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PERHITUNGAN HARGA POKOK PRODUKSI, ACTIVITY BASED COSTING DAN SISTEM BIAYA KONVENSIONAL PADA PERUSAHAAN X. Sova, Maya; Anwar, Juli
MAJALAH ILMIAH WIDYA 2012
Publisher : MAJALAH ILMIAH WIDYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (62.215 KB)

The activity Based Costing (ABC) is a system to allocate all the cost that exist in production process based on the activitiesof the company so that it is more complicated than the traditional cost system. In the traditional cost system, all cost calculatedbased on the volume of activities so that the production cost unit can be higher or lower.The aim of this research is to know howto calculate the production cost by using ABC system (Activity Based Costing) or by Traditional Cost System. The method of writingis based on Field Research and library studies. The Collected data was analyzed descriptively. The result indicates that the calculationusing ABC System apparently can keep the main cost of production down in the amount of Rp 517.- for each unit of product

PENGARUH LIKUIDITAS DAN HUTANG JANGKA PANJANG TERHADAP KEMAMPULABAAN (Studi Kasus pada PT. Matahari Putra Prima Tbk. dan PT. Ramayana Lestari Sentosa Tbk.) Anwar, Yuli
Jurnal Ilmiah Binaniaga Vol 7, No 02 (2011): December 2011
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v7i02.309

The purpose of this research is to get an understanding about how is liquidity and long-term debt can influence the profitabillity. By doing this research,we expect that the result can give the advantage for others related to know how the influence of liquidity and long-term debt toward the profitability. The conslusion based on the classic assumption test showing that liquidity and long-term debt has a significant influence according to profitability. These can be seen from one of the classic assumption test,test f,which means p-value from f or signification grade is 0.000 ≤ α = 5%,the result shows that H0 refused dan Ha accepted. It means there is a relation between dependent variable with various independent variable Test statistics of the variables influence liquidity and long-term debt of the ROA, a significant effect. Liquidity has a positive influence on ROA and long term-debt has a negative effect on ROA. Keywords: Liquidate,Long-term debt, and Profitability

ANALISIS BUDAYA KERJA MODEL ORGANIZATIONAL CULTURE ASSESSMENT INSTRUMENT (OCAI) DALAM PENCAPAIAN VISI PERUSAHAAN PADA PT. YODI INTIGUNA MANDIRI - BEKASI Anwar, Yuli
Jurnal Ilmiah Binaniaga Vol 9, No 2B (2013): December 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i2B.342

One of the factors that affect the performance of employees in a company is working culture, which is very closely related factor in improving employee performance, because the creation of a good work culture and supported by a collaboration with fellow employees, then it will achieve results that can improve the performance of work employee.OCAI (Organizational Culture Assessment Instrument) very useful in reflecting the direction where the company is categorized based on its culture to support the mission and purpose, and also to be able to identify the elements in the culture that can resist the mission and goals. And Vision shows a state or desired level of achievement or expected by the organization or company will be realized at a certain point of time in the future.The purpose of this study is to analysis of work culture model of Organizational Culture Assessment Instrument (OCAI) in achieving the company's vision on PT. Yodi Intiguna Mandiri. The population of this study were 25 employees at PT. Yodi Intiguna Independent located at the office.By measuring the achievement of the vision of the company by means of questionnaires to 25 respondents who terdiir of 6 groups, each group having 4 questions to measure the level of achievement of the vision of the company, can be seen in the following table. Clan Culture Vision : 27,5 Achievement : 30,2. Adhocracy Culture Vision : 21,7 Achievement : 24,6. Market Cilture Vision : 31,7 Achievement : 23,8 (Not Achieve). Hierarchy Culture Vision : 19,2 Achievement : 21,4. Of the four current work culture among the company's vision and achievement, there are three cultures is achieved by culture Clan, Hierarchy, and Adhocracy. And a culture that has not been achieved is the cultural Market.Keyword : OCAI (Organizational Culture Assessment Instrument OCAI), Oganizational Culture, Vision.

