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Evaluasi Keandalan Catatan Akuntansi Persediaan dalam Pelaksanaan Pengendalian Intern (Studi Kasus Pada CV Juberta di Kasui, Way Kanan) Iskandar Ali Alam; Krukas Pari; Syamsu Rizal
Jurnal Akuntansi dan Keuangan Vol 1, No 1 (2010): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v1i1.6

Abstract

The purpose of this study was to determine whether inventory records in the implementation of internal control has been reliably. Authors proposed hypothesis is: "inventory accounting records in the implementation of internal control has not been reliably. The methods used in the research is to conduct library research, especially on things that relate to research and field research by way of field research with the object studied. Analysis tool used is the qualitative analysis was to compare the theory internal control systems inventory with field reality. In the discussion of the data analysis, it can be concluded that based on the qualitative analysis that in carrying out its activities CV.Juberta leaders had planned organizational structure and division of tasks according to the activities undertaken, the transfer of goods to the companys procedures do not ensure good internal control, because it contains among the many weaknesses lain.selama pngiriman process and storage of goods in warehouses holding just rely on trust to a warehouse clerk. The company has not separated the functions of making the order and delivery of goods, storage, and delivery functions.
Audit Operasional dan Meningkatkan Efisiensi serta Efektivitas Produksi (Sebuah stusi pada PT. Budi Acid Jaya) Iskandar Ali Alam; . Imelda; Riswan RISWAN
Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i1.20

Abstract

The purpose of this study was to determine the role of operational checks in assisting the implementation of production activities within a company. Motivation of this study originated from the operational audit issues that can encourage savings, efficiency and effectiveness of activities and also to assess whether management practices are applied in these activities are already well underway. The research was conducted at PT. Budi Acid Jaya using qualitative analysis methods. The data obtained by conducting interviews with company staff concerned, as well as through literature research. Then these data are compared, the theory of what happened in the company, and provide an account based on the theory clearly related to the subject matter. Based on the analysis, it can be concluded that the operational audit on production at PT. Budi Acid Jaya did not play well so the authors provide suggestions that are expected to be useful to reduce and solve the weaknesses of the company.
Metode Depresiasi Aktiva Tetap Berwujud Dan Dampaknya Pada Laporan Laba Rugi (Studi Kasus pada PT Intiroda Makmur di Tangerang) Iskandar Ali Alam; . Effendi; Syamsu Rizal
Jurnal Akuntansi dan Keuangan Vol 2, No 1 (2011): Maret
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i1.21

Abstract

This study aims to determine the depreciation method used, to determine whether the company has calculated its depreciation of fixed assets in accordance with accounting standards so as to produce a reasonable depreciation costs, to determine whether the imposition of the method of depreciation of fixed assets in accordance with accounting standards , presented the income statement would be more realistic. Research methodology is based on analysis of research on the calculation of depreciation of fixed assets of the company, there is a difference or a difference in the cost of depreciation of fixed assets is presented in the company's income statement thereby affecting the profits to be recognized perusahaan.berdasarkan discussion and analysis has been done by the author, author tries to give some suggestions that in determining the method of depreciation of fixed assets, the company should not only refer to a single method that is only the straight-line method, companies should also consider the characteristics of the fixed assets are depreciated and the depreciation method of determining the general rules set out in the statement of financial accounting standards. 
Pemeriksaan Operasional Atas Kinerja Mesin Untuk Meningkatkan Efisiensi Dan Efektifitas Studi kasus Pada PT Central Karya Utama di Bandar Lampung Iskandar Ali Alam; Yen Yen; Chairul Anwar
Jurnal Akuntansi dan Keuangan Vol 2, No 2 (2011): September
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36448/jak.v2i2.213

