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ANALISIS LABA KOTOR SEBAGAI SALAH SATU ALAT DALAM MENETAPKAN HARGA JUAL PADA PERUSAHAAN TELUR ASIN ENI JAYABREBES Purwanto, Medi Tri
PERMANA Vol 5, No 1 (2013): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (324.872 KB)

Abstract

The purpose of this research is: to know the methods of determining the selling price set by the company and setting the selling price set by the company. The method used is the case study company Eni Jaya regency, while the data collection methods used are surveys, interviews, questionnaires and research library. In analyzing the data using techniques seleisih gross profit, sales margin, the difference in cost of sales and net volume difference. From the analysis it can be concluded: (1) the difference shows the difference in the selling price is not profitable, which can becaused by unstable selling prices whencompared to other similar companies and the selling price is too high so as not to compete with other similar companies;(2) difference in sales volume showed an unfavorable difference, which dsebabkan by unfavorable product promotion that consumers´ purchasing power to decline to offer goods and Lack of purchasing power for goods offered; (3) the difference shows the difference in the cost of goods that are not profitable, due to rising production costs and the purchase of raw materials at a high price; (4) the difference shows the difference in the volume of goods that are not profitable, can be caused by the skillsof workers and the working hours are used effectively and efficiently; and (5) difference in the composition of sales showed a favorable difference, which may be caused by a number of products that were sold to cover products that can not be sold or sales decline. Implications: companies need to plan production budget more carefully and there needs to be consideration for production costs incurred on realization does not exceed budgeted amounts. Because of the high and low production costs also affect the high and low selling prices, so that in its pricing to compete with other companies.Keywords : Price , Profit , Selling Price Determination
STRATEGI PEMASARAN PARIWISATA DALAM RANGKA MENINGKATKAN PENDAPATAN ASLI DAERAH Waskita, Jaka; Purwanto, Medi Tri
CERMIN No 042 (2008): Oktober
Publisher : CERMIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.837 KB)

Abstract

Untuk memasarkan produk industri pariwista bukan saja diperlukan koordinasi, tetapi diperlukan kerjasama yang baik antara organisasi yang bertanggung jawab dalam pengembangan pariwisata dengan semua pihak yang terlibat dan berkaitan dengan kegiatan pariwisata. Dapat dikatakan, keberhasilan suatu program pemasaran dalam bidang kepariwisataan sangat ditentukan faktor kesamaan pandangan terhadap peranan pariwisata bagi pembangunan daerah, karena itu sebelum program pemasaran dilaksanakan harus ada komitmen dari semua unsur terkait bahwa pariwisata merupakan sektor ekonomi yang bersifat qiuck yielding dan merupakan agent of development bagi daerah itu dalam meningkatkan pendapatan asli daerahnya.   Kata Kunci : Daerah Tujuan Wisata, Kerjasama, Pembangunan Ekonomi.
ANALISIS PENILAIAN KINERJA ORGANISASI DENGAN MENGGUNAKAN KONSEP BALANCED SCORECARD PADA PD. BPR BKK BANJARHARJO Waskita, Jaka; Purwanto, Medi Tri
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.899 KB)