PERANAN ANALISIS LAPORAN KEUANGAN DALAM MENGEVALUASI KINERJA KEUANGAN PERUSAHAAN PADA PT. BANK JABAR BANTEN Tahun 2007 – 2009 Anwar, Yuli
Jurnal Ilmiah Binaniaga Vol 8, No 01 (2012): June 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i01.320

The purpose of this study was to determine the financial performance of PT Bank Jabar Banten in 2007 - 2009 using a comparison and analysis of financial ratio analysis. The results obtained, the conditions seen from the company 's liquidity position : the current ratio in 2009 decreased because although the amount of current assets increased during the year, but the amount of current liabilities for the year also increased, indicating that the measurement is easy and fast to join the new amount of cash and other current assets by current liabilities. This means that when the securities are sold and accounts receivable payments can be received, then the bank can repay its short-term liabilities. Conditions views of the company 's solvency position, although there is a decrease and an increase in the solvency ratio, but the changes are not so significant or can be said to be relatively stable. This could indicate that the company 's financial performance is good enough to settle its debts - debts. Condition when viewed from the position of company activity , fixed asset turnover and working capital turnover continues to increase each year due to an increase in the side that tends to balance income and fixed assets. Keywords : financial performance, liquidity position, solvency, activity position.

STRATEGI MANAJEMEN KAS (CASH MANAGEMENT) DALAM RANGKA OPTIMALISASI DANA PADA YAYASAN INSAN MADANI SEJAHTERA (YIMS) TAHUN 2004-2009 Anwar, Yuli
Jurnal Ilmiah Binaniaga Vol 8, No 02 (2012): December 2012
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v8i02.322

cash management strategy (cash management) in order to optimize the foundation fund civil insan prosper (yims) year 2004-2009. Cash management strategy (cash management) in order to optimize the funds on Madani Insan Sejahtera Foundation (Yims) include: revenue from the year 2004 amounting to Rp. 18,250,500.00 until 2009 to Rp. 559,454,000.00 or 300 times increase. Similarly, expenditure in the form of compensation, public health services, skills training, caring teachers and preachers, the economic empowerment of the ummah, qurban from 2004 amounting to Rp. 17,787,500.00 until 2009 to Rp. 559 005 100 is almost 300%. The channeling of funds up to 98% - 102% from 2004 to 2009. The remaining funds are used for operational reserves the foundation. The Foundation expects an increase in revenue from activities that are funded in accordance mission of the foundation is: (1) to provide services to the community through empowerment programs that integrate educational programs, health, economy and skills. (2) Being a liaison between the haves with the community through the distribution of funds can not afford the social, charity, infaq, shodaqoh and humanitarian funds. (3) Establish partnerships with both private institutions, government or other social institutions in reducing social problems in the community. Keywords : cash management

TINJAUAN SEWA BARANG MILIK NEGARA BERDASARKAN PERATURAN MENKEU RI NO. 33/PMK-06/2012 PADA KPKNL BOGOR Anwar, Yuli
Jurnal Ilmiah Binaniaga Vol 9, No 1B (2013): June 2013
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/jib.v9i1B.335

Article 1 Paragraph (1) and Paragraph (2) of Government Regulation 6 of 2006 on the Management of State Property governing is not just a purely administrative, as well as to handle state assets, by improving the efficiency, effectiveness and create added value in managing assets , Therefore, the scope of the management of state assets include demand planning and budgeting; procurement; use; utilization; security and maintenance; assessment; deletion; alienation; administration; coaching, supervision, and control. Utilization of State Property other than land or buildings that are not being used to support the implementation of the basic tasks performed by the user after obtaining the approval of the manager. Utilization of State implemented based on technical considerations with due regard to the interests of the state or region and the public interest. Shapes or patterns of utilization of state property. form: Lease; Borrow and Use; Utilization of cooperation; To wake up Wake Serah Serah and Guna. Considerations for Lease of State Property State Property Rental done to optimize the utilization of state property that has not been or are not utilized in the implementation of the basic tasks and functions of governance, support the implementation of the basic tasks and functions of the ministry or agency, or prevent the use of state property by other parties illegally.Key word: lease of state

Differences in individual demographic factors in the public accountant's ethical judgment process Anwar, Yuli
The Accounting Journal of Binaniaga Vol 4, No 01 (2019): June 2019
Publisher : STIE Binaniaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33062/ajb.v4i01.355

