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ANALISIS ANGGARAN PENJUALAN SEBAGAI ALAT PERENCANAAN LABA PADA PT WAHANA PERSADA KARTON PALEMBANG Dessi Kurniawati; Jamiyla Jamiyla; Trie Sartika Pratiwi
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 8, No 1
Publisher : Universitas Indo Global Mandiri

This thesis is entitled "Analysis of Sales Budget as Planning Tool of Profit in PT Wahana Persada Karton Palembang". PT Wahana Persada Karton Palembang is a company engaged in the sale of boxes. To obtain the data, the author used data collection methods such as interviews, documentation and library research related to the problems that occured. Based on the results of the analysis conducted, the company implemented a top-down system (Authoritarian) in performing the procedure of preparing the salesman budget from the data of the previous year's salesman realization, so the company has not made a good budget preparation as a tool of profit planning. The author proposed recommendations to companies to consider using forecasting sales the quadratic method of preparation of the sales budget. By using this method the company can see how much sales targets to be achieved in the period to come and to know the factors causing the difference between sales budget with its realization.Keywords: Forecasting Sales, Sales Budgeting, Profit Planning

PENGARUH CAPITAL ADEQUACY RATIO (CAR) DAN LOAN TO DEPOSIT RATIO (LDR) TERHADAP RETURN ON ASSETS (ROA) PADA BANK UMUM YANG TERMASUK DALAM SAHAM LQ45 Eva Auria Ekananda; Jamiyla Jamiyla; Trie Sartika Pratiwi
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 3
Publisher : Universitas Indo Global Mandiri

This study aims to determine the effect of CAR and LDR, either simultaneously or partially on ROA in the Commercial Banks included in LQ45 stocks with the observation period 2008 – 2015. The type of study is research hypothesis with purposive sampling method. The target population of this study is recorded in the Commercial Bank shares LQ45 period 2008 – 2015 announced by the Indonesian Stock Exchange. The research sample consists of 4 commercial banks. The analysis technique used is a statistical test with multiple regression method. The result showed that the CAR variable is negative effect and no significant on ROA. LDR variable is positive and significant mpact on ROA. Variables that have a dominant influence on ROA is variable LDR. And simultaneously CAR and LDR not significant effect on ROA.Key word : CAR, LDR, ROA

ANALISIS ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA KANTOR KECAMATAN KALIDONI PALEMBANG 2012-2014 Bernika Ifada Puti Nz; Jamiyla Jamiyla; Endah Meiria
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 6, No 1
Publisher : Universitas Indo Global Mandiri

The purpose of this study is to determine Budget and Expenditure realization at the Kalidoni District Office in Palembang. Variable of this study was realization of Budget and Expenditure during 2012-2014. The subjects are the Budget and Expenditure at the Kalidoni District Office in Palembang. The method of this study was descriptive methods and data collection techniques were documentation and interviews.The data source of this study were the employees at Kalidoni District Office. The results of this study indicate that the realization of Budget and Expenditure District of Kalidoni Palembang, the ratio of income and unstable realization were 96% in 2012, 58% in 2013 and 85% in 2014. For the ratio of budget and realization in 2012 of 85%, in 2013 by 88% an d in 2013 is 92%. The ratio of expenditure and realization were 89% in 2012, 68% in 2013 and 472% in 2014. The independence ratio were 110% in 2012, 203% in 2013 and 714% in 2014. Effectiveness ratio were 91% in 2012, 66% in 2013 and 9,8% in 2014. Efficiency ratio were 70% in 2012, 72% in 2013, and 87% in 2014. In general, the realization of the budget and expenditure in Kalidoni district is good enough, the level of independence is good, but the level of effective and efficient in the District Kalidoni is still not included in the criteria.

ANALISA TINGKAT EFISIENSI PENGGUNAAN KEUANGAN DITINJAU DARI RASIO ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA KANTOR CAMAT KALIDONI - PALEMBANG TAHUN 2012-2014 Jamiyla Jamiyla; Bernika Ifada Puti Nz; Endah Meiria
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 7, No 1
Publisher : Universitas Indo Global Mandiri

The purpose of this study is to determine Budget and Expenditure realization at the Kalidoni District Office in Palembang. Variable of this study was realization of Budget and Expenditure during 2012-2014. The subjects are the Budget and Expenditure at the Kalidoni District Office in Palembang. The method of this study was descriptive methods and data collection techniques were documentation and interviews.The data source of this study were the employees at Kalidoni District Office. The results of this study indicate that the realization of Budget and Expenditure District of Kalidoni Palembang, the ratio of income and unstable realization were 96% in 2012, 58% in 2013 and 85% in 2014. For the ratio of budget and realization in 2012 of 85%, in 2013 by 88% an d in 2013 is 92%. The ratio of expenditure and realization were 89% in 2012, 68% in 2013 and 472% in 2014. The independence ratio were 110% in 2012, 203% in 2013 and 714% in 2014. Effectiveness ratio were 91% in 2012, 66% in 2013 and 9,8% in 2014. Efficiency ratio were 70% in 2012, 72% in 2013, and 87% in 2014. In general, the realization of the budget and expenditure in Kalidoni district is good enough, the level of independence is good, but the level of effective and efficient in the District Kalidoni is still not included in the criteria. Keywords: Realization, Budget and Expenditure

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