Claim Missing Document
Check
Articles

Found 7 Documents
Search

Penerapan Perhitungan Biaya Relevan dalam Pengambilan Keputusan Pesanan Khusus Rita Martini; M. Thoyib; Yulita Yulita
Jurnal Ilmiah Ekonomi Global Masa Kini Vol 11, No 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.294 KB) | DOI: 10.36982/jiegmk.v11i1.1054

Abstract

ABSTRACTCompanies in making decisions must consider information about costs incurred. One of the important information needed by companies in making decisions for production activities is information about relevant costs. The information needed about relevant costs is to find out the calculation of relevant costs in determining the decision to accept or reject specific requests from buyers. The results show that company management needs to take into account the relevant costs in making decisions to accept or reject special orders. Furniture companies must classify relevant costs first before making a decision to accept orders to minimize losses, and can be used as a strategy to increase profits.Keywords: decision making, cost accountingABSTRAKPerusahaan dalam mengambil keputusan harus mempertimbangkan informasi tentang biaya yang dikeluarkan. Salah satu informasi penting yang dibutuhkan perusahaan dalam pengambilan keputusan untuk kegiatan produksi adalah informasi tentang biaya relevan. Informasi yang dibutuhkan tentang biaya relevan adalah untuk mengetahui perhitungan biaya relevan dalam menentukan keputusan untuk menerima atau menolak permintaan spesifik dari pembeli. Hasil penelitian menunjukkan manajemen perusahaan perlu memperhitungkan biaya relevan dalam membuat keputusan untuk menerima atau menolak pesanan khusus. Perusahaan furniture harus mengklasifikasikan biaya relevan terlebih dahulu sebelum membuat keputusan menerima pesanan untuk meminimalkan kerugian, dan dapat digunakan sebagai strategi untuk meningkatkan keuntungan.Kata Kunci: pengambilan keputusan, akuntansi biaya
Determinan Meningkatkan Kepuasan Kerja dan Dampaknya Pada Komitmen Organisasi M. Thoyib; Mahdi Hendrik
EKSISTANSI Vol. 9 No. 1 (2020): Jurnal Eksistansi
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The linkage of the five variables of training, career development, promotion, job satisfaction and commitment within the organization is paramount in achieving the goals of integrated organization. The success of the organization in achieving its goals beginning of the commitment between the owners and members of the organization, by empowering human resources through improvement and employee development and programmed regularly and provide compensation /remuneration in accordance with the developments and changes in the organization, so the impact on the employees and owner satisfaction organization (community).
Analisis Motivasi Kerja, Fasilitas Terhadap Gaya Kepemimpinan dan Dampaknya pada Kualitas Jasa Layanan Perpustakaan Politeknik Negeri dan Swasta di Kota Palembang M. Thoyib; Sopiyan AR; Periansya .
EKSISTANSI Vol. 5 No. 3 (2013): Jurnal Eksistansi
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The quality of human resources is the key word in the face of today's global marketplace. Changes in the level of quality of human resources is often a issue in almost all organizations. Where the service quality can be affected by factors of work motivation, facilities such as reference books, information and leadership style in the university environment, especially in service in the library. This study aims to identify and analyze how far the direct influence of the three variables; motivation (X1), facilities (X2), leadership style (Y) with quality of services (Z). Sample as many as 153 respondents of 175 questionnaires were distributed from the student population of public and private polytechnics and engineering fields Busnis (not polytechnic health) in Palembang. The analysis model used is the SEM (structural equation model). Results of studies with variable conclusions berpengarh facilities directly and domnan to variable leadership style (0.49), while the third variable of motivation, facilities and leadership styles and dominant direct effect on the quality services is variable motivation (0.38).
ANALISIS KINERJA KEUANGAN PADA PT BANK MUAMALAT INDONESIA, Tbk. Tarisa Salsabella; M. Thoyib; Marsahanda Aprilia
EKSISTANSI Vol. 10 No. 02 (2021): EKSISTANSI
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial statement analysis is an essential tool to obtain information about the financial condition and performance of the company during the period. By analyzing the financial statements, it can be seen whether the financial performance is in a healthy or unhealthy condition. The cause of a bank is beneficial if the ratio is above the predetermined average and is said to be harmful if the ratio value is below the average. The object of this research is one of the banks in Indonesia, namely PT Bank Muamalat Indonesia Tbk. This study was conducted to predict financial performance using the Camel method. This bank is the first Islamic bank that was established in 1991. Based on the economic reports from the official website of PT Bank Muamalat Indonesia Tbk, profits fluctuate from year to year, and the amount of costs incurred is almost the same as the income received. This study aims to (1) determine the causes of the rise and fall of profits for three consecutive years; (2) to find out and analyze the impact of the number of costs incurred by PT Bank Muamalat Indonesia Tbk.
Business Development Efforts and Financial Plan: Lakso Sriwijaya Rita Martini; M. Thoyib; Periansya Periansya
MITRA: Jurnal Pemberdayaan Masyarakat Vol 2 No 1 (2018): MITRA: Jurnal Pemberdayaan Masyarakat
Publisher : Institute for Research and Community Services