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Tujuan dari pemeriksaan operasional ini adalah untuk mengetahui kinerja dari aktiva tetap yang berupa mesin pada PT Tritunggal Matrapratama. Selain itu juga untuk mengetahui dan memperbaiki kelemahan yang ada pada struktur pengendalian intern perusahaan.Dari hasil dari pemeriksaan operasional kinerja mesin pada perusahaan maka dapat disimpulkan bahwa secara umum kegiatan operasi pada PT Tritunggal Matrapratama sudah berjalan baik. Hasil dari penelitian juga menunjukkan bahwa pengendalian intern perusahaan cukup baik namun masih terdapat beberapa kelemahan, yaitu barang produksi lebih banyak dari pesanan dan adanya mesin yang tidak optimal dalam kegiatan operasi perusahaan sehingga hal tersebut menimbulkan suatu kerugian bagi perusahaan. Selain itu, tingkat efisiensi dan efektifitas perusahaan tidak maksimal.
Pengaruh Brand Image Produk Terhadap Kesetiaan Pelanggan Pengguna Internet Modem Smartfren Connex di Bandar Lampung Iskandar A.A.; Risky Effendi
Jurnal Manajemen dan Bisnis Vol 4, No 1 (2013): Oktober
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (974.444 KB) | DOI: 10.36448/jmb.v4i1.703

Abstract

Modem smartfreen connex di Bandar Lampung merupakan perusahaan yang bergerak di bidang profider untuk memberikan pelayanan pada masyarakat Bandar Lampung menggunakan internet.  Adapun masalah dalam penelitian ini yaitu: terjadinya kenaikan dan penurunan jumlah pelanggan yang berfluktuasi inilah yang menjadi masalah utama dari penelitian ini.Populasi dari penelitian ini adalah konsumen yang sedang atau pernah berlangganan Modem Smartfren Connex minimal enam bulan lamanya. Mengingat jumlah konsumen yang banyak dan tidak diketahui secara pasti maka sample yang diambil dalam penelitian ini menggunakan metode  non probability sampling dengan cara random sampling. Jumlah  sampel sebanyak 100 responden. Metode analisis yang digunakan yaitu metode kualitatif dan kuantitatif. Hasil dari penelitian iniyaitiuvariabel-variabel yang digunakan dalam penelitian ini mempunyai koefisien korelasi yang lebih besar dari rtable=0,197 (nilai rtabel untuk n=100). Sehingga semua indicator dari variabel penelitian ini adalah valid. Lalu variable dalam penelitian mempunyai koefisien alpha (α) yang cukup besar yaitu 0,811 dan 0,863 sehingga dapat dikatakan semua konsep pengukur masing-masing variabel dari kuesioner adalah reliabel yang berarti bahwa kuesioner yang digunakan dalam penelitian inimerupakan kuesioneryanghandal. Adapun Persamaan regresi dapat dijelaskan sebagai berikut: 1) Koefisien  variabel Brand Image  (b) diperoleh  sebesar 0,777 dengan tanda positif. Hal ini menunjukkan bila semakin besar Brand Image Produk yang terpenuhi maka semakin tinggi tingkat kesetiaan pelanggan (Y). 2) Koefisien variable Kesetiaan pelanggan (Y) diperoleh sebesar 3,132 dengan tanda positif. Hal ini menunjukkan jika  nilai variable Brand Image sebesar nol (0) maka nilai variabel kesetiaan pelanggan (Y) adalah sebesar 3.132. Hasil analisis regresi linier diperoleh bahwa variabel brand image produk mempuyai pengaruh yang signifikan terhadap kesetiaan pelanggan.Brand Image Produk berpengaruh positif dan signifikan terhadap kesetiaan konsumen. Hal ini terbukti pada nilai ttabel (2,000) lebih kecil dari t hitung (2,600) dengan nilai signifikansi 0,000. Pada variable harapan pelanggan diperoleh rata-rata skor jawaban sebesar 66,3 yang berada dalam kategori sedang. Hal ini bearti Brand Image Produk dapat menjadi dasar menuju terwujudnya konsumen yang setia.Modem smartfren Connex in Bandar Lampung is a company that’s operating in the field of internet services provider to the people in Bandar Lampung. The problem in this research are: the increase and decrease in the number of customers that fluctuate which is the main problem of this research.The population of this research is the users who are being or have been subscribing Smartfren Connex Modem at least for six months. Considering there are so many users and there’s no exact number, the samples in this study are taken by using a non-probability sampling by means of random sampling.The total sample of 100 respondents. The analytical method used is qualitative and quantitative methods. The results of this study yaitiu variables used in this study had a correlation coefficient greater than rtable = 0.197 (r value table for n = 100). So that all the indicators of the variables of this research is valid. Then the variables in the study has a coefficient alpha (α) which is quite large at 0.811 and 0.863 that can be said of all the concept of measuring each variable of the questionnaire is reliable which means that the questionnaire used in this study is a reliable questionnaire. The regression equation can be explained as follows: 1) The coefficient of the variable Brand Image (b) obtained at .777 with a positive sign. It shows if the greater product’s brand image being fulfilled, the level of customer loyalty will get higher (Y). 2) The coefficient of variable customer loyalty (Y) obtained at 3.132 with a positive sign. This indicates if the value of variable Brand Image of zero (0) then the value of customer loyalty variable (Y) is approximately 3,132. Results of linear regression analysis showed that the variables brand image mempuyai significant influence on customer loyalty. Brand Image Product positive and significant impact on customer loyalty. This was evident at the value t table (2,000) is smaller than the t (2.600) with significant value 0,000. At the customer's expectations variables obtained an average score of 66.3 which answers are in the medium category. This implies Brand Image Product can be the basis for the creation of loyal consumers.
Analisis Kualitas Pertumbuhan Ekonomi di Tinjau dari Pendekatan Middle Income Trap Provinsi Lampung Iskandar A.A.
Jurnal Manajemen dan Bisnis Vol 4, No 2 (2014): April
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (776.207 KB) | DOI: 10.36448/jmb.v4i2.708

