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ANALISIS LAPORAN HARGA POKOK PRODUKSI BARANG PERCETAKAN PADA PT. LIMBERSA ANUGERAH PRIMA PRINTING PALEMBANG Dewi Oktavia; Harsi Romli; Lukita Tripermata
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 6, No 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.031 KB) | DOI: 10.36982/jiegmk.v6i1.49

Abstract

The purpose of this study was to analyze the report the calculation of cost of production at PT. LimbersaAnugerah PrimaPrinting Palembang. Data used in this research are secondary data from the report the cost of production in December 2014 at PT. Limbersa Anugerah PrimaPrinting Palembang.The data analysis technique used in this study is a comparative qualitative data analysis techniques, the method of research which compares with the existing theory with the data obtained from the field study.The results showed; (1) The results of the calculation of costs of production by the company showed Rp 1,369, while the results of calculations based on theoretical analysis of Rp 3,452. Thus, the difference between production costs in the calculation of the company with analysis based on the theory that is Rp 2,083 for goods orders printed with blank invitation in December 2014. The result of the calculation according to the company's production cost is Rp 1,019 results show calculations based on theoretical analysis of Rp 3,102. So the difference for goods orders printed invitations without any form of Rp 2,083 / sheet. Difference in cost of production for goods orders calendar size 35x50cm print in December 2014 amounting to Rp 2,083 / sheet. (2) the post-production costs are overhead costs that are not taken into account the company, whereas the post is very important to know because it affects the cost of production. So when there are differences in the calculation results calculated production costs of machinery depreciation expense amounting to Rp 25,000,000, -. Machinery depreciation expense per month is Rp2.083million.
Pengaruh Inflasi Terhadap Tingkat Piutang Bermasalah (Non Performing Loan) Perusahaan Pembiayaan di Kota Palembang Tedy Setiawan Saputra; Isnurhadi Isnurhadi; Harsi Romli
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 10, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.777 KB) | DOI: 10.36982/jiegmk.v10i2.845

Abstract

 ABSTRACTOne of determining factor which influenced the finance company growth is how the finance company could be created a profit. The more high profit will open chance widely the finance company to grow. One of the crucial factors which influenced the profitability of the finance company is Non-Performing Loan. The higher the Non-Performing Loan level of the finance company, the more the profit could be reduced. And the lower Non-Performing Loan level, the high profit could be created. One of the factors which influenced the Non-Performing Loan of the finance company is an economic macro variable, especially the inflation factor. The aim of the study to measure empirically the relationship ofInflation on Non-Performing Loan of a finance company in Palembang City. The research data consisted of the Non- Performing Loan statistic of a finance company in Palembang City from January 2015 to June 2018 and statistic of inflation level, from January 2015 to June 2018, which is periodic data (time series) form. The research method utilized in the research is quantitative, with linear regression as the research technique, and supported by the SPSS software 24.0 version. The research result has shown that inflation is not affected directly on Non-Performing Loan level.Keywords : Inflation, NPL, Linier RegressionABSTRAKSalah satu faktor yang menentukan pertumbuhan perusahaan pembiayaan adalah bagaimana perusahaan tersebut dapat menciptakan profit. Semakin tinggi profit yang dihasilkan, maka semakin besar pula peluang perusahaan tersebut untuk berkembang. Salah satu faktor krusial yang dapat mempengaruhi tingkat profitabilitas perusahaanpembiayaan adalah piutang bermasalah (Non Performing Loan). Semakin tinggi piutang bermasalah (Non Performing Loan) maka semakin besar pula profit perusahaan berkurang, demikian pula sebaliknya, semakin kecil piutangbermasalah yang timbul maka semakin besar pula profit yang dapat dibukukan. Banyak faktor yang dapat mempengaruhi timbulnya piutang bermasalah (Non Performing Loan) pada perusahaan pembiayaan. Salah satu faktoryang dapat mempengaruhi timbulnya piutang bermasalah (Non Performing Loan) adalah faktor ekonomi makro, terutama faktor inflasi. Penelitian ini bertujuan untuk menguji secara empiris keterkaitan Inflasi terhadap tingkat Piutang Bermasalah (Non Performing Loan) perusahaan pembiayaan di kota Palembang. Data penelitian yangdigunakan dalam penelitian ini adalah statistik piutang bermasalah perusahaan pembiayaan di kota Palembang dari bulan Januari 2015 sampai dengan bulan Juni 2018, dan statistik Inflasi dari bulan Januari 2015 sampai dengan bulan Juni 2018, dalam bentuk data berkala (time series). Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan teknik analisa Regresi Linier, pengujian menggunakan program SPSS versi 24.0. Hasil penelitian menunjukkan Inflasi tidak berpengaruh terhadap tingkat piutang bermasalah (Non Performing Loan).Kata kunci : Inflasi, NPL, Regresi Linier  
The Effect of Local Taxes, General Allocation Funds, and Special Allocation Funds on Capital Expenditures of the Government of South Sumatra Province 2010 - 2019 Ayunda Dina Maharani; Harsi Romli; Vhika Meiriasari
International Journal of Community Service & Engagement Vol. 2 No. 3 (2021)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v2i3.342

