JURNAL ULET (Utility, Earning and Tax) http://ejournal.stiejb.ac.id/index.php/jurnal-ulet <div style="text-align: justify;"><em><strong>JURNAL ULET (Utility, Earning and Tax)</strong> </em>merupakan jurnal ilmiah yang memuat hasil-hasil penelitian yang berhubungan dengan kajian dalam bidang keuangan dan perbankan. Jurnal Ulet diterbitkan oleh Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi STIE Jambatan Bulan Timika secara berkala dua kali dalam setahun, yakni pada bulan April dan Oktober.</div> Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan en-US JURNAL ULET (Utility, Earning and Tax) 2579-7336 ANALISIS PENILAIAN KINERJA KEUANGAN PADA KEDAI PLANEL http://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/118 <p><em>The purpose of this study is to know the financial performance of the kedai Planel in fulfilling all its obligations and its ability to generate profits. The research method used is descriptive method.&nbsp; Data collection in this research was carried out using observation, interview, and documentation techniques. Measurement of the liquidity level of Planel cafe used current ratio and cash ratio, for the level of solvency used Debt to total assets ratio and Debt to Equity Ratio, and then for measuring the level of profitability used Net Profit Margin, Return On Assets and Return On Equity.&nbsp; The results showed that the financial performance of Planel cafe based on the level of liquidity was classified as good, the level of solvency was very good and the level of profitability was quite good.</em></p> Uvi Alfianzyah Yahya Nusa ##submission.copyrightStatement## 2020-11-03 2020-11-03 4 2 1 15 ANALISIS MANAJEMEN PERSEDIAAN PADA CV FOKUS USAHA http://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/119 <p><em>This study aims to determine the optimal number of orders each time and the point of reordering Semen Tonasa 50 kg and Zinc 0.20 mm which should be done by CV Fokus Usaha.&nbsp; The method used is descriptive.&nbsp; The analytical instrument used is the Economic Order Quantity (EOQ) and Reorder Point (ROP) analysis. The results showed that: (1) The optimal order quantity for Semen Tonasa 50 kg is 428 sacks and for Zinc 0.20 mm is 8,311 pieces.&nbsp; (2) The reorder point can be made when the supply of Semen Tonasa 50 kg remains 70 sacks and Zinc 0.20 mm remains 2,805 pieces</em></p> Aprilia Tangkelayuk Daniel Nemba Dambe ##submission.copyrightStatement## 2020-11-03 2020-11-03 4 2 16 33 ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI UNTUK MENENTUKAN HARGA JUAL PADA PABRIK ROTI DWI JAYA http://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/120 <p><em>This study aims to analyze and calculate the cost of production of various flavors of sweet bread and determine the selling price for each production unit based on the mark up desired by the Dwi Jaya Bread Factory by using the full costing method and variable costing. This research is a descriptive study with data collection techniques using interview and documentation techniques.&nbsp; The results showed that there were differences in the results of the calculation of the cost of goods manufactured and the selling price between the variable costing and full costing methods.&nbsp; The cost of production generated by the variable costing method is IDR 1,146,940,000 with a selling price of IDR 1,300.&nbsp; Meanwhile, the cost of production generated by the full costing method is IDR 1.261.115.916 with a selling price of IDR 1,445.</em></p> Sufyanti Waruwu Longginus Gelatan ##submission.copyrightStatement## 2020-11-03 2020-11-03 4 2 34 49 ANALISIS PENGARUH MODAL KERJA TERHADAP KEMAMPULABAAN PADA TOKO MAZAYYA http://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/121 <p><em>To achieve the company’s goal, namely increasing firm value by maximizing profitability, there are various factors that affect the level of profitability.&nbsp; Therefore, this study aims to determine the effect value of cash turnover, accounts receivable turnover and inventory turnover on profitability at Mazayya’s Store during 2015-2018.This study uses an associative method to describe the influence relationship between variables with multiple linear regression analysis instruments.&nbsp; The research data were collected using observation, interview, and documentation techniques.&nbsp; The results showed that the variable cash turnover and accounts receivable turnover did not have a significant effect on profitability at Mazayya's Stores, while the inventory turnover variables had a significant effect on profitability at Mazayya's Stores.</em></p> Nur Fatma Ahmad Tomu ##submission.copyrightStatement## 2020-11-03 2020-11-03 4 2 50 64 ANALISIS STRATEGI PENGENDALIAN BIAYA OPERASIONAL DI GRAND MOZZA HOTEL TIMIKA (STUDI KASUS STANDARISASI BIAYA OPERASIONAL http://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/122 <p><em>This study aims to determine the existence of deviations from the budget towards the realization of operational costs at the Grand Mozza Timika Hotel.&nbsp; The method used in this research is descriptive method, which aims to collect budget and realization data in a period that has been completed.&nbsp; Data collection tools used in this research were interview and documentation methods, with data analysis instruments namely analysis of variance (difference) budget against realization. The results of this study indicate that the operational cost budget at each department of the Grand Mozza Timika Hotel produces a favorable and unfavorable difference.&nbsp; However, the overall total operational cost of Hotel Grand Mozza Timika in a period of 1 year shows a favorable difference.&nbsp; It can be proven that the budgeted cost is Rp10,180,676,012 and the realized cost is Rp. 8,086,809,702 has a cost variance of Rp. 2,093,866,311 with a value of 21%, which is very efficient.&nbsp; This means that the cost control strategy for the preparation of the Grand Mozza Timika Hotel operational cost budget has been running but has not functioned properly</em></p> Helviyan Mahendra Muh. Sabir ##submission.copyrightStatement## 2020-11-03 2020-11-03 4 2 65 83