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Akuntansi Bisnis & Manajemen (ABM)
Published by STIE Malangkucecwara
ISSN : 08544190     EISSN : 26853965     DOI : https://doi.org/10.35606/jabm
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ruang lingkup artikel untuk dapat dipublikasikan pada jurnal ABM terdiri atas bidang Akuntansi, Bisnis, dan Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol 22 No 2 (2015): Oktober" : 5 Documents clear
Peranan Buku Pembantu Sebagai Rincian dari Buku Besar Dalam Menentukan Harga Pokok Produksi (Studi pada Percetakan Andromedia Malang) Djoko Sugiono
Akutansi Bisnis & Manajemen ( ABM ) Vol 22 No 2 (2015): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Based on the results of analysis, show that the subsedledger is a record of the details in the ledger in the manufacture of products start from production process to become finished products ready to be marketed, where the data is taken from the source. While the ledger containing the total costs incurred in the manufacture of those products where the data is taken from the daily journal that has been recapitulated. Thus it can be said in the manufacture of these products in total costs appear in the ledger, while the details of such costs in the subsedledger, which the company is based on the order subsedledger stated in the cost of the card or charge card. Based on this , management can determine production costs inherent in the order that has already produced, but on the balance sheet date has not been handed over to the buyer, and are presented in the balance sheet as the cost of finished goods inventory. In addition, management can also determine production costs attached to the orders on the balance sheet date still under construction, and is presented in the balance sheet as cost of product inventory in the process.
Analisis Kesehatan Bank Perkreditan Rakyat (BPR) Gunung Arjuna Malang Menggunakan Metode CAMELS Rahayu Widayanti
Akutansi Bisnis & Manajemen ( ABM ) Vol 22 No 2 (2015): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Bank rating is qualitatif and quantitative assessment of various aspects affecting the condition or performance of a bank to create a banking system that is healthy and able to compete nationally, improve customer protection, support the development of micro, small and medium enterprises (SMEs), as well as other provisions that are institutional and prudential. This study aims to determine the level of health of Bank Perkreditan Rakyat (BPR) Gunung Arjuna Malang with Camels approach. Secondary data collection using the financial statements. BPR Gunung Arjuna, published in 2011-2013. The analysis showed that the CAR above 20 % which shows that the capital position of banks are in good ranking, which means that the adequacy, composition, and projected capital in the Bank's troubled assets is a good cover. Although the CAR above 20%, when seen from the asset quality and management, the bank is at the optimum level yet, so it needs to improve the quality of public management and risk management, as well as the need to evaluate compliance with applicable regulations and commitment to Bank Indonesia or other parties. In terms of the ability to generate profits for shareholders or earnings, liquidity and sensitivity, the bank is in a position good enough, but needs an increase in operating profit, policy and liquidity management, as well as revamping the bank as a whole.
Analisis Perhitungan Harga Pokok Produksi pada Usaha Penjualan Ceker Lunak di Malang Heri Purnomo; Ali Syaifulloh
Akutansi Bisnis & Manajemen ( ABM ) Vol 22 No 2 (2015): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Mie Ceker Lunak is a business that aims to sell processed foods such as chicken noodle with soft claw mixture also oriented on profit and not be separated from issues profit achievement, and payback. Thus, in calculating the cost of production and collection costs incurred to buy noodles, chicken, chicken claw and seasoning as its main ingredient, the cost incurred is supposed to be used as an element of the calculation of the establishment cost of the product to venture capital returns claw soft noodles with production capacity resulting from. The purpose of this paper aims to determine the production cost price calculation claw soft noodles, because the cost of production as a calculation tool in decision making. Soft noodles claw effort in making the report the cost of production has not been able to show the cost of production in accordance with the collection of production costs. On the other hand, the authors assume that the calculation of the cost of production enterprises claw noodles right software can know the cost of an adequate sales and profit analysis of the desired impact on the company.
Analisis Laporan Keuangan Untuk Mengukur Kinerja Keuangan Berdasarkan Rasio Profitabilitas Pada PT Kereta Api Indonesia (PERSERO) dan Anak Perusahaan Samsul Arifin; Liduina Asih Primandari
Akutansi Bisnis & Manajemen ( ABM ) Vol 22 No 2 (2015): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Mobility of high society have become everyday activities. Smooth mobility requires a reliable transport and means. One of the widely used mass transportation Railway is operated by PT Kereta Api Indonesia. Even PT Kereta Api Indonesia has no competition in the rail transport business, but still need a good performance. The survival of the company is very important for the community, because rail transport is very affordable, especially for poor people. In this research, analysis of financial statements to determine the financial performance at PT Kereta Api Indonesia (Persero) and its subsidiaries based on the ratio of profitability. Profitabilias ratios include: gross profit margin (gross profit margin), the net profit margin (net profit margin), return on investment (ROI) and return on equity (ROE). The results of the analysis of financial statements found that PT Kereta Api Indonesia has a very good performance. These conditions provide a prediction that PT train Api Indonesia can continue living in the future in providing rail transport services for the Indonesian community.
Optimalisasi Pengelolaan Bisnis Retail Minimarket Sugimart Rini Rahayu Kurniati; A . Ramadlan
Akutansi Bisnis & Manajemen ( ABM ) Vol 22 No 2 (2015): Oktober
Publisher : STIE Malangkucecwara

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Abstract

The purpose of "Sunan Giri" orphanage is tackling adolescent delinquency in order to be the generation that possessed akhlakul karimah, capable and skilled for the sake of theirs future. "Sunan Giri" orphanage attempt to contribute in Indonesia development by conducting retail minimarket that called "Sugimart". Changes and developments in the retail market also requires offenders to change the old paradigm of traditional retail management towards modern retail management paradigm (Utami, 2006). The aims of this research are: (1) Explain the retail business management minimarket "Sugimart" conducted by "Sunan Giri" orphanage Jetis Malang, (2) Explain the problem, (3) Explain the management optimization. This research use descriptive qualitative method. The results show that management is not optimal. According to the results of the interview due to: the employees who do not have the experience need to be trained, leadership skills that managers still less so the impact on all management including the arrangement of working hours are less disciplined in carrying out the work shift. Capital is still weak; the competition minimarket is also very competitive and very tight with popping Indomaret, Alfamart and others, so that the development of mini-market Sugimart retail looks to no avail.

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