7 research outputs found
Pengaruh Rencana dan Realisasi Penggunaan Dana Bos Terhadap Kinerja Keuangan di SMA Al-Islam Krian Sidoarjo
Get PDFBOS funds are costs allocated by the government specifically to support education in Indonesia. This study aims to examine the effect of BOS budget planning and the realization of the use of BOS funds on financial performance at Al-Islam Krian Sidoarjo High School. The variables used in this study are the BOS budget budget plan and the realization of the use of BOS funds which act as independent variables, as well as financial performance which acts as the dependent variable. The author uses descriptive quantitative methods in this study. The data collection technique carried out in this study was to use primary data obtained directly from the objects studied, namely by distributing questionnaires. The population in this study is the financial report of BOS Al-Islam Krian Sidoarjo High School in 2016-2018. The samples in this study were educators, education staff, and guardians of students who were involved in the BOS management team for the period of 2016 - 2018, with respondents totaling 35 people. The results of the study using multiple linear regression analysis based on the t test can be concluded that BOS budget planning has a significant and positive effect on financial performance and the realization of the use of BOS funds also has a positive and significant effect on financial performance
Perbandingan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing Vs Variable Costing Pada Produksi Sambel Pecel
Get PDFManufacturing company is a company that processes raw goods into semifinished or finished goods. In manufacturing companies to determine the selling price does not escape from the calculation of the cost of production which is appropriate and in accordance with cost accounting standards. PT. Indramukti Segara is a fast food company that comes from natural ingredients. Products produced by PT. Indramukti Segara includes: pecel sauce and fried onions. Calculation of cost of goods manufactured by PT. Indramukti Segara is not right to determine the selling price, because the company only calculates the material used multiplied by the price of the material. On this occasion the author analyzes the cost of production in accordance with the Cost Accounting standard and conducts a comparison between two methods, namely: the full costing method and the variable costing method. The purpose of this study is to compare the cost of production using the full cost and variable costs method. The data collected comes from the results of interviews with the Production Administration, Sambel Pecel production supervisor, and employees of Sambel production at PT. Indramukti Segara. Data obtained includes data on raw material expenditure, direct labor costs, and factory overhead costs that are fixed and variable. Based on the comparison of the calculation of Cost of Production between the full cost method and variable costs there are differences, because the full cost method calculates all costs that are fixed and variable while the variable cost method only calculates costs that are variable in nature
Hubungan Cash Flow Terhadap Kapasitas Produksi Pada PT Vista Mitra Surabaya
Get PDFProve that there is a relationship between cash flow and production capacity at PT. Vista Partners. The sample used in this study is financial data and production data of PT. Vista Partners. This study uses a quantitative approach with the aim to provide an overview of how PT Vista Mitra manages their cash flow and how it affects the production process. According to the data that I process, cash flow at PT Vista Mitra shows good performance because PT Vista Mitra is able to pay the company\u27s obligations well. Data collection is carried out by the author to obtain information on cash flow processing activities carried out in three ways, namely (a) documentation, (b) observation, and (c) interview. Analysis Techniques used in this study use (a) the classic assumption test, (b) t test, and (c) f test with the help of SPSS software. The hypothesis I use is accepted if significant t is less than α = 0.05. The results of this study prove that production capacity. Payment of Receivables (Xâ‚) has a t value of 1,216 with a significance probability value of 0.236. Significant t is greater than α = 0.05. Means that payment of receivables (Xâ‚) production capacity. Product Sales Results (Xâ‚‚) has a value of t-0.276 with a significance value of 0.785. Significant α = 0.05. Means that product sales (Xâ‚‚) have no significant effect on production capacity. Payment of debt (X₃) has a value of t 2,562 with a significance value of 0.017. Significant t is smaller than α = 0.05. This means that debt repayment (X₃) has a production capacity. The cost of raw materials (Xâ‚„) has a t value of 1.193 with a significance probability value of 0.244. Significant t is greater than α = 0.05. Means the cost of raw materials (Xâ‚„). Labor costs (Xâ‚…) has a t value of 1,274 with a significance probability value of 0.215. Significant t is greater than α = 0.05. Means that labor costs (Xâ‚…) have no significant effect on production capacity. Other costs (X6) have a value of t 1.091 with a significance probability value of 0.286. Significant t is greater than α = 0.05. Means other costs (Xâ‚…) have no significant effect on production capacity.