This research aims to examine the differences in individual demographic factors in the public accountant's ethical judgment process in Indonesia. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The Result, revealed that: (a) there is no difference in ethical judgment of public accountants based on age, gender, experience, and status and (b) there are differences in ethical judgment of public accountants based on education level. These results revealed that public accountants in carrying out their duties and obligations as external auditors in private and government companies have no difference in terms of ethical judgment when deciding matters related to the audit they are undergoing due to age, gender, experience, and status. The difference in ethical judgment of public accountants in carrying out their duties and obligations when deciding matters related to deciding audit work will be different between public accountants who have S3 and S2 education with S1 and D3. Ethical judgment carried out by those with S3 and S2 education will be more careful in deciding because if it is wrong it will have an impact on the future. Keywords: Demographic Factors, Public Accountant, Ethical Judgment

The impact of innate accruals quality on the future market value moderated by dividend policy Muljanto Siladjaja; Yuli Anwar
Asian Journal of Accounting Research Volume 5 Issue 2
Publisher : Emerald Publishing Limited

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1108/AJAR-04-2020-0026

The purpose of this study is to test and prove how the quality of innate accruals can make a significant contribution to the prospect of future market value for manufacturing industries.This research used multiple regression method by gathering all observation data on a go public company in the industrial manufacturing sector.The results of this test can show that the dividend policy helps reduce the use of accruals to increase investor perceptions about the prospects of the company's future period, especially the value of earnings informativeness, including valid information about the actual fundamental conditions. These results reflect high innate accruals quality, so the use of low accruals, especially in reporting earnings.This test uses a measurement of a constant growth rate with the calculation of the indicator g in the next five-year period, and the proof has secondary data abnormalities reflecting a very high level of variation in the use of accruals. As an implication of the data that is not normal, it causes a large amount of data pruning through outlier tests. Samples that qualify for processing are 180 from 384 data.By calculating the value of the dividend payout with the growth rate, the estimated future market price can be done with reasonable accuracy.

Differences in individual demographic factors in the public accountant's ethical judgment process Yuli Anwar
The Accounting Journal of Binaniaga Vol 4, No 01 (2019): June 2019
Publisher : STIE Binaniaga

This research aims to examine the differences in individual demographic factors in the public accountant's ethical judgment process in Indonesia. Data collected using purposive sampling and total of the samples is 301 respondents of accountants in Indonesia. The Result, revealed that: (a) there is no difference in ethical judgment of public accountants based on age, gender, experience, and status and (b) there are differences in ethical judgment of public accountants based on education level. These results revealed that public accountants in carrying out their duties and obligations as external auditors in private and government companies have no difference in terms of ethical judgment when deciding matters related to the audit they are undergoing due to age, gender, experience, and status. The difference in ethical judgment of public accountants in carrying out their duties and obligations when deciding matters related to deciding audit work will be different between public accountants who have S3 and S2 education with S1 and D3. Ethical judgment carried out by those with S3 and S2 education will be more careful in deciding because if it is wrong it will have an impact on the future. Keywords: Demographic Factors, Public Accountant, Ethical Judgment.

THE EFFECT OF CREDIT RISK AND CAPITAL ADEQUACY RATIO UPON RETURN ON ASSET (A Case Study at Banking Listed in Indonesia Stock Exchange) Yuli Anwar; Etty Murwaningsari
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

The aim of study to examine the effect of credit risk as measured by non performing loan, and capital adequacy ratio to profitability level measured by return on assets in banking companies listed in Indonesia Stock Exchange (IDX). This research belongs to causative research. The population in this study is the stateowned banks listed on Indonesia Stock Exchange. The sample of this study is determined by purposive sampling method so that obtained four sample companies. The type of data used is secondary data obtained from www.idx.co.id. The analysis method used is multiple regression analysis, correlation, determination and partial test of hypothesis with t test and simultaneously with F test. Based on the results of multiple regression analysis with 5% significance level, the results of this study conclude: (1) non performing loan has a negative and significant influence on profitability in banking companies listed on Indonesia Stock Exchange (2) capital adequacy ratio positively affect profitability on banking industry listed on Indonesia Stock Exchange. So simultaneously and together it can be concluded that NPL and CAR have an effect on ROA.Keywords: non performing loan, capital adequacy ratio, return on asset

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