Jurnal Ekonomi Bisnis dan Kewirausahaan
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Penerapan Metode Activity Based Costing dalam Menentukan Harga Pokok Produksi Karet PT. Sumber Djantin Sambas
Get PDFThis study aims to understand how to allocate overhead cost in rubber-processing factory of PT. Sumber Djantin Sambas using Activity-Based Costing method. Furthermore, this research also attempts to compare the allocation results of the existing costing systems in PT. Sumber Djantin Sambas with those created through Activity-Based Costing systems. To accomplish these objectives, this study applies case study method. The main sources of data come from interview transcript and cost and financial documents. This study results show that the cost of goods manufactured for product SIR 20 and compound rubber are overcosted. Betweeen these two products, SIR 20 is more overcosted. The total overcosting of these two products reaches Rp 2.749.997.488,57. Using Activity Based Costing, company can allocate the costs more accurately and reduce the distortion effect of costs which is caused by traditional overhead allocation method
Analisis Kinerja dan Kemampuan Daerah dalam Pelaksanaan Otonomi Daerah Kota Pontianak
Get PDFDiscussion about the Regional Financial Performance and Capabilities required to be processed more deeply, then becomes a problem in this research are: the financial capacity of the region in the implementation of regional autonomy, especially in 2011-2014, when viewed from the degree of decentralization Fiscal Indicators (DDF), Degree of Fiscal Autonomy (DOF), Fiscal Capacity, Needs Fiscal Effort / Effectiveness Ratio Fiscal Position original revenue (PAD) and Tax Performance Indicators and Local Retribution in Pontianak. And will be discussed also about the level of local financial independence in 2011-2014 to support the organizers of regional autonomy as measured by the ratio of Regional Financial Independence and Relationship Patterns in Pontianak. Research conducted at the Office of Pontianak City BPKAD, with the quantitative descriptive analysis method which uses data measured in a numerical scale / number. (Kuncoro, 2003) This analysis aims to determine the level of local financial capacity, level of independence and the readiness of the local government of the city of Pontianak in the implementation of regional autonomy. Results from this study and the performance of Financial Ability in one regional assessed from the ratio of local independence that describes to the extent of financial dependence of local governments to the central government, obtained by comparing the acceptance of PAD to acceptance Assistance and Contribution Regions. From the year 2011-2014, the average calculation independence ratio Pontianak City generate value 21.22% Because of the value is between 0-25%, the city of Pontianak is considered to have very low financial capacity and have a pattern instructive relations with the central government, which where financial dependence on the central government is still low compared to the regional independence
Identifikasi Hidden Competence dan Pengaruhnya Terhadap Kinerja Guru Daerah Khusus Di Kabupaten Kayong Utara
Get PDFThe research aims to find out and identify hidden competence of special region teachers in the District of Kayong Utara, and the influence on their performance. The research was conducted through a survey of 76 special region teachers of 35 schools, involving 42 primary school teachers, 22 junior high school teachers, and 12 high school teachers. The research result shows that in general the tendency of special region teachers were still have low self-concept, personality, and motivation, which each of them is in the range of 2-3. Specifically, the hidden competence tendency of 42 special region teachers of primary school were still low (in the range of 2-3). The hidden competence tendency of 22 junior high school teachers were still low although they are higher than the hidden competence of primary school teachers (in the range of 2-3 on a scale of 5). The performance of special region teachers of primary school, junior high school, and high school also tend to be low for primary teachers (2.98), and high for junior high school teachers (3.39), and senior high school (3.62). The regression results show that there were significant hidden competence on teacher performance with a contribution of 32.5%
Analisis Indikator Fundamental Ekonomi Daerah di Kalimatan Barat: Pertumbuhan Ekonomi, Pendapatan Perkapita dan HDI
Get PDFThis study aimed to identify the profile and classification of districts and cities in West Kalimantan based on indicators of local economic fundamentals such as economic growth, per capita income and the Human Development Index (HDI). Secondary data were obtained from the BPS West Kalimantan and other related agencies for the years 2005 - 2011. In the processing of secondary data to answer the purpose, this study uses local typology analysis tools to determine the pattern and structure of economic growth in each region (Kuncoro, 2004) which divides area into four categories: (1) regions with high-income and high economic growth; (2) regions with high-income and low economic growth; (3) regions with low-income and high economic growth; and (4) regions with low income and low economic growth.The research found development gaps between the City of West Kalimantan (Pontianak and Singkawang) and other districts where both cities have high-performance in economic growth, income per capita and HDI. None of the districts that have high performance in all three indicators. 11 other districts have diverse performance. Policy development at the district and municipal level should be based on development goals on a scale of local, provincial and national levels with a convergent pattern. This will facilitate the development of the region in the future.