Abstract

Lampung masih menjadi daerah yangmiskin ketiga di bandingkan dengan beberapa provinsi lainnya di Pulau Sumatera, orientasi pembangunan ekonomi yang selama ini terlalu fokus pada eksploitasi sumber daya alam harus sudah di tinggalkan, sekarang harus memperkuat basis industri pengolahan. Selain itu, saatnya Provinsi Lampung menggeser orientasi dari  kuantitas ke kualitas. Middle Income Trap harus ditandai oleh dominasi kuantitasdaripada kualitas, maka saatnya Lampung fokus membenahi kualitas, mulai dari produk industri hingga Sumber Daya Manusia (SDM).Berdasarkan dari pemikiran tersebut maka perlu diketahui berapa jumlah penduduk yang masih tertinggal,  jumlah penduduk pada tahapan Middle class, atau yang sudah maju pesat. Sehingga kedepannya dapat menjadi parameter Pembangunan, khususnya pada kabupaten/kota yang mengalami masalah kualitas pertumbuhan  ekonomi.Adapun tujuan dari penelitian ini yaitu : 1) Untuk  mengetahui tingkat kualitas pertumbuhan penduduk ditinjau dari pertumbuhan pendapatan perkapita daerah, 2) Untuk mengetahui faktor-faktor penghambat dan pendorong pembangunan ekonomi di seluruh Kabuaten/kota di Provinsi Lampung melalui pendekatan Middle Income Trap, 3) Memberikan rekomendasi yang harus dilakukan untuk meningkatkan ekonomi daerah. Data dianalisis dengan menggunakan model yang sudah baku untuk keperluan penelitian ini yaitu model perhitungan PDRB riil, Perhitungan Laju Pertumbuhan Ekonomi dan Model Perhitungan Pendapatan Perkapita. Selama tahun 2003-2014. Pertumbuhan Indonesia hanya4,86% per tahun, sedangkan kontribusi pertumbuhan ekonomi Lampung   2,2%. Tahun 2014 merupakan batas waktuminimal untuk  menetapkan  sebagai Negaramiddle income. Secara kuantitatif model regresi atas variable PDRB ADHB dan PDRB ADHK dan jumlah   penduduk berpengaruh signifikan terhadap pendapatan perkapita. Jumlah penduduk terhadap pendapatan perkapita arah negatif, berarti jumlah penduduk berpengaruh negatif dan signifikan terhadap pendapatan perkapita, pendapatan perkapita lampung tahun 2014 Rp. 6,002,891 kalau dikonversi ke kategori World  Bank 2014  lower income < US$ 1.045.  Berdasarkan hasil analisis dapat disimpulkan bahwa Lampung masih  dalam kategori Lower Income.Lampung is still a poor area of the third compared to some other provinces in Sumatra Island, the orientation of economic development has been too focused on the exploitation of natural resources should have been on leave, it should strengthen the manufacturing base.In addition, it is time to switch the orientation of Lampung Province from quantity to quality. Middle Income Trap should be characterized by the dominance of quantity rather than quality. So, it's time to fix the quality focus Lampung, ranging from industrial products to the Human Resources (HR). Based on these ideas, you need to know how many people are still left behind, the number of people on the stage of Middle class, or already thriving. So that future development can be a parameter, especially in the districts / cities that have quality problems of economic growth.The purpose of this study are: 1) To determine the quality level of population growth in terms of growth of per capita income of the region, 2) To determine the factors enabling and constraining economic development throughout Kabuaten / town in the province of Lampung approach Middle Income Trap, 3) give a recommendation to boost the local economy. The data used in this research that GNI per capita as either a hedge of determining how the success of a state in managing the economy. The data were analyzed using GRDP Calculation Model, Palculation of Economic Growth and Percapita Income Calculation Model. Indonesia's growth is only 4.86% per year, while the contribution of Lampung economic growth of 2.2%. 2014 is the minimum amount of time to establish as a middle income country.Indonesia's growth is only 4.86% per year, while the contribution of economic growth Lampung 2.2%. 2014 is the minimum amount of time to establish as a middle income country.In quantitative terms the GDP variable regression model on  ADHB  and  the GDP  and  population  ADHK  significant  effect on per capita income, per capita income  population of the  negative  direction,  meaning the population  of a significant  negative  effect  on  per  capita  income, per capita  income  in 2014 of  Rp  Lampung. 6,002,891 if  converted  to a lower  category  of  the  World  Bank's  2014  income  < US $ 1,045. Based on the analysis, it can be concluded that the Lampung is still in the category Lower Income. One cause of this is the inability to achieve growth targets.
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI KERJA TERHADAP KINERJA PEGAWAI DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING Iskandar Ali Alam; Lidya Tasya Monica
Jurnal Manajemen dan Bisnis Vol 5, No 2 (2015): April
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1467.159 KB) | DOI: 10.36448/jmb.v5i2.930