EVALUASI SISTEM PENGENDALIAN INTERNAL BAHAN BAKU PRODUKSI PADA UD. XYZ DI SIDOARJO
Get PDFThe era of globalization, the industrial world is increasingly developing, there are many companies engaged in the industry that manage various kinds of products, there will be more competitive competition. The development of the company is increasing rapidly, with the level of use and need for raw materials that are relatively large and increasing consumer demand. Raw material inventory control system for its role is needed in companies with existing theories. The author intends to analyze "Evaluation Of The Internal Control System For Raw Material For The Smoothness Of The Production Prosess (Case Study at UD. XYZ di Sidoarjo)". The purpose of this study is to find out how the internal control system for raw material inventory can be used to facilitate all production processes or processing of raw materials at UD. Light Plastic Sidoarjo. The data analysis technique used and carried out is a qualitative descriptive technique, which is to compare the collected data on a theoretical basis as a reference material that provides several suggestions for problem solvers in writing. Based on the results of research that can be done that the processing process in the company includes: the stage of purchasing raw materials, the stage of storing raw materials, the processing stage, the distribution stage. The research was conducted using a case study approach with qualitative methods. Data collection methods are carried out, namely interviews, observation and documentation. Based on the analysis, it is concluded that the internal control system for raw material inventory can expedite the processing or production process in the company which is said to be good, but there are still some weaknesses, namely concurrency in work, lack of monitoring of the production process or processing time and the entry and exit of goods in the company
Evaluating the Impact of Installed Capacity and Actual Production Volume on the Operational Efficiency of Regional Water Supply Company
Get PDFIn evaluating the performance of PDAMs in various regions, the gov-ernment must also look at the problems that occur in a regional drinking water company such as customer water quality, customer growth, prof-itability, liquidity and financial performance solvency. For this reason, local governments need to evaluate performance in order to improve performance in the company. Generally, companies still use the tradi-tional approach in measuring performance that comes from company financial information, along with the times there is performance meas-urement using the balanced scorecard method, this method is a meas-urement method that offers both financial and non-financial measure-ments. This study aims to determine the effect of installed capacity on opera-tional performance to determine the effect of real production volume on operational performance and to find out which is the most influential between installed capacity and real production volume on the opera-tional performance of PDAMs in West Java, Banten and Jakarta in 2018. In this study the author uses a quantitative approach. This research da-ta collection uses secondary data, which is obtained from the report on the results of the 2018 PDAM performance evaluation issued by BPKP and BPPSPAM. This research uses SPSS multiple regression analysis tool. The results show that the Installed Capacity has a minimum value of 188, the maximum value of Installed Capacity is 20,238. The Real Pro-duction Volume has a minimum value of 146, the maximum value of the Real Production Volume of 19,752 that occurs. Operational perfor-mance has a minimum value of 0.81, the maximum value of Opera-tional Performance is 1.69. The mean value of Operational Performance is 1.2547
Renewal of Islamic Education in Traditionalist Works in Minangkabau: Sheikh Khatib Muhammad Ali and the Traditionalist Intellectualism People
