This study aimed to analyze the influence of self-control, gender, and income on personal financial management Universitas Negeri Surabaya Post Graduate student either partially or simultaneously. Research conducted a quantitative study. The population in this study are Post Graduate students of Universitas Negeri Surabaya in 2014 as many as 910 with a total sample of 278 students consisting of 128 male students and 150 female students. Methods of data analysis using multiple linear regression analysis technique. The results showed that partially self-control and earnings significantly influence personal financial management of Post Graduate student Universitas Negeri Surabaya, while gender has no influence on personal financial management of Post Graduate student Universitas Negeri Surabaya. Simultaneously self-control, gender, and income significantly influence personal financial management of Post Graduate student Universitas Negeri Surabaya
Entering the current 4.0 industrial revolution occurred so rapidly technological developments in various sectors of life, including in the financial sector. Technological developments that occurred in the financial sector is slowly changing the financial industry into the digital age. There has been a shift of financial institutions that are now beginning to shift towards technology-based financial institutions. One of the advances in the current financial field adaptation Fintech (Financial Technology). The increasing presence of Fintech expected the Government to boost financial inclusion. Financial inclusion is a person’s ability to accessvarious financial products that are affordable and fit the needs. The purpose of making this article is to describe Contributions Fintech in Improving Public Financial Inclusion in the Industrial Age 4.0. This journal writing using a descriptive approach through the study of literature. In conclusion, the development of digital technology is included in the financial industry, it can’t be stopped development. Through technology financial (fintech), all forms of transactions to be faster, easier, more efficient at the same time, without the need to do face to face, it will make a positive contribution to the improvement of public financial inclusion in the digital era. The affordability of access to finance for the whole society will enhance financial inclusion so that the community can help drive the economy of the State.
Penelitian ini bertujuan untuk menganalisis kesesuaian penetapan harga pokok pesanan CV. Tirto Arum Banyuwangi. Jenis penelitian ini merupakan penelitian deskriptif evaluatif. Penentuan lokasi dalam penelitian ini menggunakan metode purposive area yaitu di CV. Tirto Arum Banyuwangi. Metode pengumpulan data menggunakan dokumen dan wawancara. Teknik analisis data yaitu deskriptif evaluatif yaitu dengan membandingkan penetapan harga pokok pesanan pada CV. Tirto Arum dengan standar penetapan harga pokok pesanan menurut teori akuntansi biaya ditinjau dari beberapa komponen yaitu biaya bahan baku, biaya tenaga kerja, dan biaya overhead pabrik. Hasil penelitian menunjukkan bahwa evaluasi penetapan harga pokok pesanan nota pada CV. Tirto Arum sudah sesuai dengan standar penetapan harga pokok pesanan menurut teori akuntansi biaya ditinjau dari beberapa komponen yaitu biaya bahan baku dan biaya tenaga kerja. Namun, terdapat satu komponen yang kurang sesuai yaitu biaya overhead pabrik, hal ini disebabkan karena CV. Tirto Arum hanya membebankan unsur biaya overhead pabrik berupa biaya bahan penolong saja. Unsur-unsur biaya overhead pabrik yang lain seperti biaya tenaga kerja tidak langsung, biaya listrik dan air, biaya telepon, biaya BBM, biaya depresiasi gedung pabrik, biaya depresiasi mesin offset, biaya depresiasi komputer, dan biaya lain-lain tidak ikut dibebankan. Selain itu, CV. Tirto Arum tidak menghitung taksiran biaya overhead pabrik dan tidak menentukan basis alokasi tertentu, sehingga tidak bisa menetapkan tarif biaya overhead pabrik. Kata Kunci: Evaluatif; harga pokok pesanan; biaya bahan baku; biaya tenaga kerja; biaya overhead pabrik; akuntansi biaya Analysis of the price of principal production based on method of cost of goods
The design of the RPP in the “Merdeka Belajar” program simplifies the making of lesson plans on one sheet. The three core components of the lesson plan are learning objectives, learning activities, and assessments. Therefore, it is necessary to immediately take concrete and innovative steps be able to produce an innovative RPP that can implement the true and complete "Merdeka Belajar" program. The purpose of this activity is to provide an understanding of the design of the lesson plans in the "Merdeka Belajar" program, by chang the technique of preparing the lesson plans which so far have been made in sheets into one sheet. The method in this activity is the lecture method and online demonstration. Community Service Activities with the theme Designing Innovative Lesson Plans in the Independent Learning Program at the Social Studies MGMP of Junior High Schools in Jember Regency had a positive impact. Social Studies teachers have become more aware of the Innovative RPP for independent learning launched by the Minister of Education and Culture
Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan dengan menggunakan Du Pont System pada PT. Mayora Indah, Tbk periode 2016-2020. Pengumpulan data dilakukan dengan menggunakan metode dokumen. Metode analisis data yang digunakan yaitu deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa kinerja keuangan PT. Mayora Indah, Tbk periode 2016-2020 dengan menggunakan Du Pont System berada dalam kategori "Kurang Baik" karena nilai ROI yang dihasilkan berada dibawah standar yang telah ditetapkan yaitu <30% dan nilai ROE yang dihasilkan berada dibawah standar yang telah ditetapkan yaitu <40%. Kondisi tersebut dipengaruhi oleh kurang mampunya perusahaan dalam mengelola penjualan dan aktiva untuk menghasilkan laba bersih sehingga nilai ROI yang dihasilkan kurang baik dengan memperoleh nilai rata-rata sebesar 10,36%. Selain itu, perusahaan juga kurang optimal dalam mengelola modal untuk mendanai aktiva sehingga nilai ROE yang dihasilkan kurang baik dengan memperoleh nilai rata-rata sebesar 20,35%. Kata kunci: Laporan keuangan; kinerja keuangan; du pont system
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