JURNAL ULET (Utility, Earning and Tax)
type: channel
description: JURNAL ULET (Utility, Earning and Tax) 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.
publisher: Unit Pengelola dan Pengembangan Jurnal Ilmiah dan Informasi (UPPJII) STIE Jambatan Bulan
language: en
publication name: JURNAL ULET (Utility, Earning and Tax)
issn: 2579-7336
items: ANALISIS PENERAPAN AKUNTANSI ATAS PENGAKUAN PENDAPATAN JASA KONSTRUKSI PADA PT MUSTIKA GANDA UTAMA
items: ANALISIS EFEKTIFITAS ANGARAN DAN PENGELOLAAN BIAYA CAPAIAN SUSPEK PADA PROGRAM TB CEPAT KEUSKUPAN TIMIKA
items: ANALISIS EFEKTIVITAS PENGELOLAAN MODAL KERJA PADA CV BANNE PALANGI’
items: ANALISIS PERPUTARAN PIUTANG PADA PT BUSSAN AUTO FINANCE CABANG TIMIKA
items: ANALISIS TINGKAT PERPUTARAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA CV JARING MAS PAPUA
items: ANALISIS KINERJA KEUANGAN PADA TOKO NISA ELEKTRO
items: ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI TAHU DAN TEMPE PADA USAHA PAK SIGIT
items: ANALISIS KINJERA KEUANGAN PADA KIOS ABIL
items: ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI LOYALITAS NASABAH PADA PT BANK RAKYAT INDONESIA DAN PT BANK PAPUA KABUPATEN ASMAT
items: ANALISIS KINERJA KEUANGAN PADA MEBEL REZKY
items: ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (UMKM) DI KOTA TIMIKA
items: ANALISIS PENGELOLAAN PIUTANG USAHA PADA HOTEL SERAYU
items: ANALISIS PENENTUAN HARGA POKOK PRODUKSI AYAM BROILER PADA USAHA TERNAK LANGODAY FRESH CHICKEN
items: ANALISIS EFISIENSI BIAYA PRODUKSI KATERING PADA USAHA RUMAH MAKAN TERAS
items: ANALISIS KINERJA KEUANGAN PADA KIOS ANGGUN
items: Analisis Pengelolaan Persediaan Pada PT ABC
items: Analisis Harga Pokok Produksi dan Break Even Point Pada UD Niki Mawon
items: Analisis Kinerja Keuangan Menggunakan Analisis Arus Kas Pada Depot Air Minum Sangsa
items: Pengaruh Persepsi Kemudahan, Kepercayaan, Manfaat dan Risiko Terhadap Penggunaan BRI Mobile Pada PT Bank Rakyat Indonesia Di Kabupaten Mimika
items: Analisis Kinerja Keuangan Pada Lembaga Persekutuan Pelayanan Kristen Untuk Kesehatan Di Indonesia
items: Analisis Kinerja Keuangan Sekolah Dasar Fretigo
items: Analisis Struktur Modal Dengan Rasio Solvabilitas Pada PT Mustika Ratu Tbk
items: Analisis Kinerja Keuangan Pada Regina Collection’s Timika
items: Analisis Laporan Keuangan Sebagai Alat Untuk Mengukur Kinerja Keuangan Pada Koperasi Bhinneka Henggi Mas Fakfak
items: Penyusunan Laporan Keuangan Dan Analisis Kinerja Keuangan Pada Kios Mario
items: ANALISIS KINERJA FINANSIAL DAN NON FINANSIAL PADA ANEKA FOOD
items: MENGAPA KOPERASI TIDAK MENYUSUN LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI KOPERASI ?
items: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MASYARAKAT TIDAK MENGGUNAKAN PRODUK BANK SYARIAH (STUDI KASUS: BANK MUAMALAT KCP JAYAPURA-TIMIKA)
items: ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENENTUAN HARGA JUAL PADA PT PAPUA KARYA JAYA
items: ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MASYARAKAT DALAM MENGGUNAKAN LAYANAN E-BANKING PT BANK RAKYAT INDONESIA, Tbk

ANALISIS PENERAPAN AKUNTANSI ATAS PENGAKUAN PENDAPATAN JASA KONSTRUKSI PADA PT MUSTIKA GANDA UTAMA
type: item
description: In construction companies there are two methods of revenue recognition, namely the completed contract method and the percentage of completion method. The percentage of completion method has two approaches, namely the physical approach and the cost to cost approach. The purpose of this study is to determine the application of revenue recognition with the percentage of completion method in presenting financial statements at PT Mustika Ganda Utama. The analysis method used is a descriptive method that describes a situation objectively, so as to obtain a solution to a problem faced by the company. From the results of the study it is known that the company recognizes higher revenue or overstatement when compared to the cost-to-cost method. The cost-to-cost method presents financial statements reflecting the company's performance and in accordance with the matching principle and the principle of conservatism in presenting financial statements.
subject: Articles
  topic: section
subject: revenue recognition
  topic: keywords
subject: percentage of completion
  topic: keywords
subject: physical progress method
  topic: keywords
subject: cost to cost method
  topic: keywords
creator: Syarifa Syarifa
creator: Hizkia Rikcanto
rights: Copyright (c) 2025 JURNAL ULET (Utility, Earning and Tax)
date: 2025-05-01
publication date: 2025-05-01
starting page: 87
ending page: 110

