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PERMANA
Published by Universitas Pancasakti Tegal
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Articles 166 Documents
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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

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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.
ELASTICITY SERVICE SAVING AND LOAN TO NET INCOME Rahayu, Sri
PERMANA Vol 3, No 1 (2011)
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Abstract

This Research aim to to know how big saving and loan service contribution to net income and to know how sensitivity storey;level ( saving and loan service elastisitas) to net income. From result of data analysis obtained [by] result of that result of calculation of SHU KUD Wanasari of year 2007 up to year 2010, tending to downhill because from year to year happened degradation of amount of SHU. Make-Up of the amount of SHU only happened from year 2007 to year 2008 equal to 2,1% caused by the existence of cost-saving, year 2008 to year 2009 downhill equal to 31,1% caused by abstracting of kerosene subsidize and changed with LPG, year 2009 to year 2010 downhill equal to 91,1% caused by some business unit lost ground. Service saving and loan contribution to year net income 2007 - 2010 reaching mean storey;level 55,65%, its meaning [of] saving and loan service contribution to big enough because more than 50 %. From result of calculation of elasticity can be obtained [by] saving and loan service elasticity storey;level to mean net income equal to - 2,8 % or number of inelastic because smaller than 1 (< 1). highest Elasticity storey;level in the year 2008 that is equal to 10,18 %, and while lowered in the year 2009 that is - 25,20 % ( reaching the condition of inelastis). So that as a whole if seen from mean can be expressed that sensitivity storey;level or influence of saving and loan service to net income not yet elastic ( inelastic)
PENGARUH PERUBAHAN RATING OBLIGASI TERHADAP MARKET MODEL ., Amirah
PERMANA Vol 2, No 2 (2011)
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Abstract

The purpose of this research is to examine the effect of obligation rating change both in upgrade and downgrade on the sensitivity of relationship between stock return and return market, an then to examine the effect of obligation rating change to the intercept and coefficient in the model. The choosing of the samples done by purposive sampling with the requirement all the companies publishing their stock and obligation in Indonesian Stock Exchange in 2000-2007. the examination done by time series both daily, weekly, and monthly in 31 companies by 64 observation, they are 51 upgrade, and 13 downgrade. Statistic’s method done to examine the first hypothesis is simple linier regression with dummy variable. While, the second hypothesis was examined by using chow test. The result of this research shows that upgrade obligation rating change decreases the sensitivity of relationship between stock return and market return. On the opposite, the downgrade obligation rating change increases the sensitivity of relationship between stock return and return market. The effect of obligation rating change which is not significant was indicated because the obligation rating change has been anticipated by the investors so that this case causes no change to the intercept and coefficient in the model. Key word: obligation rating change, Single Index Model
PENILAIAN KINERJA SAHAM YANG MEMBENTUK PORTOFOLIO BERDASAR PREDIKSI VARIABEL FUNDAMENTAL (Studi Saham – saham Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2004-2008) Utami, Yuni
PERMANA Vol 2, No 2 (2011)
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Abstract

Portfolio in capital market context resembles financial assets of combination of several shares invested by investor in order to obtain optimal return with a minimum risk. The general load of  minimum risk in portfolio each securities for return are not perfect and positive correlation (Jogiyanto, 2000 : 143). The selected shares are shares with ultimate performance or out perform. One of the mathematics model employed to obtain out perform shares is by fundamental financial variable prediction. The aim of study is to acquire empirical from the performace of each share that can be positively predicted by fundamental variable, and to measure how big is the influence of each variable. Population in this study are manufacture sharres listed at BEI during 2004 – 2008 for as much as 149 company. Sample for this study are 117 selected company from population. Research data is obtained at Capital Market Directory and Consolidated Statements of Cash Flow. The entire model in this research is analyzed using logistic regression. The technique shows  that  the only variable  that can predict an out perform  share is Earning Per Share (EPS),  variable. It has profitability level of 0,074 and significance level  at α 10%. However, the remain three variable such as Closing Price, Return On Assets (ROA) and Cash Flow have Profitability levels of 0,739; 0,474; and 0,663 respectively are not significant at α 10%, thus can not predict and out perform share. From classification matrix with 50% cut off this model can result overall classification  value of  83,8%, which shows that the model is acceptable. Keyword : performance share, portfolio, fundamental financial variable
ZAKAT PRODUKTIF SEBAGAI SOLUSI ALTERNATIF PENGENTASAN KEMISKINAN ., Amirah
PERMANA Vol 3, No 1 (2011)
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Abstract

