Garuda - Garba Rujukan Digital

p-Index From 2020 - 2025

1.503

P-Index

This Author published in this journals

All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Referensi : Jurnal Ilmu Manajemen dan Akuntansi LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Kajian Akuntansi dan Auditing Jurnal AkunStie (JAS) Jurnal Interprof Jurnal Pengabdian

Subianto Subianto

Prodi Akuntansi, Fakultas Ekonomi, Universitas Musi Rawas

Author-ID : 2545450

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 10 Documents Claim Missing Document

Claim Missing Document

Articles

PENERAPAN PENGUKURAN KINERJA DENGAN PENDEKATAN BALANCED SCORECARD PADA PT BANK SUMSELBABEL CAPEM MUARA BELITI Subianto Subianto; Charli Andri
Jurnal AkunStie (JAS) Vol 5 No 2 (2019): Jurnal Akun STIE (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v5i2.679

Application of performance measurement with the balanced scorecard approach at PT. Bank SumselBabel Capem Muara Beliti. From a financial perspective, the ROA ratio shows very good results of> 2%. The ROE ratio at PT Bank SumselBabel Capem Muara Beliti cannot be applied because capital is not reflected in the financial statements of sub-branch offices. The LDR ratio in 2017 can be categorized as not good because it is above 85%, which is 161.23% and for 2018 it can be categorized as good because it is below 75%, namely 25.23%. In 2017 the BOPO ratio showed good results because it was below 92% namely 80.64%, but in 2018 BOPO showed poor results because it was> 92% ie 112.39%. The NIM ratio can be categorized as good because it is above 2%, namely 5.65% and the NPL ratio can be categorized as healthy because banks do not have problem loans. The Customer perspective based on the results of the questionnaire calculation using MAM analysis shows a percentage of 11.6668% which means that the customer is very satisfied with the SumselBabel Bank Capem Muara Beliti. Internal Business Process Perspective, the physical services of the SumselBabel Bank Capem Muara Beliti have provided adequate facilities and facilities, while the non-physical service, namely the efficiency of customer service transaction time with customers, is considered quite good at 50% while the efficiency of the time of teller transactions with customers by 95% is very good. In the perspective of learning and growth, the results of the calculation of the questionnaire using MAM analysis showed employees were very satisfied while working at PT Bank SumselBabel Muara Beliti which amounted to 17.867%.

ANALISIS SISTEM AKUNTANSI PERSEDIAAN BAHAN BAKU PADA PT. BUMI MEKAR TANI KECAMATAN NIBUNG Subianto Subianto; Fitri Anggraini
Jurnal AkunStie (JAS) Vol 6 No 1 (2020): Jurnal Akun STIE (JAS) Juni
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/jas.v6i1.891

The purpose of this study is to see the implementation of the accounting system toward raw material in PT. Bumi MekarTani Nibung district. This study uses a qualitative descriptive research design. Data used in the form of documentation and interviews. The analysis technique used is descriptive method. The results of the analysis showed that the raw material inventory accounting system at PT. Bumi Mekar Tani hadbeen running well even though the company applied its own system and procedures. The obstacle did by the company was the lack of coordination and cooperation between the administration and the sorting division. A solution to overcome these obstacles was by coordinating and adjusting the procedures.

ANALISIS BIAYA VOLUME LABA SEBAGAI ALAT PERENCANAAN LABA PADA USAHA KOPI BUBUK CAP ANGSA KABUPATEN REJANG LEBONG Subianto Subianto; Epi Lia Chandra
Jurnal AkunStie (JAS) Vol 7 No 2 (2021): Jurnal AkunStie (JAS) Desember
Publisher : LPPM Universitas Bina Insan

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to determine the Cost Volume Profit Analysis as a Profit Planning Tool in Cap Angsa Powder Coffee Business, Rejang Lebong Regency. This research type is academic research and descriptive research. While the data collection method is by means of the interview method, observation method, survey method and documentation method. Based on the calculations that have been made on the data of the Cap Angsa Coffee Powder Business in Rejang Lebong Regency, it can be concluded that the break-even point for 2019 is 789 Kg. Based on the calculation of profit planning, it is known that the maximum profit that can be obtained for 2019 is IDR 108,794,161. . Based on the profit margin calculation, the percentage of sales margin of safety is 99%.

