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MUH. YUNUS KASIM, MUH. YUNUS KASIM
Jurusan Manajemen Fakultas Ekonomi Universitas Tadulako
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 1 
ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL KESEHATAN DI PUSKESMAS WILAYAH KERJA DINAS KESEHATAN KABUPATEN SIGI Kurniati, Deby Novita; Ridwan, Ridwan; Kasim, Moh. Yunus
Katalogis Vol 6, No 3 (2018)
Publisher : Katalogis

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This study aims tio describe the management of health operational support grants in the area of Sigi District. It is a qualitative study with naturalistic method. The result shows that the management of health operational support grants has been running well according to Operational Support Grants technical guidance, which consist of. 1) Planning of Health Operational Support Grants program. It begins with the arrangement of Plan Of Action by the person in charge of the program, then discussed in the community health center mini workshop with Health Operational Support Grants team. 2)  Organization of Health Operational Support Grants program. The Health Operational Support Grants manajemen team at the health centers whitin the area of work of Sigi Health Office, which consists of the chairman and the financial manager has performed their duties and functions. Clear division of tasks facilitate the team to manage the Health Support Grants program so as to optimize the use of Health Operational Support Grants. 3) Implementation of Health Operational Support Grants program. There is a lack of understanding of the Health Operational Support management team on the technical guidelines. The Health Operational Support Grant is not used froim the beginningof the year and there is a significant increase in health services both in quinity and quality after the Health Operational Support Grants. 4) Supervision of Health Operational Support Grants program. Monthly mini-workshop are used as a way supervision  at the health centers levels. The Health Operational Support Grants accounting and reporting is reported monthly to the Health Operational Support Grants team leader as the person in charge of the puskesmas.
PENERAPAN METODE ACTIVITY BASED COSTING (ABC) UNTUK MENINGKATKAN KEAKURATAN PERHITUNGAN BEBAN POKOK PENYELENGGARAAN PENDIDIKAN PADA UNIVERSITAS SINTUWU MAROSO Raimanu, Gusstiawan; Nurdin, Djayani; Kasim, Muh. Yunus
Katalogis Vol 6, No 3 (2018)
Publisher : Katalogis

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Penelitian ini bertujuan untuk meningkatkan keakuratan perhitungan beban pokok penyelenggaraan pendidikan pada masing-masing program studi di Universitas Sintuwu Maroso melalui penerapan metode sistem akuntansi manajemen kontemporer Activity Based Costing (ABC). Penelitian ini merupakan penelitian deskriptif dengan pendekatan kuantitatif. Data dikumpulkan melalui wawancara, observasi dan analisis dokumen universitas terkait dengan penelitian. Data tersebut kemudian dianalisis dengan menggunakan metode ABC yang diawali dengan me-review sistem manajemen keuangan perguruan tinggi, identifikasi proses bisnis dan aktivitas, identifikasi cost component, penentuan cost driver, dan mengalokasikan institution overhead cost ke masing-masing aktivitas serta menghitung besarnya total cost dan variansi biaya antara metode existing terhadap metode ABC. Hasil penelitian memperoleh besaran beban pokok penyelenggaraan pendidikan di Universitas Sintuwu Maroso tahun 2015-2016 berdasarkan metode ABC per semester adalah sebesar Rp5.871.039.799. Penerapan metode ABC telah mampu mengalokasikan biaya aktivitas pada masing-masing program studi secara tepat berdasarkan konsumsi masing-masing aktivitas serta dapat meningkatkan keakuratan perhitungan beban pokok per semester masing-masing program studi dengan terdeteksinya distorsi biaya berupa over/under costing dari metode existing yang diterapkan selama ini.
ANALISIS PENGUMUMAN PEMBAGIAN DIVIDEN TERHADAP HARGA SAHAM DAN ABNORMAL RETURN PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA R. Nalole, Utami Parfitasari; Nurdin, Djayani; Kasim, Muhammad Yunus
Katalogis Vol 6, No 8 (2018)
Publisher : Katalogis

