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All Journal Dedikasi : Jurnal Ilmiah Sosial, Hukum, Budaya JURNAL MANAJEMEN Jurnal Ilmu Manajemen Mulawarman (JIMM) Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Anis Rachma Utary
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Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis manufacturing cycle effectiveness (mce) dalam mengurangi non value added activities Noviana Putri; Anis Rachma Utary; Maryam Nadir
JURNAL MANAJEMEN Vol 8, No 2 (2016): Agustus
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jmmn.v8i2.1194

Abstract

The purpose of this research is to know the effectiveness of the activities of production process in reducing Non Value Added Activities to Palm Oil Mill PT. Waru Kaltim Plantation in produce Crude Palm Oil (CPO) and Palm Kernel (PK), where the activities of production process consist of Non Value Added Activities and Value Added Activites the review of the Cycle Time and Tandan Buah Segar (TBS) process to Palm Oil Mill. The analysis tools used in this research is Manufacturing Cycle Effectiveness (MCE), that is analyze the effectiveness of production process to reducing or eliminating Non Value Added Activities and do improvement Value Added Activities by using analysis of activity. Analysis of activity in the manufacturing is the Cycle Time, consist of: processing time, inspetion time, moving time, and waiting time/storage time. The results show that the activities of Palm Oil Mill PT. Waru Kaltim Plantation in producing Crude Palm Oil (CPO) and Palm Kernel (PK) are still not ideal. It is shown by the Manufacturing Cycle Effectiveness (MCE) to Crude Palm Oil (CPO) and Palm Kernel (PK) value for the 2014 is 92% and value for the 2015 is 89%. The Manufacturing Cycle Effectiveness (MCE) percentage can be used by the management of Palm Oil Mill PT. Waru Kaltim Plantation for making a plan of reducing and eleminating Non Value Added Activities and doing improvements toward value added activities.Keyword: Manufacturing Cycle Effectiveness, Non Value Added Actiivties, and Value Added Activities.
Peramalan jumlah produksi tanaman kelapa sawit dengan menggunakan metode arima (autoregressive integrated moving average) Sendy Parlinsa Elvani; Anis Rachma Utary; Rizky Yudaruddin
JURNAL MANAJEMEN Vol 8, No 1 (2016): Januari
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jmmn.v8i1.1189

Abstract

This research aims to apply ARIMA method in predicting and estimating the amount of palm oil crop production for the next period. This research object is the amount of palm oil crop productionin the form of bunches whereas the data used is the historical data from the amount of palm oil crop production on January 2013 to December 2015. The results from this research showed that there are some models which can be used to predict, ARIMA (3,1,3), ARIMA (3,1,1), ARIMA (3,1,2), ARIMA (2,1,3). From the fourth model, ARIMA (3,1,1) model is the best model and the most feasible model to forecast with the smallest value of AIC and SIC. The forecasting results increased from the previous period.  The forecasting result for 2016 amounted 25.905,506 tonnes and for 2017 amounted 33.260,761 tonnes.Keyword: Forecasting, Palm Oil Production, ARIMA.
ANALISIS MANUFACTURING CYCLE EFFECTIVENESS (MCE) DALAM MENGURANGI NON VALUE ADDED ACTIVITIES (STUDI PADA PABRIK MINYAK KELAPA SAWIT PT. WARU KALTIM PLANTATION DI KAB. PENAJAM PASER UTARA) NOVIANA PUTRI; ANIS RACHMA UTARY; MARYAM NADIR
Jurnal Ilmu Manajemen Mulawarman (JIMM) Vol 1, No 2 (2016): Juni
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jimm.v1i2.403