PENGARUH PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP BELANJA MODAL PEMERINTAH DAERAH KOTA LUBUKLINGGAU Subianto Subianto; Ferry Yusrizal Sipahutar
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v6i2.1164

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.

Pengaruh Penerimaan Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Musi Rawas Utara Subianto Subianto; Miki Indika; Hengki Febriansa
Jurnal Kajian Akuntansi dan Auditing Vol. 14 No. 1 (2019): April 2019
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

The purpose of this study is to investigate the influence of local tax revenue and retribution toward local revenue of North Musi Rawas. The sample is North Musi Rawas Region. To collect the data, this study uses secondary data method. The regression analysis is used to test the hypothesis. The results showed that the The regional tax and Regional retribution did didn’thave a significant effect on Local Revenue (PAD. It means all the hypothesis proposed in this study were rejected.

Analisis Tingkat Kesehatan Bank Dinilai Menggunakan Rasio CAMEL dan Rasio RGEC pada PT. BRI Srikaton) Subianto; Miki Indika; Muhammad Rezeki
Jurnal Kajian Akuntansi dan Auditing Vol. 16 No. 1 (2021): April 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

The aim of this study is to see the health level of BRI (Bank Rakyat Indonesia) of 2018 and 2019 by CAMEL and RGEC ratio. This study is quantitative study. Collection data technique of this study are interview and documentation while analyzing data technique is through descriptive method where CAMEL is consisted of capital, asset quality, management quality, feasibility and liquidity factor while RGEC is consisted of risk profile, good corporate governance, and earning factor. Based on the result of this study, CAMEL of 2018 and 2019 are 99,41 and 99,23 categorized as “health”. RGEC of 2018 and 2019 are 96,67 percent categorized as “health”. Keywords: Health level, CAMEL, RGEC

Pendampingan Program Pangan Industri Rumah Tangga (PIRT)di Desa Air Satan Kecamatan Muara Beliti Kabupaten Musi Rawas Miki Indika; Subianto Subianto; Herawati Herawati; Miftahul Janah
Jurnal Pengabdian Vol. 1 No. 2 (2022): Juli-Desember
Publisher : Bengkulu Institute

Tujuan pendampingan program pangan industri rumah tangga (PIRT)di Desa Air Satan Kecamatan Muara Beliti Kabupaten Musi Rawas adalah untuk memberi informasi bagaimana pentingnya pendaftaran PIRT dalam usaha makanan. Metode dalam penyampaian program adalah ceramah, metode Tanya Jawab, diskusi dan simulasi perizinan. Hasil pendampingan dapat dilihat peserta antusias dalam mengikuti kegiatan yang diberikan dan peserta juga merasa bertambah pengetahuan tentang Program Pangan Industri Rumah Tangga (PIRT) di Desa Air Satan Kecamatan Muara Beliti Kabupaten Musi Rawas. Masih kurangnya kesadaran pemilik industri di Kabupaten Musi Rawas dalam pengurusan sertifikat SPP-IRT, Hal ini dapat dilihat masih adanya makanan yang beredar yang belum memiliki kode izin.