ANALISIS EFEKTIFITAS ANGARAN DAN PENGELOLAAN BIAYA CAPAIAN SUSPEK PADA PROGRAM TB CEPAT KEUSKUPAN TIMIKA
type: item
description: This study aims to determine the cost effectiveness of the Mobile TB suspect achievement activities and financial reports in the Timika Diocese CEPAT Program in 2016. Before conducting the study, the author asked permission from the authorities in the finance department of the Timika Diocese CEPAT Program to access the required financial reports. After obtaining the data in the financial reports, the author then performed various calculations to test the effectiveness and compile financial reports in non-profit organizations, related to the Timika Diocese TB Cepat Program which is one of the organizations engaged in the social sector.
subject: Articles
  topic: section
subject: Effectiveness
  topic: keywords
subject: Budget Costs
  topic: keywords
subject: Non-profit Financial Reports
  topic: keywords
creator: Rini Novianti
creator: Rosdiana Rosdiana
rights: Copyright (c) 2025 JURNAL ULET (Utility, Earning and Tax)
date: 2025-05-01
publication date: 2025-05-01
starting page: 63
ending page: 86

ANALISIS EFEKTIVITAS PENGELOLAAN MODAL KERJA PADA CV BANNE PALANGI’
type: item
description: This study aims to determine the effectiveness of working capital management, accounts receivable management, inventory management, cash management, and cash conversion time calculation on CV Banne Palangi. This research is a descriptive research with data billing techniques using observation, interview, and documentation techniques. The data analysis instruments used in this study are sales analysis divided by current assets minus current debt, credit sales analysis divided by average cash, comparative analysis of receivables turnover divided by number of days in one year, COGS analysis divided by average inventory, sales analysis divided by average cash, and DSO plus DIO minus DPO. The results of the analysis on CV Banne Palangi show that working capital management is classified as very effective (2021) and effective (2022). Meanwhile, receivables management is classified as ineffective (2021) and less effective (2022). Inventory management was very effective in 2021 and 2022. Cash management was classified as ineffective in 2021 and 2022. As for the cash conversion cycle, it can be classified as less effective.
subject: Articles
  topic: section
subject: Working Capital
  topic: keywords
subject: Receivable, Inventory
  topic: keywords
subject: Cash
  topic: keywords
subject: Cash Conversion Cycle
  topic: keywords
creator: Diabel Datu Langi
creator: Daniel Nemba Dambe
rights: Copyright (c) 2025 JURNAL ULET (Utility, Earning and Tax)
date: 2025-05-01
publication date: 2025-05-01
starting page: 39
ending page: 62

ANALISIS PERPUTARAN PIUTANG PADA PT BUSSAN AUTO FINANCE CABANG TIMIKA
type: item
description: This study aims to determine the level of accounts receivable turnover of PT Bussan Auto Finance, Timika Branch, for the period 2013-2015. The study uses a quantitative descriptive approach because it aims to determine the condition of accounts receivable turnover of PT Bussan Auto Finance, Timika Branch. Data collection was carried out using documentation and literature study techniques. The results of the study indicate that the calculation of the ratio of PT Bussan Auto Finance has not changed significantly over the past 3 years, so it can be concluded that the level of accounts receivable turnover at PT Bussan Auto Finance, Timika Branch is considered good.
subject: Articles
  topic: section
subject: Sales
  topic: keywords
subject: accounts receivable
  topic: keywords
subject: average accounts receivable
  topic: keywords
subject: number of days and duration of collection
  topic: keywords
creator: Andi Suherman
creator: Ahmad Tomu
rights: Copyright (c) 2025 JURNAL ULET (Utility, Earning and Tax)
date: 2025-05-01
publication date: 2025-05-01
starting page: 22
ending page: 38

ANALISIS TINGKAT PERPUTARAN PIUTANG TERHADAP EFEKTIVITAS ARUS KAS PADA CV JARING MAS PAPUA
type: item
description: This study was conducted with the following objectives: (1) to determine whether the receivables turnover and average days of receivables collection at CV Jaring Mas Papua are classified as good. (2) to determine the effectiveness of receivables control on CV Jaring Mas Papua's cash flow is classified as effective. With this, the author uses a descriptive approach, namely the author wants to analyze the level of receivables turnover at CV Jaring Mas Papua on the effectiveness of its cash flow, the author uses primary data and secondary data, namely financial reports for two years, the tools used are the receivables turnover method, average days of receivables collection (average collection period), and cash conversion cycle. From the results of the study conducted at CV Jaring Mas Papua, the receivables turnover is classified as good for two years but the company should increase investment so that the company has sufficient cash to finance all company activities optimally.
subject: Articles
  topic: section
subject: Receivables turnover
  topic: keywords
subject: average collection period
  topic: keywords
subject: cash conversion cycle and effectiveness
  topic: keywords
creator: Afridhah Afridhah
creator: Nely Salu Padang
rights: Copyright (c) 2025 JURNAL ULET (Utility, Earning and Tax)
date: 2025-05-01
publication date: 2025-05-01
starting page: 1
ending page: 21

