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Ni Nyoman Nurani
Sekolah Tinggi Ilmu Manajemen Handayani
Economics, Econometrics & Finance Social Sciences

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PENGARUH KOMPOSISI BAHAN BAKU MASSA COR CN (CN2, CN3, CN6, CN7, CN8) TERHADAP TEKNOLOGI PROSES DAN VARIABEL KEUANGAN PADA UPT PSTKP BALI-BPPT Ni Nyoman Nurani
Forum Manajemen STIMI Handayani Denpasar Vol 14 No 1 (2016): Jurnal STIMI Vol. 14 No. 1 - 2016
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

Abstracts: The aims of this are to know the influence of CN casting massa raw materialcomposition to technology process, cost of goods manufactured calculation, transferprice determination, inventory valuation, operating expense and operating profitrecognition. The research results shew that: (1) the production process technologyCN casting massa follow by: weighting, grussing, mixing, filtring, and carrying.On the weighting process, the greater amount of composition and/or kinds of rawmaterial, the more complex and longer of weighting process. The raw materialcomposition influenced process technology CN casting massa superior on weightingprocess; (2) the cost of good manufactured CN casting massa was Rp 2.896,83 forCN2, Rp 3.031,83 for CN3, Rp 3.017,00 for CN6, Rp 3.004,52 for CN7, and Rp2.996,50 for CN8. (3) the transfer price CN casting massa composition was Rp3.302,39 for CN2, Rp 3.456,28 for CN3, Rp 3.473,58 for CN6, Rp 3.425,15 for CN7,and Rp 3.416,01 for CN8. (4) the ending inventory CN casting massa compositionwas Rp 434.524,50 for CN2, Rp 454.774,50 for CN3, Rp 457.050,00 for CN6, Rp450.678,00 for CN7, and Rp 449.475,00 for CN8. (5) the marketing expense CNcasting massa was Rp 173,81 for CN2, Rp 181,91 for CN3, Rp 182,82 for CN6, Rp180,27 for CN7, and Rp 179,79 for CN8. (6) The operating profit CN casting massa was Rp 115,87 for CN2, Rp 121,27 for CN3, Rp 121,88 for CN6, Rp 120,18 for CN7,and Rp 119,86 for CN8.
PENERAPAN UPAH MINIMUM REGIONAL TAHUN 2016 DALAM MENENTUKAN TARIF JASA TEKNOLOGI DESAIN DULANG KERAMIK I Nyoman Normal; Ni Nyoman Nurani
Forum Manajemen STIMI Handayani Denpasar Vol 14 No 2 (2016): Jurnal STIMI Vol. 14 No. 2 - 2016
Publisher : Forum Manajemen STIMI Handayani Denpasar

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Abstract

The aims of this research that relate regional minimum wage 2016 intodetermine technology service rate ceramics coaster design were: (1) to know theinfluence of regional minimum wage to cost of goods manufactured; (2) to know thecomparisson of servive rate (cost price) year 2015 and 2016; and (3) to know theprofitability year 2015 and 2016. The research results shew that: (1) the addition ofregional minimum wage Denpasar Region can increase cost of good manufacturedceramics coaster design. (2) The comparisson of service rate (cost price) ceramiccoaster design in 2015 different with 2016. The comparisson of service rate ceramiccoaster design in 2016 to 2015 was 1,07; and (3) The addition of regional minimumwage Denpasar Region in 2016 can increase profitability ((Gross Profit Margin(GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM)) service rateceramic coaster design. The Gross Profit Margin (GPM), Operating Profit Margin(OPM), and Net Profit Margin (NPM)) in 2016 were Rp 2.348,14, Rp 1.174,07, andRp 1.018,33 each unit. It were mean that if the minimum wage of Denpasar regionincrease, so the profitability ((Gross Profit Margin (GPM, Operating Profit Margin(OPM), and Net Profit Margin (NPM)) tends will increase.
PENGARUH KOMPOSISI BAHAN BAKU MASSA COR CN (CN2, CN3, CN6, CN7, CN8) TERHADAP TEKNOLOGI PROSES DAN VARIABEL KEUANGAN PADA UPT PSTKP BALI-BPPT Ni Nyoman Nurani
Forum Manajemen Vol 14 No 1 (2016): Jurnal STIMI Vol. 14 No. 1 - 2016
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v14i1.124

Abstract

Abstracts: The aims of this are to know the influence of CN casting massa raw materialcomposition to technology process, cost of goods manufactured calculation, transferprice determination, inventory valuation, operating expense and operating profitrecognition. The research results shew that: (1) the production process technologyCN casting massa follow by: weighting, grussing, mixing, filtring, and carrying.On the weighting process, the greater amount of composition and/or kinds of rawmaterial, the more complex and longer of weighting process. The raw materialcomposition influenced process technology CN casting massa superior on weightingprocess; (2) the cost of good manufactured CN casting massa was Rp 2.896,83 forCN2, Rp 3.031,83 for CN3, Rp 3.017,00 for CN6, Rp 3.004,52 for CN7, and Rp2.996,50 for CN8. (3) the transfer price CN casting massa composition was Rp3.302,39 for CN2, Rp 3.456,28 for CN3, Rp 3.473,58 for CN6, Rp 3.425,15 for CN7,and Rp 3.416,01 for CN8. (4) the ending inventory CN casting massa compositionwas Rp 434.524,50 for CN2, Rp 454.774,50 for CN3, Rp 457.050,00 for CN6, Rp450.678,00 for CN7, and Rp 449.475,00 for CN8. (5) the marketing expense CNcasting massa was Rp 173,81 for CN2, Rp 181,91 for CN3, Rp 182,82 for CN6, Rp180,27 for CN7, and Rp 179,79 for CN8. (6) The operating profit CN casting massa was Rp 115,87 for CN2, Rp 121,27 for CN3, Rp 121,88 for CN6, Rp 120,18 for CN7,and Rp 119,86 for CN8.
PENERAPAN UPAH MINIMUM REGIONAL TAHUN 2016 DALAM MENENTUKAN TARIF JASA TEKNOLOGI DESAIN DULANG KERAMIK I Nyoman Normal; Ni Nyoman Nurani
Forum Manajemen Vol 14 No 2 (2016): Jurnal STIMI Vol. 14 No. 2 - 2016
Publisher : STIMI Handayani Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61938/fm.v14i2.136

Abstract

The aims of this research that relate regional minimum wage 2016 intodetermine technology service rate ceramics coaster design were: (1) to know theinfluence of regional minimum wage to cost of goods manufactured; (2) to know thecomparisson of servive rate (cost price) year 2015 and 2016; and (3) to know theprofitability year 2015 and 2016. The research results shew that: (1) the addition ofregional minimum wage Denpasar Region can increase cost of good manufacturedceramics coaster design. (2) The comparisson of service rate (cost price) ceramiccoaster design in 2015 different with 2016. The comparisson of service rate ceramiccoaster design in 2016 to 2015 was 1,07; and (3) The addition of regional minimumwage Denpasar Region in 2016 can increase profitability ((Gross Profit Margin(GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM)) service rateceramic coaster design. The Gross Profit Margin (GPM), Operating Profit Margin(OPM), and Net Profit Margin (NPM)) in 2016 were Rp 2.348,14, Rp 1.174,07, andRp 1.018,33 each unit. It were mean that if the minimum wage of Denpasar regionincrease, so the profitability ((Gross Profit Margin (GPM, Operating Profit Margin(OPM), and Net Profit Margin (NPM)) tends will increase.
Co-Authors I Nyoman Normal