Poverty is one of the serious economic problems being faced by many developing countries. This phenomenon is not only an economic problem but also a social and political problems of a country. Since the 14th century, zakat is one of the instruments that are considered able to cope with the economic crisis. In implementation, zakat is not only limited to pillars of Islam, but it has a domino effect in people´s lives, especially in elevating poverty. in addition, the application of zakat can improve economic and social growth. Where theoretically, the allocation of zakat to the poor people will increase their income and consumption. It does not only result in increased production and investment, and demand for labor. Thus, as the unemployment plague the social crisis can be solved.
OTORITAS JASA KEUANGAN (OJK) SEBAGAI PENGAWAS LEMBAGA KEUANGAN DAN NON KEUANGAN YANG INDEPENDEN DI INDONESIA Utami, Yuni; ., Tabrani
PERMANA Vol 3, No 2 (2012)
Publisher : PERMANA

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Abstract

Financial Services Authority (FSA)orFinancial ServicesInstitutionsdefined asinstitutions thatcarry outactivitiesin thesectors ofBanking, Capital Markets, Insurance, Pension Funds, Banking Institutions, andOther FinancialServicesAgency. Theseinstitutionsareindependentand freefrom the interferenceof others,which havethe functions, duties, andauthorityregulation, supervision, inspectionandinvestigation. FinancialServices Authoritywas formed in ordertocope withthe complexityofthe threat ofglobalfinancialcrisis,eliminatingabuse of power, and thesearch forefficiencyin bankingandother financial institutions.Financial servicesauthorityestablishedwith the aim thatthe overallactivityinthefinancial servicessector: heldon a regular basis, fair, transparent and accountablefinancialsystemable to realizea sustainable andstablegrowth, and able to protectthe interests ofconsumersandsociety. Authoritiesimplement thefunctionof financial servicesregulation and supervisionare integratedto the overallactivityinthefinancial services sector. Becausein practicelater on, especially forthe bankingindustry, financial servicesauthoritywillperform someimportanttasksfor the regulationandsupervision ofbankingsector(microprudential), which includesinstitutionalbank, bankhealth, prudentialaspectsof banks andbankchecks. Withsome tasks, it still takesan experiencedprofessional staffmust be supportedbytheHuman Resourcessystemandreliable, which is no doubt.
BREAK EVEN POINT ANALYSIS OF BUDGETING SYSTEM UD. BAROKAH TANI IN KABUPATEN BREBES Purwanto, Medi Tri
PERMANA Vol 4, No 1 (2012): Agustus
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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
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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 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
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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
KAJIAN PENYESUAIAN TARIF RETRIBUSI BIDANG PERHUBUNGAN DI KABUPATEN BREBES Waskita, Jaka; ., Gunistiyo; Faqihudin, M; ., Siswanto
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study is to examine the transportation sector levy rates in the Brebes District to be held adjustment, adjustment propose an alternative way of determining the transportation sector retribution rates based approach in line with the principles of economics, especially pricing of public services in order to reach all aspects: (i) the adequacy of revenues; (ii) the aspect of justice, (iii) economic efficiency, (iv) adininistrasi and political aspects, and (v) suitability as a source of local revenue. Way in which to determine the unit rates for each service users in accordance with the above criteria, based on consideration of: (i) estimate the economic capacity of the community, (ii) retribution rates other areas around it, (iii) to change based on inflation rates occurred in the area of ​​Brebes district. Analysts levy rate adjustment is based on the assumption of using average inflation rate from 2003 to 2008 (5 years) is 8.94% per year. Keywords: Retribution, tariff adjustment, increase local revenue

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