ANALISIS KINERJA KEUANGAN PADA TOKO NISA ELEKTRO
type: item
description: This study aims to see and determine the financial performance of Toko Nisa Elektro by using the level of activity ratios and profitability ratios. The research method used is descriptive method. The data collection techniques used are interviews and documentation. This study uses data analysis methods, namely activity ratios (Inventory Tuurnover, Working Capital Turnover, and Total Assets Turnover) and profitability ratios (Net Profit Margin, Return On Assets, and Return On Equity). Based on the results of the study, it is concluded that from the results of the analysis of the effectiveness of asset management, Toko Nisa Elektro is classified as poor because the performance of Toko Nisa Elektro is less effective in managing all of its assets and inventory, and from the results of the analysis of the ability to earn profits, Toko Nisa Elektro is classified as good in generating gross profit and net profit even though it has experienced ups and downs in profits in three periods, namely in 2020-2022. Based on the standard calculation of the financial performance of the profitability ratio, Toko Nisa Elektro has good performance to generate profits
subject: Articles
  topic: section
subject: Financial Performance
  topic: keywords
subject: Effectiveness
  topic: keywords
subject: Earnings
  topic: keywords
subject: Profitability Ratio
  topic: keywords
subject: Activity Ratio
  topic: keywords
creator: Julita Nopalin Entjaurau
creator: Nely Salu Padang
rights: Copyright (c) 2024 JURNAL ULET (Utility, Earning and Tax)
date: 2024-11-23
publication date: 2024-11-23
starting page: 124
ending page: 142

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI TAHU DAN TEMPE PADA USAHA PAK SIGIT
type: item
description: The purpose of this study is to calculate the Cost of Production of Tempeh and Tofu in Mr. Sigit's Business by calculating using the Full Costing method and finding out the level of profit using the Gross Profit Margin ratio analysis. The method used is a descriptive method by collecting data by means of interview and documentation techniques. The data analysis instruments used in this study are the Full Costing Method and Gross Profit Margin. The results of the analysis of the calculation of the cost of production using the Full Costing method for tempeh products amounted to Rp. 649,177,214,-. and for tofu products amounting to Rp. 342,654,711,-. The profit rate calculation uses a Gross Profit Margin ratio of 35%.
subject: Articles
  topic: section
subject: Cost of Production
  topic: keywords
subject: Full Costing
  topic: keywords
subject: Gross Profit Margin
  topic: keywords
creator: Pankrasia Sinta Bela
creator: Tuti Fitriani
rights: Copyright (c) 2024 JURNAL ULET (Utility, Earning and Tax)
date: 2024-11-23
publication date: 2024-11-23
starting page: 143
ending page: 160

ANALISIS KINJERA KEUANGAN PADA KIOS ABIL
type: item
description: The aim of this research is to analyze the financial performance of Kios Abil using financial ratio measures focusing on activity and profitability ratios. The method employed is descriptive with a quantitative approach, utilizing data collection techniques such as interviews and documentation. Data analysis entails examining the financial reports of Kios Abil for the years 2021 and 2022 through financial ratios. The findings indicate subpar performance in asset utilization, specifically in inventory turnover and asset turnover, for both years. However, regarding gross profit margin, the performance appears satisfactory, with a slight increase from 40% in 2021 to 42% in 2022. Conversely, net profit margin shows less satisfactory performance, improving marginally from 3% in 2021 to 4% in 2022. Furthermore, the return on assets reflects suboptimal performance, with respective net profit returns on assets of 1.5% in 2021 and 2.8% in 2022
subject: Articles
  topic: section
subject: Financial Performance, Activity Ratios, Profitability Ratios.
  topic: keywords
creator: Johanis Nifanngeljau
creator: Rodjil Gufron Kelerey
rights: Copyright (c) 2024 JURNAL ULET (Utility, Earning and Tax)
date: 2024-11-23
publication date: 2024-11-23
starting page: 161
ending page: 179

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI LOYALITAS NASABAH PADA PT BANK RAKYAT INDONESIA DAN PT BANK PAPUA KABUPATEN ASMAT
type: item
description: This study aims to find out the factors that affect customer loyalty, namely PT Bank Rakyat Indonesia and PT Bank Papua in Asmat Regency. The data collected in this study is qualitative data in the form of opinions/statements from PT Bank Rakyat Indonesia and PT Bank Papua in the form of questionnaires. The data analysis in this study used multiple linear regression. From the results of the analysis that has been carried out, it is found that the quality of service, trust and product quality are factors that affect customer loyalty, there are PT Bank Rakyat Indonesia and PT Bank Papua Asmat Regency. Thus, the most influential and significant factor is product trust and quality.
subject: Articles
  topic: section
subject: Quality, Service, Trust, Product and Loyalty
  topic: keywords
creator: Junet Jean Toisuta
creator: Ahmad Tomu
rights: Copyright (c) 2024 JURNAL ULET (Utility, Earning and Tax)
date: 2024-11-23
publication date: 2024-11-23
starting page: 110
ending page: 123

