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<![CDATA[ANALISIS PERBANDINGAN KREDIT PEMILIKAN RUMAH (KPR) PADA PT. BANK CENTRAL ASIA TBK PALEMBANG DENGAN PT. BANK CENTRAL ASIA SYARIAH DI PALEMBANG ]]>
<![CDATA[Kemas Welly Angga Permana]]>
<![CDATA[ Jurnal Media Ekonomi (JURMEK) Vol 25 No 2 (2020): Jurnal Media Ekonomi (JURMEK) Agustus ]]>
Publisher : <![CDATA[LPPM UNIVERSITAS BINA INSAN ]]>
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DOI: 10.32767/jurmek.v25i2.1116
<![CDATA[Comparative Analysis of Home Ownership Loans (KPR) at PT. Bank Central Asia, Tbk Palembang with PT. Bank Central Asia Syariah in Palembang / Accounting Information System The formulation of the problem is how the comparison of KPR loan interest rates at PT. Bank Central Asia, Tbk Palembang with PT. Bank Central Asia Syariah Palembang. The goal is to find out the interest rates for conventional bank housing loans (KPR) at PT. Bank Central Asia, Tbk Demang Branch Palembang and Sharia bank at PT. Bank Central Asia Syariah Palembang and know which mortgage interest rates are lower between conventional BCA and BCA Syariah. This study uses descriptive analysis to determine the mortgage interest rate (KPR) at PT. Bank Central Asia, Tbk Demang Branch Palembang with PT. Bank Central Asia Syariah Branch Office in Palembang for the period of 2019. The results of the research on the provision of credit at conventional BCA banks and BCA Syariah banks do not have much difference in the procedures and requirements file, it's just that the interest rate or the BCA Syariah bank called margin (interest rate) has a significant difference. The interest rate for conventional BCA is lower than for BCA Syariah.]]>
<![CDATA[EFEKTIVITAS PROSES PEMBUATAN LAPORAN PERTANGGUNG JAWABAN BENDAHARA PENGELUARAN DENGAN SILABI ]]>
<![CDATA[Kemas Welly Angga Permana]]>
<![CDATA[ Jurnal AkunStie (JAS) Vol 6 No 2 (2020): Jurnal Akun STIE (JAS) Desember ]]>
Publisher : <![CDATA[LPPM Universitas Bina Insan ]]>
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DOI: 10.32767/jas.v6i2.1143
<![CDATA[This study aims to determine the process of making a treasurer accountability report at the BPKP Representative Office of South Sumatra Province. The research design used is associative quantitative. With indicators in accordance with Law Number 17 of 2003 concerning State Finances Article 35 paragraph (2); Regulation of the Minister of Finance Number 190 / PMK.05 / 2012 concerning the Position and Responsibility of the Treasurer; and Regulation of the Director General of Treasury Number 03 / PB / 2014 article 3 paragraph 7 states that all revenues and expenditures as referred to in Article 30 paragraph 1 shall be made with the SILABI application. The results showed that, the LPJ treasurer-making process was in accordance with the guidelines for the money it managed. At the BPKP Representative Office for the Province of South Sumatra, they only appoint an Expenditure Treasurer, to manage finances based on the Budget Activity Plan (RKA). Experience, certification, workload and welfare attached to the Expenditure Treasurer are in accordance with regulations. Application of the Agency Treasury Report System (SILABI) updated version 19.0.5. dated 20 May 2019, available and easy to download, use friendly, and there are instructions for use. Thus, the making of the Accountability Report (LPJ) of the spending treasurer is in accordance with statutory regulations, efficient, economical, effective and transparent to report.]]>
<![CDATA[KONTRIBUSI DARI RETRIBUSI IZIN PELAYANAN PEMAKAMAN TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG TAHUN 2015-2019 ]]>
<![CDATA[Kemas Welly Angga Permana]]>
<![CDATA[ Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember ]]>
Publisher : <![CDATA[LPPM UNIVERSITAS BINA INSAN ]]>
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DOI: 10.32767/interprof.v6i2.1153
