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All Journal RJABM (Research Journal of Accounting and Business Management)
rina masithoh haryadi
University 17 Agustus 1945 Samarinda
Economics, Econometrics & Finance

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Kinerja Kredit Usaha Rakyat Pada Perbankan Samarinda rina masithoh haryadi
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 1 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.988 KB) | DOI: 10.31293/rjabm.v1i1.2736

Abstract

This research to know the performance of people's business credit at one of retail bank at Samarinda in 2012 - 2014 which measured by Loan To Equity (LTE), Credit Risk Ratio (CRR) and Provission for Loan Losses (PLL). The result of Credit Risk Ratio (CRR) measurement in 2012-2013 shows that the credit performance of the people business has increased, which has a higher ratio which means unhealthy KUR performance in bank management capability to minimize the risk of bank credit failure. While the year 2014 has decreased that has a smaller ratio which means the performance of healthy KUR in the ability of bank management in minimizing the risk of bank credit failure.Measurement by using the Provision for Loan Losses (PLL) for 2012-2013, shows that the credit performance of the people business has increased that has a higher ratio which means that the bank's credit performance is not good the effectiveness of credit management many banks experiencing credit congestion. While the year 2013 until the year 2014 has decreased that has a smaller ratio which means the performance of good bank credit that is effectiveness management  bank credit does not suffer a lot of credit congestion
ANALISIS PERUBAHAN LABA KOTOR PADA UD SOFY DI SAMARINDA Agustina Sipi; Elfreda Aplonia Lau; rina masithoh haryadi
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 (62.547 KB) | DOI: 10.31293/rjabm.v3i1.4222

Abstract

This study aims to analyze diverse of gross profit in UD Sofy Samarinda from the results of cement tonasa sales in 2016 compared to 2015. In addition, this study aims to investigate the factors that cause change in gross profit from the sales aspect as well as from the aspect of cost of goods soldThe theory used in this study is management accounting theory, especially about gross profit, sales, cost of goods sold, with the first hypothesis that the increase in sales and increase in cost of goods sold causes an increase in gross profit. The second hypothesis of this study is the factors that cause the change in gross profit due to changes in quantity and selling prices, changes in volume (quantity) and the cost of the product unity.The data collection technique used is library research. The analytical method used is an analysis gross profit change focused on sales price variance analysis, sales volume variance analysis, cost price variance analysis and cost volume variance analysis.The results of the study pointed that the increase in sales and the increase in cost of goods sold in 2016 caused an increase in the gross profit of cement sales in UD Sofy Samarinda in that year compared to 2016. The results also showed that changes in gross profit (increase in gross profit) were caused by sales price variance, sales volume variance, cost price variance, volume price variance.
Co-Authors Agustina Sipi Elfreda Aplonia Lau