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-, Kariyoto
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PERFORMANCE ANALYSIS OF REGIONAL GOVERNMENT OWNED ENTERPRISES BANK PERKREDITAN RAKYAT MAJATAMA AND THE REGIONAL WATER SUPPLY COMPANY OF THE MOJOKERTO REGENCY GOVERNMENT IN FINANCIAL PERSPECTIVE -, Kariyoto
The International Journal of Accounting and Business Society Vol 28, No 3 (2020): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2020.28.3.7

Abstract

Purpose — The purpose of this study is to evaluate the performance of the Mojokerto Regency 2019 Regional Owned Enterprises (BUMD).Design/methodology/approach — The research method used is descriptive qualitative analysis. The stages of preparatory research determine the techniques used in the analysis. The next stage gathers indicators in measuring financial performance. Determine the criteria in accordance with the theory used for financial performance analysis. Collection and analysis of financial data of BPR Majatama and the Regional Water Company.Findings — The results of the study show that Majatama People's Credit Bank Study of the Gross Value of Bad Debt in July, August, September, and October 2019 are safe.Originality/value — This study evaluates the performance of the People's Credit Bank Majatama. It also evaluates the performance of the Regional Water Supply Company and provides performance recommendations.Practical Implication — The calculation of Gross and Net non-performing loans experiences a positive trend and is far from the maximum limit required by Bank Indonesia of 5%. Regional Water Supply Companies in July, August, September, and October 2019, management is advised to control the general administrative costs, increase revenue and reduce operating costs through efficiency and effectiveness to increase profits in the following month.Research Type Research PaperKeywords Performance, Regional-Owned Enterprises, Majatama Rural Credit Banks, and Regional Water Companies.
THE ANALYSIS OF FREIGHT TRANSPORTATION COST OF SUPERIOR COMMODITIES IN EAST JAVA -, Kariyoto
The International Journal of Accounting and Business Society Vol 24, No 2 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2016.024.2.05

Abstract

Transport has a strategic role in the effort to support the development of Indonesia. Transportation directly affects the opening of opportunity leading to a wider market, on time delivery and price efficiency. The influence is not directly related to the multiplier effect which the price of commodities or services can go down and diversity of commodities can increase. The purpose of this study, to analyze the operational costs of freight transport suprior commodity in East Java. Qualitative research approach used to analyze the operational costs of freight transport, to  identify the components of the cost of transport of goods using a landline as well as to analyze the contribution of freight vehicles operating costs of setting a selling price of superior commodity in East Java province. The results of the research that the operational costs of vehicles in Indonesia is higher compared to the average vehicle operating costs in the region. Vehicle operating costs in East Java is highly depend on the type of truck, tonnage transported. The highets costs in operating costs freight vehicles are fuel oil (BBM), depreciation costs and wage costs while the cost of driver salary while  parts also highly influence on vehicle operating costs. The cost of fuel is influenced by the topography and road conditions of the route from Surabaya to Malang. 
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