Abstract

Setiap perusahaan akan berusaha untuk meningkatkan kinerja pegawai demi tercapainya tujuan yang telah ditetapkan oleh perusahaan. Untuk mencapai tujuan tersebut, perusahaan membutuhkan pegawai yang mempunyai kinerja yang baik. Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan dan motivasi kerja terhadap kinerja pegawai dengan kepuasan kerja sebagai variabel Intervening. Manfaat dari penelitian ini adalah untuk memberikan pemahaman  kepada manajemen arti penting dari gaya kepemimpinan, motivasi kerja, dan kepuasan kerja bagi karyawan dan perusahaan dalam meningkatkan kinerja pegawai. Penelitian ini bersifat konfirmatori dan secara empiris akan menguji hubungan struktural antar variabel independen dan dependen, termasuk variabel intervening di dalamnya.  Kedalaman penelitian ini bersifat prediksi sebagai unit analisis.  Metode pengumpulan data menggunakan kuesioner. Objek yang digunakan untuk sampel penelitian ini adalah 40 pegawai dari PT. Artari Langgeng Perkasa. Adapun analisis statistika deskriptif dilakukan untuk mendeskripsikan atau menggambarkan realita responden. Analisis statistika deskriptif menggunakan software SPSS v.18.00 dan SmartPls. Hasil penelitian pada model struktural pertama menunjukkan bahwa gaya kepemimpinan dan motivasi kerja secara parsial menunjukkan arah hubungan yang positif terhadap kepuasan kerja. Demikian pula, model struktural kedua menunjukkan bahwa gaya kepemimpinan, motivasi kerja dan kepuasan kerja secara parsial menunjukkan arah hubungan yang positif terhadap kinerja pegawai. Every company will strive to improve the performance of employees for the achievement of goals set by the company. To achieve that goal, the company needs employees who have good performance. This study aims to determine the effect of leadership style and work motivation on employee performance with job satisfaction as Intervening variables. The benefits of this research are to provide understanding to the management of the importance of leadership work, work motivation, and job satisfaction for employees and companies in improving employee performance. This research is confirmatory and empirically will test the structural relationships between independent variables and dependent variables, including intervening variables. The depth of this research is a prediction as a unit analysis. Data collection methods using questionnaires. Object used for this research sample are 40 employees from PT. Artari Langgeng Perkasa. As for descriptive statistical analysis is done to describe the reality of respondents. Descriptive statistical analysis using SPSS v.18.00 and SmartPls.The results of research on the first structural model shows that leadership style and work motivation partially indicate the direction of a positive relationship to job satisfaction. Similarly, the second structural model shows that leadership style, work motivation, and job satisfaction partially indicate the direction of positive relationship to employee performance.
Pengawasan Persediaan Bahan Baku (Biji Kopi) yang Efektif Guna Mendukung Kelancaran Proses Produksi pada Perusahaan Kopi Bubuk Sinar Jempol Lampung Iskandar A.A.; Hegan Sopannata Wijaya
Jurnal Manajemen dan Bisnis Vol 6, No 1 (2015): Oktober
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.397 KB) | DOI: 10.36448/jmb.v6i1.828

