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ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE FULL COSTING DAN VARIABEL COSTING SEBAGAI DASAR PENENTUN HARGA JUAL (Studi kasus di home industri “Tempe Bunda” Sidoarjo)
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Nolik, Tri Pramujo, 2018. Analisis Perhitungan Harga Pokok Produksi
Menggunakan Metode Full Costing Dan Variabel Costing Sebagai Dasar
Penentuan Harga Jual. Skripsi/ Tugas akhir, Program Studi Akuntansi,
Fakultas Ekonomi, Universitas Islam Majapahit (UNIM).
Pembimbing I : Hari Setiono, SE., M.Si
Pembimbing II : Toto Heru Dwihandoko.,SE.,MM.,Ak.,CA
Calcilation of the cost of production is very important to remember the benefits of
the cost of production information is to determine the selling price of the product
to be presented statement off inancial report. The purpose of this study was to
analyse the comparative method of full costing and variable costing in the
calculation of the cost of production for sale pricing on the home industry “Tempe
Bunda”. The reaserch on the type off descriptive research. Data used in this,
qualitative and the quantitative data. Analysis method used in this descriptive
methode is a method that is used to describe or analyze the results of the study
but was no tusedt to make broader conclisions.the resech and calculations ,a
weakness in the company’s calculations off the cost. Based on the comparison
method off full costing and variabel costing in the calcultions on trhe cost off
productions at the company, the full costing method has a nominal figure is
much higher than variable costing method, because it caused in the calculation of
the cost of production on the full costing method include all costs account both
type variables and fixed. Companies should include the accounts of the factory
buildingssuc has depreciation expense,depreciation of machinery and equipment
costs as well as insurance costs in the cost of production and determining the
cost of the product to be more precise.
Keywords : full costing, variable costing, selling price
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN SEBAGAI ALAT PENGENDALIAN BIAYA DI UD. BERKAH GEDEG MOJOKERTO
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Damayanti, Rizky, 2018. Application of Accounting Responsibility as a Means of
Cost Control in UD. Berkah Gedeg, Mojokerto. Thesis, Accounting
Department, Faculty of Economics, Majapahit Islamic University (UNIM).
Advisor I : Tatas Ridho Nugroho, S.Pd., M.Pd
Advisor II : Nurdiana Fitri Isnaini, SE., MM
Accountability accounting is a system that is arranged in such a way that
the collection and reporting of cost and revenues are carried out in accordance
with the responsibility area with in the company. This research study aims to the
implementation and accounting applications of accountability accounting as well
as cost control in UD. Berkah Gedeg, Mojokerto. The research data used
qualitative, data collection techniques using interviews and documentation in the
form of reports, namely one of the budget planning reports and the realization of
operational costs. The results of the study indicate that the company has
implemented accountability accounting as a costcontrol tool. This is can be seen
in the budget planning with effective operasional cost because the amount of
costs the issued in accprdnace with the budgeted ones even experience a
favourable difference.
Keywords : Responsibility Accounting, Cost Contro
PENGARUH LABA KOTOR, LABA OPERASI DAN LABA BERSIH UNTUK MEMPREDIKSI ARUS KAS MASA DEPAN PADA PERUSAHAAN FOOD & BEVERAGES YANG TERDAFTAR DI BEI PERIODE 2015 – 2017
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Rukmala, Risma Nurlita, 2018. Influence of Gross Profit, Operating Profit and
Net Profit to Predict Future Cash Flows in Food & Beverages Companies Listed
in the BEI Period 2015-2017. Final project / thesis, Accounting Department,
Faculty of Economics, Majapahit Islamic University (UNIM).
Advisor I : Tatas Ridho Nugroho, S.P., M.Pd
Advisor II : Nur Ainiyah SE., M.Akt
This study examines the effect of gross profit ,operating income, and net income
in predicting future cash flow. The purpose of this study is to examine and
analyze whether there is influence between gross profit, operating income, and
net income in predicting future cash flow. The data used are the financial
statements of food & beverages sub-sector manufacturing companies listed on
the Indonesia Stock Exchange (BEI) in 2014-2017. The number of samples in the
study were 30 samples selected using purposive sampling method. This study
uses a type of associative approach that is causal.The analytical technique used
in this study is multiple linear regression.The results of this study indicate that
gross profit does not have a significant and positive effect in predicting future
cash flows with a significance value of 0.496 > 0.05 or tcount 0.691 < ttable 2.05553.
Operating profit has a significant and positive effect in predicting future cash
flows with a significance value of 0.001 ttable 2.05553. Net
income does not have a significant and positive effect in predicting future cash
flows with a significance value of 0.355 > 0.05 or tcount 0.942 <ttable 2.05553.