Abstract

This study aims to examine the effect of local taxes, general allocation funds and special allocation funds on the capital expenditure of the South Sumatra Province government for the 2010-2019 period. The data used in this study are primary and secondary. Furthermore, the data were analyzed using multiple linear regression. This study prove that the general allocation funds have a positive effect on the capital expenditure of the South Sumatra provincial government. While, local taxes and special allocation funds are not proven to have a positive effect on the capital expenditure of the South Sumatra provincial government. Furthermore, the test results of the coefficient of determination (R2) obtained a value of 0,773. This shows that the amount of the contribution of the tax variables, general allocation funds and special allocation funds can explain the capital expenditure of 77,30% the remaining is influenced by other variables included in this study.
IMPLEMENTASI BANTUAN PROGRAM KELUARGA HARAPAN (PKH) (STUDI PADA DESA TIMBANGAN KECAMATAN INDRALAYA UTARA KABUPATEN OGAN ILIR) Retno Pratiwi; Isabella Isabella; Novia Kencana; Harsi Romli
Jurnal Pemerintahan dan Politik Vol 7, No 1 (2022)
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jpg.v7i1.1998

Abstract

Tujuan dilakukannya penelitian ini adalah untuk mengetahui Bagaimana Implementasi Bantuan Program Keluarga Harapan (PKH) di Kecamatan Indralaya Utara Desa Timbangan Kabupaten Ogan Ilir. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif. Hasil analisis dan temuan di lapangan dari penelitian ini adalah (1)Komunikasi dilihat dari penyampaian informasi, kejelasan informasi dan sosialisasi sudah berjalan dengan baik, hal ini terlihat dari adanya sosialisasi dan koordinasi yang dilakukan secara. (2)Sumber Daya juga sudah cukup karena baik dari sumber daya manusianya berjumlah 99 orang yang memang merupakan orang-orang yang berkompeten dan telah banyak mengikuti pelatihan maupun pembinaan. (3)Disposisi pada indikator ini peneliti menemukan adanya penyimpangan yang dilakukan oleh pendamping PKH pada saat pencairan dana bantuan yang tidak sesuai dengan Pedoman Pelaksanaan Keluarga Harapan dan Petunjuk Teknis Penyaluran Bantuan PKH. (4)Struktur Birokrasi pada indikator ini Struktur Birokrasi sudah jelas karena SOP dalam pelaksanaan bantuan ini berpedoman pada buku teknis penyaluran bantuan PKH dan buku pedoman pelaksanaan keluarga harapan. Berdasarkan hasil penelitian dan pembahasan yang dilakukan maka peneliti dapat menyimpulkan mengenai Implementasi Bantuan Program Keluarga Harapan (PKH) di Desa Timbangan Kecamatan Indralaya Utara Kabupaten Ogan Ilir sudah berjalan dengan baik walaupun terdapat beberapa hambatan tetapi dapat diatasi oleh pihak yang telibat dalam program bantuan ini. Saran dalam penelitian ini adalah para pendamping PKH harus selalu diberikan pelatihan dan training dengan tema etika dan perilaku dan untuk keberlangsungan program bantuan ini sebaiknya digantikan dengan program bantuan lain dengan cara pemberian modal usaha kepada warga tidak mampu agar dapat menumbuhkan sikap mandiri dan meningkatkan perekonomian. Kata Kunci : Implementasi, Kesejahteraan Sosial,PKH
Analysis of Shopping Budget at the Department of Women's Empowerment and Child Protection Community Empowerment Palembang City Sari Muhiba; Harsi Romli; Lukita Tripermata
International Journal of Community Service & Engagement Vol. 3 No. 2 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i2.720