<![CDATA[The era of decentralization and regional autonomy is a challenge for every region to take advantage of opportunities in exploring regional potential. Efforts to increase local revenue (PAD) can be done by increasing the effectiveness of receiving retribution from PAD sources, especially local fees. This study aims to determine and analyze the contribution of funeral service permit fees to the local revenue of Palembang City in 2015-2019. The collection of user fees has been regulated in Regional Regulation Number 12 of 2015 concerning charges for funeral services and asylum which is a basic reference for maximizing administrative services managed by Ilir Barat Satu Sub-district, Palembang City. This research uses descriptive quantitative analysis method. The data collection technique is done by using secondary data through documentation techniques. The data used is a funeral service permit retribution. The analysis method used is contribution analysis, which is an analytical tool used to determine how much the contribution of levies is to local revenue. The result of the research is that the contribution value of funeral service permit fees shows a tendency to fluctuate each year. The average percentage contribution of receiving funeral service permit fees with good enough criteria reaches 20.17% which means it contributes to the Regional Original Income of Palembang city.]]>
<![CDATA[Pengaruh Aspek Pemasaran, Aspek Teknik, Dan Aspek Keuangan Studi Kelayakan Bisnis Terhadap Pendapatan Peternak Walet Di Kecamatan Lalan Kabupaten Musi Banyuasin Sumatera Selatan ]]>
<![CDATA[Irsan Irsan]]>;
<![CDATA[Kemas Welly Angga Permana]]>
<![CDATA[ FORBISWIRA FORUM BISNIS DAN KEWIRAUSAHAAN - SINTA 4 Vol 10 No 2 (2021): Forum Bisnis dan Kewirausahaan ]]>
Publisher : <![CDATA[LPPM Universitas Multi Data Palembang ]]>
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DOI: 10.35957/forbiswira.v10i2.800
<![CDATA[The purpose of this research was to find out how the feasibility study of the swallow farm business in Lalan sub-district, Musi Banyuasin, South Sumatra in terms of financial, marketing and technical aspects. So that it can be seen the amount of funds needed for an investment in swallow farm business. Then it was analyzed to determine the effect of these three aspects (financial, marketing, and technical aspects) on the income of swallow breeders either partially or simultaneously. In addition, it was also to determine which feasibility aspect has the most dominant influence on farmer income. The research method was a quantitative descriptive approach, there are 279 samples of 926 swallow breeder businesses. The data analysis used in this study was multiple linear regression statistical analysis (t test and F test). The results of the analysis show that the financial, marketing, and technical aspects simultaneously have a significant effect on swallow breeders’ income, while partially, only the marketing and technical aspects have a significant effect. Of the three variables, the marketing aspect has the most dominant influence on the income of swallow breeders]]>
<![CDATA[ANALISIS IMPLEMENTASI BASIS AKRUAL PADA LAPORAN KEUANGAN BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KOTA PALEMBANG ]]>
<![CDATA[Kemas Welly Angga Permana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 1 (2021): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v5i1.211
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui implementasi basis akrual pada laporan keuangan Badan Pengelolaan Keuangan dan Aset Daerah Kota Palembang. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Badan Pengelolaan Keuangan dan Aset Daerah Kota Palembang. Metode penelitian ini merupakan penelitian deskriptif kualitatif yang berfokus pada penjelasan sistematis tentang fakta yang diperoleh pada saat penelitian ini dilakukan. Hasil penelitian menunjukkan bahwa Implementasi basis akrual pada laporan keuangan Badan Pengelolaan Keuangan dan Aset Daerah Kota Palembang masih belum sesuai dengan Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 dalam menyajikan laporan keuangannya. Ketidaksesuaian ini terjadi pada 3 laporan yang disajikan Badan Kepegawaian dan Pengembangan Sumber Daya Manusia Kota Palembang yang tidak sesuai dengan tata cara penyajian yang tercantum pada Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi pemerintah. Aplikasi penelitian ini disarankan bagi Badan Pengelolaan Keuangan dan Aset Daerah Kota Palembang agar lebih memperhatikan kesesuaian dalam penyajian laporannya terutama untuk laporan realisasi anggaran dan laporan perubahan ekuitas serta Catatan atas Laporan Keuangan dan bagi Pemerintah Kota Palembang kiranya perlu ada upaya akselerasi sinkronisasi standar akuntansi pemerintahan berbasis akrual berdasarkan Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 dengan peraturan lokal di pemerintah daerah.]]>