Abstract

Suatu perusahaan pasti merencanakan persediaan bahan baku yang tepat, agar usahanya lancar dalam proses produksi. Begitu juga dengan Perusahaan Sinar Jempol yang bergerak di bidang industri kopi bubuk. Masalah dalam penelitian ini yaitu: pemakaian lebih besar dari pada pembelian,  bahan baku yang minim bisa mengakibatkan proses produksi terhambat dan menimbulkan kemacetan operasi. Begitu pula sebaliknya, jika terlalu berlebihan maka yang ada adalah penumpukan bahan baku digudang yang menimbulkan penyimpanan dan menambah biaya untuk penyimpanan tersebut. Rumusan masalah dalam penelitian ini yaitu: (1) Berapa jumlah pembelian biji kopi optimal yang seharusnya dilakukan oleh kopi Sinar Jempol? (2) Berapa jumlah frekuensi pembelian biji kopi yang seharusnya dilakukan oleh kopi Sinar Jempol? (3) Berapa jumlah persediaan pengaman (safety stock) biji kopi yang seharusnya disediakan oleh kopi Sinar Jempol? (4) Kapan kopi Sinar Jempol seharusnya melakukan pemesanan kembali biji kopi? (5) Berapa biaya total persediaan biji kopi yang seharusnya dikeluarkan oleh kopi Sinar Jempol? Penelitian ini bertujuan untuk menganalisis persediaan bahan baku (biji kopi) yang efektif guna mendukung kelancaran proses produksi pada perusahaan kopi bubuk sinar jempol lampung. Alat analisis yang digunakan dalam penelitian ini adalah analisis EOQ (Economic Order Quantity) untuk mengetahui persediaan bahan baku (biji kopi) yang efektif guna mendukung kelancaran proses produksi. Data yang digunakan adalah persediaan bahan baku Sinar Jempol. Hasil dari penelitian ini yaitu: (1) Pembelian bahan biji kopi untuk produksi kopi bubuk yang optimal untuk setiap kali pesan sebesar 1.298 kg. (2) Kuantitas persediaan pengaman (safety stock) adalah 25 kg, (3) Dengan menggunakan metode EOQ (Economic Order Quantity) tahun 2014 pada Kopi Bubuk Sinar Jempol dapat dilakukan pemesanan sebanyak 24 kali dibandingkan yang digunakan perusahaan yaitu hanya sebanyak 12 kali. (4) Biaya total persediaan untuk persediaan bahan biji kopi (total cost) tahun 2014 pada Kopi Bubuk Sinar Jempol menggunakan metode EOQ (Economic Order Quantity) sebesar Rp. 3.979.488. Ini lebih kecil dibandingkan dengan biaya total yang dikeluarkan oleh perusahaan yaitu Rp. 6.175.824 (5) Dengan menggunakan metode sederhana, Kopi Bubuk Sinar Jempol tidak menerapkan adanya titik pemesanan kembali (reorder point). Sedangkan dengan menggunakan metode EOQ, titik pemesanan kembali (reorder point) dilakukan pada saat mencapai jumlah 262,5kg. (6) Penerapan metode EOQ pada perusahaan menghasilkan biaya yang lebih murah jika dibandingkan dengan metode yang selama ini diterapkan. Penghematan yang dihasilkan dengan  metode EOQ jika diterapkan pada perusahaan pada tahun 2014 sebesar Rp 2.196.336.A company must plan a proper supply of raw materials, so that the business smoothly in the production