Abstract

This study aims to analyze the preparation of a budget for the empowerment agency for women, child protection, and community empowerment in Palembang City. This research is a descriptive study using primary data and secondary data. The data collection technique is done by interview and documentation methods. The results showed that the women's empowerment office for child protection and community empowerment in Palembang City had applied the principles of Permendagri No. 13 of 2006 as a reference in the preparation of performance-based expenditures, but still faces obstacles in aligning the unit price in the RKA-SKPD, DPA, and budget reports. The increase in the amount of the budget from the DPPA to the Budget Report in 2017 was 9,01% and the decrease in 2018 was 1,34%.
The Influence of Accounting Information Systems and Internal Control on Employee Performance (Case Study at PT Sriwijaya Distribusindo Raya) Putri Puji Lestari; Harsi Romli; Leriza Desitama Anggraini
International Journal of Community Service & Engagement Vol. 3 No. 2 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i2.722

Abstract

This study aims to analyze the effect of accounting information systems and internal controls on employee performance at PT Sriwijaya Distribusindo Raya. The data used in this study were obtained from observation, literature study, and questionnaires. There were 47 respondents in this study. The data collected was then analyzed using multiple linear regression. The results showed that the accounting information system variabel, internal control had a positive effect on employee performance. This research is expected to provide benefits for companies to pay more attention to accounting information systems and internal controls to improve employee performance.
Analisis Tingkat Perputaran Modal Kerja dan Implikasinya Terhadap Likuiditas PT.Pinago Tbk Periode 2017-2019 Amelia Sagita Pebrianti; Harsi Romli; RM Rum Hendarmin
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 1 No. 3 (2020): Jurnal Bisnis, Manajemen, dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v1i3.409

Abstract

This study aims to analyze the level of working capital turnover and liquidity of PT. Pinago Tbk in 2017-2019. The data used is secondary data sourced from the company's financial statements. Qualitative descriptive analysis techniques are applied in this research. To analyze working capital turnover using several measurement methods, namely cash turnover (CTO), account receivable turnover (ARTO), inventory turnover (ITO), and net working capital (NWC). Meanwhile, to analyze the liquidity ratio, researchers consider the current ratio (CR). The results of the study prove that during the observation period the working capital turnover rate of PT. Pinago Utama Tbk based on cash turnover experienced a downward movement by an average of 26.17 times, but the working capital turnover rate based on account receivable turnover increased by an average of 5.29 times, then the working capital turnover rate was successively based on inventory turnover. and net working capital turnover experienced fluctuating movements with an average of 11.27 times and 5.073 times. The results also show the level of liquidity of PT. Pinago Utama Tbk during the observation period as seen from the current ratio showed a fluctuating movement with an average of 125%.
Analisis Kontribusi Bea Balik Nama Kendaraan Bermotor Dan Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Provinsi Sumatera Selatan Tahun 2016-2019 Bella Artha Ningsih; Harsi Romli; Andini Utari Putri
Jurnal Bisnis, Manajemen, dan Ekonomi Vol. 2 No. 1 (2021): Jurnal Bisnis, Manajemen, dan Ekonomi
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jbme.v2i1.420