Abstract

This study aims to measure the performance of PD. BPR BKK Banjarharjo with alternative concepts of balanced scorecard (BSC) through four perspectives: financial, customer (customers), internal business process, and learning and growth. Data analysis in this study uses: (1) a quantitative analysis technique that describes the business efficiency of calculations such as ratios to the BSC concept in measuring the performance of PD. BPR BKK Banjarharjo, and (2) qualitative analysis, comparing the data obtained from interviews and questionnaires delivery to customers and employees to know the level of customer satisfaction and employee PD. BPR BKK Banjarharjo. The results showed that the measurement of the performance of these companies over the concept of the balanced scorecard performance measurement through four perspectives, namely: financial perspective, customer, internal business processes and learning and growth suggests that, in general PD. BPR BKK Banjarharjo has been running the business well. It is seen from: (1) financial perspective, where high levels of ROA in 2010 is 7.02 per cent and operating profit growth rate of 27.60 percent and 20.52 percent of the operating ratio. (2) the customer perspective, where the ability to attract new customers in 2010 amounted to 6.69 per cent, 99.45 per cent rate of retaining customers, the profitability of loans amounting to 25.66 percent, and 50.76 percent customer satisfaction. (3) internal business perspective, where the level of product sales in 2010 amounted to 14.21 per cent (no change), cycle effectiveness of 0.053 percent and non-performing loans amounted to only 0.40 percent. (4) The growth and learning perspective, where the rate of employee turnover in 2010 amounted to 2.38 percent, the productivity of each employee to contribute 2.38 percent, 57.74 percent employee satisfaction expressed strongly agree, the level of information system capabilities by 43.65 percent agreed and the level of motivation of employees 44.05 per cent strongly agreed with the current conditions. The results of the analysis showed that the balanced scorecard balanced scorecard concept to meet the financial and non-financial aspects as well as to create new strategies for the future. The implication of this study is PD. BPR BKK Banjarharjo can develop a performance by enhancing the financial and non-financial aspects that refer to the calculation of the performance appraisal with the concept of BSC. In addition it can also be a strategy that is relevant to the condition of the bank and seek new breakthroughs that are applied to strategic goals can be achieved. Keywords: Balanced Scorecard, Corporate Performance, Corporate Strategy.
BREAK EVEN POINT ANALYSIS OF BUDGETING SYSTEM UD. BAROKAH TANI IN KABUPATEN BREBES Purwanto, Medi Tri
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.482 KB)

Abstract

The purpose of this study is (1) To determine whether the total sales value at UD. Barokah Tani in Kabupaten Brebes is located at the level of the break even point . (2) To determine whether the percentage decline in the value of total sales of the company can be tolerated so as not to experience losses (margin of safety) and are under contribution ratio . (3) To determine whether the change in the value of total sales has a positive effect on corporate earnings changes The research method used is a case study at UD. Barokah Taniin Kabupaten Brebes, while the formula used to test the hypothesis Break Even Point, Margin Of Safety, Contribution Margin Ratio, Degree Of Operation Ratio. From the results of this analysis can be concluded as follows : (1) The companys total sales value is greater than the value of sales at the level of the break even point. It can be shown from the comparison table between the total value of sales by value of sales at the break even point. The average sales total is Rp 2,113,954,400.00 while the average level of sales at the break even point is Rp 1,999,576,794.00. So the first hypothesis which states that the value of the companys total sales were above the level of sales at the break even point. (2) Margin Of Safety Ratio corporate average smaller than the Contribution Margin Ratio corporate average margin of safety ie the average is at 5.52 % while the Contribution Margin Ratio is average by 85.85 %. So the second hypothesis which states that the Margin of Safety Ratio under the Contribution Margin Ratio is received. (3) Degree of Operation Leverage (DOL) for the lowest company high of 14.79 and 20.25 (positive). Means the third hypothesis which states that the value of sales of a positive effect on operating income is received. Based on the conclusions that can be implied as follows : (1) In the work plan and budget necessary to complete the companys profit analysis break even point, because by using the break even point analysis can be known relationship between the magnitude of the cost, selling price, the value of sales and profits to be planned for the coming time. (2) Companies need to maintain and even increase the value of sales by expanding the area of marketing, both domestically and abroad. This meant that the difference between the value of total sales by value of sales at the level of the break even point is larger, because the difference in value greater sales of the company can avoid impairment losses in case of sale of the company to the extent of security (Margin Of Safety). It also meant that the company can maintain the selling price has been achieved. Keyword : Break Event Point, Budgeting System
KINERJA KEUANGAN KPRI ADHY KARYA DI KABUPATEN BREBES DITINJAU DARI RASIO LIKUIDITAS, SOLVABILITAS DAN RENTABILITAS Purwanto, Medi Tri
PERMANA Vol 4, No 2 (2013): Februari
Publisher : PERMANA