Penyuluhan Strategi Pengembangan Dalam Pemasaran Produk Usaha UMKM Pada Era Digital Di Desa A Widodo Miki Indika; Suharto Suharto; Kusnadi Yudha Wiguna; Subianto Subianto; Herawati Herawati; Hanzila Hanzila
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2022): November 2022
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/loyalitas.v5i2.1748

This community service aims as literacy in the development strategy for marketing MSME products in A. Widodo Village, Tugumulyo District, Musi Rawas Regency. This activity was carried out with a lecture method with MSME actors and visual media supporting devices and ended with a question and answer session, very effective in delivering material. The enthusiasm of the participants in participating in this outreach activity became a measure of the success of the Community Service agenda. This is shown by the interaction between the presenters and the participants in the question-and-answer session

Analisis Kelayakan Usaha Pendirian Badan Usaha Milik Daerah (BUMD) Perseroda Muratara Energi dan Muratara Agro di Kabupaten Musi Rawas Utara. Yayuk Marliza; Miki Indika; Anggia Syafitri; Kusnadi Yudha Wiguna; Subianto Subianto; Ryan Octavianie; Herawati Herawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3291

The purpose of study was to conduct a business feasibility analysis for Perseroda Muratara Energi and Muratara Argo, north Musi Rawas Regency, South Sumatra Province. Types and sources od data related to this analysis are primary data and secondary data. Secondary data ttaken comes from thhe Regional Goverment and relevant and accountable agencies or stakeholders from laws and regulations, literature books, journals, financial data and other relevant sources. In additions to secondary data, primary data is used to verify and validate data from interviews and focus group disscussion activities so that the data obtained is more compelete and acurate. The data that has been collected isannalyzed using descriptive qualitative methods and with quantitative and qualitative approaches so that the data can be analyzed hlistically. Based on the results of an analysis of business feasibility and regional potential for the establisthment of a Regional Owned Enterprise in Musi regency, North Musi Rawas Regency in 2020, it can be concluded that from a business feasibility perspective: 1) Economic Feasibility Aspects, 2) Market and Marketing feasibility Aspects, 3) Feasibility Aspects Financial, 4) Social and Environmental Cultural Feasibility Aspects, 5) Other aspects consisting can be declaredd very feasible for the establishment of Regional owned Enterprises Perseroda Muratara energi and Muratara Agro North Musi Rawas Regency. In terms of regional potential of North musi Rawas Regency it can be concluded that: (1) Agriculture sector, forestry and fishery, and sector (2) mining and quarrying have the potential to be improved and develoved in the establishment of Regional Owned Enterprises Perseroda Muratara Energi and Muratara aggro Musi Regency north Swamp.

ACTIVITY BASED COSTING SYSTEM DALAM PENENTUAN HARGA POKOK KAMAR HOTEL Kusnadi Yudha Wiguna; Subianto Subianto; Sayulestari Aprillia
Referensi : Jurnal Ilmu Manajemen dan Akuntansi Vol 10, No 2 (2022)
Publisher : Unitri Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/ref.v10i2.3809

The purpose of this study is to determine the Activity Based Costing (ABC) System in determining the Cost of Hotel Room. The data used are primary data in the form of interviews and secondary data in the form of documentation with data analysis and analytical techniques used are descriptive qualitative. The results of the study obtained that the cost of the traditional system premium type rooms is less than Rp. 381,600 compared to using the ABC system of Rp. 390,905.77 with a difference of Rp. 9,305.77. Traditional system deluxe type rooms are smaller Rp. 306,900 compared to using the ABC system of Rp. 365,919.39 with a difference of Rp.59,019.39. The traditional system triple type room is smaller Rp. 282,600 compared to using the ABC system of Rp. 338,883,03 with a difference of Rp.56,283,03. The traditional system twin type room is smaller Rp. 282,600 compared to using the ABC system of Rp. 319,732.42 with a difference of Rp. 37,132.42. Standard type rooms using the traditional system are smaller Rp. 202,500 compared to using the ABC system of Rp. 311,650.26 with a difference of Rp. 109.150.26.

Co-Authors Anggia Syafitri Charli Andri Epi Lia Chandra Ferry Yusrizal Sipahutar Fitri Anggraini Hanzila Hanzila Hengki Febriansa Herawati Herawati Kusnadi Yudha Wiguna Miftahul Janah Miki Indika Muhammad Rezeki Ryan Octavianie Sayulestari Aprillia Suharto Suharto Yayuk Marliza

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search