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/mitra.v2i1.31

Abstract

The present community service program aims to provide understanding and assistance in product development and business finance plan. The target audience of this program is Lakso Sriwijaya. The activity ranges from providing information on developing a long-term practical and durable lakso business to providing assistance in developing the business finance plan. Accounting information is a tool used by users of accounting information for decision making, especially business people. The training given resulted in enhanced professionalism and better business management. Management that focuses on development in business financial planning tends to generate more statutory accounting information, budget and additional income from its business.
ANALISIS EFISIENSI, EFEKTIVITAS, KONTRIBUSI, PERTUMBUHAN PENERIMAAN REALISASI, DAN PERTUMBUHAN WAJIB PAJAK BUMI DAN BANGUNAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG M. Thoyib; Bainil Yulina; M. Reynaldi Dwi Saputra; Riza Wahyudi; Darul Amri
Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 10 No 2 (2021): MAJALAH ILMIAH MANAJEMEN
Publisher : Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.14 KB) | DOI: 10.58437/mim.v10i2.65

Abstract

This study was conducted to determine the factors that influence the receipt of the Rural and Urban Land and Building Tax (PBB-P2) on Regional Original Income in Palembang City. The factors studied are efficiency, effectiveness, contribution, growth of realized revenue, and growth of taxpayers partially and simultaneously. The sampling used in this study is the Saturated Sampling Technique method using secondary data from the Regional Government Financial Reports (LKPD) audited by the BPK and Land and Building Tax Realization Reports which are analyzed using multiple regression analysis with the help of Statistical Product Software for the Service Solution (SPSS) version 26 for windows. As a result, it is estimated that there is an effect of the independent variable on the dependent both partially and simultaneously. The coefficient with the highest effect on PAD is efficiency of 0.932 and the coefficient with the lowest effect is the revenue growth rate of 0.219. As much as 72.1% can be explained by independent variables and the remaining 27.9% is influenced by other factors not explained in this study.
Determinasi Kualitas Layanan, Prosedur Layanan, Lingkungan Kerja dan Implementasi Kebijakan Terhadap Kepuasan Masyarakat pada Samsat Kota Palembang Sumatera Selatan M. Thoyib; Indra Satriawan; Farida Husin; Tutik Pebrianti; Satria P.
MBIA Vol 18 No 1 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.613 KB) | DOI: 10.33557/mbia.v18i1.335

Abstract

Efforts to support the provision of fast public services, for that we need a government system that supports the creation of quality public service delivery. This research was conducted to determine the factors that determine and influence community satisfaction in Palembang City samsat. The factors studied were the influence of service quality, service procedures, work environment, and policy implementation on community satisfaction partially and simultaneously. This research was collected by sampling techniques using purposive sampling which is part of nonprobability sampling with the help of research instruments in the form of 124 sheets / respondents which were distributed directly to the SAMSAT Office of Palembang City aimed directly at the people in the office. in this study analyzed using multiple linear regression models with the help of SPSS version 22.0 software. The results are estimated to have the effect of independent variables on dependents both partially and simultaneously. The dominant coefficient of influence on satisfaction is Policy Implementation of 0.288 and the lowest is the service procedure of 0.181. The independent variable can explain 48% (R2, RSquare) and the remaining 52% is influenced by other factors not included in this study.