Abstract

This study aims to analyze the contribution of motorized vehicle name transfer fees and motor vehicle taxes to the regional revenue of South Sumatra Province in 2016-2019. The data used in this study is the report on the realization of the transfer of motor vehicle name transfer, motor vehicle tax, and local revenue from South Sumatra Province in 2016-2019. This research method uses a quantitative approach using multiple linear regression as a measuring tool to test the hypothesis. The results showed that the variable of motorized vehicle name transfer fee, motor vehicle tax had a positive effect on the variable of local revenue in South Sumatra Province.
PENGARUH NILAI TUKAR, SUKU BUNGA, TINGKAT INFLASI DAN PERTUMBUHAN GDP TERHADAP INDEKS HARGA SAHAM GABUNGAN (IHSG) Yoga Bancin; Harsi Romli; Isnurhadi
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 9 No 3 (2020): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (850.703 KB) | DOI: 10.58437/mim.v9i3.47

Abstract

Pasar modal merupakan hal yang sangat penting karena sering kali dijadikan sebagai tolak ukur kondisi perekonomian suatu negara. Kondisi yang dapat mempengaruhi kegiatan investasi di pasar modal adalah kondisi makro ekonomi dimana kondisi tersebut tercermin dari indikator ekonomi moneter diantaranya adalah nilai tukar, suku bunga, inflasi dan pertumbuhan gdp. Penelitian ini untuk melihat seberapa besar pengaruh nilai tukar, suku bunga, tingkat inflasi dan pertumbuhan gdp terhadap Indeks Harga Saham Gabungan (IHSG). Metode penelitian yang digunakan adalah penelitian deskriptif kuantitatif. Penelitian ini menggunakan data dari Badan Pusat Statistik (BPS), Bank Indonesia (BI) dan Bursa Effek Indonesia dari tahun 2014 – 2019. Teknik pengolahan data dibantu dengan menggunakan alat bantu SPSS.24. Dari hasil penelitian menunjukkan keseluruhan variabel bebas (nilai tukar, suku bunga, inflasi dan pertumbuhan gdp) berpengaruh secara simultan atau bersama-sama yang signifikan terhadap variabel terikat indeks harga saham gabungan (IHSG). Variabel Suku bunga (BI Rate) (X1) memiliki pengaruh negative dan signifikan terhadap IHSG dan variabel inflai (X3) berpengaruh negative dan signifikan terhadap IHSG. Sedangkan untuk variabel nilai tukar (X1) dan pertumbuhan gdp (X4) tidak memiliki pengaruh yang signifikan terhadap variabel IHSG.
Faktor-Faktor yang Memengaruhi Auditor Switching Pada Perusahaan Manufacture Sektor Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2017 – 2021 Reny Aziatul Pebriani; Leriza Desitama Anggraini; Harsi Romli; Lily Syafitri
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 13 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v13i1.1951

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This study aims to determine how much influence the growth of company size management turnover and audit delay on auditor switching in the basic and chemical industry sectors listed on the Indonesia Stock Exchange 2017-2021. This type of research is associative research. Samples were taken using purposive sampling technique. The sample is 40 companies from 79 basic and chemical industrial sector companies listed on the Indonesia Stock Exchange (IDX). The research period used was 5 years (2017-2021) so that the research data analyzed amounted to 200. The data analysis techniques used were descriptive statistics and logistic regression.Based on the results of this study indicate that (1) the company's growth partially has no positive and significant effect on auditor switching, this is indicated by the regression coefficient of the company's growth variable of 0.000 and the significance value of company growth is 0.974, (2 ) Management change partially has a positive and significant effect on auditor switching, this is indicated by the regression coefficient of management turnover variable of 1.150 and the significance value of management change is 0.035, (3) Company size partially has a negative effect and does not significant effect on auditor switching, this is indicated by the regression coefficient of the firm size variable of -0.036 and the significance value of firm size of 0.770, (4) Audit delay partially has no positive and significant effect on auditor switching, this is indicated by the regression coefficient of variance the audit delay bell is 0.003 and the audit delay significance value is 0.422, and (5) company growth, management turnover, company size and audit delay simultaneously have no significant effect on auditor switching, this is indicated by the significance value of 0.326.