Abstract

The purpose of this research is to know the effectiveness of the activities of production process in reducing Non Value Added Activities to Palm Oil Mill PT. Waru Kaltim Plantation in produce Crude Palm Oil (CPO) and Palm Kernel (PK), where the activities of production process consist of Non Value Added Activities and Value Added Activites the review of the Cycle Time and Tandan Buah Segar (TBS) process to Palm Oil Mill. The analysis tools used in this research is Manufacturing Cycle Effectiveness (MCE), that is analyze the effectiveness of production process to reducing or eliminating Non Value Added Activities and do improvement Value Added Activities by using analysis of activity. Analysis of activity in the manufacturing is the Cycle Time, consist of: processing time, inspetion time, moving time, and waiting time/storage time. The results show that the activities of Palm Oil Mill PT. Waru Kaltim Plantation in producing Crude Palm Oil (CPO) and Palm Kernel (PK) are still not ideal. It is shown by the Manufacturing Cycle Effectiveness (MCE) to Crude Palm Oil (CPO) and Palm Kernel (PK) value for the 2014 is 92% and value for the 2015 is 89%. The Manufacturing Cycle Effectiveness (MCE) percentage can be used by the management of Palm Oil Mill PT. Waru Kaltim Plantation for making a plan of reducing and eleminating Non Value Added Activities and doing improvements toward value added activities.Keywords: Manufacturing Cycle Effectiveness, Non Value Added Actiivties, and Value Added Activities.
Analisis Penyusutan Aset Tetap Pada Hotel Mitra Amanah Balikpapan Tahun 2016 GIOVANNY ZUSANA LAKBURLAWAL; Anis Rachma Utary; Indra Suyoto Kurniawan
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 4, No 4 (2019): November
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i4.5517

Abstract

Giovanny Zusana Lakburlawal, 2019. Analysis of depreciation of fixed assets in Balikpapan trustful Hotel Partners in 2016. Under the guidance of Supervisor I Ms. Anis Rachma Utari and Supervisor II Mr. Indra Suyoto Kurniawan. The purpose of this study is to determine the depreciation expense of fixed assets in 2016. The analysis tool used is the Straight Line method. Based on the results of the study It was found that our partners did not do the same things such as Furniture, Machinery, electronic equipment, etc. After doing that to the amount of profit of the Hotel. Depreciation expense recorded by the hotel amounted to Rp 128,105,263 after processing it into Rp 256,173,804. Income from profit per year profit and loss for Mitra Amanah Hotel in 2016 was Rp 660,295,408, after being processed into Rp 532,226,867.
Pengaruh faktor-faktor good corporate governance terhadap kualitas laba pada perusahaan pertambangan yang terdaftar di bursa efek indonesia (BEI) Hernawati Hernawati; Anis Rachma Utary; Yoremia Lestari
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 3 (2018): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i3.3003

Abstract

Studi ini meneliti pengaruh komite audit, komisaris independen, kepemilikan institusional, dan kepemilikan manajerial terhadap kualitas laba. Tujuan penelitian adalah untuk menemukan bukti empiris tentang (a) pengaruh komite audit terhadap kualitas laba, (b) pengaruh komisaris independen terhadap kualitas laba, (c) pengaruh kepemilikan institusional terhadap kualitas laba dan  (d) pengaruh kepemilikan manajerial terhadap kualitias laba.            Sampel dalam penelitian ini adalah perusahaan Pertambangan yang terdaftar dalam Bursa Efek Indonesia (BEI) dalam periode tahun 2011-2015. Sampel penelitian sebanyak 5 perusahaan dengan 25 observasi melalu metode Purposive Sampling. Analisis data menggunakan analisis regresi linear  berganda.            Hasil penelitian dengan analisis regresi linear menunjukkan bahwa (a) komite audit mempunyai pengaruh terhadap kualitas laba. Hasil penelitian ini menunjukkan bahwa komite audit mampu meningkat kualitas laba. Komite audit juga dinilai mampu mengambil keputusan dalam menjaga kualitas laporan keuangan perusahaan yang dilakukan oleh pihak manajemen. (b) Komisaris independen tidak mempunyai pengaruh terhadap kualitas laba. Hal ini disebabkan karena komisaris independen belum sepenuhnya melaksanakan tugas dan tanggung jawab secara kolektif untuk melakukan pengawasan dan memberikan nasihat kepada direksi. (c) Kepemilikan institusional tidak mempunyai pengaruh terhadap kualitas laba. Hal ini menunjukkan bahwa semakin tinggi oleh kepemilikan saham, oleh pihak instiitusional, maka kualitas laba  dari perusahaan akan menurun. (d) Kepemilikan manajerial mempunyai pengaruh terhadap kualitas laba. Hal ini menyebabkan bahwa semakin besar kepemilikan manajerial dalam perusahaan maka manajemen akan cenderung untuk berusaha meningkatkan kinerjanya. Artinya semakin tinggi kepemilikan saham oleh pihak manajemen, maka laba semakin berkualitas.
Analisis perhitungan harga pokok rumah tipe 36 dan tipe 40 Sally Apriliani; Anis Rachma Utary; Bramantika Oktavianti
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 1 (2018): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i1.1850