process. Likewise with Thumb Light Company engaged in the coffee industry powder. The problem in this research are: consumption is greater than the purchase of raw materials that could lead to minimal production process and cause bottlenecks hampered the operation. Vice versa, if too much so that there is an accumulation of raw materials warehouse that lead to storage and storage adds costs to. The problems of this study are: (1) What is the optimal number of purchases coffee beans should be done by the coffee Rays Thumb? (2) How many frequency of purchase coffee beans should be done by the coffee Rays Thumb? (3) What is the amount of safety stock (safety stock) coffee beans that should be supplied by Sinar coffee Thumb? (4) When the coffee Sinar thumb should make a reservation back in the coffee bean? (5) What is the total cost of inventory coffee beans that should be released by Sinar coffee Thumb? This study aimed to analyze the supply of raw materials (coffee beans) are effective to support a smooth production process at the company's thumb ray powder Lampung coffee. The analytical tool used in this research is the analysis of EOQ (Economic Order Quantity) to determine the supply of raw materials (coffee beans) are effective to support a smooth production process. The data used is the raw material inventory Sinar Thumb. The results of this study are: (1) The purchase of materials for the production of coffee beans ground coffee that is optimal for each time a message of 1.298 kg. (2) The quantity of safety stock (safety stock) is 25 kg, (3) Using the method of EOQ (Economic Order Quantity) 2014 at Ground Coffee Sinar thumb to do the booking as much as 24 times that used by the company is only 12 times. (4) The total cost of inventory for supplies of coffee beans (total cost) in 2014 at Ground Coffee Sinar Thumb using EOQ (Economic Order Quantity) Rp. 3979488. It is smaller than the total cost incurred by the company, namely Rp. 6175824. (5) By using a simple method, Coffee Powder Sinar thumb does not apply the reorder point (reorder point). While using EOQ, reorder point (reorder point) is done when it reaches the number 262,5kg. (6) Application of the method EOQ companies produce cheaper cost than the method that has been applied. The savings generated by EOQ method if applied to the company in 2014 amounted to Rp 2,196,336.
Analisis Penerapan Sistem Antrian Model Multiple Channel Query System Atau M/M/S (Studi Kasus Pada PT Bank Rakyat Indonesia (Persero) Tbk Kanca Teluk Betung Bandar Lampung dan PT Bank Syariah Mandiri (BSM) Kcp Teluk Teluk Betung Bandar Lampung) Iskandar Ali Alam; Penny Anggraini
Jurnal Manajemen dan Bisnis Vol 12, No 1 (2021): Oktober, 2021
Publisher : Universitas Bandar Lampung (UBL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.062 KB) | DOI: 10.36448/jmb.v12i1.2277

