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ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PT. TBK SAMARINDA BERDASARKAN PSAK NO 34 ( REVISI 2015 )
Get PDFRevenue and Expense Recognition Analysis of PT.TBK Samarinda Based on PSAK No. 34 (Revised 2015) period of February 2018 under the guidance of Robin Jhonatan and Ivana Nina Esterlin Barus.This writing aims to determine the recognition of income and expenses PT. TBK Samarinda are in compliance with PSAK No. 34 (Revision 2015) or not.The author put forward the hypothesis as follows: "that the recognition of income and expenses on the company of PT. TBK Samarinda have not complied with Statement of Financial Accounting Standards (PSAK) No. 34 (Revised 2015). "To test the truth of the hypothesis that has been proposed, the authors compare the calculation of financial statements of PT. TBK Samarinda with financial statements according to Statement of Financial Accounting Standards (PSAK) No. 34 (Revision 2015) which the result is the calculation of PT. TBK Samarinda have not complied with Statement of Financial Accounting Standards (PSAK) No. 34 (Revised 2015).From the results of the analysis it can be concluded that the recognition of income at PT. TBK Samarinda are companies recognizing revenues based on physical progress in which the company recognizes physical based on settlement income, whereas based on PSAK No. 34 (Revised 2015) using cost to cost method, cost to cost approach method gives a more reasonable description in recognizing income when compared with physical approach so that the author's hypothesis is accepted
ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) (Studi Kasus Pada Desa Bukit Pariaman Kecamatan Tenggarong Seberang Kabupaten Kutai Kartanegara)
Get PDFThis study aims to determine whether in Bukit Pariaman Village, Tenggarong District across Kutai Kartanegara District in the management of Village Fund Allocation from 2015-2017, it has been carried out transparently and accountably in accordance with the Regulation of the Minister of Home Affairs Number 113 of 2014 Article 2 paragraph 1.The basic theory used in this study is public sector financial management that focuses on transparency and accountability in financial management, especially the management of Village Fund Allocation (ADD). This research hypothesis is the Management of Village Fund Allocation (ADD) in Bukit Pariaman Village, Tenggarong District across Kutai Kartanegara District, which has been carried out transparently and accountably.The analytical tool used is an analytical tool for transparency and accountability in managing Village Fund Allocation.The results showed that the Management of Village Fund Allocation (ADD) in Bukit Pariaman Village in 2015-2017 had been carried out transparently and accountably with iinterval answers 1.9 (transparency) and 1.96 (accountability) so that the hypothesis in this study was accepte
Analisis Sistem Pengendalian Intern Persediaan Obat di Rumah Sakit Umum Daerah I.A Moeis
Get PDFInventory internal control is an action taken to direct activities so that the objectives can be achieved effectively, efficiently and economically, all resources can be utilized and protected, data and reports can be trusted and presented fairly, and compliance with all applicable regulations. If the control information system that is run by a business entity does not apply the elements of the internal control system and does not relate to each other harmoniously, the effectiveness of internal control of inventory will be difficult to achieve because one of the main objectives of internal control information systems is to improve internal control. The purpose of this study was to determine whether the system of planning and controlling drugs in the unit of pharmacy installation of RSUD I.A Moeis Samarinda. Based on the formulation of the problem and the basis of the theory that has been stated in this study is the control of drug supplies iInventory internal control is an action taken to direct activities so that the objectives can be achieved effectively, efficiently and economically, all resources can be utilized and protected, data and reports can be trusted and presented fairly, and compliance with all applicable regulations. If the control information system that is run by a business entity does not apply the elements of the internal control system and does not relate to each other harmoniously, the effectiveness of internal