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Umar Hi Salim
Sekolah Tinggi Ilmu Ekonomi Nasional Samarinda
Economics, Econometrics & Finance

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ANALISIS PERANAN ACTIVITY BASED COSTING SYSTEM PADA PT. TIRTA MAHAKAM RESOURCES TBK. DI SAMARINDA Umar Hi Salim
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.649 KB) | DOI: 10.31293/rjabm.v3i1.4221

Abstract

The purpose of this paper is to find out the magnitude of the results of the imposition of Factory Overhead Costs on each product by implementing the Activity Based Costing System. The calculation results show that the difference in the burden of factory overhead using the traditional management accounting system with Activity Based Costing System shows that there are differences in each product, Plywood, Sawmill and Fancywood absorb factory overhead costs with traditional management accounting systems lower than Activity Based methods. Costing System (ABC) with costs of Rp. 5,056,946,700, -, Rp. 955,958,600 and Rp. 1,311,464,900 respectively, while Blockboard and Coating products absorb factory overhead costs using the Activity Based Costing System (ABC) method more. lower than the traditional management accounting system method with costs of Rp. 4,994,382,200 and Rp. 2,315,936,800The results of the per M3 cost calculation using the traditional management accounting system with Activity Based Costing System for each type of product produced by PT. Tirta Mahakam Resources Tbk. For Plywood, Sawmill and Fancywood products the difference in cost of goods with traditional accounting systems is lower than the activitybased costing system, while Blockboard products and coatings have a difference in the cost of products with an Activity Based Costing System lower than traditional accounting systems. The results of the calculation of product cost of the five products with the imposition of factory overhead costs using Activity Based Costing System illustrate the pattern of consumption of factory overhead costs which better reflects the amount of costs absorbed by each product. This is due to the fact that the Activity Based Costing System has a more cost center, so that the use of resources can be followed carefully to the cost center that consumes it. Thus, it can be seen that the Activity Based Costing System results in the loading of factory overhead costs which better reflect the amount of costs absorbed by each product than the traditional management accounting system.
ANALISIS PERAN PT. BANK MANDIRI (PERSERO) TBK. UNIT MANDIRI MITRA USAHA DALAM PEMBERIAN KREDIT USAHA RAKYAT PADA USAHA MIKRO DI SAMARINDA. Umar Hi Salim
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 1 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (226.421 KB) | DOI: 10.31293/rjabm.v2i1.3476

Abstract

The purpose of this paper is to identify and analyze the implementation of Uhasa Rakyat Credit from PT. Bank Mandiri (Persero) Tbk. Mandiri Mitra Business Unit in developing micro and small business. Based on the research, the number of samples taken as many as 65 debtors with the amount of credit Rp 20.000.000, - up to Rp 50.000.000, - and indicators to develop small and micro businesses, the debtor (customers), namely; capability of initial capital owned, production activities (business) undertaken, sales turnover obtained, and net profit earned. The result shows that the difference between the average value before and after obtaining credit is 3.97 (12.60 - 8.63), this is quite big. The difference in the average value of this very large, then the debtor who before getting a loan as additional capital to develop business and increase income. The result of t test analysis for income difference for debtor before and after obtaining credit, where t value counted as -16,0145, while t value of table shows 2,000, it shows that t empirical (count) bigger when compared with t table or -16.0145> 2.000 which means there is a difference of income between the debtor after receiving credit assistance with the debtor who before getting credit assistance from PT. Bank Mandiri (Persero) Tbk. Thus, the proposed hypothesis can be proven and true, that there is a difference between the debtor who after receiving credit assistance with before getting credit assistance.
PENGARUH DANA PIHAK KETIGA TERHADAP LABA PADA PT. BANK UOB INDONESIA DI SAMARINDA Umar Hi Salim
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.565 KB) | DOI: 10.31293/rjabm.v1i2.2992

Abstract

 Abstrak, Tujuan penelitian ini adalah untuk mengetahui dana pihak ketiga yang terdiri dari giro, tabungan, dan deposito berpengaruh secara signifikan terhadap laba PT. Bank UOB Indonesia periode 2005 – 2016. Sedangkan kegunaan dalam penelitian ini adalah sebagai hasil penelitian ini diharapkan dapat dijadikan masukan dalam pengambilan keputusan yang berkenaan dengan penghimpunan dana dari pihak ketiga. Dan sebagai suatu persyaratan untuk menyelesaikan gelar sarjana pada Sekolah Tinggi Ilmu Ekonomi Nasional Samarinda.Hipotesis yang diajukan dalam penelitian ini adalah model dana pihak ketiga yang terdiri atas variabel  giro, tabungan dan deposito secara bersama-sama berpengaruh terhadap laba pada PT. Bank UOB Indonesia di Samarinda. Dan variabel tabungan berpengaruh dominan terhadap laba pada PT. Bank UOB Indonesia di Samarinda.Hipotesis yaitu pengaruh variabel giro (X1), variabel tabungan (X2) dan variabel deposito (X3)  masing - masing  terhadap variabel laba (Y), maka diketahui bahwa giro (X1) mempunyai nilai signifikan  t hitung sebesar  0,079 > α = 0,05, sehingga dapat disimpulkan bahwa giro (X1) tidak berpengaruh signifikan terhadap laba (Y). Untuk variabel tabungan (X2) didapat nilai signifikan  t hitung sebesar  0,001 < α = 0,05, dan variabel deposito (X3) mempunyai nilai signifikan  t hitung sebesar  0,629 > α = 0,05. Dari ketiga variabel tersebut maka diketahui deposito (X2) memiliki pengaruh dominan terhadap laba PT. Bank UOB Indonesia di Samarinda, hal ini dapat dilihat dari nilai signifikan  dari tabungan sebesar 0.001 < α = 0,05 sehingga hipotesis bahwa deposito berpengaruh lebih besar terhadap laba maka diterima.
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