Ekonomikawan: Jurnal Ilmu Ekonomi dan Studi Pembangunan
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EFEKTIVITAS ANGGARAN PENDAPATAN DAERAH KABUPATEN BATU BARA
Get PDFThis study aimed to analyze the effectiveness of local revenues with a case study on Kabupaten Batubara. This study aims to determine the cause of Finance and Asset Management Agency Kabupaten Batubara has not been able to achieve the effectiveness of budget revenues. With the results of this study will be expected to provide input to the regional government in conducting the preparation and analysis of budget revenues based Effectiveness Budget. Data collection techniques in this research is the method of documentation and descriptive approach. The type of data that is used is the type of quantitative data, which is where the data is sourced from secondary data. The results showed that the effectiveness of budget revenues Financial Management Agency Kabupaten Batubara, generally speaking, has not been effective or less effective. Ineffective performance budget revenue that occurred in Kabupaten Batubara due to the lack of effectiveness in the achievement of budget revenue (PAD), especially in the case of not achieving the revenue budget of levies and lack of effectiveness in achieving the revenue that comes from the provincial government transfers funds. To the need for review of the mechanisms of budget preparation and review of the implementation of the system of local revenue realization
ANALISIS PENGARUH JUMLAH KREDIT YANG DISALURKAN DAN NON PERFORMING LOAN (NPL) TERHADAP LABA PADA PT. BANK TABUNGAN PENSIUNAN NASIONAL (PERSERO),TbK KANTOR CABANG MEDAN PUTRI HIJAU
Get PDFThis study aims to determine the effect of the amount of outstanding loans to profits, the influence of non-performing loans (NPLs) to the income and the effect of the amount of outstanding loans and non-performing loans (NPL) simultaneously to profit at PT. National Savings Bank (Persero), Tbk Branch Office Medan Putri Hijau. The variables in this study consisted of loans disbursed and NPL as the independent variable and income as the dependent variable.The method used in this research is descriptive method of analysis is simple and multiple linear regression, hypothesis testing, and test t and f the coefficient of determination. The test is performed by using statistical software SPSS 16.0 for Windows.Persial test results showed that outstanding loans terjadap affect earnings with a significant value of 0.5% while the NPL does not affect the profit, which amounted to 68.2% significance value. While simultaneously outstanding loans and NPLs have an influence on the profit which the value of f at 7.15 while the value and significance of the coefficient of determination 0.014 78.6%
PENGARUH KUALITAS ANGGARAN DAN PENGETAHUAN TENTANG ANGGARAN TERHADAP PENGAWASAN ANGGARAN
Get PDFThis study aims to determine how much influence the quality of the budget and the budget of the knowledge of budgetary surveillance in the North Sumatra Police and to determine how much influence the quality of budget and knowledge of budgets together to control the budget at the North Sumatra Police. Based on the type of problem studied, the place and time that is done as well as the techniques and tools used in the study, the method used is the method of causal with descriptive research. Population and sample in this research is to use the technique census numbering 104 people. Research shows that there is a budget to influence the quality of budget control, no influence on the knowledge of the budget and budget control there budgets influence the quality and knowledge of budgets together to control the budget at the North Sumatra Police, according to the coefficient test value t count t table. Results of regression testing for the variable quality of the budget to the budget control shows the t value table, then the hypothesis Ha is acceptable. Thus the quality of budgetary positive and significant effect on budget control. While the regression test results for the variable knowledge of budgets to control the budget shows the value of t count t table, then the hypothesis Ha is acceptable. Thus the quality of budgetary positive and significant effect on budget control. Test results menunujukkan the positive influence together quality budget and knowledge of budgets together to control the budget. This means that with good supervision and good knowledge will provide a good quality budget as well