Abstract

Penelitian ini bertujuan  untuk mengetahui dan menganalisis besarnya  harga pokok rumah yang diproduksi oleh PT Kawan Lama Bankit. Hal ini menjadi sangat  penting karena  dapat  memberikan informasi  serta  menjadi  bahan  evaluasi  dasar  pertimbangan  perusahaan  dalam  perhitungan  harga pokok dan laba yang akan diperoleh sehingga perusahaan dapat mencapai hasil yang lebih optimal. Pendekatan  yang digunakan adalah metode  perhitungan job order costing. Data yang digunakan berupa  laporan RAB yang digunakan  perusahaan  seperti  biaya  bahan baku,  biaya  tenaga  kerja,  dan biaya overhead pabrik. Jenis data adalah peneltian deskriptif kuantitatif dengan sumber data sekunder. Berdasarkan  hasil analisis data, terdapat   perbedaan  perhitungan harga  pokok  produksi antara metode  perusahan  dengan metode  job order costing.  Hasil  perhitungan  dengan metode  perusahaan lebih rendah karena pada metode perusahaan belum terperinci dalam memasukkan  semua unsur biaya yang ada seperti biaya tidak langsung lainnya (biaya overhead  pabrik) dalam penentuan  harga pokok produksinya.
ANALISIS LAPORAN KEUANGAN PADA PT PLN (PERSERO) AREA SAMARINDA Financial Statement Analysis At Pt Pln (Persero) Area Samarinda AMY KASMIATI; ANIS RACHMA UTARY; LEDY SETIAWATI
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 1, No 3 (2016): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v1i3.678

Abstract

The formulation of the problem in this study is whether the liquidity ratio, efficiency, solvency ratios and profitability ratios of 2013, 2014 and 2015 experienced an increase or decrease in PT PLN (Persero) Area Samarinda. The purpose of this study was to analyze the causes of changes in financial position of PT PLN (Persero) Area Samarinda. The analysis tool used is using liquidity ratios, efficiency ratios, solvency ratios and profitability ratios. After doing research visible results of the analysis as follows. The liquidity ratio: a. current ratio in 2013 amounted to 4.04%, 0.37% in 2014 and 2015 was 1.03%. b. quick ratio of 1.45% in 2013, 0.08% in 2014 and 2015 amounted to 0.09%. efficiency ratio: a. the ratio of total asset turnover in 2013 amounted to 134 times, in 2014 amounted to 162 times and in 2015 amounted to 161 times. b. the ratio of the average collection period in 2013 amounted to 14 days, for 24 days in 2014 and 2015 amounted to 45 days. The solvency ratio: a. terhdap debt ratio total assets in 2013 amounted to 0.08%, amounting to 0,24% in 2014 and 2015 amounted to 0.25%. b. the ratio of liabilities to equity in 2013 0.04% 2014 0.15% and 2015 of 0.14%. the profitability ratio in 2013 operating profit margin of 1.19%, 0.94% in 2014 and 2015 amounted to 1.11%. a final conclusion can be derived after careful analysis of finance at PT PLN (Persero) Area samarinda has increased.Keywords: LikuiditasRasio, Efficiency Ratio, Solvabilitas Ratio and Profitability Ratio.
Analisis Perhitungan Harga Pokok Produksi Untuk Kebijakan Harga Jual Dengan Pendekatan Full Costing Pada Roti Gembong Happy Di Samarinda Nurleni Mia Audina; Anis Rachma Utary; Iskandar Iskandar
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 4, No 1 (2019): April
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v4i1.3494