ANALISIS KINERJA KEUANGAN PADA MEBEL REZKY
type: item
description: The purpose of this study is to determine the financial performance of the Rezky Furniture Business by using financial ratio measuring tools in the form of profitability ratios and activity ratios. The method used is a descriptive method. Data collection techniques that was used were interview and documentation techniques. The data analysis carried out was an analysis of the financial reports of the Rezky Furniture Business for three periods using financial ratios. Based on the research results, it was concluded that in the aspect of making a profit, Rezky's Furniture Business has good financial performance and in the aspect of using its assets, Rezky's Furniture Business has good performance
subject: Articles
  topic: section
creator: Andy Sahetapy
creator: Longginus Gelatan
rights: Copyright (c) 2024 JURNAL ULET (Utility, Earning and Tax)
date: 2024-11-23
publication date: 2024-11-23
starting page: 90
ending page: 109

ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI PENGGUNAAN INFORMASI AKUNTANSI PADA USAHA MIKRO KECIL MENENGAH (UMKM) DI KOTA TIMIKA
type: item
description: This research aims to determine the factors that influence the use of accounting information in UMKM in Timika City. The data collected in this research is quantitative and qualitative data using questionnaire techniques. Data analysis in this study used SEM PLS analysis. From the results of the analysis that has been carried out, the research results show that habit variables, usefulness variables and business scale variables have a significant effect on the use of accounting information in UMKM. Meanwhile, the knowledge variable does not have a significant effect on the use of accounting information in UMKM in Timika City. Keywords: UMKM, Knowledge, Benefits, Business Scale, Habits and Use of Accounting Information
subject: Articles
  topic: section
subject: UMKM
  topic: keywords
subject: Knowledge
  topic: keywords
subject: Benefits
  topic: keywords
subject: Business Scale
  topic: keywords
subject: Habits and Use of Accounting Information
  topic: keywords
creator: Suryani Dinda Tarantein
creator: Ignasius Narew
rights: Copyright (c) 2024 JURNAL ULET (Utility, Earning and Tax)
date: 2024-04-30
publication date: 2024-04-30
starting page: 67
ending page: 89

ANALISIS PENGELOLAAN PIUTANG USAHA PADA HOTEL SERAYU
type: item
description: This research aims to determine the billing turnover rate, average billing collection days, and billing performance based on billing activities carried out by Hotel Serayu Timika. This research is descriptive research with data collection techniques using observation, interviews and documentation techniques. The data analysis instruments used in this research are analysis of the billing turnover rate, average billing collection days, arrears ratio and collection ratio. The results of the analysis show that the overall billing turnover rate at the Serayu Hotel can be said to be very effective, even though there was a decline in 2020, this can be proven by a significant increase in 2021. The average billing collection days can be said to be very efficient in collection activities. Hotel Serayu seen from the arrears ratio and collection ratio, it can be concluded that the collection activities at Hotel Serayu are not good enough.
subject: Articles
  topic: section
subject: Receivables
  topic: keywords
subject: management of receivables
  topic: keywords
creator: Gabryela Rante Lande
creator: Yunida Rompas
creator: Longginus Gelatan
rights: Copyright (c) 2024 JURNAL ULET (Utility, Earning and Tax)
date: 2024-04-30
publication date: 2024-04-30
starting page: 40
ending page: 53

ANALISIS PENENTUAN HARGA POKOK PRODUKSI AYAM BROILER PADA USAHA TERNAK LANGODAY FRESH CHICKEN
type: item
description: This research aims to determine the correct cost of production and selling price using full costing and cost-plus pricing methods. The method used is a descriptive method. This research obtained data in the form of transaction data for the 2020 period which was compiled into Langoday Fresh Chicken's financial reports. The results of Langoday Fresh Chicken's research show that the cost of production is IDR 41,744 and the correct selling price for each chicken is IDR 56,093.
subject: Articles
  topic: section
subject: Cost of Production
  topic: keywords
subject: Selling Price
  topic: keywords
subject: Full Costing
  topic: keywords
subject: Cost Plus Pricing
  topic: keywords
creator: Niken Niken
creator: Ahmad Tomu
rights: Copyright (c) 2024 JURNAL ULET (Utility, Earning and Tax)
date: 2024-04-30
publication date: 2024-04-30
starting page: 53
ending page: 66

