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I Nyoman Normal
UPT PSTKP Bali-BPPT
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Journal : Jurnal Keuangan dan Perbankan

 1 
PENGARUH MANAJEMEN LABA TERHADAP RASIO KEUANGAN PRODUK INDUSTRI KREATIF KERAMIK Normal, I Nyoman
Jurnal Keuangan dan Perbankan Vol 19, No 3 (2015): September 2015
Publisher : D-III Keuangan dan Perbankan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (100.21 KB)

Abstract

The aims of this research is determine the influence of earning management to financial ratio ceramics creative industry product. The research results shew that the earning management that applied by over production can increase financial ratio ceramics creative industry product, that is : a) The liquidity aspect (quick ratio) 5,33% for earthenware, 1,00% for stoneware,  0,67% for castle mass, 2,00% for glazur, and 0,33% for prothotype, b) The profitability aspect (profit margin) 2,89% for earthenware,  2,31% for stoneware, 0,18% forcastle mass,  1,65% for glazur,  and 0,41% for prothotype, c) The solvability aspect (time interest earned) 1,31 times for earthenware,  1,16 times for stoneware,  0,02 times for castle mass,  0,71 times for glazur, and 0,15 times for prothotype, and d) The valuation aspect (earning peer share) Rp 707,23 for earthenware,  Rp 812,63 for stoneware,  Rp 319,12 for castle mass,  Rp 44,69 for glazur, and Rp 8,21 for prothotipe. Its contrary, the earning management can decrease activity aspect (turnover inventory) ceramics creative industry product (earthenware, stoneware, castle mass, glazur, and prothotype), these are  3,8 times,  6,47 times,  5,27 times,  8,11 times, and 11,90 times.
PENTINGNYA KARAKTERISTIK TUNGKU UNTUK MENCIPTAKAN BEBAN, HARGA JUAL, DAN PROFITABILITAS PATUNG BARONG BERMEDIA KERAMIK Normal, I Nyoman
Jurnal Keuangan dan Perbankan Vol 19, No 1 (2015): January 2015
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.123 KB) | DOI: 10.26905/jkdp.v19i1.838

Abstract

The aim of this research was to determine the influence of stove characteristics to production cost price, saleprice, and profitability. The research results showed that the stove characteristics influenced the productioncost price of barong statue. The production cost price of barong statue by small stove was Rp 93.495,95 eachunit, by medium stove was Rp 91.423,81 each unit, and by big stove was Rp 89.040,23 each unit. The costprice of production of barong statue decreased 2,21 % for medium stove, and 4,76% for big stove. From thefinancial management side, the good management of financial resources in manufacturing barong statue couldcreate more accurate the production cost price; the stove characteristics influenced cost price of barong statue.The sale price of barong statue by small size stove was Rp 121.539,54 each unit, by medium stove was Rp118.850,95 each unit, and by the big stove was Rp 115.752,30 each unit. The sale price of barong statuedecreased 2,21% for medium stove, and 4,76% for big stove. The determination of cost price exactly couldcreate financial structure well because cost price is an element of sales; and the stove characteristics influencedthe profitability of barong statue. The profitability of barong statue by small stove was 11,54%, by mediumstove was 11,54%, and by big stove was 11,54%. The profitability of barong statue did not differ from thesmall, medium and big stove. The management of fire stove and productive assets effectively could increaseprofitability as part of financial management for short term, middle term, and long term.
KINERJA INVESTASI JASA PENGUJIAN TABLEWARE UNTUK PRODUK KREATIF KERAMIK PADA BTIKK-BPPT Normal, I Nyoman
Jurnal Keuangan dan Perbankan Vol 21, No 1 (2017): January 2017
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (429.01 KB) | DOI: 10.26905/jkdp.v21i1.1226

Abstract

The aims of this research were to analyze the tableware testing service investment, especially on ceramic glaze for eating and drinking equipment at BTIKK-BPPT. The analysis techniques used were payback period, net present value, profitability index, internal rate of return, and break-even point. The research results shew that the expansion investment of tableware testing service of ceramic on glaze for eating and drinking equipments qualified by BSN according to SNI 7275:2008 was feasible to be acted or applicated because they fulfilled the criteria of investment feasibility valuation, namely: payback period analysis result was 4,65 years, in which its value was shorter than range time of investment that was 10 years; net present value analysis result  was IDR.206.043.764,69, in which it was the positive value; profitability index analysis result was  1,41, in which its value was over than 1,00; internal rate of return analysis result was 18,93%, in which its value was over than 10,00%; and break-even point analysis resulted in 2.567,56 samples unit or IDR.256.911.104,11, in which it was smaller than 6.300,00 samples unit or IDR.783.000.000,00. For all criteria, the analysis of testing service investment (appearance, glazur hardness, temperature frightened tenacity, water absorption, Cd Pb solubility, glaze crack tenacity, and strike sturdy) was feasible to continue.
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