Abstract

Nurleni Mia Audina, 2018. Analisys Calculation Of The Costs Of Goods Manufactured For Sale Price Policy With Full Costing Approach On Roti Gembong Happy In Samarinda. Guided by Ms. Anis Rachma Utary as the first supervisor and Mr. Iskandar as the second supervisor. The research aimed to analyze calculation of the costs of goods manufactured  for sale price policy on Roti Gembong Happy using the full costing approach. This research was done on Roti Gembong Happy in Samarinda, with the research object focused on roti original with production cost data in January 2018. The data collection techniques used in this research were interviews and observation. The research method with descriptive quantitative approach. The collection of cost of goods manufactured that has been used is cost process method, whilst the calculation of cost of goods manufactured using full costing approach for his sale price policy. The result of cost of goods manufactured according to the company’s method and full costing method has a difference that lies in the elements of factory overhead costs. The factory overhead costs according to the company’s method is Rp8.740.000,00, while according to full costing method, the factory overhead costs is Rp14.535.261,00 and for the cost per item according to the company is Rp3.845,38 and for the cost per item according to full costing method is Rp3.873,09. Therefore, the cost of goods manufactured, using full costing method, produces a selling price Rp8.000,00 per one roti original. The conclution of this research is that the calculation of cost of goods manufactured, that has been done by owner Roti Gembong Happy, has not specified in detail the costs that included in the production process, the cost that haven’t been included is fixed assets depreciation expense. The cost it is element important in calculation the factory overhead costs. The authors provide suggestions should the company in calculating of the cost of goods manufactured for sale price policy using the full costing approach because portraying costs more detail in include all the components of the cost of used during the production process takes place.
Pengaruh independensi dan kompetensi auditor terhadap kualitas audit dengan etika auditor sebagai variabel moderasi Laksana Yudha Pratama; Anis Rachma Utary; Raden Priyo Utomo
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 2 (2018): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i2.2278

Abstract

Tujuan dari penelitian ini adalah menguji dan menganalisis pengaruh Independensi dan Kompetensi terhadap Kualitas Audit dan pengaruh Independensi dan Kompetensi terhadap Kualitas Audit oleh Etika Auditor sebagai Variabel Moderasi di Kantor Akuntan Publik (KAP) di Provinsi Kalimantan Timur. Metode pengambilan sampel yang digunakan adalah Simple Random Sampling. Data yang digunakan adalah data primer yang dikumpulkan melalui kuesioner. Kuesioner dibagikan sebanyak 66 kuesioner tetapi hanya 45 kuesioner yang dikembalikan. Analisis yang digunakan dalam menguji hipotesis dengan Partial Least Square (PLS) (SmartPLS Application 3.0). Hasil penelitian menunjukkan bahwa Independensi tidak berpengaruh signifikan terhadap Kualitas Audit, variabel berpengaruh signifikan terhadap Kompetensi Kualitas Audit, variabel interaksi Independensi Auditor dengan Etika Auditor berpengaruh signifikan terhadap Kualitas Audit, dan variabel interaksi Kompetensi Auditor dengan Etika Auditor tidak berpengaruh signifikan. tentang Kualitas Audit
Pengaruh likuiditas, profitabilitas, ukuran perusahaan, dan struktur aset terhadap struktur modal pada perusahaan pertambangan yang terdaftar di bursa efek indonesia Coni Laras Sari; Anis Rachma Utary; Salmah Pattisahusiwa
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol 3, No 2 (2018): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jiam.v3i2.2662

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabel likuiditas, profitabilitas, ukuran perusahaan, dan struktur aset terhadap struktur modal pada perusahaan pertambangan yang terdaftardi Bursa Efek Indonesia periode tahun 2011-2015.Sampel dalam penelitian ini terdiri dari 13 perusahaan pertambanganyang terdaftar di Bursa Efek Indonesia dan dipilih secara purposive sampling. Data penelitian yang digunakan adalah data sekunder yang bersumber dari laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Sedangkan untuk metode analisis menggunakan regresi linear berganda. Berdasarkan hasil penelitian ini menunjukkan bahwa likuiditas dan profitabilitas berpengaruh negatif dan tidak signifikan terhadap struktur modal, ukuran perusahaan berpengaruh negatif dan signifikan terhadap struktur modal, sedangkan struktur aset berpengaruh positif dan tidak signifikan terhadap struktur modal
Co-Authors AMY KASMIATI Anggraeny Yosie Pratiwi Bramantika Oktavianti Coni Laras Sari Dewi Indayati Dewi Septiani Doddy Adhimursandi Eva Firdausi Nuzula Fahryantho Qodarie gerry huzair makahinda GIOVANNY ZUSANA LAKBURLAWAL Hernawati Hernawati Ike Purnamasari Indra Sutoyo Kurniawan Indra Suyoto Kurniawan Iskandar Iskandar Laksana Yudha Pratama Ledy Setiawati Maryam Nadir Musdalifah Azis Musviyanti Musviyanti Novia Rohida Noviana Putri Noviana Putri Nurleni Mia Audina Raden Priyo Utomo Renhart Purba Rizky Yudaruddin Sally Apriliani Salmah Pattisahusiwa Santoso santoso Sendy Parlinsa Elvani Thio Sanjaya Wiwik Wijayanti Yoremia Lestari