Abstract

PT Bank Rakyat Indonesia (Persero) Tbk Kanca Teluk Betung Bandar Lampung using a queuing system model of a multiple track or Multiple Channel Query System (M/M/S) with four person tellers. From the data processing, the highest number of customers waiting in the queue occurred in the period of 08.00-09.00 and 13.00-14.00 as many as 23.56 people with the longest average time spent by customers in the queue for 18.36 minutes. While the results of data processing using Multiple Channel Query System (M/M/S) model by increasing the number of tellers to five people, obtained the number of customers waiting in the queue occurred in the period of 08.00-09.00 and 13.00-14.00 as much as 1.67 people with time the longest average customer spent in the queue for 1.3 minutes. This shows that the performance of queuing system at counter teller of PT Bank Rakyat Indonesia (Persero) Tbk Kanca Teluk Betung Bandar Lampung will increase if adding one teller by using the same queue system that is Multiple Channel Query System (M/M/S). PT Bank Syariah Mandiri (BSM) Kcp Teluk Teluk Betung Bandar Lampung using a queuing system model of a single track or Single Channel Query System (M/M/1) with the number of one person teller. From the results of data processing, this model shows the highest number of customers waiting in the queue occurred in the period of 08:00 to 09:00, 10:00 to 11:00 and 13:00 to 14:00 as many as 19 people and the longest average time spent by customers in the queue for 60 minutes. From the results of data management using multiple track queuing system or Multiple Channel Query System (M/M/S), the number of customers waiting in the queue that occurred in the time period 08.00-09.00, 10.00-11.00 and 13.00-14.00 decreased by 17.77 person to 1.23 people and the longest average time spent by customers in the queue is reduced from 56.16 minutes to 0.87 minutes. This shows the performance of queuing system at PT Bank Syariah Mandiri counter (BSM) Kcp Teluk Teluk Betung Bandar Lampung will increase by using Multiple Channel Query System (M/M/S).
THE IMPACT OF ECONOMIC STRUCTURE CHANGE ON THE LOCAL OWN SOURCE REVENUE AND ITS EFFECT TOWARDS THE REGIONAL INCOME IMPROVEMENT Iskandar Ali Alam
International Conference On Law, Business and Governance (ICon-LBG) 2016: 3th IConLBG
Publisher : UBL

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (952.746 KB)