No full textFew studies on the intellectual contribution of old people have been conducted, resulting in a research gap. The majority of studies tended to investigate younger people as the driver of renewal, while educational ideas from the old people are used to be neglected. This study aims to explore the educational thought of Sheikh Khatib Muhammad Ali as one of the old intellectuals, through his traditionalist book entitled “Syair Irsyadiyah”. This study employs a hermeneutic approach to literature analysis to get more insights into the meaning of written texts precisely, so that there is no gap in the reader's understanding of the author of the original text. Primarily, data were collected from the book “Syair Irsyadiyah”, supported with other related literature, such as books, articles, and previous research findings. The findings demonstrated that Sheikh Khatib Muhammad Ali is a traditionalist and a pioneer who balances the views of modernists and traditionalists in Minangkabau Islamic education This is demonstrated by his ideas about education, as follows: 1) Sheikh Khatib Muhammad Ali created and implemented a new curriculum that includes structured subjects, standardized science, systematic teaching methods, and learning evaluation. 2) Sheikh Khatib Muhammad Ali also made up his own books to be taught in his school while the religious schools preferred to maintain teaching classical books originating from Middle Eastern scholars from the middle ages. 3) Santri needs to be of high moral character since learning is a necessity. His concepts indicate the effort to renew Islamic studies by making religious knowledge and general knowledge balanced, using systematic and measurable teaching materials, and developing students’ good character
The genetic framework of the Recsk ore genesis
Get PDFMany authors have dealt with the massive and stockwork gold-siiver-copper-pyrite deposit at Recsk since the 1850's when the production from these deposits began. However, several points of genesis and relationships of this relatively unique mineralization have remained unrevealed. Many of the conclusions, which based solely on field data, have since outdated. In the last two decades intense exploration activities, both drilling and underground developments, have provided several new recognitions, which served as basis for a new genetic approach. These were first summarized in a special volume of the Földtani Közlöny [1975], by J. GSEH-NÉMETH, T. ZELENKA, J. CSILLAG, J. FÖLDESSY, K. FÖLDESSY—J ARÁNYI, and the author. Some of these conclusions have been modified or supplemented with new data in the last years. Conclusions were drawn about the setting of this occurrence in the Eocene island arc, which could be traced in SW-NE direction across the Carpathian basin [CSILLAG et a!., 1980]. Similar complexes of slightly different ages are known elsewhere in the Carpathian-Balkan region (Timok, Vardar-zone). The localisation and spatial arrangement of this deposits can be related to the plate convergence-styles through the late Mezozojc-Paleogene period [HADZI et al., 1977]. Evidences were drawn about the young age of the Darno-zone [BALLA et al., 1982], which have questioned the earlier concepts about the Triassic formations at Recsk being part of the Central-Mountain Belt [WEIN, 1969, 1978]. The Eocene Priabonian magmatism followed multiple tectonic deformation, which produced folding and fault-systems. Synchronous sedimentation (with fossiles of Nummulites fabianii stage) and Rb/Sr dates igneous rocks of 35,7+2—5 m. y. [BALOGH, 1975] provided reliable age determination for the mineralization. The multiple phase igneous complex includes diorite-porphyries and andesites. This suite (the Recsk Andesite Formation) is comparable with the dioritic magmatism of eusyncline belts. The ore mineralization is related to the igneous emplacement following the first submarine, volcanic phase. Alteration and mineralization zoning resembles to the diorite-model of HOLLISTER [1978]. In the system of KRIVTZOV and PAVLOVA [1978] it is related to the eusyncline belt diorites. The succesive phases of hydrothermal mineralizations (Cu—Fe—Pb—Zn) were developed both in time and space in the order of the decreasing rate of heat flux from the peripheries toward the centre of the intrusion, and from the early peripheral metasomatic replacement and skarn deposits toward the latest central porphyry copper. A part of these ore were rejuvenated in the consequent magmatic pulses, and brought about the formation of smaller near-surface mineralization in the volcanic superstructure. Though the Cu and Mo contents within the porphyry mineralization does not correlate, the metal content contours correspond well with the geometry of the intrusion, hence, it can be considered as conformable. This arrangement is partly due to the localization characteristics, beneath the stratovolcanic pile