ANALISIS EFISIENSI BIAYA PRODUKSI KATERING PADA USAHA RUMAH MAKAN TERAS
type: item
description: The purpose of this study was to determine the amount of production costs in catering production and to make production cost efficiency at Rumah Makan Teras in order to achieve the desired profit. This research is descriptive research. The data used is primary data collected through observation, interviews and documentation, and analyzed using target costing. The results of this study indicate that, the cost of goods produced for fresh chicken products produced at Rumah Makan Teras is Rp. 31,642,- and for fresh fish products Rp. 31,403,-. From the calculation of the cost of goods produced, the company is only able to generate a gross profit of 42% of the product selling price of Rp. 45,000 per serving, from this it has not reached the desired 50% gross profit, so it is necessary to make efficiency by applying target costing. The efficiency of catering production costs at Rumah Makan Teras with the application of target costing can be carried out on the production cost components, namely the raw material component and factory overhead costs. The component of raw material costs that can be streamlined is that the Cap Mawar brand rice is replaced with Pandan Sulawesi stamp rice with a savings of 9% and the Sania stamp cooking oil is replaced with Our Oil stamp cooking oil with a savings of 26% then for the factory overhead component can replace gas fuel by only using kerosene fuel, resulting in a savings of 35%. With the right efficiency steps, the Rumah Makan Teras business is able to achieve the desired profit of 50%.
subject: Articles
  topic: section
subject: Cost of Goods Manufactured
  topic: keywords
subject: Cost Target
  topic: keywords
subject: Efficiency
  topic: keywords
subject: Cost Components
  topic: keywords
creator: Dwi Umadi
creator: Tuti Fitriani
rights: Copyright (c) 2024 JURNAL ULET (Utility, Earning and Tax)
date: 2024-04-30
publication date: 2024-04-30
starting page: 16
ending page: 39

ANALISIS KINERJA KEUANGAN PADA KIOS ANGGUN
type: item
description: This research aims to determine Kios Anggun's ability to generate profits from sales, utilize its assets to generate profits, demand for assets and capital to generate profits. This research is descriptive research with data collection techniques using interview and documentation techniques. The data analysis instruments used in this research are profitability analysis, net profit margin, return on assets, return on equity. The results of the analysis show that the profits from total sales that occur in the category are not good. As shown by the net profit margin ratio in 2019-2021 of 7.23%, 3.68% and 4.45% respectively, the profit from the total assets owned is in the quite good category. As shown by the return on asset ratio in 2019-2021 of 8.83%, 5.47% and 6.71% respectively, the profit from the capital it owns is in the good category. This is shown by the return on equity ratio in 2019-2021 of 9.98%, 5.96% and 6.98%, respectively.
subject: Articles
  topic: section
subject: Net profit margin
  topic: keywords
subject: , return on assets
  topic: keywords
subject: return on equity
  topic: keywords
creator: Agustin Ria Clorarosa
creator: Rahmat Arapi
rights: Copyright (c) 2024 JURNAL ULET (Utility, Earning and Tax)
date: 2024-04-30
publication date: 2024-04-30
starting page: 1
ending page: 15

Analisis Pengelolaan Persediaan Pada PT ABC
type: item
description: The purpose of this study is to determine and analyze the management of partner cooking oil inventories applied by PT Irian Jaya Sehat, using descriptive research methods, and data collection techniques, namely interviews and documentation. To analyze inventory, the Economic Order Quantity (EOQ) method is used. The results showed that the inventory control implemented by PT Irian Jaya Sehat was not optimal because the company had run out of stock. PT Irian Jaya Sehat should try to apply the EOQ method in terms of inventory control so that the company can minimize inventory costs.
subject: Articles
  topic: section
subject: Persediaan
  topic: keywords
subject: EOQ
  topic: keywords
subject: Reorder Point
  topic: keywords
subject: Total Inventory Cost
  topic: keywords
creator: Deli Pasande
creator: Longginus Gelatan
rights: Copyright (c) 2023 JURNAL ULET (Utility, Earning and Tax)
date: 2023-05-03
publication date: 2023-05-03
starting page: 1
ending page: 29

Analisis Harga Pokok Produksi dan Break Even Point Pada UD Niki Mawon
type: item
description: The purpose of this study was to determine the cost of producing tempe, the break-even point, and the margin of safety for tempe production at UD Niki Mawon. The data collection technique used in this research is interview. The data analysis instrument used in this research is using the full costing method for calculating the cost of production, using the break-even point calculation method in units and in rupiah, and using the method of comparing planned sales with breakeven sales to obtain a margin of safety. The results of the research on the cost of production for small tempe products amounted to IDR 800,127,888 or IDR 882 per unit, boxed tempe was IDR 2,068,420,022 IDR 1,131 per unit, and large tempe was IDR 126,687,739 or Rp. 2,908 per unit. UD Niki Mawon will reach a break-even point if it sells 625,063 units of small tempe products or IDR 624,177,419, 702,243 units of boxed tempeh or IDR 1,054,178,223, and 7,385 large tempe products or IDR 29,544,357. UD Niki Mawon has a safety limit for small tempeh of 45%, boxed tempeh of 60%, and 90% of large tempeh.
subject: Articles
  topic: section
subject: Cost of Production
  topic: keywords
subject: Break Event Point
  topic: keywords
subject: Margin of Safety
  topic: keywords
creator: Revlin Lambang
creator: Daniel Nemba Dambe
rights: Copyright (c) 2023 JURNAL ULET (Utility, Earning and Tax)
date: 2023-10-30
publication date: 2023-10-30
starting page: 168
ending page: 185