<![CDATA[PENGARUH KREDIT MACET TERHADAP PROFITABILITAS PT BANK RAKYAT INDONESIA, TBK PERIODE 2016-2019 ]]>
<![CDATA[Kemas Welly Angga Permana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v3i2.153
<![CDATA[Penelitian ini adalah untuk mengetahui pengaruh Kredit Macet terhadap Profitabilitas pada PT. Bank Rakyat Indonesia (Persero) Tbk periode 2016-2019. Rasio yang digunakan dalam perhitungan rasio profitabilitas adalah Return On Assets (ROA) dan Return On Equity (ROE). Penelitian ini termasuk jenis penelitian eksperimen, dimana suatu penelitian yang berusaha mencari pengaruh variabel tertentu terhadap variabel yang lain dalam kondisi yang terkontrol secara ketat. Sampel dalam penelitian ini adalah rasio profitabilitas dan NPL pada tahun 2016-2019. Data yang diperoleh dalam penelitian ini di ambil melalui situs resmi dari BEI (www.idx.co.id). Sedangkan teknik analisis data menggunakan telnik analisis kuantitatif dan teknik analisis regresi linear sederhana melalui program SPSS for windows versi 23. Hasil penelitian menunjukan bahwa kredit macet berpengaruh secara signifikan terhadap profitabilitas.]]>
<![CDATA[Analisis Sistem Pengendalian Intern Penjualan Kredit Untuk Memaksimalkan Target Pencairan Piutang Pada PT. Bintang Mulia Jaya ]]>
<![CDATA[Kemas Welly Angga Permana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 4 No 1 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v4i1.157
<![CDATA[Penelitian ini adalah untuk mengetahui kinerja sistem pengendalian intern penjualan kredit untuk memaksimalkan target pencairan piutang pada PT.Bintang Mulia Jaya apakah sudah sesuai standar atau belum, data sekunder diperlukan sebagai dasar analisis, sedangkan teknik pengumpulan datanya adalah wawancara dan dokumentasi. Metode analisis yang digunakan adalah metode kualitatif komparatif. Penelitian ini termasuk jenis penelitian deskritif, dimana analisis yang telah dilakukan menyatakan bahwa PT. Bintang Mulia Jaya belum menerapkan sistem pengendalian intern penjualan kredit secara memadai sesuai dengan teori yang ada pada sistem pengendalian intern, ada beberapa fungsi yang terkait dalam penjualan kredit yang tidak kompeten dan tindakan yang diberikan pimpinan kepada fungsi - fungsi yang terkait pada permasalahan yang timbul diperusahaan berupa teguran kepada masing masing fungsi. Hasil penelitian agar dapat mencapai tujuan yang diharapkan maka penulis menyarankan sebaiknya melakukan perbaikan penerapan sistem pengendalian intern yang ada pada PT. Bintang Mulia Jaya sesuai dengan teori yang ada pada unsur-unsur sistem pengendalian intern.Lebih memperhatikan setiap transaksi yang berhubungan dengan penjualan kredit.]]>
<![CDATA[ANALISIS SISTEM PENGENDALIAN INTERNAL BERBASIS COSO PADA PEMBIAYAAN DI BANK NEGARA INDONESIA SYARIAH (STUDY KASUS PADA BANK NEGARA INDONESIA KCP INDRALAYA) ]]>
<![CDATA[Mahdi Hendrich]]>;
<![CDATA[Kemas Welly Angga Permana]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR) ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Rahmaniyah Sekayu ]]>
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DOI: 10.51877/jiar.v5i2.221
<![CDATA[Penelitian ini bertujuan untuk mengevaluasi pengendalian internal pada pembiayaan di Bank BNI Syariah KCP Indralaya. Dalam hal ini berguna untuk mendapatkan gambaran yang jelas mengenai pengendalian internal penyaluran pembiayaan yang diterapkan. Penelitian ini merupakan jenis penelitian lapangan yang mengambil satu objek penelitian yaitu Bank BNI Syariah KCP Indralaya dengan metode penelitian deskriptif kualitatif . Deskriptif kualitatif yang berupa kata-kata lisan dan tulisan tentang tingkah laku manusia yang bisa diamati. Metode pengumpulan data dengan menggunakan wawancara, observasi dan dokumentasi,Analisis data pada penelitian ini terdapat tiga jalur analisis data kualitatif, yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Berdasarkan hasil penelitian ini, dapat disimpulkan bahwa sistem pengendalian internal pada pembiayaan di Bank BNI Syariah KCP Indralaya sudah cukup baik. Namun ada beberapa unsur-unsur dari Sistem Pengendalian Internal yang masih harus diperbaiki. Misalnya belum adanya khusus petugas Collection sehingga menimbulkan kinerja karyawan tidak begitu maksimal dan tingkat rasio Net Peforming Financing yang tinggi.]]>
