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Fokus Bisnis
Published by Sekolah Tinggi Ilmu Ekonomi Putra Bangsa
ISSN : 16935209     EISSN : 26232480     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 3 Documents
 1 
Search results for , issue " Vol 14, No 2 (2014)" : 3 Documents clear
PERILAKU TECHNOPRENEUR MAHASISWA TEKNIK INFORMATIKA: TINJAUAN PADA SELF-SUFFICIENCY Nurfaizal, Yusmedi
Fokus Bisnis Vol 14, No 2 (2014)
Publisher : Fokus Bisnis

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Abstract

Sebuah pendekatan pendidikan baru untuk pembangunan berkelanjutan yang muncul dalam literatur kewirausahaan. Artikel ini menyesuaikan teori perilaku yang direncanakan untuk memeriksa sikap terhadap bentuk kewirausahaanyang dilakukan mahasiswa. Artikel ini bertujuan menilai perilaku technopreneur mahasiswa teknik informatika dari self-suffiency serta untuk mengetahui korelasi antara karakteristik demografi dengan self-suffiency. Jenis kelamin mempunyai korelasi yang signifikan dengan self-suffiency, sedangkan penghasilan, status tinggal dan usia tidak mempunyai korelasi yang signifikan dengan self-suffiency. Hasil ini ada yang konsisten dengan temuan sebelumnya dan ada pula yang tidak selaras. Oleh karena itu dapat ditindaklanjuti oleh peneliti selanjutnya. Hal ini menunjukkan pentingnya menyoroti manfaat kewirausahaan yang berkelanjutan untuk merangsang minat lebih dalam pembangunan berkelanjutan. Kontribusi utama dari studi ini adalah bahwa lembaga pendidikan perlu menyediakan program keberlanjutan memberikan kesempatanuntuk mendorong pengusaha yang baru lahir.
Pengaruh Kompetensi SDM dan Peran Audit Intern terhadap Kualitas Laporan Keuangan Pemerintah Daerah dengan Variabel Intervening Sistem Pengendalian Internal Pemerintah (studi empiris pada Pemkab Kebumen) Syarifudin, Akhmad
Fokus Bisnis Vol 14, No 2 (2014)
Publisher : Fokus Bisnis

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Abstract

This research is conducted the Human Resource competency Influence and Role of Internal Audit on the Quality of local Goverment Finacial Report (LKPD) either directly or mediated by SPIP (Government Internal Controling System). Common problems in this study are; 1)The demand in improving LKPD quality, transparency and public accountability. 2). Readiness of personnel competence with the change in SAP (Goverment Accounting Standards). 3). The application of SPIP and, 4). The new role of Internal Audit , it’s not only as the finance controler but also management consultant/SPIP builder. 5)There are someaudit findings that are not detected by internal auditor eiter BPKP or The Inspectorate, but it was found by the BPK (Supreme Audit Agency) later. Research variabels are elaborated operationally in several indicators. Apparatus competence variable is elaborate into five indicators namely; knowledge, skill, motives, traits, and self concept. Variable of Intrnal Audits role is elaborated into three indicators namely; The role of supervisor, coaching/ consulting and revieww of finncial report.Varianle of Government Internal Controling System is elaborated into five indicators namely; Internal control, risk assesment, controling activity, information and communication, and monitoring. The variable of local government financial report quality is elaborated into fou indicators namely;relevan, reliable, it can be compared, and easy to understand. The population in this research are all regional works unit of Kebumen regency that are involved in the process of local Government financial reporting. The data is taken by questionnaires which is ditributed to respondents. The variable in this study is independent variable Comptency (X1), Independncy (X2), while the dependent variable s the Government’s Intenal Controling System (Y1) and Quality of Local Government Financial Report/LKPD (Y2). Data were analyzed using “Amos 18.0. The reseach result show that ; 1) HR competency has unsignificant positive effect on the quality of LKPD. 2) The role of InternalAudit has unsignificant positife effect on the quality of LKPD. 3) SPIP has siginificant positifve effect on the quality LKPD. 4) HR competency has significant positive effect to SPIP. 5) The role of Internal Audit has significant positive effect on SPIP. 6) HR competency which is mediated by SPIP has unsignificant positive effect on the quality LKPD. 7) The role of Internal Audit which is mediated SPIP has unsignificant positive effect on the quality of LKPD.
ANALISIS BIAYA PEMASARAN MENURUT JENIS PRODUK TERHADAP LABA PADA PERUSAHAAN ROTI MEGA SARI BAKERY KEBUMEN KRISTANTI, IKA NENI
Fokus Bisnis Vol 14, No 2 (2014)
Publisher : Fokus Bisnis

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Abstract

Marketing costs include all costs incurred since the finished product until the product produced is converted back to cash. Thus marketing costs include the costs of warehousing, advertisement, sale, packaging and packing, credit and billing, accounting and marketing. Therefore, the cost of marketing the company became an important part of the overall costs incurred by the company, because of the importance of marketing costs for the company, the author helps the company to know which products are higher marketing costs and remedy know which product is better in improving the companys net profit according to types of products. Authors conducted a study on company Mega Sari Bakery Kebumen. The company sells ten bakery products with different prices. therefore great to find a great marketing costs and profits of each product cost analysis by type of product marketing at the company Mega Sari Bakery Kebumen, so that the product is known to have the highest marketing costs of ten products are bales while the highest profit on a cream product jumbo cheese because of high levels of sales proceeds.

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