However, simultaneously gross profit, operating profit and net income have the
ability to predict future cash flows.
Keywords : gross profit, operating profit, net earnings and future cash flows
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERBANKAN (Studi pada Bank Umum publick yang Listed di Bursa Efek Indonesia Tahun 2016-2017)
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Wulansari,Yeti,Mulyaning 2018.Factors That Influence Banking
performance.(study on commercial banks that go public and listed on the BEI in
2016-2017) Thesis, Accounting Depertement, Faculty of Economics,
Majapahit Islamic University (UNIM).
Advisor I : Tatas Ridho Nugroho S.Pd., M.Pd
Advisor II : Nur Ainiyah, SE., M.Akt
This study aims to analyze the effect of the Non-Performing Loan (NPL),
Operating Expenses to Operating Income (ROA), Loan to Deposit Ratio (LDR),
Net Interest Margin (NIM) to the Banking Profitability (ROA). Population as an
object of this research is publicly traded commercial bank listed on the Indonesia
Stock Exchange in the period 2016-2017. Samples were taken by purposive
sampling with certain criteria which the banking companies which belong to
commercial banks to go public and maximal at the beginning of the year 2016
has been listed on the Indonesia Stoc Exchange, as well as banks that have
published their financial statements in the year 2016-2017. The method used in
this research is to use multiple regression analysis to test the hypothesis that the
t test and F test Before using multiple regression analysis, performed classical
assumption first. From the results of simultaneous hypothesis test (F test)
showed that the NPL, BOPO, LDR, NIM has a significant impact on banking
profitability of commercial banks to go public with a significance level of 0.000.
While based on the partial results of hypothesis testing (t test) went public with
commercial banks indicate that NPL, ROA, NIM, and the share of loans has a
significant effect on profitability of banking. While the BOPO variable is not
significant to the profitability of banking. The value of adjusted R2 in regression
models obtained for publicly traded banks 0.759. This shows that the major effect
of independent variables are NPL, BOPO, LDR, NIM, and the share of loans to
the dependent variable (ROA) of 52,8% while the remaining 47,2% is influenced
by other factors. If the value of R2 getting closer to one then the free variables (
NPL, BOPO, LDR, NIM), the stronger its influence in explaining the dependent
variable (ROA).
Keywords: NPL (Non Performing Loan), BOPO (Operating Expenses to
Operating Income), LDR (Loan to Deposit Ratio), NIM (Net Interest Margin
ANALISIS PENGARUH KUALITAS PELAYANAN DAH HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA V_TECH TOKO KOMPUTER KOTA MOJOKERTO
No full textABSTRACT
Nustianto, Adin Eko, 2018. Analysis of the Effect of Service Quality and
Price on Purchase Decisions. Thesis / final project, Marketing
Management Study Program, Faculty of Economics, Majapahit
Islamic University (UNIM).
Advisor I
: Eny Setyariningsih, SE. M
Advisor II
: M. Syamsul Hidayat, SE. MM
The amount of competition in the service industry, especially in
the field of computers, is currently experiencing a fairly rapid
development. For this reason the company owner must be able to create
quality that can improve the purchasing decision of the customer and
quality or service such as by creating and improving the quality of service.
Service quality is the most important factor in purchasing decisions at
V_Tech Mojokerto city computer stores. With good service quality and
relatively affordable prices make V_Tech Computer Stores get
consumers easily.
Along with the importance of Service Quality to purchasing
decisions, Prices are also the most important factor in purchasing
decisions. Because with the relatively affordable price of V_Tech it can
also be seen and known by the general public. From the start of high
school - Employees around Mojokerto from the results of this study
resulted in Service Quality influencing purchasing decisions at V_Tech
Computer stores. Besides that, prices also support the purchasing
decisions of consumers / customers in V_Tech.
This study aims to find out consumers' responses regarding
service quality, and prices at V_Tech Computer stores. The method used
is quantitative methods. Population retrieval is done to know the sample
or number of respondents. Then, for data analysis used descriptive
analysis and multiple linear regression analysis.
Keywords: Service Quality, Price, Purchase Decision
PENGARUH MARKETING MIX TERHADAP KEPUTUSAN PEMBELIAN PRODUK HALAWA DI KOTA MOJOKERTO
No full textABSTRACT
Suyanto, Ahmad, 2018. Pengauh Marketing Mix Terhadap Keputusan
Pembelian Produk Halawa di Kota Mojokerto. Skripsi/ tugas akhir, Program
Studi Manajemen Sumber Daya Manusia, Fakultas Ekonomi, Universitas
Islam Majapahit ( UNIM ).