Pengaruh Kepemimpinan Transaksional dan Kepemimpinan Transformasional Terhadap Kepuasan Kerja dan Kinerja Dosen Universitas Tanjungpura Pontianak
Get PDFThe central theme of this research is that the job satisfaction and the lecturers’ performance are increasing because of the roles of transactional and the transformational leadership. The purpose of this research is to examine and analyze the influence of these two leadership styles in University of Tanjungpura with main focus on the study of Human Resources Management. This research employs survey design in the form of verification research. The sampling design used in this research is stratified random. From 987 lecturers in University of Tanjungpura, 60 respondents (lecturers) are drawn as samples from nine faculties and participate in this research. The data are obtained from the collected questionnaires and they are analyzed by using path analysis. The results have shown that (1) the transactional leadership has a insignificantly positive influence on the lecturer’s job satisfaction, (2) the transactional leadership has a insignificantly positive influence on the lecturer’s work performance, (3) the transformational leadership has a significantly positive influence on the lecturer’s job satisfaction, (4) the transformational leadership has a significantly influence on the lecturer’s work performance, and (5) the job satisfaction has a significantly positive influence on the lecturer’s work performance.
Pengaruh Organizational Citizenship Behavior pada Performance dengan Service Quality, Satisfaction dan Behavior Intention Sebagai Anteseden
Get PDFThe purpose of the study is to observe the influence of organizational citizen behavior to performance. Organizational citizen behavior is affected by three variables namely satisfaction, service quality and behavior intention. The study was conducted on 12 nurses, 128 patients, and 10 nursing supervisor at a private hospital in Surakarta, Jawa Tengah. Stratified random sampling technique was applied to determine the number of sample. The result was based on structural equation modeling (SEM) method that showed there is no relationship between OCB and satisfaction and OCB to behavior intention. On the other hand, OCB to customer satisfaction, OCB to performance and satisfaction to performance are proved to be significant
Undergraduate Management Accounting Research in University of Tanjungpura: Past, Present and Future
Get PDFThis paper provides a review of 168 undergraduate theses submitted between the year 2002 and 2011 in management accounting topics. During this time, there is a changing interest of students in accounting research, especially in topic selection. To review the development of management accounting research in undergraduate level, this paper is structured according to the topics, theories and research methods used. The purposes of this review are to determine the main interest and map the past and current achievement of such research area in University of Tanjungpura. Based on the current trend and international hot debatable topics, the last section of this paper also gives a recommendation about the possible interesting topics for future research
Penilaian Kawasan Hutan dalam Penentuan Kelayakan Luas Areal Perkebunan Kelapa Sawit (Suatu Pendekatan Konseptual)
Get PDFMost studies valuation that have been described previously including forest ecosystems do not see the forest ecosystem services as natual capital / natural assets and even the socio-ecological context. The implication is that forest ecosystem services are considered as an economic asset / economic capital. the concept of value used in the valuation is the concept of the value of output. Though the forest ecosystem services has the characteristics of a sustainable dynamic and as part of the life supporting system including the ability resilience and self-terrific capacity. So that the forest ecosystem is no longer seen as economic assets, but with the characteristics of the dynamic and sustainable forest ecosystem is seen as natural or natural capital assets. The current perspective marginalize other forest ecosystem functions, such as socio-economic functions. Whereas the concept of an insurance value of forest ecosystems is not just the case as seen from the perspective as natural capital, but the role of social values in maintaining the sustainability of forest ecosystems is crucial, as reflected by the presence of heritage value, and existence value. So that the insurance value of the forest ecosystem occurs because the forest ecosystem serves as a natural asset / natural and social capital assets / social capital
Pengaruh Informasi Kadar Gula Darah Terkini dan Probabilitas Terjangkitnya Diabetes Mellitus terhadap Belief Updating dan Willingness to Pay Premi Asuransi Kesehatan
Get PDFThis research evaluates effect of the current information about blood glucose level based onmedical test to the value of the premium willingness to pay (WTP) and ownership of healthinsurance. The data collecting methodology in this study used laboratory experiments.Participants involved in this research is limited only to the individual that has been aged a minimum of thirty-five years and have a permanent income. The sample selection was based onthe fact that the individuals in that age have increasing tencendy in the prevalence of the risk contracting acute diseases, such diabetes mellitus. While the terms on permanent-income basedon the consideration that only income individuals who can afford to buy health insurance.Theresults of this study show that blood glucose current information significantly influencesubjective belief of health status which in turn affects the value of WTP and decisions of individuals in health insurancepossession. Other variables that significantly affect the individualhealth risk perceived are the number of sick days in a month. Other significant variable is income. While the ownership of health insurance is significantly only influenced by subjectivehealth status, after receiving the objective information based on blood glucose level medicalreport
Studi Komparatif Ekuitas Merek Produk Buatan Malaysia dan Indonesia
Get PDFThe purpose of this study is to assess and obtain empirical evidence by testing different responsetowards brand equity products made in Indonesia and Malaysia. The observed product isprocessed food products biscuit, considering the existence of this Malaysia’s processed foodproduct has a close competition with domestic processed food products. Non-probabilitysampling technique in the form of purposive sampling is applied. The study was conducted on160 respondents, consist of 80 consumers of biscuit brand made in Malaysia and 80 consumers ofbiscuit brand made in Indonesia. The study results that among Malaysia and Indonesia biscuitbrand there is a difference in case of brand association, brand loyalty and brand quality as awhole, whereas the similarity between both products is in the perceived quality