control of inventory will be difficult to achieve because one of the main objectives of internal control information systems is to improve internal control. The purpose of this study was to determine whether the system of planning and controlling drugs in the unit of pharmacy installation of RSUD I.A Moeis Samarinda. Based on the formulation of the problem and the basis of the theory that has been stated in this study is the control of drug supplies in the pharmaceutical installation unit of RSUD I.A Moeis Samarinda not in accordance with the elements of internal control. This type of research is a comparison method which compares the internal control system applied to the pharmacy installation of RSUD I.A Moeis Samarinda with an internal control system according to the theory and uses a flow chart. Also included is a questionnaire-shaped interview process according to data using question and answer with related sections. Based on the results of the analysis, the system and accounting procedures for drug inventories at the RSA I.A Moeis pharmaceutical installation unit in Samarinda are in accordance with the elements of internal controln the pharmaceutical installation unit of RSUD I.A Moeis Samarinda not in accordance with the elements of internal control. This type of research is a comparison method which compares the internal control system applied to the pharmacy installation of RSUD I.A Moeis Samarinda with an internal control system according to the theory and uses a flow chart. Also included is a questionnaire-shaped interview process according to data using question and answer with related sections. Based on the results of the analysis, the system and accounting procedures for drug inventories at the RSA I.A Moeis pharmaceutical installation unit in Samarinda are in accordance with the elements of internal contro
PENGARUH MOTIVASI DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. TASPEN PERSERO SAMARINDA
No full textThis study aims to determine the effect of Motivation and Job Satisfaction on Employee Performance at PT. Taspen Persero Samarinda.Hypothesis based on the formulation of the problem in research 1. Suspected there is a positive and significant influence between the Motivation and Job Satisfaction together to the Performance of employees at PT. Taspen Persero Samarinda, 2. Suspected there is a positive and significant influence between the Motivation of Employee Performance at PT. Taspen Persero Samarinda, 3. Suspected there is a positive and significant influence between Job Satisfaction on Employee Performance at PT. Taspen Persero Samarinda.From the result of hypothesis test, it is used f test (test together by comparing f count and f table with significant level 95% or a = 0,05% F value 6,783 and Ftable 3,354 then Ho is rejected and Ha accepted. that the motivation variable (X1) and job satisfaction variable (X2) together have positive and significant influence on employee performance (Y) at PT Taspen Persero Samarinda.Conclusion based on research result at PT. Taspen Persero Samarinda showed that the variables Motivation and Job Satisfaction together affect the Performance of employees at PT. Tapen Persero Samarinda, and partially variable Motivation and Job Satisfaction affect on Employee Performance at PT Taspen Persero Samarind
PENGARUH BIPARTIT TERHADAP KOMUNIKASI DALAM PENYELESAIAN PERMASALAHAN HUBUNGAN INDUSTRIAL PANCASILA DI PT. KITADIN.
Get PDFEffect of bipartite on communication in solving problems of Pancasila industrial relations at PT. Kitadin Tenggarong across from Kutai Kertanegara, under the guidance of Mr. LCA. Robin Jonathan as Advisor I, and Ms. Mardiana as Supervisor II. The background of this research is that communication between employers and trade unions is not optimal outside of bipartite meetings, bipartite meetings have not yet been scheduled, the need for regular communication between trade unions and employers and the need for socialization before changing existing company policies. The purpose of this study was to determine how the influence of bipartite on communication in solving the problems of Pancasila Industrial Relations at PT. Kitadin. The theoretical basis used in this study is the management of human resources about science and art regulating relationships and the role of labor to be effective and efficient to help realize the goals of the company, employees and society. This research uses quantitative methods using data from 30 questionnaire samples from 145 employees as the object of research. The analytical tool used in this study is to use path analysis with quantitative analysis including validity and reliability tests, classical assumption tests, hypothesis testing through t test, F test, and Sobel test. Partially based on the results of t test the variables in this study have an effect positive and significant for Pancasila industrial relations in solving problems at PT. Kitadi
ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN SISTEM TIME CHARTER ATAU MENJUAL TUGBOAT PADA PT ARMADA SAMUDERA RAYA SAMARINDA
Get PDFKebijakan dalam hal menyewa ataupun menjual aset perusahaan merupakan keputusan manajemen dengan perbandingan penghasilan atau keuntungan sehingga dapat melangsungkan kegiatan perusahaan dengan pengambilan keputusan yang tepat. Salah satu strategi yang dapat ditempuh oleh PT Armada Samudera Raya untuk memperluas usahanya adalah dengan melakukan analisis biaya deferesial dalam pengambilan keputusan sitem time charter atau menjual tug boat. Penelitian ini bermaksud untuk menganalisis dalam memilih alternatif menjual tugboat dibandingkan dengan alternatif sistem time charter tugboat pada PT Armada Samudera Raya periode tahun 2016.Hasil analisis berdasarkan analisis baiaya diferensial dalam alternatif sistem charter atau menjual tug boat selama 10 tahun ke depan dengan menggunakan nilai sekarang diperoleh selisih yang mengutungkan sebesar Rp 15.756.009.351. apabila perusahaan memilih alternatif menjual tug boat dibandingkan dengan sistem time charter tug boat. Alternatif sistem time charter tug boat mengakibatkan arus kas keluar sangat besar yaitu biaya asuransi sebesar Rp2.734.105.500, biaya reparasi sebesar Rp 13.167.276.000 dan biaya gaji awak kapal sebesar Rp 11.344.517.550 dibandingkan biaya - biaya Pengukuran pendapatan diukur dalam hal alternatif menjual tug boat yakni biaya komisi penjualan sebesar Rp 488.000.000.000 sedangkan untuk biaya notaris dikenakan sebesar 0.8 % dari harga jual tug boat yaitu sebesar Rp 195.200.000.000.Hipotesis pernelitian ini ditolak apabila alternatif sistem time charter tidak menguntungkan dibandingkan dengan alternatif menjual tugboat pada PT Armada Samudera Raya
PERBANDINGAN PERHITUNGAN HARGA POKOK PRODUK MENGGUNAKAN METODE ACTIVITY BASED COSTING DAN METODE KONVENSIONAL DALAM PEMBUATAN BAGLOG JAMUR TIRAM PADA KELOMPOK TANI BORNEO MITRA JAMUR
Get PDFThe purpose of this study was to describe and analyze the cost of the products of the growing media of oyster mushroom based on the abc method in the mushroom Borneo farmer group.The basic theory in this study is coast accounting, cost accounting is an activity procedure regarding recording, classifying summarizing and presenting costs and resources used in company operations, cost accounting is also part of management accounting.The analytical tool used in this study is a comparative descriptive analysis method that shows and compares the method of calculating the cost of the product that has been applied so far using the abc method.The result of the calculation of the cost of the product by using the abc method per unit is 5.000 IDR higher than the calculation of the cost of the conventional product method, namely the previous is 4.500 IDR different of 500 IDR unit. This happens because the abc method has allocated real production costs in production. Based on the analysis it can be conchided that this study shows that the calculation of the cost of product using abc is more appropriate, because it proceduces more accurate with higher result comparated to convensional methods, the result of calculations using the abc method will help business owner in making decisions
ANALISIS CURRENT RATIO, RETURN ON EQUITY, PRICE EARNING RATIO TERHADAP RETURN SAHAM PADA SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERCATAT DI BURSA EFEK TAHUN 2014-2016
