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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Musamus Journal of Business & Management Jurnal Akuntansi Barelang
Helmi Toatubun
STIE Port Numbay Jayapura
Economics, Econometrics & Finance Social Sciences

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Analisis Perhitungan Biaya Satuan (Unit Cost) Di STIE Port Numbay Tahun 2018 Helmi Toatubun; Margo Saptowinarko Prasetyo
Musamus Journal of Business & Management MJBM Volume 2, No. 2, April 2020
Publisher : Musamus Journal of Business & Management is a peer-reviewed journal published by Faculty of Ecconomics and Business, Musamus University, Merauke Papua Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/mjbm.v2i2.2883

Abstract

This study aims to find out and analyze how much the unit cost of providing education with the use of the ABC model at STIE Port Numbay in 2018. The research approach is qualitative and quantitative. Data analysis techniques in this study with the ABC system through two stages of activity namely the stage of identifying and determining the costs in the cost pool that has a similar activity and the stage of tracking and charging activity costs to each activity that gives attention to the cost driver. Based on the results of the analysis shows that the magnitude of the cost of implementing education units with the ABC model at STIE Port Numbay is Rp 4,930,610 every student every year while Rp 2,465,305 every semester. So the cost of providing education that has been set by STIE Port Numbay has been right. Keywords : Unit Cost, ABC Model.
PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE), DAN NET PROFIT MARGIN (NPM) TERHADAP RETURN SAHAM PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Helmi Toatubun
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.447 KB)

Abstract

This study explains the effect of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on Return of Food and Beverage Company Stock listed on Indonesia Stock Exchange. The purpose of this study is to prove empirically partially and simultaneously influence between Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on Stock Return. Sample selection in this study using purposive sampling based on certain considerations and criteria. Methods of data analysis using multiple linear regression. The result of the research shows that partially return on asset (ROA) statistically has no effect on stock return, Return On Equity (ROE) statistically has positive and significant effect to stock return, and Net Profit Margin (NPM) variable has positive and significant influence to the stock return of food and beverage companies listed on the Indonesia Stock Exchange. While on simultaneous test by using F test, Return on Asset (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) get Fcount equal to 566,145 bigger than Ftable that is equal to 1,689 with significance value equal to 0.000 more small from 0.05, meaning that simultaneously have a positive and significant effect on stock return of food and beverage companies listed in Indonesia Stock Exchange.
Analisis Perhitungan Biaya Satuan (Unit Cost) Di STIE Port Numbay Tahun 2018 Helmi Toatubun; Margo Saptowinarko Prasetyo
Musamus Journal of Business & Management Vol 2 No 2 (2020): Musamus Journal of Business & Management
Publisher : Musamus University, Merauke Papua Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/mjbm.v2i2.2883

Abstract

This study aims to find out and analyze how much the unit cost of providing education with the use of the ABC model at STIE Port Numbay in 2018. The research approach is qualitative and quantitative. Data analysis techniques in this study with the ABC system through two stages of activity namely the stage of identifying and determining the costs in the cost pool that has a similar activity and the stage of tracking and charging activity costs to each activity that gives attention to the cost driver. Based on the results of the analysis shows that the magnitude of the cost of implementing education units with the ABC model at STIE Port Numbay is Rp 4,930,610 every student every year while Rp 2,465,305 every semester. So the cost of providing education that has been set by STIE Port Numbay has been right. Keywords : Unit Cost, ABC Model.
Analisis Kredit Bermasalah Pada PT. Bank Perkreditan Rakyat Irian Sentosa Cabang Keerom Helmi Toatubun; Agus Sunaryo
Musamus Journal of Business & Management Vol 4 No 2 (2022): Musamus Journal of Business & Management
Publisher : Musamus University, Merauke Papua Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/mjbm.v4i2.4265

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis berapa besar tingkat kredit bermasalah dan upaya penyelesaian kredit bermasalah pada PT. Bank Perkreditan Rakyat Irian Sentosa Cabang Keerom. Metode analisis yang digunakan adalah analisis kualitatif dan kuantitatif. Hasil analisis menunjukkan bahwa tingkat kredit bermasalah yang dihitung dengan rasio non performing loan dari tahun 2018-2020 mengalami fluktuasi dan selalu berada di bawah 5% yang ditetapkan oleh Bank Indonesia, dengan kata lain bahwa kredit pada PT. Bank Perkreditan Rakyat Irian Sentosa Cabang Keerom masih dikategorikan lancar.Upaya penyelesaian kredit bermasalah yang dilakukan oleh PT. Bank Perkreditan Rakyat Irian Sentosa Cabang Keerom dengan empat cara yaitu : 1) membuat dan mengirim surat pemberitahuan kepada debitur agar segera membayar angsuran disertai tunggakan kreditnya, jika debitur tidak mengindahkannya maka akan diberikan surat peringatan satu samapai peringatan tiga; 2) melakukan penjadwalan kembali (rescheduling); 3) melakukan penataan kembali (restructuring); dan 4) melakukan persyaratan Kembali (reconditioning).
Analisis Faktor Yang Mempengaruhi Keputusan Investasi pada Generasi Milenial dan Gen Z Hikmah Hikmah; Helmi Toatubun
Tirtayasa Ekonomika Vol 20, No 1 (2025)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jte.v20i1.31302

Abstract

Generasi Milenial dan Generasi Z di Kota Batam memainkan peran penting dalam dinamika ekonomi lokal, khususnya dalam aktivitas investasi. Penelitian ini bertujuan untuk menganalisis pengaruh pengalaman investasi, perilaku keuangan, dan toleransi risiko terhadap keputusan investasi di kalangan Milenial dan Gen Z. Pendekatan kuantitatif digunakan dalam penelitian ini dengan teknik analisis data Partial Least Squares-Structural Equation Modeling (PLS-SEM) menggunakan SmartPLS. Data dikumpulkan melalui survei online dengan metode purposive sampling, melibatkan 204 responden yang berdomisili di Batam serta aktif berinvestasi di pasar saham. Hasil penelitian menunjukkan bahwa pengalaman investasi berpengaruh signifikan terhadap keputusan investasi dan toleransi risiko. Selain itu, perilaku keuangan juga memiliki pengaruh signifikan terhadap keputusan investasi dan toleransi risiko. Lebih lanjut, toleransi risiko berpengaruh signifikan terhadap keputusan investasi. Temuan ini mengindikasikan bahwa semakin tinggi pengalaman dan perilaku keuangan yang baik, semakin besar toleransi risiko yang dimiliki individu, yang pada akhirnya memengaruhi keputusan investasi mereka.
Co-Authors Agus Sunaryo Hikmah Hikmah Margo Saptowinarko Prasetyo