Analisis Kinerja Keuangan Menggunakan Analisis Arus Kas Pada Depot Air Minum Sangsa
type: item
description: The purpose of this study was to determine the financial performance of the Depot Air Minum Sangsa based on cash flow analysis. This research uses descriptive research method. Data collection techniques in this study are interview and documentation techniques. Data analysis instruments in this study use the Cash Return on Sales Ratio, Cash Flow to Net Income Ratio, Cash Reinvestment Ratio. The results of this study show that the financial performance of Depot Air Minum Sangsa in converting every IDR of sales into cash is classified as good, the ability to convert every IDR of net profit into cash is classified as not good, the ability to invest and expand is classified as not good due to high prive. So that the overall performance of the Depot Air Minum Sangsa, seen from the analysis is classified not good.
subject: Articles
  topic: section
subject: Financial Performance
  topic: keywords
subject: Cash Flow
  topic: keywords
creator: Rantika Camila Bunga
creator: Tuti Fitriani
rights: Copyright (c) 2023 JURNAL ULET (Utility, Earning and Tax)
date: 2023-10-30
publication date: 2023-10-30
starting page: 154
ending page: 167

Pengaruh Persepsi Kemudahan, Kepercayaan, Manfaat dan Risiko Terhadap Penggunaan BRI Mobile Pada PT Bank Rakyat Indonesia Di Kabupaten Mimika
type: item
description: This study aims to determine the significance of the effect of percepcions of convenience, trust, benefits and risk on the use of BRI Mobile at PT Bank Rakyat Indonesia in Mimika Regency. The method used by research is the associative method. Data collection techniques carried out by research are observation techniques, documentation, and questionnaires. The analytical tool used in this research is SEM PLS. The result of this study indicate that convenience and trust have to no significant effect on using BRI Mobile at PT Bank Rakyat Indonesia in Mimika Regency, while the benefits and risk have a significant effect on using BRI Mobile at PT Bank Rakyat Indonesia in Mimika Regency.
subject: Articles
  topic: section
subject: Convenience
  topic: keywords
subject: Trust
  topic: keywords
subject: Benefits
  topic: keywords
subject: Risk
  topic: keywords
creator: Erina Oktavia Safitri
creator: Ignasius Narew
rights: Copyright (c) 2023 JURNAL ULET (Utility, Earning and Tax)
date: 2023-10-30
publication date: 2023-10-30
starting page: 118
ending page: 133

Analisis Kinerja Keuangan Pada Lembaga Persekutuan Pelayanan Kristen Untuk Kesehatan Di Indonesia
type: item
description: This study aims to determine the financial performance of Christian service associations for health in Indonesia/PELKESI from the aspects of revenue management efficiency, program activity management efficiency, non-program activity financing efficiency. This research is a descriptive research with data collection techniques through observation and documentation. Data analysis instruments use income efficiency ratios or fiscal performance, program activity ratios, non-program activity ratios. The results of the analysis show that PELKESI's financial performance from the aspect of income management results of the analysis is classified as poor, the lowest ratio analysis results occurred in 2017, namely 90%, from the aspect of program activity management efficiency it is classified as efficient, the highest ratio analysis results occurred in 2018 of 63% , and from the aspect of non-program financing it is classified as very efficient, the highest ratio analysis result was in 2017 of 79%.
subject: Articles
  topic: section
subject: Non Profit Organization
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Efficiency Ratio
  topic: keywords
creator: Grace Gloria
creator: Ahmad Tomu
rights: Copyright (c) 2023 JURNAL ULET (Utility, Earning and Tax)
date: 2023-10-30
publication date: 2023-10-30
starting page: 134
ending page: 153

Analisis Kinerja Keuangan Sekolah Dasar Fretigo
type: item
description: Penelitian ini bertujuan untuk mengetahui kinerja keuangan Sekolah Dasar Fretigo dilihat dari aspek Kinerja fiskal, dan Kinerja Efesiensi Program. Penelitian ini merupakan penelitian deskriptif dengan teknik pengumpulan data melalui wawancara dan dokumentasi. Instrumen analisis data menggunakan rasio organisasi nirlaba seperti Kinerja Fiskal, dan Kinerja Efesiensi Program. Hasil analisis menunjukkan kinerja keuangan Sekolah Dasar Fretigo dari kinerja fiskal pada rasio pendapatan terhadap total aset hasil analisis mengalami peningkatan pada tahun 2021 yaitu 26%, rasio total pendapatan terhadap total biaya mengalami penurunan di tahun 2021 sebesar 7% hasil analisis tergolong kurang baik. Sedangkan kinerja efesiensi program tergolong efesien, hasil analisis kinerja efesiensi program di tahun 2021 mengalami peningkatan sebesar 65%.
subject: Articles
  topic: section
subject: Kinerja Keuangan
  topic: keywords
subject: Kinerja Fiskal
  topic: keywords
subject: Kinerja Efesiensi Program
  topic: keywords
creator: Alfian Sibarani
creator: Longginus Gelatan
rights: Copyright (c) 2023 JURNAL ULET (Utility, Earning and Tax)
date: 2023-10-30
publication date: 2023-10-30
starting page: 100
ending page: 117