Pembimbing I : Eny Setyariningsih,SE.,MM
Pembimbing II : M. Syamsul Hidayat,SE.,MM
Technological developments in the era of globalization were used by
entrepreneurs To introduce its business as a business in the field of instant
spices. The number of companies that are increasingly making the level of
competition increasingly stringent results in consumers having a high bargain on
product quality, price, location and promotion offered by a company. The purpose
of this study was to determine the effect of products, prices, places and
promotions on purchasing decisions of halawa products in Mojokerto City. This
study is an associative study where the population and sample of research are all
buyers of halawa products in Mojokerto City. The data analysis technique used is
multiple linear regression. The results obtained Y = 3.199 + 0.463 X_1 +
0.207X_2 + 0.333X_3 + 0.195X_4 then a = 3.199 which means that without all
the variables the purchasing decision is 3.199%. b_1 = 0.463, which means that
each respondent's response to the product is increased, the decision will
increase by 0.463%. b_2 = 0.207, which means that each respondent's response
to the price is increased so that there will be an increase in purchasing decisions
of 0.207%. b_3 = 0.333 which means that each respondent's response regarding
place is increased, it will experience an increase in purchasing decisions of
0.333%. b_4 = 0.195 which means that if the respondent's response to the
promotion is increased it will increase the purchasing decision by 0.195.
Keywords: Marketing Mix, Buying Decision
PENGARUH BRAND IMAGE DAN EKUITAS MEREK TERHADAP PERILAKU KONSUMEN PENGGUNA JASA TRANSPORTASI KERETA API JENGGALA
No full textABSTRACT
Pradita, Ananda Wendy Henggar, 2018. Influence Brand Image and Brand
Equity To Consumer Behavior Users Of Transportation Service KA Jenggala.
Thesis, Study Program Of Marketing Management, Faculty Of Economy,
Universitas Islam Majapahit (UNIM).
Advisor I
: Budi Utami, SE., MM
Advisor II
: M. Syamsul Hidayat, SE., MM
This research aims to know the influence between brand image and brand
equity to the consumer behavior users of transportation service KA Jenggala with
the destination of Mojokerto – Sidoarjo. Research design is descriptive with
quantitative approach. The sampling technique that used in this research is nonprobability
sampling. Sampling method that used is purposive sampling and
accidental sampling. The population in this research is people that ever be the
passenger of KA Jenggala. From the population can take the sample 100
respondent. The data was collected using questionnaires that share to the
passengers. The analyzed method using multiple linear regression analysis with
using the F test and t test as hypothesis examination. The data processing done
with SPSS application version 22.
The regression equation obtained is Y = 0,873 + 0,432X1 + 0,134X2. The result of
this research shows that there are influence between brand image and brand
equity to the consumer behavior users of transportation service KA Jenggala.
The result from processing by SPSS version 22 shows that all off variable is a
positive and significant.
Keywords : Brand Image, Brand Equity, Consumer Behavior, Kereta Api
Jenggal
PENGARUH FAKTOR SOSIAL DAN FAKTOR PRIBADI TERHADAP KEPUTUSAN PEMBELIAN PADA RUMAH MAKAN DAPUR M’RIAH MOJOKERTO
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Indri Ani, Diyang, 2018. "The Influence of Social Factors and Personal Factors
on Purchasing Decisions in Dapur M’riah Restaurant Mojokerto. Thesis / Final
Project, Marketing Management study program, Faculty of Economics,
Majapahit Islamic University (UNIM).
Advisor I
: Eny Setyariningsih, SE., MM
Supervisor II
: Rika Dwi Harsasi, SE., M.SM
This study aims to determine the effect of social factors and personal
factors partially and simultaneously on purchasing decisions at the Dapur M'riah
restaurant in Mojokerto. The population of this study was all consumers who
enjoyed products and services at Dapur M'riah Mojokerto restaurant as many as
1,386 respondents. The number of samples is 140 respondents. The sampling
technique used purposive sampling technique. Data collection method uses a
questionnaire. Data sources used are primary data and secondary data. The data
obtained were analyzed quantitatively using validity test, reliability test, classical
assumption test, multiple linear regression test, hypothesis test (t test and f test),
determination test, hypothesis testing was done using SPSS version 22 program.