Get PDFAmalia Agustira Wardani: Analysis of Current Ratio, Return on Equity, Price Earning Ratio on Stock Returns in the Basic and Chemical Industry Sectors which are listed on the 2014-2016 Stock Exchange. (under Guidance of Supervisor I, Prof. Dr. Eddy Soegiarto and Second Supervisor Mrs. Rina Mashitoh).The Basic and Chemical Industry Sector began to be targeted by investors because this sector is the second highest sector after the financial sector in 2017 managed to record a growth of 17.08% ytd, to see whether this sector is worthy of investment needs to be observed such as by looking at stock returns . In Securities Analysis is known as the fundamental technique and in this technique has several variables that are Current Ratio (CR), Return On Equity (ROE), Price Earning Ratio (PER).The purpose of this study is to test, find out and explain the effect of Current Ratio (CR), Return on Equity (ROE), Price Earning Ratio (PER) on stock returns. The object of this study is the Basic Industry and Chemical Sector that has been and is still listed on the Indonesia Stock Exchange in 2014-2016. The sampling technique was purposive sampling and obtained a sample of 24 companies. The research data used multiple linear regression method with a significant level of 0.05.Based on the results of data analysis using a partial test (t-test) the variable Current Ratio has no significant negative effect on the Stock Return with a regression coefficient of -0.024 with a significance value of 0.841. Return on Equity has no significant positive effect on stock returns with a regression coefficient of 0.214 with a significant level of 0.070. Price Earning Ratio has a significant negative effect on Stock Return with a regression coefficient of -0.275 with a significance level of 0.022. The ability of independent variables in explaining the variation of the dependent variable is 9.8%, the remaining 90.2 is explained by other variables outside the model. The linear regression equation in this study was formulated into:Y=-0,016a-3,678X1+0.010X2-0,00X3+
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PADA PT. BANK OF INDIA INDONESIA Tbk PERIODE 2012-2016
Get PDFThis study aims to determine: 1) financial performance of PT. Bank of India Indonesia Tbk period 2012 - 2016 is measured from Liquidity Ratio consisting of quick ratio and asset to loan ratio. 2) financial performance of PT. Bank of India Indonesia Tbk for the period 2012-2016 is measured by the Sovability Ratio consisting of primary ratio, risk assets ratio and secondary risk ratio. 3) financial performance of PT. Bank of India Indonesia Tbk for the period 2012-2016 is measured by the Profitability Ratio consisting of gross profit margins and return on loans.The analysis tool used is liquidity ratio which consists of quick ratio and asset to loan ratio. Solvency ratio consisting of primary ratio, risk assets ratio and secondary risk ratio. And profitability ratios consisting of gross profit margins and return on loans.The results of this study indicate: 1) Quick Ratio has decreased in 2012, 2013, 2015 and 2016 and experienced an increase in 2014. 2) Assets To Loan Ratio decreased in 2013, 2014, 2015 and 2016 and experienced an increase in 2012. 3) Primary Ratio has decreased in 2012, 2013 and 2014 and has increased in 2015 and 2016. 4) Risk Assets Ratio has decreased in 2012, 2013 and 2014 and has increased in 2015 and 2016. 5) Secondary Risk Ratio decreased in 2012 and 2013 and experienced an increase in 2014, 2015 and 2016. 6) Gross Profit Margin experienced a decline in 2012, 2014 and 2015 and experienced an increase in 2013 and 2016. 7) Return On Loans decreased in 2012 and 2014 and experienced a decline in 2013, 2015 and 2016
ANALISIS KINERJA KEUANGAN PADA KOPERASI TIRMA MART (WASERDA) PERUSAHAAN DAERAH AIR MINUM KABUPATEN KUTAI KARTANEGARA
Get PDFGenerally, the performance of the Tirma Mart Cooperative (Waserda) is only evaluated based on financial statements without using financial ratios to know for certain whether there is an improvement in the efficiency level or not. The aim of this research is to find out whether financial performance with solvency and profitability liquidity ratios in Tirma Mart (Waserda) Cooperative Regional Water Supply Company in Kutai Kartanegarat Regency in 2017 is better than in 2016 and 2015. The analytical tool used in this study is a financial ratio analysis tool as a basis for measuring financial performance. Measurement of financial performance is known from the ratio of liquidity, solvency and profitability. Based on the results of the discussion of financial performance analysis, it can be concluded that the overall hypothesis about the financial performance of the proposed company is rejected or not proven true. In the hypothesis proposed that the financial performance of the Tirma Mart Cooperative Company (Waserda) has increased and decreased from the previous year, both in terms of increased liquidity, solvency ratios that have experienced an increase and decrease and a profitability ratio that has decreased