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All Journal UNEJ e-Proceeding Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Trisna Ayu Oktavia
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Economics, Econometrics & Finance Education Other

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PORTOFOLIO OPTIMAL DALAM INVESTASI DI PERUSAHAAN KONTRUKSI: METODE MARKOWITZ Trisna Ayu Oktavia
UNEJ e-Proceeding Seminar Nasional Ekonomi dan Bisnis (SNAPER-EBIS 2017) Fakultas Ekonomi dan Bisnis Universitas Jembe
Publisher : UPT Penerbitan Universitas Jember

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Abstract

Investor dalam membuat keputusan berinvestasi di sekuritas di pasar saham sangat berisiko. Sebelum mengambil keputusan, investor harus mempertimbangkan (apakah itu risiko negatif atau risiko positif). Perilaku investor di Indonesia sangat tidak dapat diprediksi, akibatnya dalam menentukan naluri investasi naluri. Investor harus memiliki pengetahuan yang cukup tentang risiko. Perusahaan konstruksi di Indonesia sekarang memiliki pertumbuhan yang baik bila dibandingkan dengan jenis perusahaan lain. Perusahaan konstruksi yang terdaftar di BEI memiliki 12 perusahaan, dan 8 perusahaan sampel dalam penelitian ini. Ada 28 portofolio yang diproduksi, dengan model Markowitz dalam 2 kombinasi yaitu 50%: 50% dan 70%: 30%. Dari hasil analisis portofolio optimal terhadap 28 portofolio portofolio BC adalah kombinasi 50% sedangkan untuk kombinasi 70%: 30% adalah portofolio CE.
PENERAPAN ACTIVITY BASED COSTING PADA INDUSTRI PERHOTELAN DI INDONESIA Halleina Rejeki Putri Hartono; Trisna Ayu Oktavia; Sugiharto, Sugiharto
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 2 No. 2 (2022): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v2i2.201

Abstract

This study aims to determine the application of ABC in the hospitality industry in Indonesia, the challenges of implementing ABC in the hospitality industry in Indonesia, and actions to overcome these challenges. The method used is qualitative research with literature study. The object used is an industrial hotel in Indonesia. The comprehensive implementation of ABC in Indonesia is still not comprehensive, it is only limited to the calculation of the imposition of production prices. The loading process includes activities, activity levels, and cost drivers which are the basis for loading. The challenges are system implementation, limited capabilities, the relationship between drivers and activities are difficult to identify. Another challenge is that the size of the organization becomes the standard of relevance in implementing ABC. Not all organizations can apply ABC. The nature of the costs in ABC turns into variable costs. This causes short-term decisions to be distorted. Actions that can be taken are to innovate and develop DCS comprehensively.
Co-Authors Halleina Rejeki Putri Hartono S. Sugiharto