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Abstract

The study intends to determine and analyze the average difference of stock price and abnormal return before and after dividend announcement in manufacture industry on Indonesia stock exchange in the period of 2012-2016. Secondary data is used with event study method, in this case is the announcement of dividend share. Population consist of 128 companies listed on Indonesia stock exchange in 2012-2016. Sampling technique used is purposive sampling to select 10 companies as sample. Data analysis technique is paired sample t-test with 10 observation days; 5 days before and 5 days after the dividend announcement date. The test results indicate that there is no significant difference between the average stock price and abnormal return before and after dividend is announced.
ANALISIS TEKNIKAL HARGA SAHAM PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Susanti, Nuraidah Puput; Nurdin, Djayani; Kasim, Muh. Yunus
Katalogis Vol 6, No 9 (2018)
Publisher : Katalogis

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Abstract

This study aims to find out and analyze stock price movements and the application of ARIMA & ARCH / GARCH models in state-owned enterprises listed on Indonesia Stock Exchange. This research is a descriptive study with a quantitative approach. Data is collected through a list of stock prices for each company as many as 19 companies from January 2015 to December 2017 at www.idx.co.id. The data is analyzed by charting the stock price movements then describing the factors that influence the rise and fall of stock prices. After that, modelling is carried out based on data. The results show that the average stock price movements in 2015 decreased due to global economic conditions such as the weakening rupiah exchange rate against the US dollar, the decreasing  price of coal and nickel commodities, falling demand for imported raw materials from China, rising world oil prices, company policies in expansion, and government policies in the infrastructure sector. In 2016, the stock price movement rose again because the global economy is getting better and the average stock price movements tended to be stable in2017. The model used in stock price determination in companies such as PGAS, BBRI, and BMRI is the ARIMA model (1,0,1), which is sufficient to be used at the stock price when the normality requirements are met. While the stock prices of PTBA, ANTM, TINS, KRAS, SMBR, SMGR, INAF, KAEF, ADHI, WIKA, PTPP, GIAA, TLKM, JSMR, BBNI, and BBTN companies use GARCH models (1,0,1) which indicate volatility in the data that causes an error contains homoskedasticity and results in the failure to meet normal requirements on the model.
Co-Authors Abdullah, Muhammad Ikbal Alfret Kristanto Dewanto Ananda, Mutiara Dea Anisah Asngadi Asngadi Asriadi Asriadi Asrini Aswar Aswar BIDIN, CICI RIYANTI K Carissa Bella Yonatan Cici Rianty K. Bidin Cici Riyanti K Bidin Darman Darman Dedy Septiady Dwijaya, I Kadek Belyoni Dwiwijaya, Kadek Agus Fahry Budianto Feby Ashary Fera , F. Fera, Fera Gusstiawan Raimanu Haisi, Rosmida Handayani, Naniek Harsita, Julianda Megah Hesti Evrianti Husna Husna Husnah Husnah Husnah Husnah i kadek bellyoni dwijaya Islianty, Nur Riski Juliana Kadang Kurniati, Deby Novita Manginda, Firma Marwah, Siti Marwiah, Siti Media Gramini Moh, Husnah Moh. Ali Murad Moh. Ma’ruf MY Tunggeng Mohammad Ega Nugraha Muhammad Akbar Muhammad Nurochman Muhammad Riswandi Palawa Munawarah Munawarah, Munawarah MUSLIMAH, LATIFAH Muslimin MUSLIMIN Muslimin Muslimin Muslimin Muslimin Muzakir Muzakir Nelsa Nelsa Nini Andriani Nugraha, Mohamad Ega Nurasyimah Usman NURDIN, DJAYANI Pricylia Chintya Dewi Buntuang R. Nalole, Utami Parfitasari R., Abdul Azis Rauly Simatupang, Chezia Ridwan, Ridwan Rizkiani Iskandar Saparman Saparman Saputra, Egi sari, Jeni ninsi Sarif, Sarman Sri Rahayu Ramadhani Surayya SURAYYA Susanti, Nuraidah Puput Suwedy Aziz Suwedy, Suwedy Syamsiar, Syamsiar Trimustikapuri, Trimustikapuri Utami, Ayu Putri Vitayanti Fattah Yani Lestari Z, Fatlina Zainuddin, Fatilina Zainuddin, Fatlina Zainudin, Fatlina Zakiyah Zahara