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Abstract

This study aims to determine the financial performance of KPRI Adhy Karya inKabupaten Brebes in 2008 - 2010 based on analysis of the liquidity ratio, solvency, and profitability ratios. Data analysis in this study uses : quantitative analysis techniques that illustrate the financial performance KPRI Adhy Karya Kabupaten Brebes with liquidity ratios, solvency ratios, and profitability ratios. The results showed that the measurement of financial performance KPRI Adhy Karya Kabupaten Brebes less well expressed. This is evident from their own capital profitability in the classification is quite good, so it can be stated that the performance of the work Adhy KPRI Brebes to generate profits from its own capital is quite good . Profitability ratios during the period 2008 to 2010 were classified as very good, so it can be stated that the performance of cooperatives both in generating profits from every revenue received for each period. Liquidity ratios are classified under unfavorable conditions during the period 2008-2010 due to liquidity ratios are too high. This may imply that the amount of current assets over current liabilities are too high, thus indicating that the performance of co-operatives in the use of the current assets. Solvency of cooperative performance is expressed in the classification that is not good, because the ratio is too high during the period 2008-2010. This may imply that the cooperative has not been able to put forth maximum owned assets and the ratio of equity capital to debt classified in the unfavorable conditions. Numbers indicate the ratio is too high not to maximize the use of cooperative equity in operations optimally. The implications of this research work is KPRI Adhy Karya Kabupaten Brebes to better maximize the use of current assets to current assets that are not too high compared to the total current debt . Way to do them with more debt in order to improve the management of accounts receivable amount is not too big and not cooperative because of bad debt losses . In addition it should be more cooperative arrange the smooth sale of inventory that is not excessive amount of inventory as well as the cooperative should be able to use the cash held for the benefit for cooperative activities, for example, invested in certain assets so as to obtain benefits and maximize the use of fixed assets and equity that the proportion of the total capital and assets against total debt is not too large. Way to do is to add or commercialize the use of assets in the operational activities of cooperatives in order to better benefit the cooperative. Activities to do such as the inclusion of others participating in the cooperative or other business which the cooperative can provide benefits to the cooperative level. Keywords : Financial Ratios , Financial Performance.
ANALISIS KINERJA DENGAN MENGGUNAKAN PENDEKATAN RASIO CAMEL Murdiati, Sri; Purwanto, Medi Tri
Jurnal Dinamika Manajemen Vol 5, No 1 (2014): March 2014 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Semarang State University, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v5i1.3648

Abstract

Tujuan penelitian ini adalah untuk menganalisis tingkat kesehatan bank dilihat dari kategori CAMEL. Metode penelitian yang digunakan adalah studi kasus di PD BPR BKK Banjarharjo.Dalam menguji hipotesis digunakan alat analisis CAMEL. Hasil penelitian ini yaitu modal pada 2008 sampai 2010 termasuk dalam kriteria sehat. ROA meningkat 2008 sampai 2010 dengan kriteria sehat bagi biaya operasional yang dikeluarkan oleh pendapatan operasional yang seimbang. Rasio Kas tahun 2008 sampai 2010 termasuk dalam kriteria sehat berarti bank memiliki kemampuan untuk mengelola asset yang digunakan untuk membayar kewajiban. LDR mengalami tren yang signifikan selama tahun 2008 sampai 2010 sehingga dana yang diterima bank untuk meningkatkan baik tabungan, deposito berjangka, modal inti, yang berarti kemampuan bank untuk meningkatkan penyaluran kredit, IRR menunjukan nilai positif dalam menghadapi resiko pasar.Pengembangan tingkat kesehatan pada tahun 2008 sampai 2010 untuk komponen Capital, Assets, Laba dan Likuiditas meningkat. The goal of this research is to analyze the healtiness of banks seen from CAMEL category. The research applied a case study in PD BPR BKK Banjarharjo. The hypotheses tested using CAMEL analysis tools. The result of the study is that the modal used 2008 until 2010 is consideredin a healthy criteria. The increasing ROA in 2008 until 2010 is considered healthy criteria for operational expenses incurred by the operating income. Such condition meant that the banks are able to manage the assets which are used to pay the obligations. The significant increasing of LDR over the years 2008 until 2010 makes the received funds by the bank to increase the savings deposits, time deposits and the core capital. As the recunts, the banks are able to increase credit disstribution. More over, the IRR showed a positive values in the face of market risks and the development of healthy levels in 2008 until 2010 for the components of Capital, Assets, Earnings and Liquidity tends to increase.
Analisis Kinerja dengan Menggunakan Pendekatan Rasio Camel Murdiati, Sri; Purwanto, Medi Tri
JDM (Jurnal Dinamika Manajemen) Vol 5, No 1 (2014): March 2014 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v5i1.3648

