Surya Abadi. The inventory system used at PT. Arrgo Surya Abadi still uses notes in the form of spreadsheets which are summarized every day, making it prone to errors in planning raw material needs, and it is difficult to control the use of production raw materials such as dyes. From this phenomenon, of course, a capable raw material planning information system is needed to process data and create raw material reports automatically. The aim of this research is to provide report data regarding the amount and time of raw materials procured to smooth production activities. The method used in this research is Material Requirement Planning (MRP). The results of this research conclude that with the existence of a computerized system at PT. Arrgo Surya Abadi can assist the production process related to procuring the right materials, in efficient quantities and time.

Rizky Ridayani; Pra Gemini; Fausiah Fausiah

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The aim of this research is to determine the relationship between Inventory Turnover and Receivables Turnover on Cooperative Profitability Levels. The research method used in this research is the comparative analysis method. The sample used in this research used a purposive sampling method, namely financial reports in the form of balance sheets and profits/losses of KPN Nur Afiah RSUP Wahidin Sudirohusodo Makassar for the period 2020-2022. Net Profit Margin (NPM) is an analysis in this research to show that Inventory Turnover and Receivables Turnover on Profitability Levels have a very big influence. Furthermore, Inventory Turnover describes how much current assets turn into cash, likewise, Receivables Turnover describes how much current assets turn into cash. Meanwhile, profitability describes how big a cooperative or company's ability is to generate profits.

Arif Muhnidin

Jurnal Nusantara Berbakti 2023 Universitas Kristen Indonesia Toraja

Technological advances are increasingly rapidly encouraging MSMEs to evolve in digital marketing. There are still many MSMEs in Sait Buttu Saribu village that have not fully utilized existing social media. The lack of knowledge and expertise regarding digital marketing makes the use of digital marketing still limited. provide an overview of clear sales financial governance such as how much profit or loss is earned or inventory. This socialization activity was held at the Sait Buttu Saribu village hall. This activity began with the presentation of material on digital marketing and simple Buku Warung. Then the committee accompanied the participants regarding filling out the cash book application format. After that, a question and answer session was held. The socialization activities went well and were full of enthusiasm as evidenced by the communicativeness of the MSME participants in terms of asking questions about the material that had been presented and sharing with each other about the MSME businesses being run.