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All Journal DERIVATIF FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN
Suryadi Suryadi
FE UM Metro
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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ANALISIS HARGA POKOK PRODUKSI DENGAN PENDEKATAN ACTIVITY BASED COSTING PADA UKM RANDUSARI DI BANJARREJO KABUPATEN LAMPUNG TIMUR Suryadi Suryadi
Derivatif : Jurnal Manajemen Vol 12, No 2 (2018): November
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v12i2.300

Abstract

AbstractBased on the fact system in the business field of Randusari Banjarrejo UKM, East Lampung, it still uses a conventional or full costing system in which the cost of production is determined by collecting all of the expenditures that have been spent during the production process and dividing it to the amount of output produced. Therefore it raises the question of how much the cost of production is right and efficient for the products of Randusari Banjarejo UKM in East Lampung in accordance with the conditions in the field by using Activity Based Costing systems. For calculations with the activity based costing system itself has never been tried or examined so research needs to be conducted to analyze the determination of the cost of production based on the history of the use of raw materials and supporting materials in the Randusari Banjarrejo UKM in East Lampung.The method used in this study is the tabulation method with the help of software Microsoft Excel 2010. The data obtained in the form of both primary and secondary data is compiled and simplified and presented in tabulation form. The analytical method used is qualitative and quantitative methods. Analysis of cost of production using the activity based costing method. The results of the research on the cost of production of kapok mattresses by using an activity based costing system resulted in lower cost of production compared to the cost of production using a company system and the cost of producing foam mattresses with a system using an activity based costing system resulting in lower cost of production compared to principal prices production using a company system. Keywords: UKM, Production Cost, Activity Based Costing
ANALISIS FAKTOR SOSIAL, PRIBADI, DAN PSIKOLOGIS TERHADAP MINAT NASABAH MENABUNGDI KSSPS BMT BASKARA ASRI SEJATI CABANG SEKAMPUNG DI KABUPATEN LAMPUNG TIMUR Suryadi Suryadi
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol 1, No 1 (2018): April
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v1i1.287

Abstract

Pemahaman akan perilaku nasabah mutlak diperlukan apalagi saat sekarang ini,perkembangan dari dunia tentang Lembaga Keuangan Syari’ah lainnya yangbegitu banyak dan tumbuh pesat, sehingga membuat intensitas persaingan yangsemakin tinggi, dan ini menjadi hal yang penting bagi pihak pemasar di BMTBaskara Asri Sejati Cabang Sekampung apabila ingin tetap diterima olehnasabahnya dan untuk bisa mendapatkan nasabah baru. Penelitian ini bertujuan : 1) untuk mengetahui pengaruh faktor sosial terhadapminat nasabah dalam menabung di BMT Baskara Asri Sejati CabangSekampung. 2) untuk mengetahui pengaruh faktor pribadi terhadap minatnasabah dalam menabung di BMT Baskara Asri Sejati Cabang Sekampung. 3)untuk mengetahui pengaruh faktor psikologis terhadap minat nasabah dalammenabung di BMT Baskara Asri Sejati Cabang Sekampung. Metode penelitian dalam penelitian menggunakan penelitian kuantitatif. Sampel objekpenelitian yang digunakan sebanyak 100 responden nasabah tabungan BMTBaskara Asri Sejati Cabang Sekampung. Pengambilan data berupa observasidan kuesioner. Sedangkan untuk pengolahan data dianalisis menggunakan ujivaliditas, reliabilitas, uji normalitas, linieritas, homogenitas, dan analisis regresilinier berganda menggunakan rumus Cronbach Alpha dengan menggunakanSPSS version 21 for windows dan menggunakan Microsoft Excel 2007.Teknik analisis yang digunakan adalah pengajuan hipotesis.  Hasil penelitian bahwa variabel sosial memiliki pengaruh signifikan terhadap minatmenabung. Variabel pribadi tidak memiliki pengaruh signifikan terhadap minatmenabung. Variabel psikologis tidak memiliki pengaruh secara signifikanterhadap minat menabung.Kata Kunci : Faktor Sosial, Pribadi, Psikologis, dan Minat Menabung
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