PENERAPAN ACTIVITY BASED COSTING SYSTEM DALAM MENENTUKAN HARGA POKOK (Studi Kasus Penentuan Besarnya Tarif Jasa Rawat Inap Pada RSUD Deli Serdang Lubuk Pakam )
Get PDFActivity Based Costing System is an accounting information system that implements the concepts of accounting activity to produce more accurate cost. Activity-based cost calculation is costing approach that charge resources to cost objects such as products, services, or customer based activities undertaken for the cost objects. Deli Serdang Hospital in determining the basic price is still using the traditional cost accounting. This system is not suitable for the calculation of the cost of products such as hospitals that have diversified (diversity) high product thus providing cost information is distorted. Determination of the basic price no longer reflects the specific activity because of the many categories of indirect and likely to remain (fixed). The results showed that there are differences in the magnitude of the cost in the determination of the rates of hospitalization services with traditional methods and Activity Based Costing System. Compared with traditional methods, Activity Based Costing System provides greater results. This happens because the loading overhead on each product is charged on many cost driver, so that the application of Activity Based Costing System has been able to allocate costs to each room activity hospitalization appropriately based on the consumption of each activity
ANALISIS KONTRIBUSI SEKTOR INDUSTRI TERHADAP PDRB KOTA MEDAN
Get PDFSektor Industri merupakan salah satu penyumbang terbesar terhadap PDRBdi kota Medan setelah sektor perdagangan dan sektor bank dan Lembaga Keuangan lainnya. Sektor industri merupakan penyerap tenaga kerja terbesar, dengan laju pertumbuhan yang positif setiap tahunnya.Tujuan dari penelitian ini adalah untuk menganalisis seberapa besar kontribusi sektor industri terhadap PDRB di kota Medan. Hasil penelitian ini adalah nilai produksi sektor industri kota Medan dari tahun ke tahun mengalami peningkatan tetapi kontribusi sektor industri terhadap PDRB kota Medan mengalami penurunan. Ini di karenakan oleh semakin besarnya sektor-sektor lain yang memberikan kontribusi yang lebih besar terhadap PDRB dan dikarenakan potensi ekonomi kota Medan adalah pada sektor perdagangan dan sektor angkutan dan komunikasi
ANALISIS PENERAPAN TRANSAKSI MURABAHAH PADA PT. BANK PEMBIAYAAN RAKYAT (BPR) SYARIAH GEBU PRIMA MEDAN
Get PDFIslamic bank is a bank that refers to the procedures for the operation of the provisions of the Al-Quran and Al-Hadith as a source of Islamic law. For the Indonesian economy, Islamic banks boom started in 1997 when the financial crisis occurred. Although Islamic banks have existed in Indonesia in 1992. Monetary crisis is a positive impact on the growth of Islamic banking in Indonesia because reality shows banks operating with Islamic principles can survive amid volatility in exchange rates and high interest rates at that time.The research was conducted at PT. BPR Syariah Gebu Prima Medan. The purpose of this study is to analyze the suitability of the application of the system of financing murabahah transactions PT. BPR Syariah Gebu Prima Medan and analyze the recognition and measurement of revenue murabahah transactions PT. BPR Syariah Gebu Prima Medan with PSAK 102. This research is descriptive qualitative. While the data source is a source of primary data collected directly and secondary data obtained from documents provided by the company.From these results it can be concluded that the application of the system of financing murabahah transactions and income measurement murabahah transactions are implemented by PT. BPR Syariah Gebu Prima Medan in accordance with PSAK 102
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP EFEKTIVITAS KERJA KARYAWAN PADA PT. KAWASAN WISATA PANTAI CERMIN THEME PARK DAN RESORT HOTEL
