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Kirmizi -
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Economics, Econometrics & Finance

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ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING UNTUK PENETAPAN BIAYA KAMAR RAWAT INAP RSUD KOTA DUMAI Desi Ratna Sari; Kirmizi -; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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This study purpose to determine Activity Based Costing (ABC) toward hospitalization costing in Dumai General Hospital. Hospital is a service company whose orientation is non-profit; therefore the accuracy of management is required in taking decision especially in determination of hospitalization cost. The problem of this study is how to determine hospitalization cost in Dumai General Hospital by using ABC methods. The data used in this study were primary data from interview result and secondary data from the hospital’s financial report related to this study. Data collection techniques were done by collecting the documents from financial reports as well as data related to the object of research and conducted interview with leader and employees asociated with necessary data in this study. ABC methods assessed can provide more accuracy than with traditional methods in calculating the hospitalization cost that can assist management in determining hospitalization cost according to the facilities in each class of hospitalization. In this study, cost driver used in the calculation of hospitalization costing consisted of the number of day hospitalization, number of patients, power consumption and space of hospitalization room. Result of the calculation using ABC method in Dumai General Hospital for hospitalization cost showed that the cost charged by activities that occurred in each room according to the facilities given by hospital at standard level of hospitalization.Keywords: Analyze, Costing, Hospitalization, and Rates
PENGARUH KINERJA LINGKUNGAN TERHADAP LUAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DIMODERASI OLEH DEBT TO EQUITY RATIO (DER) (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2011,2012, dan 2013) Endah Yola Devita; Kirmizi -; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 2 (2015): Wisuda Oktober 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The purpose of this study is to determine whether there is impact of environmental performance and Debt to Equity Ratio (DER) as variable moderating on Corporate Social Responsibility Disclosure. The population of this study is manufactued companies listing in Indonesian Stock Excchange  for the periode 2011 to2013  and this study uses a sample of 85 companies which are registered as PROPER and publish their annual report. This study uses regression analysis to be treated with the program SPSS for Windows 18. The results show that the impact of environmental performance toward CSR disclosure is significant and DER as a moderating variable in its interaction with environmental performance has significant impact toward CSR disclosure. Keywords: CSRD, DER, Environmental, and Performance
ANALISIS KEMAMPUAN KEUANGAN DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH KOTA PEKANBARU (2010 – 2014) Putri Nia Desita; Kirmizi -; Al Azhar Ali
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 2, No 1 (2015): Wisuda Februari 2015
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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The ability of local governments in managing finances is reflected toward Budget revenue and expenditure which describes the ability of local goverments in financing implementation of the development activity, as well as equity and justice by developing the whole potential of each region. Formulation of the research is: is there a regional financial development capability in Pekanbaru city in order to support the implementation of regional autonomy? Then, the purpose of this study is to determine the development of the city’s financial ability of Pekanbarucity in fiscal 2010 – 2014 in order to support the implementation of regional autonomy. This study is a descriptive comparative study with the object of study is Financial Management Board and the Regional Asset pekanbaru city. Secondary data is needed is the realization of the reflected toward budget revenue and expenditure in 2010 – 2014. Methodology of data collection used in this study written or documentation. Analysis of the data used: 1. The independence ratio of the financial area, 2. The decentralization ratio of the fiscal degree, 3. The index of ratio routin capability, 4. The accord of ratio, 5. The growth of ratio. The result showed: 1. The independence ratio of the financial area is insturctive pattern, 2. The degree of fiscal decentralization are at less intervals that is 17,68%. 3. Ratio routine capability index is less scale that is 37,01%. 4. The accord of ratio showed the result of routine expenditure is greater than the development expenditure amounted to 47,16% and 40,70% of development expenditure. 5. Finally, the growth occured in positive growth.Keywords: the capacity of local financial, regional autonomy
Co-Authors Al Azhar Ali Desi Ratna Sari Endah Yola Devita Enni Savitri Putri Nia Desita