Abstract

The goal of this research is to analyze the healtiness of banks seen from CAMEL category. The research applied a case study in PD BPR BKK Banjarharjo. The hypotheses tested using CAMEL analysis tools. The result of the study is that the modal used 2008 until 2010 is consideredin a healthy criteria. The increasing ROA in 2008 until 2010 is considered healthy criteria for operational expenses incurred by the operating income. Such condition meant that the banks are able to manage the assets which are used to pay the obligations. The significant increasing of LDR over the years 2008 until 2010 makes the received funds by the bank to increase the savings deposits, time deposits and the core capital. As the recunts, the banks are able to increase credit disstribution. More over, the IRR showed a positive values in the face of market risks and the development of healthy levels in 2008 until 2010 for the components of Capital, Assets, Earnings and Liquidity tends to increase.
STRATEGI PEMASARAN PARIWISATA DALAM RANGKA MENINGKATKAN PENDAPATAN ASLI DAERAH Waskita, Jaka; Purwanto, Medi Tri
CERMIN No 042 (2008): Oktober
Publisher : CERMIN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.837 KB)

Abstract

Untuk memasarkan produk industri pariwista bukan saja diperlukan koordinasi, tetapi diperlukan kerjasama yang baik antara organisasi yang bertanggung jawab dalam pengembangan pariwisata dengan semua pihak yang terlibat dan berkaitan dengan kegiatan pariwisata. Dapat dikatakan, keberhasilan suatu program pemasaran dalam bidang kepariwisataan sangat ditentukan faktor kesamaan pandangan terhadap peranan pariwisata bagi pembangunan daerah, karena itu sebelum program pemasaran dilaksanakan harus ada komitmen dari semua unsur terkait bahwa pariwisata merupakan sektor ekonomi yang bersifat qiuck yielding dan merupakan agent of development bagi daerah itu dalam meningkatkan pendapatan asli daerahnya.   Kata Kunci : Daerah Tujuan Wisata, Kerjasama, Pembangunan Ekonomi.
BREAK EVEN POINT ANALYSIS OF BUDGETING SYSTEM UD. BAROKAH TANI IN KABUPATEN BREBES Purwanto, Medi Tri
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.482 KB)