Analisis Struktur Modal Dengan Rasio Solvabilitas Pada PT Mustika Ratu Tbk
type: item
description: This research was conducted to determine the level of solvency of PT Mustika Ratu Tbk. The method used is descriptive method. Data collection techniques using documentation techniques, in this case researchers collect data in the form of company documents, literature studies, in this case researchers collect library sources related to research. The results of this study indicate that the solvency level of PT Mustika Ratu is classified as good where the solvency ratio which can be seen in the Debt to Equity Ratio is below 50% and the capital structure that provides a balance between risk and return so that the return on capital can be maximized which is characterized by more funding for company activities. financed by the company's capital rather than debt.
subject: Articles
  topic: section
subject: Capital Structure
  topic: keywords
subject: , Equity
  topic: keywords
subject: Debt
  topic: keywords
subject: Solvency
  topic: keywords
creator: Susianti Tuda
creator: Daniel Demba Dambe
rights: Copyright (c) 2023 JURNAL ULET (Utility, Earning and Tax)
date: 2023-05-03
publication date: 2023-05-03
starting page: 83
ending page: 100

Analisis Kinerja Keuangan Pada Regina Collection’s Timika
type: item
description: This study aims to determine the financial performance of Regina Collection's in 2019-2020 which is viewed based on activity and profitability as well as performance appraisal. Using descriptive research methods. The object of research is the financial performance of Regina Collection's. The type of data used in this study is a primary data source. The data collection technique in this study is the interview technique method. The results of this study show that Regina Collection's in terms of activities have not been able to manage its assets. This can be seen from the turnover of assets in 2019 as much as 0.58 times and in 2020 as much as 0.66 times. Then the activity is declared unhealthy. Meanwhile, based on profitability, it is viewed from the net profit margin in 2019 of 0.10 percent and in 2020 as much as 0.02 percent. In addition, Regina Collection's performance based on profitability in terms of Net Profit Margin performance has decreased because in 2020 there was a problem with the Covid19 pandemic so that profit before tax decreased.
subject: Articles
  topic: section
subject: Activity
  topic: keywords
subject: Profitability
  topic: keywords
subject: performance
  topic: keywords
creator: Eirene Merson Ramu
creator: Tuti Fitriani
rights: Copyright (c) 2023 JURNAL ULET (Utility, Earning and Tax)
date: 2023-05-03
publication date: 2023-05-03
starting page: 30
ending page: 44

Analisis Laporan Keuangan Sebagai Alat Untuk Mengukur Kinerja Keuangan Pada Koperasi Bhinneka Henggi Mas Fakfak
type: item
description: ABSTRACT This research was conducted with the aim of knowing the financial performance of the Bhinneka Henggi Mas Fakfak Cooperative for the last three years. The method used is descriptive method. This study obtained data in the form of transaction data, balance reports and remaining business results owned by the Bhinneka Henggi Mas Fakfak Cooperative. The results of the Bhinneka Henggi Mas Fakfak Cooperative study concluded that it had good financial performance from each measuring instrument used. This study uses a ratio formula consisting of profitability ratios and activity ratios. In the profitability ratio to analyze how much profit from the capital and assets owned by the Bhinneka Henggi Mas Fakfak Cooperative with several ratio indicators namely Net Profit Margin, Return on Assets and Return on Equity. While the activity ratio to measure how effective and efficient the performance of the Bhinneka Henggi Mas Fakfak Cooperative management is with the accounts receivable turnover ratio indicator.
subject: Articles
  topic: section
subject: Financial Performance
  topic: keywords
subject: Profitability
  topic: keywords
subject: Activity
  topic: keywords
creator: Frederico Richardo Kutanggas
creator: Ignasius Narew
rights: Copyright (c) 2023 JURNAL ULET (Utility, Earning and Tax)
date: 2023-05-03
publication date: 2023-05-03
starting page: 45
ending page: 95

Penyusunan Laporan Keuangan Dan Analisis Kinerja Keuangan Pada Kios Mario
type: item
description: This study aims to determine the financial performance of Kios Mario by using a measuring instrument ratio of activity, and profitability. The method used is descriptive method, which describes the condition of the Kios Mario's financial performance based on its profitability and this research obtains primary data in the form of transaction data and then compiled in the financial statements owned by Kios Mario, the analytical tool used is financial ratios. Data collection techniques are interviews, observation, documentation. The data analysis instruments are assessing the effectiveness of asset use with the formula of Total Assets Turnover, Working Capital Turnover and assessing the profitability of Kiosk Mario with the formula of Return On Assets, Return On Equity. This study obtained data in the form of transaction data compiled by the financial statements owned by Kios Mario. The results of the research concluded that Kios Mario has good financial performance from each measuring instrument used.
subject: Articles
  topic: section
subject: Financial Performance
  topic: keywords
subject: Activity Ratio
  topic: keywords
subject: Profitability Ratio
  topic: keywords
creator: Ignasia Inayati Iku
creator: Ahmad Tomu
rights: Copyright (c) 2023 JURNAL ULET (Utility, Earning and Tax)
date: 2023-05-03
publication date: 2023-05-03
starting page: 60
ending page: 82