Abstract

Regional autonomy as the form of regional financial reform was planned to increase the regional finance, however the contribution of the central government to finance the Regional Revenue and Expenditure Budget through sharing of revenue, General Allocation Fund and Special Allocation Fund is still more dominant than the local own source revenue itself. In fact, the contribution of the local own source revenue to the regional revenue is still relatively low. This reflects that the sources of the local own source revenue are not yet optimally managed, especially from the economic structure change, potential tax and retribution which may affect the low revenue ratio. The research sample is Lampung Province, one of the poor provinces in Indonesia. The research applies the explanatory research method which is aimed at elaborating the causal relationship among variables and testing the hypothesis. The research findings show that the local finance improvement relies on local own source revenue of the present and previous years. On the other hand, the increase of local own source revenue relies on the contribution of economic structure change of regional financial improvement.
Co-Authors . Effendi . Habiburrahman . Imelda A Suharyo Abdul Basit Achmad Subing Agus Wahyudi Ahmad Cucus Al Hadid Al Shifa Hatta Pinasthika Alfina Maharani Amay Lestari Aminah, Aminah Anasthasya Lynetta Widjaja Andala Rama Putra Barusman Andi Hartono Andini Parastika Anita Najla Dhia Anuar Sanusi Appin Purisky Redaputri Appriansyah, Wahyu Ariananda Desmaria Arien Melan Ayu Gustin Arif Rahman Arif Rahman Asmarantika Asmarantika Astrid Ayu Ningtyas Aura Putri Ayu Lestari Sugianto Ayu Widayanti Balqis Ananda Zahra Candrika, Dwi Cecilia Priscilla Natalie Chairul Anwar Choirunnisa Choirunnisa Cindy Cindy Clara Hana Salsabila Dafmawati Dafmawati Dea Tasya Virginia Dede Kurniawan Defrizal Defrizal Defrizal Delta Serly Nisa Dian Riyanti Dina Sabila Dirwansyah Sesunan Doni Tri Saputra Silitonga Eka Saputra Alamsyah Elisa Novriana Eliza Eliza Farida Efriyanti Farida Farida Felix, Bryan Finorina, Finorina Gracella Wardinata Habbiburahman Habbiburahman Habbiburahman Habbiburahman Habiburahman, Habiburahman Habiburrahman HABIBURRAHMAN Habiburrahman Habiburrahman, Habiburrahman Hasani, Rizka Hegan Sopannata Wijaya Hendri Dunan Henokh Xaverius Winata Inariva Misel Anlisyah Indra Kurniawan Indriyan Prameswari Putri Jabbar, Affan Abdul Januar Hertanto Joko Aji Nur Setiawan Junesco, Vannes Kania Senja Pangestu Ketut Agustomi Khairudin Khairudin Krukas Pari Lambang Murvit Aziz Lestari, Bebi Prima Lidya Tasya Monica Lutfi Safa Kamilah M Yusuf S Barusman M. Oktaviannur Marzuki Noor, Marzuki Maulida, Mutiara Putri Mei Novitasari Sitorus Mufidah Zahro Muhammad Agung Syaputra Muhammad Asyrofi Muhammad William Mutiara Aura Mutiara Putri Maulida Nayuga, Al Finta Nesya Dea Derana Ni Putu Widhia Rahayu Nikolas Denis Andrian Nuris Sanida Nuris Sanida Oktaria, Eka Travilta Penny Anggraini Putri Regina Barus Putri, Aura Putri, Meilisa Putri, Riske Kharisma Rachel Jovanka Rachel Rosalia Rahmadani, Diva Salsabila Rahman, Saifur Raissa Aprita Nur Maharani Raisya Ocha Maretha Ramadhanty Putri Herlambang Raras, Pungky Nanda Reffi Rizki Dw Putri Refflin, William Resha Dwi Cahya Revita Sari Rindi Setiarani Riski Melia Wati Risky Effendi Riswan RISWAN Rizki Darmawan Robi Robi Rosalina Ayu Purnasiwi Rosni Rosni Sagita, Olip Salsabila, Hasna Salsabilla, Rani Velia Sananda Zahra Shabrina Santika Maharani Sari, Lupika Sarifatul Khotijah Serlin, Serlin Setiawati, Dini Eka Setiono, Asep Shella Juan Eriza Shella Lavenia Fitri Sintiya Permata Sari Siti Nur Fadillah Soewito Soewito Stefanny Natasya Syamsu Rizal Theo Dharmawangsa Tiara Tiara Tina Miniawati Barusman Tri Lestira Putri Warganegara Tuti Hairani Tuti Hairani Umpusinga, Hasrun Afandi Veronika Saptarini Viona Avrilia Warganegara, Putri Wati, Novita Anjar Wicaksono, FX Satrio Wiwi Nurhayati Yen Yen Yeni Arinda Yeni Hermawanto Yogi Apriyadi Yulianto Yulianto Yunita, Marini Mala Yusnitalia Yusnitalia Yuta Hijriyah Amanda Zaidirina Zaidirina Zuriana Zuriana