Abstract

The purpose of this study is (1) To determine whether the total sales value at UD. Barokah Tani in Kabupaten Brebes is located at the level of the break even point . (2) To determine whether the percentage decline in the value of total sales of the company can be tolerated so as not to experience losses (margin of safety) and are under contribution ratio . (3) To determine whether the change in the value of total sales has a positive effect on corporate earnings changes The research method used is a case study at UD. Barokah Taniin Kabupaten Brebes, while the formula used to test the hypothesis Break Even Point, Margin Of Safety, Contribution Margin Ratio, Degree Of Operation Ratio. From the results of this analysis can be concluded as follows : (1) The company's total sales value is greater than the value of sales at the level of the break even point. It can be shown from the comparison table between the total value of sales by value of sales at the break even point. The average sales total is Rp 2,113,954,400.00 while the average level of sales at the break even point is Rp 1,999,576,794.00. So the first hypothesis which states that the value of the company's total sales were above the level of sales at the break even point. (2) Margin Of Safety Ratio corporate average smaller than the Contribution Margin Ratio corporate average margin of safety ie the average is at 5.52 % while the Contribution Margin Ratio is average by 85.85 %. So the second hypothesis which states that the Margin of Safety Ratio under the Contribution Margin Ratio is received. (3) Degree of Operation Leverage (DOL) for the lowest company high of 14.79 and 20.25 (positive). Means the third hypothesis which states that the value of sales of a positive effect on operating income is received. Based on the conclusions that can be implied as follows : (1) In the work plan and budget necessary to complete the company's profit analysis break even point, because by using the break even point analysis can be known relationship between the magnitude of the cost, selling price, the value of sales and profits to be planned for the coming time. (2) Companies need to maintain and even increase the value of sales by expanding the area of marketing, both domestically and abroad. This meant that the difference between the value of total sales by value of sales at the level of the break even point is larger, because the difference in value greater sales of the company can avoid impairment losses in case of sale of the company to the extent of security (Margin Of Safety). It also meant that the company can maintain the selling price has been achieved. Keyword : Break Event Point, Budgeting System
ANALISIS PENILAIAN KINERJA ORGANISASI DENGAN MENGGUNAKAN KONSEP BALANCED SCORECARD PADA PD. BPR BKK BANJARHARJO Waskita, Jaka; Purwanto, Medi Tri
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.899 KB)

Abstract

This study aims to measure the performance of PD. BPR BKK Banjarharjo with alternative concepts of balanced scorecard (BSC) through four perspectives: financial, customer (customers), internal business process, and learning and growth. Data analysis in this study uses: (1) a quantitative analysis technique that describes the business efficiency of calculations such as ratios to the BSC concept in measuring the performance of PD. BPR BKK Banjarharjo, and (2) qualitative analysis, comparing the data obtained from interviews and questionnaires delivery to customers and employees to know the level of customer satisfaction and employee PD. BPR BKK Banjarharjo. The results showed that the measurement of the performance of these companies over the concept of the balanced scorecard performance measurement through four perspectives, namely: financial perspective, customer, internal business processes and learning and growth suggests that, in general PD. BPR BKK Banjarharjo has been running the business well. It is seen from: (1) financial perspective, where high levels of ROA in 2010 is 7.02 per cent and operating profit growth rate of 27.60 percent and 20.52 percent of the operating ratio. (2) the customer perspective, where the ability to attract new customers in 2010 amounted to 6.69 per cent, 99.45 per cent rate of retaining customers, the profitability of loans amounting to 25.66 percent, and 50.76 percent customer satisfaction. (3) internal business perspective, where the level of product sales in 2010 amounted to 14.21 per cent (no change), cycle effectiveness of 0.053 percent and non-performing loans amounted to only 0.40 percent. (4) The growth and learning perspective, where the rate of employee turnover in 2010 amounted to 2.38 percent, the productivity of each employee to contribute 2.38 percent, 57.74 percent employee satisfaction expressed strongly agree, the level of information system capabilities by 43.65 percent agreed and the level of motivation of employees 44.05 per cent strongly agreed with the current conditions. The results of the analysis showed that the balanced scorecard balanced scorecard concept to meet the financial and non-financial aspects as well as to create new strategies for the future. The implication of this study is PD. BPR BKK Banjarharjo can develop a performance by enhancing the financial and non-financial aspects that refer to the calculation of the performance appraisal with the concept of BSC. In addition it can also be a strategy that is relevant to the condition of the bank and seek new breakthroughs that are applied to strategic goals can be achieved. Keywords: Balanced Scorecard, Corporate Performance, Corporate Strategy.