ANALISIS KINERJA FINANSIAL DAN NON FINANSIAL PADA ANEKA FOOD
type: item
description: This study aims to determine the non-financial and financial performance of the Aneka Food. The method used is descriptive method. This analysis begins by collecting data from the Aneka Food, then processing the data that has been collected by analyzing the company's performance using the balance scorecard method. The results of this study indicate that the non-financial performance of the Aneka Food is classified as poor, while the financial performance of the Aneka Food is classified as good.
subject: Articles
  topic: section
subject: Non-financial Performance
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Balance Scorecard
  topic: keywords
creator: Marlin Domi Taruk Lembang
creator: Longginus Gelatan
rights: Copyright (c) 2022 JURNAL ULET (Utility, Earning and Tax)
date: 2022-06-16
publication date: 2022-06-16
starting page: 34
ending page: 57

MENGAPA KOPERASI TIDAK MENYUSUN LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI KOPERASI ?
type: item
description: The purpose of this study was to analyze the effect of accounting understanding, level of education and supervision on the preparation of financial statements. The method used is the associative method. The type of data used is quantitative data and comes from primary sources. The analytical tool used in this research is multiple linear regression. The results showed that. understanding of accounting has a significant effect on the preparation of financial statements. The poor understanding of accounting causes most cooperatives in Mimika Regency not to prepare financial reports according to cooperative accounting standards. The level of education has a significant effect on the preparation of financial statements. The level of education and training causes most cooperatives in Mimika Regency not to prepare financial reports according to cooperative accounting standards. Cooperative supervision has a significant effect on the preparation of financial statements. The low supervision of cooperatives from both internal and external causes most cooperatives in Mimika Regency not to prepare financial reports according to cooperative accounting standards.
subject: Articles
  topic: section
creator: Longginus Gelatan
rights: Copyright (c) 2022 JURNAL ULET (Utility, Earning and Tax)
date: 2022-10-29
publication date: 2022-10-29
starting page: 145
ending page: 155

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN MASYARAKAT TIDAK MENGGUNAKAN PRODUK BANK SYARIAH (STUDI KASUS: BANK MUAMALAT KCP JAYAPURA-TIMIKA)
type: item
description: Tujuan dari penelitian ini adalah untuk mengetahui keputusan masyarakat tidak menggunakan produk bank syariah. Metode yang digunakan adalah metode asosiatif. Jenis data yang digunakan adalah kualitatif dan kuantitatif,dan data responden yang digunakan sebanyak 200 responden. Alat analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil analisis data menunjukkan bahwa pengetahuan produk tidak berpengaruh signifikan terhadap keputusan masyarakat tidak menggunakan produk bank syariah, sedangkan lokasi dan jaringan kantor berpengaruh terhadap keputusan masyarakat tidak menggunakan produk bank syariah. Kata Kunci : Bank Syariah, Pengetahuan Produk, Lokasi dan Jaringan Kantor, Keputusan Masyarakat.
subject: Articles
  topic: section
subject: Bank Syariah
  topic: subjects
subject: Pengetahuan Produk
  topic: subjects
subject: Lokasi Dan Jaringan Kantor
  topic: subjects
subject: Keputusan Masyarakat
  topic: subjects
creator: Indriany Elim
creator: Tuti Fitriani
rights: Copyright (c) 2022 JURNAL ULET (Utility, Earning and Tax)
date: 2022-10-29
publication date: 2022-10-29
starting page: 156
ending page: 179

ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI SEBAGAI DASAR PENENTUAN HARGA JUAL PADA PT PAPUA KARYA JAYA
type: item
description: This study aims to analyze and calculate the cost of production of paving blocks and determine the selling price of paving blocks at PT Papua Karya Jaya. Data collection techniques in this study are observation, interview and documentation techniques. The data analysis instrument in this research uses the full costing method to calculate the cost of production and the cost plus pricing method to calculate the selling price. This research is a descriptive research. The results of this study indicate that the cost of production using the full costing method is Rp. 893,465,787 with a selling price per unit of Rp. 4,632.
subject: Articles
  topic: section
creator: Daniel Nemba Dambe
creator: Jasi Okta Filan
rights: Copyright (c) 2022 JURNAL ULET (Utility, Earning and Tax)
date: 2022-10-29
publication date: 2022-10-29
starting page: 110
ending page: 124

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MASYARAKAT DALAM MENGGUNAKAN LAYANAN E-BANKING PT BANK RAKYAT INDONESIA, Tbk
type: item
description: This study aims to determine: The effect of knowledge, trust and usefulness on interest in using E-banking PT Bank Rakyat Indonesia, Tbk. This research includes associative research with a sample of 100 respondents. Analysis of the data used to test the hypothesis is to use multiple linear regression analysis techniques. The results showed that (1) Knowledge had a positive and significant effect on interest in using E-banking. (2) Trust has a positive and significant effect on interest in using E-banking. (3) The usefulness has a positive and significant effect on the interest in using E-banking. (4) Knowledge, Trust and Benefit together have a positive and significant effect on interest in using E-banking PT Bank Rakyat Indonesia, Tbk
subject: Articles
  topic: section
creator: Ignasius Narew
creator: Irmawati Irmawati
rights: Copyright (c) 2022 JURNAL ULET (Utility, Earning and Tax)
date: 2022-10-29
publication date: 2022-10-29
starting page: 125
ending page: 144