<![CDATA[PENGARUH PENGEMBANGAN PRODUK BARU WARDAH TERHADAP KEPUASAN KONSUMEN DI PT. PTI CABANG PALEMBANG ]]>
<![CDATA[Kemas Welly Angga Permana]]>;
<![CDATA[Debby Marthalia]]>
<![CDATA[ Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 9 No 3 (2020): MAJALAH ILMIAH MANAJEMEN ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin ]]>
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DOI: 10.58437/mim.v9i3.41
<![CDATA[The purpose of this study was to determine the effect of new product development Wardah to customer satisfaction and to determine how much influences to the development of new products Wardah towards customer satisfaction at PT. PTI Palembang. The object of this research was whether the effect of new product development Wardah, with the scope of services provided in the company. The experiment was conducted using descriptive research method analitif, the research methods to gather information about the facts, symptoms, from the factual part of the population (sample) to represent the entire population, and aims to find the relationship between variables. The results of the analysis states on new product development undertaken by Wardah effected to customer satisfaction. This can be seen with a statistical test by using Pearson correlation analysis, that the effect of new product development to customer satisfaction juice products Wardah was very strong as evidenced by the results of calculations that showed that the effect of new product development to customer satisfaction by 0798 with a significant level 0, 60 < 0.78. New product development for variable magnitude of the coefficient of determination was 63.68% and the remaining 36.32% influenced by other factors not examined in this study. From the results of this study found that cosmetics sales growth was also driven by the rising trend in the use of cosmetics by men. In the past they were not interested in buying beauty products and treatments Wardah, but now their interest are pretty high.]]>
<![CDATA[PENGARUH DISIPLIN KERJA TERHADAP PRODUKTIVITAS KERJA KARYAWAN PT TUNAS BARU LAMPUNG, TBK (Studi Kasus Di PT Tunas Baru Lampung,Tbk – PKS 4 Cinta Manis Lama, Banyuasin) ]]>
<![CDATA[Muhammad Deni]]>;
<![CDATA[Kemas Welly Angga Permana]]>
<![CDATA[ Majalah Ilmiah Manajemen STIE Aprin Palembang Vol 10 No 3 (2021): MAJALAH ILMIAH MANAJEMEN ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi (STIE) Aprin ]]>
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DOI: 10.58437/mim.v10i3.75
<![CDATA[The research was conducted with the aim of knowing the extent of the influence of work discipline on the work productivity of employees of PT Tunas Baru Lampung, Tbk. The sample used in this study were employees of PT Tunas Baru Lampung, Tbk as many as 65 respondents, data and research information obtained from questionnaires/questionnaires. The approach method used by the researcher is a quantitative approach. Meanwhile, for data analysis using simple linear regression analysis and hypothesis testing using the T test. In this case the researcher manages the data calculations with the SPSS for windows 25 program. The results of testing the hypothesis show that the work discipline variable has a positive and significant effect on work productivity. Where from the results of the analysis obtained a simple linear equation as follows Y = 11.096 + 0.414 X , with the value of the correlation coefficient (R) obtained at 0.723 this shows that there is a positive direction of influence between work discipline on work productivity and the value of the coefficient of determination (Rsquer) is obtained. ) in this study of 0.522 where every 1% increase in the work discipline variable has an effect of 52.2% on employee work productivity and the rest is influenced by other factors not examined in this study. Then the results of the t test obtained the value of t_count > t_table (8.297 > 1.67) with a significant value of less than 0.05 (0.00 < 0.05) meaning that the hypothesis shows that Ho is rejected and Ha is accepted. So it can be concluded that the research hypothesis shows a positive and significant influence between work discipline variables on the work productivity of PT Tunas Baru Lampung, Tbk - PKS 4 Cinta Manis Lama employees.]]>
