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Peranan Penyusunan Anggaran Biaya Produksi dalam Menunjang Efektivitas Pengendalian Biaya Produksi pada PT Elco Indonesia Sejahtera Garut Cecep Hamzah
Jurnal Wacana Ekonomi Vol 16, No 2 (2017): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v16i2.343

Abstract

This study entitled: "The Role of Production Cost Budgeting in Supporting the Effectiveness of Production Cost Control at PT. Elco Indonesia Sejahtera Garut ”. The purpose of this study was to determine the role of production cost budgeting in supporting the effectiveness of controlling production costs at PT. Elco Indonesia Prosperous Garut. The method used in this research is descriptive analysis method. Data analysis and hypothesis testing used is qualitative analysis, and the data source is secondary data. Based on the results of research and discussion, it can be concluded that the effectiveness of controlling production costs at PT. Elco Indonesia Sejahtera Garut has been achieved because the difference in budget and realization of production costs does not exceed the tolerance limit in general, namely 10%.
Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada PD. BPR Garut Cecep Hamzah
Jurnal Wacana Ekonomi Vol 16, No 3 (2017): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v16i3.344

Abstract

This study entitled The Effect of Intellectual Capital on Financial Performance at PD. BPR Garut. This study aims to determine the intellectual capital and financial performance of PD. BPR Garut for the period 2012 to 2015. This research uses quantitative methods. The data collection technique used is library research and documentation research. While the data processing technique is performed using simple linear regression analysis. The results showed that Intellectual Capital had a positive effect on Return On Assets (ROA), wherein Intellectual Capital at PD. BPR Garut as a whole from the period 2012 to 2015 has increased and is included in the Top Performance category, meaning that human resources, infrastructure and business relations are very good and adequate. Financial Performance (ROA) of PD. BPR Garut as a whole from the period 2012 to 2015 experienced (fluctuations), namely an increase and decrease and more likely to increase in each quarter, and was classified in the predicate for the health status of Bank Indonesia in the fairly healthy category.