The results of this study indicate that the regression coefficient is Y = 4,
341 + 0, 385 + 0.254 + e. From the results of the t-test of social factors obtained
the value of t arithmetic (4, 103)> t table (1.977) and personal factors obtained
the value of t arithmetic (3.995)> t table (1.977), with significant 0.000 <0, 05
means the factor social and personal factors partially have a positive and
significant influence on purchasing decisions at Dapur M'riah restaurants. From
the test results f obtained the value of f table (52, 197)> f table (2, 70) with a
significant value of 0.000 <0, 05 means that social factors and personal factors
simultaneously have a significant positive effect on purchasing decisions at
restaurants Ma Kitchen 'riah.
Keywords: Social Factors, Personal Factors, Purchase Decisions
PENGARUH MODAL SENDIRI, MODAL PINJAMAN DAN VOLUME USAHA TERHADAP SISA HASIL USAHA Studi Kasus pada KPRI Tut Wuri Handayani Kabupaten Mojokerto)
No full textABSTRACT
Fidyaningtyas, Marta. 2018. Influence of Own Capital, Loan Capital, and
Business Volume on the Remnants of Business Results on KPRI Tut Wuri
Handayani, Mojokerto Regency. Final project, Financial Management Study
Program, Faculty of Economics, Majapahit Islamic University (UNIM).
Advisor I : RINI ARMIN, SP., SE., MM
Advisor II : HARTONO, SE., MM
Cooperatives in meeting the needs of members and the community if
they want to get high results must be able to manage cooperatives well. Business
volume determines income. Therefore the capital of the cooperative must be
fulfilled by both its own capital and loan capital. Based on the description, the
writer is interested in conducting research on the influence of own capital, loan
capital, and business volume on the remaining business results of KPRI Tut Wuri
Handayani, Mojokerto Regency. The purpose of this research is to find out
whether there is an influence between own capital, loan capital, and business
volume on the remaining business results (SHU).
The independent variable consists of own capital, loan capital, business
volume and the remaining business results as the dependent variable. Data
collection method using secondary data obtained from financial reports on KPRI
Tut Wuri Handayani in 2008-2017. Data analysis techniques using multiple linear
regression analysis, classical assumption test, and hypothesis testing.
The results showed the regression equation Y = -1,716 + 0,002X1 +
0,009X2 + 1,704X3. The magnitude of the effect of own capital, loan capital and
business volume on SHU is simultaneously shown by the F count value of 24.165
at a significance level of 0.001 or less than 0.05, with a contribution of influence
of 92,4%. While the remaining 7,6% was determined by other factors outside this
study.
The conclusions in this study are that simultaneously own capital, loan
capital and business volume affect the remaining business results of KPRI Tut
Wuri Handayani. The suggestion that the writer can give from the research
results is that the KPRI management should try to invite its members to increase
the amount of principal savings and compulsory savings as an effort to increase
the amount of their own capital.
Keywords: Own Capital, Loan Capital, Business Volume, Remaining Business
Results
ANALISIS SWOT DAN QSPM DALAM MENENTUKAN STRATEGI PEMASARAN ( STUDI KASUS PADA GRIYA KERUDUNG FAKHRIYAH )
No full textABSTRACT
Fadloli, Muchammad Faqih, 2018. SWOT and QSPM Analysis in Determining
Case Study Marketing Strategies on Fakhriyah Veil Griya. Thesis / final project,
Marketing Management Study Program, Faculty of Economics, Majapahit
Islamic University (UNIM).
Advisor I : Budi Utami, SE., MM
Supervisor II : Rika Dwi Harsasi, SE ,. MSM
In its development, industries that focus on the field of Muslim clothing are
now potential businesses run by businesses. These businesses compete with
each other to meet the demands of consumers who demand product quality.
Therefore, this businessman must be able to set a strategy to be able to survive
the many competitors in the same or similar industry.
This study aims to determine the strategy and provide an alternative
strategy Griya Kerudung Fakhriyah. This study was tested with SWOT analysis
and QSPM by identifying internal and external factors of the company, namely
analyzing strengths and weaknesses and opportunities and threats, from these
factors also drawn conclusions to determine alternative strategies which are then
analyzed with QSPM
From the results of the SWOT analysis, IFE calculations were obtained
from internal factors which included Strength (3.3) and weaknesses (2.97) and
EFE calculations which included external opportunities including (3.85) and
threats (3.33) . While the results of the QSPM analysis show the main strategies
are: Determining the quality of the raw material, stitching and neatness of the
product even though competitors are cheaper, the second strategy is Maintaining
promotion and Adding advertising, supplying raw materials and a third strategy,
namely: Utilizing internet and social media technology to increase market share.
Keywords : SWOT Analysis, QSPM Matrix, Marketing Strategy