Get PDFCompetence is the basic characteristic of a person who allows an employee / employees expend maximum performance on the job. Human resources is a factor of the crisis (crusial factor) that can determine life and death reciprocation of a business.The low quality of human resources led to the fall of the effectiveness of employer / employee, which indirectly cause a drop in morale. Declining morale will have an impact on organizational climate will affect whether or not the goal is achieved and the effectiveness of organizations that have been planned.The formulation in this study is "How big Effects of Human Resource Competency Against Employee Effectiveness at PT. Kawasan Wisata Pantai Cermin Theme Park Resort Hotel. The purpose of this study is to determine how much influence the competence of the Human Resources Employee Effectiveness at PT. Kawasan Wisata Pantai Cermin Theme Park Resort Hotel. The method used in this research is descriptive method with quantitative analysis
PENGARUH PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP PRODUKTIVITAS KARYAWAN PADA PT. KARYA PLASINDO MEDAN
Get PDFThe purpose of this study was to determine whether the development has an impact on the productivity of employees. Which is the object of this research is PT. Karya Plasindo Medan which is a manufacturing company that produces vacuum forming plastic bags and plastic bag and HD-PE plastic food and beverage. From the discussion conducted in this study, the positive results obtained between variables X (development) to variable Y (productivity) with the results of the correlation coefficient of 0.92. This means that there is the effect of the development on the productivity of employees at PT. Karya Plasindo Medan
LOAN TO DEPOSIT RATIO DALAM MENINGKATKAN TINGKAT SUKU BUNGA DANA PIHAK KETIGA
Get PDFTingkat LDR yang termasuk dalam rasio likuiditas yang dapat menentukan tingkat suku bunga dana. Pada tahun 2008 PT. Bank Tabungan Negara (Persero) Tbk Cabang Medan dimana tingkat LDR meningkat sebesar 15,41% dan tidak terjadi perubahan yang signifikan pada tingkat suku bunga dana pihak ketiga. Sehingga menimbulkan perbedaan antara teori dengan praktek yang menjadi latar belakang dari penulisan penelitian ini.Penelitian ini dilakukan atas tujuan untuk mengetahui seberapa besar pengaruh Loan to Deposit Ratio (LDR) terhadap tingkat suku bunga dana pihak ketiga pada PT. Bank Tabungan Negara (Persero) Tbk Cabang Medan. Rumusan masalah dalam penelitian ini adalah : Apakah ada pengaruh Loan to Deposit Ratio (LDR) terhadap tingkat suku bunga dana pihak ketiga pada PT. Bank Tabungan Negara (Persero) Tbk Cabang Medan?Metode analisa data yang digunakan oleh penulis dalam penelitian ini adalah metode analisis kuantitatif dengan menggunakan rumus regresi sederhana, uji determinasi dan uji-t.Hasil pembahasan yang diperoleh dari analisa data, bahwa koefisien regresi signifikan anatara LDR terhadap tingkat suku bunga dana pihak ketiga adalah ?0,05 yaitu sebesar 0,408 untuk suku bunga tabungan, 0,797 untuk suku bunga giro, dan 0,965 untuk suku bunga deposito dimana LDR tidak berpengaruh terhadap tingkat suku bunga dana pihak ketiga. Hasil uji-t diketahui nilai probabilitas sig ?0,05 maka Ho diterima dan Ha ditolak yang berarti bahwa tidak ada pengaruh signifikan antara Loan to Deposit Ratio (LDR) terhadap tingkat suku bunga dana pihak ketiga. Hasil determinasi menunjukkan bahwa pengaruh variabel X (LDR) terhadap variabel Y (tingkat suku bunga dana pihak ketiga) sebesar 4,21% sedangkan sisanya 95,79% dipengaruhi oleh faktor lain
ANALISIS PENGARUH MODAL KERJA DALAM MENINGKATKAN PROFITABILITAS PADA PERUSAHAAN KOSMETIK DAN BARANG KEPERLUAN RUMAH TANGGA YANG TERDAFTAR DI BURSA EFEK INDONESIA
Get PDFThe purpose of this study was to analyze the effect of working capital on profitability (GPM, NPM, ROA, ROI, ROE dan EPS). Using a form of associative research approach. To see an overview of working capital in improving the profitability of the company. Source of data obtained by the secondary data while the data is the data type of documentation in the form of financial statements such as balance sheet and income statement and the cosmetics company household articles listed in the Indonesia Stock Exchange.Results of studies using testing PSAW Statistics 18, which shows the results of testing correlation Spearman with a significant = 0.05. The results of the acquisition of working capital against Gross Profit Margin (GPM) 0,248, Net Profit Margin (NPM) 0,262, Return On Asset (ROA) 0,214, Return On Investement (ROI) 0,152, Return On Equity (ROE) 0,031 and Earning Per Share (EPS) 0,458. This indicates that working capital has no significant effect on profitability (GPM, NPM, ROA, ROI, dan EPS), however working capital have a significant effect on ROE